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AUTO TECHNOLOGIES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-292026-05-21INRLakhsQuarterlyFourth quarterSingle segmentManufacturing and Trading of Automotive Components2026-05-2912:45:002026-05-2915:35:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-08-07https://www.lumaxworld.in/lumaxautotech/downloads/policy-document-on-materiality-and-dealing-with-related-party-transactions.pdffalsefalseThe Company has not made any default in the repayment of Loans/Debt Securities2026-01-012026-03-31AuditedStandalone1042391900049124000104730430005607620000853420000154752000132718100024947900032891000011352170009656579000816464000-68626000747838000260136000-7417000018596600005618720000000561872000-23196300032990900013631500028.248.24008.248.24Notes: <BR> <BR> 1. The above Standalone Financial Results of Lumax Auto Technologies Limited ('the Company') have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 29, 2026. <BR> 2. These Standalone 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. <BR> <BR> 3. The Company’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 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 Company are domiciled in India and therefore there are no reportable geographical segment. <BR> <BR> 4. The Board of Directors of the Company have recommended a dividend of Rs. 5.50/- per equity share for the financial year ended March 31, 2026 subject to shareholder's approval in the forthcoming annual general meeting. <BR> <BR> 5. The Board of Directors of the Company in its meeting held on May 27, 2024, had approved the Scheme of Amalgamation ("Scheme") for merger of its Wholly Owned Subsidiary Company "Lumax Ancillary Limited" (Transferror Company 1) with the Company with the Appointed date as April 01, 2024. During the current year, the Company has received requisite approvals and the scheme has been sanctioned by the Hon'ble National Company Law Tribunal (NCLT). The Certified true copy of the said order sanctioning the scheme has been filed with the Registrar of Companies. In accordance with the order of NCLT, the Company has given effect to the scheme in the Standalone Financial Results using the pooling of interest method under Ind AS 103 - "Business Combinations" and previous periods' figures have been restated to give effect to the scheme. <BR> 6. The Board of Directors of the Company in its meeting held on November 08, 2025, had approved the Scheme of Amalgamation ("Scheme") for merger of its Wholly Owned Subsidiary Company "IAC International Automotive India Private Limited" (Transferror Company 2) with the Company with Appointed date as October 01, 2025. Subsequent to the year end, the Company has received requisite approvals and the scheme has been sanctioned by the Hon'ble National Company Law Tribunal (NCLT). The Certified true copy of the said order sanctioning the scheme has been filed with the Registrar of Companies. In accordance with the order of NCLT, the Company has given effect to the scheme in the Standalone Financial Results using the pooling of interest method under Ind AS 103 - "Business Combinations" and previous periods' figures have been restated to give effect to the scheme. <BR> <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 Company 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. 960.70 Lakhs has been disclosed as "Exceptional items" in the Standalone Financial Results for the year ended March 31, 2026. <BR> 8. Subsequent to the year end, the Board of Directors of the Company have considered and approved the sale of its entire equity stake aggregating to 50% of the equity share capital of its subsidiary Company "Lumax Jopp Allied Technologies Private Limited" to Jopp Holding GmbH, Germany, subject to completion of customary conditions as per the Share Purchase Agreement amongst the Company, Jopp Holding GmbH and Lumax Jopp Allied Technologies Private Limited. Consequent to the completion of the said transaction, Lumax Jopp Allied Technologies Private Limited will cease to be a Subsidiary of the Company and accordingly, the Company has recognised an impairment loss amounting to Rs. 703.97 Lakhs as "Exceptional items" based on business valuation. <BR> <BR> 9. The figures for the quarters ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of the full financial years ended March 31, 2026 and March 31, 2025 (restated) and the unaudited year to date figures upto the third quarter of the respective financial years which were subject to review by the statutory auditors. <BR> <BR> 10. The above Standalone 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). <BR> 2025-04-012026-03-31AuditedStandalone360548910005726460003662753700019756115000322542900080234000482344500083550400012386470003770722000337300960002897441000-1664670002730974000785436000-1232320006622040000206877000000002068770000972790000304156000013631500021022642700030.3530.350030.3530.35Other