LUMAXIND2026-01-012026-03-31LUMAXIND2026-03-31LUMAXIND2025-03-31LUMAXIND2025-04-012026-03-31LUMAXIND2026-01-012026-03-31in-capmkt:OtherExpenses1MemberLUMAXIND2025-04-012026-03-31in-capmkt:OtherExpenses1MemberLUMAXIND2026-03-31OtherNoncurrentFinancialAssetsDomain1LUMAXIND2026-03-31OtherNoncurrentAssetsDomain1LUMAXIND2026-03-31OtherNoncurrentAssetsDomain2LUMAXIND2026-03-31OtherNoncurrentAssetsDomain3LUMAXIND2026-03-31OtherCurrentFinancialAssetsDomain1LUMAXIND2026-03-31OtherCurrentFinancialAssetsDomain2LUMAXIND2026-03-31OtherCurrentFinancialAssetsDomain3LUMAXIND2026-03-31OtherCurrentFinancialAssetsDomain4LUMAXIND2026-03-31OtherCurrentFinancialAssetsDomain5LUMAXIND2026-03-31OtherCurrentAssetsDomain1LUMAXIND2026-03-31OtherCurrentAssetsDomain2LUMAXIND2026-03-31OtherCurrentAssetsDomain3LUMAXIND2026-03-31OtherCurrentAssetsDomain4LUMAXIND2026-03-31OtherCurrentAssetsDomain5LUMAXIND2026-03-31OtherNoncurrentFinancialLiabilitiesDomain1LUMAXIND2026-03-31OtherNoncurrentFinancialLiabilitiesDomain2LUMAXIND2026-03-31OtherNoncurrentLiabilitiesDomain1LUMAXIND2026-03-31OtherCurrentFinancialLiabilitiesDomain1LUMAXIND2026-03-31OtherCurrentFinancialLiabilitiesDomain2LUMAXIND2026-03-31OtherCurrentFinancialLiabilitiesDomain3LUMAXIND2026-03-31OtherCurrentFinancialLiabilitiesDomain4LUMAXIND2026-03-31OtherCurrentFinancialLiabilitiesDomain5LUMAXIND2026-03-31OtherCurrentFinancialLiabilitiesDomain6LUMAXIND2026-03-31OtherCurrentFinancialLiabilitiesDomain7LUMAXIND2026-03-31OtherCurrentLiabilitiesDomain1LUMAXIND2026-03-31OtherCurrentLiabilitiesDomain2LUMAXIND2026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1LUMAXIND2026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2LUMAXIND2026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss3LUMAXIND2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1LUMAXIND2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2LUMAXIND2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss3LUMAXIND2026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss1LUMAXIND2025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss1LUMAXIND2026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares517206LUMAXINDNOTLISTEDINE162B01018Lumax Industries LimitedMain BoardEquity2025-04-012026-03-312026-05-282026-05-21INRLakhsQuarterlyFourth quarterSingle segmentManufacturing and Trading of Automotive Components2026-05-2815:45:002026-05-2816:45:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated12003185000900200012012187000783195400001289830001260426000184766000446421000154206800011394618000617569000-19869000597700000182552000-1620001823900000415310000000125670000540980000106140005515940000000934770001057.8757.870057.8757.871. These audited consolidated financial results of the Holding Company, its subsidiary (the Holding Company and its subsidiary together referred to as "the Group") and its associate have been prepared in accordance with the recognition and measurement principles prescribed in Indian Accounting Standards ("Ind AS") as prescribed under section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015 ("the Regulations"). <BR> 2. These audited consolidated financial results for the quarter and year ended March 31, 2026 have been reviewed by the Audit Committee and are approved by Board of Directors at their respective meetings held on May 28, 2026. These audited consolidated financial results have been audited by the statutory auditors in accordance with Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015 ("the Regulations") as amended. The statutory auditors have issued an unmodified opinion on these audited consolidated financial results. <BR> 3. The Group and its associate is engaged in the business of manufacturing and trading of Automotive Components. The Group's activities fall within single primary operating segment and accordingly, disclosures as per Ind AS 108 - Operating Segments are not applicable on the Group. <BR> 4. Total tax expenses included tax related to earlier year. <BR> 5. During the current year on November 21 , 2025, the Government of India notified four new Labour Codes (the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020) consolidating 