5327962025-10-012025-12-315327962025-04-012025-12-315327962025-10-012025-12-31in-capmkt:OtherExpenses1Member5327962025-04-012025-12-31in-capmkt:OtherExpenses1Member5327962025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15327962025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25327962025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15327962025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares532796LUMAXTECHNOTLISTEDINE872H01027LUMAX AUTO TECHNOLOGIES LIMITEDMain BoardEquity2025-04-012026-03-312026-02-122026-02-02INRLakhsQuarterlyThird quarterSingle segmentManufacturing and Trading of Automotive Components2026-02-1212:15:002026-02-1214:20:00Not applicable2025-10-012025-12-31UnauditedConsolidated12706624000149898000128565220007551136000863832000-21202400015617250002731320004756390001182958000116963980001160124000-1494840001010640000320465000-390455000-699900000108063000000001080630000740970001154727000824681000255949000898889000255838000136315000212.112.10012.112.1Notes: <BR> 1. The above Consolidated Unaudited Financial Results of Lumax Auto Technologies Limited ("the Holding Company") and its subsidiaries (together referred as "the Group") have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on February 12, 2026. <BR> 2. The Consolidated Unaudited Financial Results include the results of the following entities namely, Parent Company: Lumax Auto Technologies Limited; Subsidiaries (including step down subsidiary): (a) IAC International Automotive India Private Limited (b) Lumax Mannoh Allied Technologies Limited (c) Lumax Cornaglia Auto Technologies Private Limited (d) Lumax Alps Alpine India Private Limited (e) Lumax Ancillary Limited (f) Lumax Ituran Telematics Private Limited (g) Lumax Jopp Allied Technologies Private Limited (h) Lumax FAE Technologies Private Limited (i) Lumax Yokowo Technologies Private Limited (j) Lumax Management Services Private Limited (k) Lumax Resources Private Limited (LRPL) (l) Lumax Autocomp Private Limited (m) Lumax Auto Solutions Private Limited (n) Greenfuel Energy Solutions Private Limited (erstwhile subsidiary of LRPL, merged w.e.f. February 03, 2026). <BR> 3. These Consolidated Unaudited Financial Results have been prepared in accordance with the recognition and measurement principles of Ind AS 34 'Interim Financial Reporting' prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 as amended and other accounting principles generally accepted. The said Consolidated Unaudited Financial Results represents the results of the Group which have been prepared in accordance with Ind AS 110 "Consolidated Financial Statements". <BR> 4. The Group’s business activity falls within a single business segment i.e. manufacturing and trading of automotive components. Based on the information reported to the Chief Operating Decision Maker ('CODM') for the purpose of resource allocation and assessment of performance, there are no reportable segments in accordance with requirement of Ind AS 108 on 'Operating Segment' notified under the Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 as amended. Further, the operations of the Group is domiciled in India and therefore there are no reportable geographical segment. <BR> 5. The Scheme of Arrangement for Amalgamation between Greenfuel Energy Solutions Private Limited (Transferor Company, a step-down subsidiary of the Holding Company) and Lumax Resources Private Limited (Transferee Company, wholly owned subsidiary of the Holding Company), has been approved by the Hon'ble NCLT, Chandigarh on January 14, 2026 vide rectified order dated January 27, 2026 and the certified true copy of the Scheme was received by the Company on January 30, 2026 pursuant to which the same was filed with the Central Government through INC - 28 on February 03, 2026. Hence the effective date for the Scheme is February 03, 2026 with the appointed date as November 26, 2024. Consequently, the adjustment in deferred tax has been done in the quarter ended December 31, 2025. <BR> 6. The Board of Directors of the Holding Company in its meeting held on November 08, 2025, have approved the Scheme of Amalgamation for merger of IAC International Automotive India Private Limited (wholly owned subsidiary) with the Holding Company with Appointed date as October 01, 2025. The first motion application was filed and the same was approved by Hon'ble NCLT, New Delhi on December 10, 2025, the order of which is yet to be pronounced. There is no impact of the Scheme on the Consolidated Unaudited Financial Results. <BR> 7. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has assessed and accounted for the incremental impact of these changes with the best information available and guidance provided by the Institute of Chartered Accountants of India. The impact of the above change amounting to Rs. 1,494.84 Lakhs has been disclosed as "Exceptional item" in the Consolidated Unaudited Financial Results for the quarter and nine months ended December 31, 2025. The Group continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect as and when such clarifications are issued/rules are notified. <BR> 8. The figures for the quarter ended December 31, 2025, September 30, 2025 and nine months ended December 31, 2025, includes the business operations of "Greenfuel Energy Solutions Private Limited' for complete period. The figures for the quarter and nine months ended December 31, 2024 and year ended March 31, 2025 includes the business operations of "Greenfuel Energy Solutions Private Limited' from November 26, 2024 (acquisition date). Accordingly, results for the quarter and nine months ended December 31, 2025 are not comparable with the corresponding quarter and nine months ended December 31, 2024 and year ended March 31, 2025. <BR> 9. The above Consolidated Unaudited Financial Results are available on the Company's website www.lumaxworld.in/lumaxautotech and also on the websites of NSE (www.nseindia.com) and BSE (www.bseindia.com). 2025-04-012025-12-31UnauditedConsolidated3453397500041453400034948509000200104690002372008000-201175000445989400074877400012728060003339899000320026750002945834000-1494840002796350000804100000-40389300040020700002396143000000023961430001205152000360129500019074170004887260003112779000488516000136315000227.9927.990027.9927.99Other Expenses1182958000Other Expenses3339899000Re-measurement (loss)/ gain on defined benefit plans-1283000Gain on FVTOCI financial assets8762200086339000Re-measurement (loss)/ gain on defined benefit plans-3648000Gain on FVTOCI financial assets140944100014057930001224200020064100000740970001205152000