Expenses1135217000Other Expenses377072200057257490003221350002556490009348860002988806000000312609500001010650002105613000533277300001805920001574059000023374320001563938000804901200045906500062797000418010003744560001055106900001109417000139979180002163500002976014300013631500010226427000103627420001036274200024319060000001319159000375106500037572000309890000034550000413307700056488970008273600005562946000639030600013001730001333937600018621860000627620000152643240001939740100029760143000Investment in subsidiaries1487916000Other financial assets617697000Income tax assets (net)8279000Other non-current assets172313000Other financial assets374456000Other current assets1109417000Lease liabilities1319159000Employee benefit obligations34550000Lease liabilities514636000Other financial liabilities785537000Employee benefit obligations389972000Other current liabilities1472214000835504000107900000-17007620000-12817300000-2685740000935684000037303200001238647000941070000011648800007438000153880000584780000-1319980000-1055290000-54709000011066970003837671000080819900006821660000234730600002211576000556932400056623930000000626300017168910000000000000000630000001200000000153880000536350000177600000-368115800000000000379412800019388400002209800003748670000001259441000-744110000-74411000533476000459065000Re-measurement gain/(loss) on defined benefit plans29086000(Loss)/ gain on FVTOCI financial assets-296100000-267014000Re-measurement gain/(loss) on defined benefit plans24893000(Loss)/ gain on FVTOCI financial assets11133410001138234000-35051000165444000-231963000972790000Lumax Auto Technologies Limited******LUMAX INDUSTRIES LIMITED******Enterprises owned or significantly influnced by Key Management Personnel or their relativesAny other transactionSale of Raw Materials and Components50000000No remarks2958900000Consequent to the Scheme of merger of Lumax Ancillary Limited (LAL) with Lumax Auto Technologies Limited (LATL) becoming effective with effect from March 31, 2025, the financial statements of LATL have been restated with the appointed date of April 01, 2024. Accordingly, the transactions of LAL with LIL have also been considered as transactions with the Company and the omnibus limits have also been clubbed. Further, Consequent to the Scheme of merger of IAC International Automotive India Private Limited (IAC) with the Company becoming effective from May 18, 2026, the financial statements of IAC have been restated with the appointed date of October 01, 2025. Therefore, the transactions for the first half of financial year 2025-26 (FY 2025-26) are not comparable.Lumax Auto Technologies Limited******LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD.******Subsidiary CompanySale of goods or services60000000No remarks14900004142000Lumax Auto Technologies Limited******Lumax Mannoh Allied Technologies Ltd******Subsidiary CompanySale of goods or services250000000No remarks2215000043944000Lumax Auto Technologies Limited******Lumax Industries Ltd******Enterprises significantly influencedAny other transactionSale of Finished Goods4142500000No remarks925000002025-11-0820863830000472191000Lumax Auto Technologies Limited******Lumax Mannoh Allied Technologies Ltd******Subsidiary CompanyAny other transactionSale of Finished Goods250000000No remarks5207000000Lumax Auto Technologies Limited******LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD.******Subsidiary CompanyAny other transactionSale of Finished Goods60000000No remarks1259500000Lumax Auto Technologies Limited******Lumax Mannoh Allied Technologies Ltd******Subsidiary CompanyAny other transactionRent Received50000000No remarks2045400000Lumax Auto Technologies Limited******Lumax Greenfuel Energy Solutions Private Limited (formerly known as Lumax Resources Private Limited)******Subsidiary CompanyAny other transactionRent Received100000No remarks4900000Lumax Auto Technologies Limited******LUMAX ITURAN TELEMATICS PRIVATE LIMITED******Subsidiary CompanyAny other transactionRent ReceivedNo remarks48800000Lumax Auto Technologies Limited******Lumax Alps Alpine India Private Limited******Enterprises owned or significantly influenced by Key Management Personnel or their relativesAny other transactionRent ReceivedNo remarks419300008495000Lumax Auto Technologies Limited******Lumax Yokowo Technologies Private Limited******Enterprises owned or significantly influenced by Key Management Personnel or their relativesAny other transactionRent ReceivedNo remarks63650000640000Lumax Auto Technologies Limited******Lumax Tours & Travels Ltd******Enterprises owned or significantly influenced by Key Management Personnel or their relativesAny other transactionRent Received500000No remarks2700000Lumax Auto Technologies Limited******LUMAX JOPP ALLIED TECHNOLOGIES PVT. LTD******Subsidiary CompanyAny other transactionRent Received3600000No remarks142900003623000Lumax