29 existing labour laws. The Ministry of Labour & Employment published 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 as per guidance provided by the Institute of Chartered Accountants of India. The impact of the above change amounting to 1,784.67 lakhs has been disclosed as "Exceptional items" in the consolidated financial statements for year ended March 31, 2026. The Group continues to monitor the finalization of Central/ State Rules and clarifications from the Government on other aspects of the Labour Codes and would provide appropriate accounting effect as and when such clarifications are issued/rules are notified. <BR> 6. The figures for the quarter ended March 31, 2026 and quarter ended March 31,2025 are the balancing figures between the audited figures in respect of the full financial years and the unaudited year to date figures upto the third quarter of the respective financial years. <BR> 7. The Board of Directors of the Company have recommended a dividend of Rs. 55.00/- per equity share (March 31, 2025: Rs. 35.00/- per equity share) for the Financial Year 2025-26 subject to approval of the shareholders. <BR> 8. The above financials results are available on the Holding Company's website (www.lumaxworld.in/lumaxindustries) and also on the websites of NSE (www.nseindia.com) and BSE (www.bseindia.com).2025-04-012026-03-31AuditedConsolidated418415930006948000041911073000276536420000-134737000480310600074047200015166510005468522000400476560001863417000-178467000168495000045654600043927000500473000011844770000005402120001724689000346810001759370000000093477000100184.5184.500184.5184.5Other Expenses1542068000Other Expenses54685220001259577600010488460009008000977580001632723000002670358000107579000086470001248900002411160000293739000185893240006431145000259500063003180002493900001295700012689000856878000743482700001895697000157616690000034350993000934770009081566000917504300009175043000144658900000018922110003338800000011109280000143630004464091000662161700082860000095168260001034542600016486740001861571700020143480007684900049450000207118590002517595000034350993000Security deposits124890000Advances for property, plant and equipment193823000Balance with statutory/government authorities50000000Prepaid expenses49916000Export benefits receivable692000Government grant receivable780196000Deposits with original maturity of more than 3 months and less than 12 months1570000Security deposits2163000Others72257000Advance to suppliers858586000Advances to employees1493000Export benefits receivables609000Balances with statutory/government authorities907354000Prepaid expenses127655000Lease liabilities1509884000Employee benefit obligations382327000Payable on purchase of property, plant and equipment for other than micro enterprises and small enterprises14363000Lease liabilities153200000Payable on purchase of property, plant and equipment716160000Interest accrued but not due on borrowings22241000Employee related payables286687000Unpaid dividend12277000Unsecured deposits from customers274000Employee benefit obligations457835000Advances from customers (contract liabilities)1862028000Statutory Liabilities152320000740472000-1319478000-16688860000-46958000172792000-32593000-34212100002136666000093190500001516651000013964000016874700079907000081771000000936000000-36635000025228160004207766000-46480000-977300046772900003725616000-26700000000000028772000289430800000000000000000000235573000410500001616000-2650942000000000004326374000397786700031939200032717100061817600000-916232000158442000015844200090948000249390000Re-measurement gain/ (loss) on defined benefit plans14467000Share of other comprehensive income/(loss) of an associate-1792000Income tax effect on above-31900009485000Re-measurement gain/ (loss) on defined benefit plans10927000Share of other comprehensive income/(loss) of an associate3053000Income tax effect on above-35190001046100000Exchange differences on translating the financial statements of a foreign operations11290001129000Exchange differences on translating the financial statements of a foreign operations2422000024220000001061400034681000AuditedtrueS.R. Batliboi & Co. LLPtrue2027-07-31