Summary of Key Information:
Reporting Period: Quarter and Half Year ended 30th September 2026
Nature of Filing / Announcement: Approval of Unaudited Financial Results (Standalone and Consolidated)
Audit Opinion:
Unmodified limited review report issued by Statutory Auditor M/s S.R. Batliboi & Co. LLP
Key Financial Highlights [₹ in lakh]:
Standalone Results:
Quarter ended 30 September 2026:
- Revenue from Operations: ₹11,146.50 lakh (Q2 FY25: ₹7,273.98 lakh)
- Total Income: ₹11,474.21 lakh (Q2 FY25: ₹7,472.10 lakh)
- Net Loss: ₹(7,993.14) lakh (Q2 FY25: ₹(4,873.28) lakh loss)
- EPS: ₹(22.68) basic, ₹(22.62) diluted
Half Year ended 30 September 2026:
- Revenue from Operations: ₹3,77,732.19 lakh (H1 FY25: ₹3,19,114.15 lakh)
- Total Income: ₹3,84,158.24 lakh (H1 FY25: ₹3,24,360.67 lakh)
- Net Loss: ₹(1,415.18) lakh (H1 FY25: ₹1,935.73 lakh profit)
- EPS: ₹(4.01) basic, ₹(4.00) diluted
Standalone Balance Sheet as at 30 September 2026:
- Paid-up Equity Share Capital: ₹3,526.78 lakh
- Other Equity: ₹3,03,405.61 lakh
- Total Assets: ₹7,81,994.42 lakh
- Cash and Cash Equivalents: ₹5,890.89 lakh
- Total Borrowings: ₹2,64,381.88 lakh (Non-current: ₹59,897.38 lakh, Current: ₹2,04,484.50 lakh)
Consolidated Results:
Quarter ended 30 September 2026:
- Revenue from Operations: ₹2,62,716.77 lakh (Q2 FY25: ₹1,64,700.79 lakh)
- Total Income: ₹2,66,011.78 lakh (Q2 FY25: ₹1,66,263.78 lakh)
- Net Loss: ₹(6,635.03) lakh (Q2 FY25: ₹(3,214.30) lakh loss)
- EPS: ₹(22.76) basic, ₹(22.70) diluted
Half Year ended 30 September 2026:
- Revenue from Operations: ₹6,51,489.22 lakh (H1 FY25: ₹5,09,614.01 lakh)
- Total Income: ₹6,59,536.28 lakh (H1 FY25: ₹5,14,144.24 lakh)
- Net Loss: ₹(6,326.47) lakh (H1 FY25: ₹7,383.40 lakh profit)
- EPS: ₹(16.42) basic, ₹(16.37) diluted
Consolidated Balance Sheet as at 30 September 2026:
- Paid-up Equity Share Capital: ₹3,526.78 lakh
- Other Equity: ₹4,33,105.32 lakh
- Total Assets: ₹15,54,638.49 lakh
- Cash and Cash Equivalents: ₹17,130.45 lakh
- Total Borrowings: ₹4,28,574.49 lakh (Non-current: ₹1,12,361.40 lakh, Current: ₹3,16,213.09 lakh)
Segment-wise Performance [₹ in lakh]:
Quarter ended 30 September 2026:
- Consumer Durables Division: Revenue ₹1,25,170.68 lakh, Segment Result ₹(1,386.21) lakh
- Electronics Division: Revenue ₹1,24,789.38 lakh, Segment Result ₹10,457.01 lakh
- Railway Sub-system & Defense Division: Revenue ₹15,231.56 lakh, Segment Result ₹734.06 lakh
Half Year ended 30 September 2026:
- Consumer Durables Division: Revenue ₹4,05,470.48 lakh, Segment Result ₹19,994.78 lakh
- Electronics Division: Revenue ₹2,23,272.87 lakh, Segment Result ₹18,601.39 lakh
- Railway Sub-system & Defense Division: Revenue ₹29,677.07 lakh, Segment Result ₹2,358.76 lakh
Corporate Actions:
Not Specified
Other Significant Information:
Major Acquisitions and Corporate Restructuring:
1. Power-One Micro Systems Private Limited: IL JIN acquired remaining 40% equity stake on 2nd November 2026, making it wholly owned subsidiary
2. Ascent Circuits Private Limited: IL JIN acquired additional 38.5% stake in June-July 2026, increasing ownership to 98.5%
3. Amber Resojet Private Limited: Became wholly owned subsidiary from 10th April 2026 after acquiring 50% stake from joint venture partner
4. Stelltek Technologies Private Limited: Became subsidiary from 15th February 2026 after IL JIN gained board control
5. Unitronics (1989) (R"G) Ltd.: IL JIN Holding acquired additional 10.24% stake, increasing ownership to 50.43% as of 30th September 2026
6. Shogini Technoarts Private Limited: Acquired 80% stake by IL JIN on 1st December 2025
7. New Subsidiaries Incorporated: Amber Digital Technologies Private Limited and ILJIN Digital Technologies Private Limited on 18th September 2026
Fire Incident:
- Fire occurred on 4th August 2026 at IL JIN factory in Greater Noida
- Estimated loss: ₹3,827.29 lakh (property, plant & equipment and inventories)
- Insurance claim filed: ₹5,650.63 lakh
- Surveyor preliminary assessment: ₹3,200.00 lakh
- On-account payment received: ₹2,000.00 lakh
- Net impact treated as exceptional item
Capital Raising:
- IL JIN raised ₹32,812.29 lakh through Rights Issue of equity shares in April 2026
- Amber subscribed for ₹29,602.71 lakh in the Rights Issue
IPO Plans:
- IL JIN filed Draft Red Herring Prospectus on 7th November 2026 for proposed Initial Public Offer
Exceptional Items:
- Labour Code implementation impact: ₹566.39 lakh (standalone), ₹933.19 lakh (consolidated) recognized in FY26
- Acquisition-related adjustments: ₹12,263.06 lakh (Q1 FY26) and ₹327.01 lakh (Q2 FY26) for Ascent Circuits
- Fire incident net loss: Disclosed as exceptional item