Auto Technologies Limited******Lumax Industries Ltd******Enterprises significantly influencedAny other transactionRent Received4100000No remarks1559700000Lumax Auto Technologies Limited******Lumax Mannoh Allied Technologies Ltd******Subsidiary CompanyAny other transactionRoyalty Income50000000No remarks1489200000Lumax Auto Technologies Limited******Lumax FAE Technologies Private Limited******Subsidiary CompanyInterest received100000No remarks1000002000Lumax Auto Technologies Limited******Lumax Yokowo Technologies Private Limited******Subsidiary CompanyInterest received5000000No remarks5140002026-05-29325800003258000Lumax Auto Technologies Limited******Lumax Greenfuel Energy Solutions Private Limited (formerly known as Lumax Resources Private Limited)******Subsidiary CompanyInterest received100000No remarks65000059000Lumax Auto Technologies Limited******LUMAX JOPP ALLIED TECHNOLOGIES PVT. LTD******Subsidiary CompanyInterest received0No remarks2170002026-05-292170000217000Lumax Auto Technologies Limited******LUMAX ITURAN TELEMATICS PRIVATE LIMITED******Subsidiary CompanyInterest received2500000No remarks9490000949000Lumax Auto Technologies Limited******Lumax Industries Ltd******Enterprises significantly influencedAny other transactionRoyalty Expense50000000No remarks1805000000Lumax Auto Technologies Limited******LUMAX JOPP ALLIED TECHNOLOGIES PVT. 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LTD******Subsidiary CompanyAny other transactionRendering of Services1000000No remarks25900000Lumax Auto Technologies Limited******Lumax Industries Ltd******Enterprises significantly influencedAny other transactionPurchase of Capital Goods300000No remarks1750000002026-02-1214432000000Lumax Auto Technologies Limited******LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD.******Subsidiary CompanyAny other transactionPurchase of Capital Goods1369000No remarks13690002026-02-12136900000Lumax Auto Technologies Limited******Lumax Industries Ltd******Enterprises significantly influencedAny other transactionRent expense4100000No remarks144300000Lumax Auto Technologies Limited******Mr.D.K.Jain******Key Managerial PersonnelAny other transactionRent expense3900000No remarks184700000Lumax Auto Technologies Limited******LUMAX CHARITABLE FOUNDATION******Enterprises significantly influencedAny other transactionCSR expenditure22900000No remarks970100000Lumax Auto Technologies Limited******Lumax Alps Alpine India Private Limited******Enterprises owned or significantly influenced by Key Management Personnel or their relativesAny other transactionCORPORATE BANK GUARANTEENo remarks00345000000Lumax Auto Technologies Limited******Lumax Greenfuel Energy Solutions Private Limited (formerly known as Lumax Resources Private Limited)******Subsidiary CompanyAny other transactionCORPORATE BANK GUARANTEENo remarks001250000000Lumax Auto Technologies Limited******Lumax Yokowo Technologies Private Limited******Subsidiary CompanyAny other transactionCORPORATE BANK GUARANTEENo remarks00100000000Lumax Auto Technologies Limited******Mr. Anmol Jain******Key Managerial PersonnelRemunerationNo remarks630000000Lumax Auto Technologies Limited******Mr. D.K. 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LTD******Enterprises owned or significantly influenced by Key Management Personnel or their relativesAny other transactionRent paidNo remarks400000001021000LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD******LUMAX MANNOH ALLIED TECH. LTD******Enterprises owned or significantly influenced by Key Management Personnel or their relativesAny other transactionSecurity DepositNo remarks480000000LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD******Lumax Industries Ltd.******Enterprises owned or significantly influenced by Key Management Personnel or their relativesAny other transactionRent paidNo remarks1400000LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD******Officine Mettalurgiche G. Cornaglia SPA (Italy)******Enterprises owned or significantly influenced by Key Management Personnel or their relativesAny other transactionPurchases of Raw Materials and ComponentsNo remarks3100002648000LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD******Lumax Management Services Pvt. 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Cornaglia SPA (Italy)******Enterprises owned or significantly influenced by Key Management Personnel or their relativesAny other transactionAvailling of ServicesNo remarks807800000LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD******Lumax Tours & Travels Ltd.******Enterprises owned or significantly influenced by Key Management Personnel or their relativesAny other transactionAvailling of ServicesNo remarks30280000817000LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD******Lumax Charitable Foundation******Enterprises significantly influencedAny other transactionCSR ExpenditureNo remarks107400000LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD******MIA S.P.A******Enterprises significantly influencedAny other transactionRoyalty ExpenseNo remarks9900000LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD******Officine Mettalurgiche G. 