5437252026-04-012026-06-305437252026-04-012026-06-30in-capmkt:OtherExpenses1Member5437252026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15437252026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares543725ELINNOTLISTEDINE050401020ELIN ELECTRONICS LIMITEDMain BoardEquity2026-04-012027-03-312026-08-062026-07-28INRMillionsQuarterlyFirst quarterSingle segmentSingle segment of manufacturing of Electronics Manufacturing Services2026-08-0613:20:002026-08-0614:35:00Not applicable2026-04-012026-06-30UnauditedConsolidated3628000000248200003652820000287639000076320000-10721000049099000030060000721500002517300003690430000-37610000-246550000-2841600000-70020000-700200000-2141400000000-214140000-2080000-2162200002437700005-4.39-4.3900-4.39-4.39Notes : <br /> <br /> 1. The above unaudited consolidated financial results of the Group for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors of the Holding Company at their respective meetings held on August 6, 2026. <br /> <br /> 2. These unaudited consolidated 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. The Group is engaged in single segment of manufacturing of Electronics Manufacturing Services as reviewed by the Chief Operating Decision Maker (CODM). Accordingly, the Group has only one reportable segment and disclosure as per Ind AS 108 "Operating Segment" are not applicable. <br /> <br /> 4. The Consolidated financial results for the quarter ended June 30, 2026 includes the results of the following entities: <br /> <br /> a. Elin Electronics Limited (Holding Company) b. Elin Appliances Private Limited (Wholly Owned Subsidiary Company) <br /> <br /> 5. (a) During the current quarter ended 30 June 2026, a fire incident occurred at the Group's manufacturing facility located at Ghaziabad. The incident resulted in damage to certain inventories, property, plant and equipment and factory building. <br /> The Group has carried out an initial assessment of the loss and has recognised a loss of Rs. 246.55 million in the consolidated financial results presented under Exceptional items during the quarter. The affected assets and inventories are adequately insured and the Group is in process of lodging the insurance claim with the insurer. Pending final assessment and survey by the insurance company, no insurance recovery has been recognised in the consolidated financial results. <br /> <br /> (b) Exceptional item represent impact on account of new Labour Codes amounting to Rs. 9.14 million. <br /> Effective 21st November 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 Group 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 Group 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 Group has recognised an incremental impact of Rs.9.14 million (consisting of gratuity and leave) as an exceptional item in the consolidated financial results for the previous year ended March 31, 2026. <br /> <br /> 6. The figures of the quarter ended March 31, 2026 are the balancing figures between audited figures for the full financial year ended March 31, 2026 and nine months unaudited published figures up to December 31, 2025.Other Expenses251730000Remeasurement gain / (loss) of defined employee benefit plans-2750000-2750000-690000Items that will be reclassified to profit or loss-30000-30000-10000-2080000