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ELECTRONICS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-252026-05-12INRMillionsQuarterlyFourth quarterSingle segmentSingle segment of manufacturing of Electronics Manufacturing Services2026-05-2511:30:002026-05-2515:10:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-11-10https://www.elinindia.com/pdf/investors/Disclosure_under_Regulation46_of_SEBI/Related_Party_Transaction_Policy_ELIN_Electronics.pdffalsefalseNot Applicable for the Quarter ended 31.03.20262026-01-012026-03-31AuditedStandalone245147000086400002460110000175419000062560000417000035648000019430000540700002276300002478530000-184200000-18420000-8570000240000-83300000-100900000000-10090000-4190000-142800002485500005-0.2-0.200-0.2-0.2Notes : <BR> <BR> 1. The above audited standalone financial results of the Company for the quarter and year ended March 31, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on May 25, 2026. <BR> <BR> 2. These audited standalone financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) as notified by Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act 2013 read with rule 3 of the Companies (Indian Accounting Standard) Rules, 2015 (as amended) and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, SEBI Circular and other accounting principles generally accepted in India. <BR> <BR> 3. Details of utilisation of IPO proceeds upto March 31, 2026 is as under: <BR> <BR> Particulars Estimated net proceeds Net Proceeds Utilized Unutilized as on March <BR> as per Prospectus Amount 31, 2026 <BR> <BR> <BR> Repayment/ <BR> prepayment, <BR> in full or part, <BR> of certain 880.00 880.00 880.00 - <BR> borrowings <BR> availed of by <BR> company <BR> <BR> Funding <BR> capital <BR> expenditure <BR> towards <BR> upgrading 375.89 375.89 375.89 - <BR> and <BR> expanding <BR> our existing <BR> facilities at <BR> (i) Ghaziabad, <BR> Uttar Pradesh <BR> and (ii) Verna, <BR> Goa <BR> <BR> General <BR> Corporate 395.63 395.63 395.63 - <BR> Purposes <BR> <BR> 4. The Company is engaged in single segment of manufacturing of Electronics Manufacturing Services as reviewed by the Chief Operating Decision Maker (CODM). Accordingly, the Company has only one reportable segment and disclosure as per Ind AS 108 "Operating Segment" are not applicable. <BR> <BR> 5. During the year ended March 31, 2026, due to resignation of one concerned employee, the employee stock option granted to him were cancelled to the extent of 2,00,000 unvested options. The cancellation of these stock options has been accounted for in accordance with Ind AS 102, Share Based Payment. As of March 31, 2026, there are zero options granted/outstanding under the ESOP 2024 plan. Accordingly apart from the cancellation, inline with ESOP Plan, the concern employee exercise the stock options vested to him for 50,000 shares. The revised diluted EPS for the financial year reflects the impact of these of these dilutive instruments issued, as computed in accordance with Ind Ind AS 33, Earning Per Share. <BR> <BR> Pursuant to this issue/allotment, the Company’s equity share capital is increased by Rs. 2,50,000 consisting of 50,000 shares of Rs. 5 each. <BR> <BR> 6. Exceptional item represent impact on account of new Labour Codes amounting to Rs.7.42 million. <BR> <BR> Effective November 21, 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes (collectively referred to as the 'New Labour Codes').These legislative changes have revised the definition of wages for the purpose of computation of employee benefits and expanded the scope and eligibility of certain employee related social security benefits. Based on a detailed assessment carried out by the Company and consistent with the FAQs on key accounting implications arising from the New Labour Codes issued by the Institute of Chartered Accountants of India, the Company has evaluated the incremental impact arising from the implementation of the new Labour Codes. Considering the materiality, regulatory-driven and non-recurring nature of this impact, the Company has recognised an incremental impact of Rs.7.42 million (consisting of gratuity and leave) as an exceptional item in the standalone financial results for the quarter ended December 31, 2025 and for the year ended March 31, 2026. <BR> <BR> 7. The figures of the last quarter are the balancing figures between audited figures in respect of the full financial year up to March 31, 2026 