LUMAXTECH2026-04-012026-06-30LUMAXTECH2026-04-012026-06-30in-capmkt:OtherExpenses1MemberLUMAXTECH2026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1LUMAXTECH2026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRxbrli:pureiso4217:INRxbrli:shares532796LUMAXTECHNOTLISTEDINE872H01027Lumax Auto Technologies LimitedMain BoardEquity2026-04-012027-03-312026-08-102026-08-01INRLakhsQuarterlyFirst quarterSingle segmentManufacturing and Trading of Automotive Components2026-08-1012:15:002026-08-1015:55:00Not applicablefalsefalseThere was no default in repaymemnt of loans by the Company2026-04-012026-06-30UnauditedStandalone10092481000248695000103411760005814887000674001000-740550001403987000195225000337519000100533600093569000009842760000984276000273993000-27263000246730000073754600000007375460002809540001018500000136315000210.8210.820010.8210.820001. The above Standalone Unaudited Financial Results of Lumax Auto Technologies Limited ('the Company') have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 10, 2026. <br /> 2. These Standalone 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. <br /> 3. 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 had 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 was disclosed as "Exceptional Item" in the Standalone Financial Results for the year ended March 31, 2026. <br /> <br /> 4. The Board of Directors of the Company in its meeting held on May 8, 2026 had 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. Accordingly, the Company had recognised an impairment loss amounting to Rs. 703.97 Lakhs as "Exceptional Item" in the Standalone Financial Results for the year ended March 31, 2026. The aforesaid transaction was concluded in the current quarter and consequently Lumax Jopp Allied Technologies Private Limited ceases to be subsidiary of the Company. <br /> <br /> 5 (a). The Board of Directors of the Company in its meeting held on May 27, 2024, had approved the Scheme of Amalgamation (“the Scheme”) for merger of its wholly owned subsidiary company “Lumax Ancillary Limited” (“Transferor Company 1”) with the Company with appointed date as April 1, 2024. Upon the approval of the Scheme by Hon’ble National Company Law Tribunal (“NCLT”) and filing of the said order with the Registrar of Companies, the Company had given effect to the Scheme in the Standalone Financial Results for the quarter and year ended March 31, 2026 using the Pooling of Interest method in accordance with Appendix C “Business combinations of entities within common control” of Ind AS 103 “Business Combinations”. Accordingly, the earlier published comparative figures for the quarter ended June 30, 2025 presented in these Standalone Unaudited Financial Results have been restated. <br /> <br /> 5 (b). The Board of Directors of the Company in its meeting held on November 8, 2025, had approved the Scheme of Amalgamation (“the Scheme”) for merger of its wholly owned subsidiary company “IAC International Automotive India Private Limited” (“Transferor Company 2”) with the Company with appointed date as October 1, 2025. Upon the approval of the Scheme by Hon’ble National Company Law Tribunal (“NCLT”) and filing of the said order with the Registrar of Companies, the Company had given effect to the Scheme in the Standalone Financial Results for the quarter and year ended March 31, 2026 using the Pooling of Interest method in accordance with Appendix C “Business combinations of entities within common control” of Ind AS 103 “Business Combinations”. Accordingly, the earlier published comparative figures for the quarter ended June 30, 2025 presented in these Standalone Unaudited Financial Results have been restated. <br /> 6. 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 /> 7. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2026 and the unaudited year to date figures upto the third quarter of the financial year which was subject to review by the statutory auditors. <br /> <br /> 8. The above Standalone 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). <br /> Other Expenses1005336000Re-measurement (loss)/ gain on defined benefit plans3772000Gain/ (loss) on FVTOCI financial assets327863000331635000506810000280954000