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Ltd******Lumax Finance Private Limited******Enterprises owned or significantly influenced by Key Management Personnel or their relativesAny other transactionOther ExpensesNo remarks1800000Lumax Mannoh Allied Technologies Limited******LUMAX INDUSTRIES LTD******Enterprises owned or significantly influenced by Key Management Personnel or their relativesAny other transactionSale of Raw Materials and ComponentsNo remarks2900030700011000Lumax Mannoh Allied Technologies Limited******MANNOH INDUSTRIAL CO LTD******Entities and their subsidiaries having significant influence over the CompanyAny other transactionSale of Raw Materials and ComponentsNo remarks1267500000Lumax Mannoh Allied Technologies Limited******M&T ALLIED TECHNOLOGIES CO.LTD******Enterprises owned or significantly influenced by Key Management Personnel or their relativesAny other transactionSale of Finished GoodsNo remarks1840006900000Lumax Mannoh Allied Technologies Limited******LUMAX TOURS & TRAVELS LTD******Enterprises owned or significantly influenced by Key Management Personnel or their relativesAny other transactionAvailing of ServicesNo remarks423000028000384000Lumax Mannoh Allied Technologies Limited******MANNOH INDUSTRIAL CO LTD******Entities and their subsidiaries having significant influence over the CompanyAny other transactionAvailing of ServicesNo remarks4000000Lumax Mannoh Allied Technologies Limited******LUMAX INDUSTRIES LTD******Enterprises owned or significantly influenced by Key Management Personnel or their relativesAny other transactionPurchase of Raw Material and ComponentsNo remarks18343000190890006183000Lumax Mannoh Allied Technologies Limited******M&T ALLIED TECHNOLOGIES CO.LTD******Enterprises owned or significantly influenced by Key Management Personnel or their relativesAny other transactionPurchase of Raw Material and ComponentsNo remarks23000023000Lumax Mannoh Allied Technologies Limited******MANNOH INDUSTRIAL CO LTD******Entities and their subsidiaries having significant influence over the CompanyAny other transactionPurchase of Raw Material and ComponentsNo remarks5300000Lumax Mannoh Allied Technologies Limited******MANNOH INDUSTRIAL CO LTD******Entities and their subsidiaries having significant influence over the CompanyAny other transactionPurchase of Capital GoodsNo remarks17100000Lumax Mannoh Allied Technologies Limited******LUMAX CHARITABLE FOUNDATION******Enterprises significantly influencedAny other transactionCSR ExpenditureNo remarks271000000Lumax Mannoh Allied Technologies Limited******MANNOH INDUSTRIAL CO LTD******Entities and their subsidiaries having significant influence over the CompanyAny other transactionRoyalty PaidNo remarks1489200004977000Lumax Greenfuel Energy Solutions Private Limited (formerly known as Lumax Resources Private Limited)******LUMAX CHARITABLE FOUNDATION******Enterprises significantly influencedAny other transactionCSR ExpenditureNo remarks450000000Lumax Greenfuel Energy Solutions Private Limited (formerly known as Lumax Resources Private Limited)******LUMAX INDUSTRIES LTD******Enterprises owned or significantly influenced by Key Management Personnel or their relativesAny other transactionRent paidNo remarks700007000Lumax Greenfuel Energy Solutions Private Limited (formerly known as Lumax Resources Private Limited)******Lumax Tours & Travels Ltd.******Enterprises owned or significantly influenced by Key Management Personnel or their relativesAny other transactionAvailing of ServicesNo remarks30800000Lumax Auto Technologies Limited******Lumax FAE Technologies Private Limited******Subsidiary CompanyAny other transactionSale of Finished Goods175000000No remarks92658000023334000Lumax Auto Technologies Limited******LUMAX ITURAN TELEMATICS PRIVATE LIMITED******Subsidiary CompanyAny other transactionSale of Finished Goods2600000No remarks32000000Lumax Auto Technologies Limited******Lumax Industries Ltd******Enterprises significantly influencedAny other transactionRendering of Services5000000No remarks140700000Lumax Auto Technologies Limited******Mr.Deepak Jain******DirectorAny other transactionRent expense50000No remarks3000000Lumax Auto Technologies Limited******Lumax FAE Technologies Private Limited******Subsidiary CompanyAny other transactionPurchase of Raw Material and Components11500000No remarks59870000970000Lumax Auto Technologies Limited******Mahavir Udyog******Enterprises owned or significantly influenced by Key Management Personnel or their relativesAny other transactionPurchase of Raw Material and Components60000000No remarks63390000221430006299328000AuditedtruePrice Waterhouse Chartered Accountants LLPtrue2026-11-30