and the unaudited published year-to-date figures up to December 31, 2025, being the date of the end of the third quarter of the financial year which were subjected to limited review.2025-04-012026-03-31AuditedStandalone1016060000068030000102286300007295260000202190000-901900001428380000677100002027600008339100009940020000288610000-742000028119000053430000144800006791000002132800000000213280000-5940000207340000248550000544652800004.294.29004.294.29Other Expenses227630000Other Expenses8339100002114130000276640000002100000003296000000234000005636000007389000025212300001230170000805160000147430000041390000143900000107400002345980000155300007644000036681200000061893500002485500004465280000471383000047138300000000521000052100000125170000001303800007039000016837000084793000010163000001454300001232120000887700002425000000134514000014755200006189350000Other non-current financial assets23400000Other non-current assets73890000Other current financial assets10740000Other current assets76440000Other non-current financial liabilities5210000Other non-current liabilities0Other current financial liabilities145430000Other current liabilities8877000067710000-1533900001061400000-189200001250000520000000998500000-1815000002027600000113000000011400000168300002370000-36210000000-97800000234270000515460000000718400000443620000000000005720000539760000000000000000000000375600000200070000-29641000000000039000000042620000400000673900000-320000-1064700004074000004074000065000041390000Remeasurement gain / (loss) of defined employee benefit plans-5600000-5600000Remeasurement gain / (loss) of defined employee benefit plans-6900000-6900000-1410000-1740000Net change in fair value of investments in equity shares carried at fair value through OCI00Net change in fair value of investments in equity shares carried at fair value through OCI-1040000-10400000-260000-4190000-5940000Elin Electronics Limited******Elin Appliances Private Limited******Wholly Owned Subsidiary companySale of goods or services600000000APPROVED19300000000Elin Electronics Limited******Elin Appliances Private Limited******Wholly Owned Subsidiary companyPurchase of goods or services12000000APPROVED459000000Elin Electronics Limited******Elin Appliances Private Limited******Wholly Owned Subsidiary companySale of fixed assets10000000APPROVED154000000Elin Electronics Limited******Elin Appliances Private Limited******Wholly Owned Subsidiary companyPurchase of fixed assets10000000APPROVED122000000Elin Electronics Limited******Elin Appliances Private Limited******Wholly Owned Subsidiary companyAny other transactionExpenses - Rent1920000APPROVED192000000Elin Electronics Limited******Elin Appliances Private Limited******Wholly Owned Subsidiary companyAny other transactionIncome - Rent180000APPROVED18000000Elin Electronics Limited******Kanchan Commercial Co. 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Ashis Chandra Guha******Non Executive Independent DirectorAny other transactionDirector Sitting Fee0APPROVED6000000Elin Electronics Limited******Ms. Priyanka Jain******Non Executive Independent DirectorAny other transactionDirector Sitting Fee0APPROVED12000000Elin Electronics Limited******Ms. Lata Rani Pawa******Company secretaryLoan2000000Audit Committee Approved on 14.11.2025200000000Elin Electronics Limited******Ms. Lata Rani Pawa******Company secretaryAny other transactionLoan Repaid260000APPROVED26000000Elin Appliances Private Limited******Ms. Priyanka Jain******Non Executive Independent Director of Subsidiary CompanyAny other transactionDirector Sitting Fee0APPROVED2000000Elin Appliances Private Limited******Elin Electronics Limited******Holding CompanySale of goods or services600000000APPROVED459000000Elin Appliances Private Limited******Elin Electronics Limited******Holding CompanyPurchase of goods or services12000000APPROVED19300000000Elin Appliances Private Limited******Elin Electronics Limited******Holding CompanyPurchase of fixed assets10000000APPROVED154000000Elin Appliances Private Limited******Elin Electronics Limited******Holding CompanyAny other transactionIncome - Rent1920000APPROVED192000000Elin Appliances Private Limited******Elin Electronics Limited******Holding CompanyAny other transactionExpenses - Rent180000APPROVED18000000Elin Appliances Private Limited******Elin Electronics Limited******Holding CompanySale of fixed assets10000000APPROVED122000000474020000AuditedtrueS. 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