Summary of Key Information:
Reporting Period: Quarter and Half Year ended September 30, 2026
Nature of Filing / Announcement: Outcome of Board Meeting
Date of Board Meeting / Approval: October 24, 2026
Audit Opinion: Unmodified review opinion - No material misstatements found
Auditor's Comment: Draws attention to amalgamation of subsidiaries but conclusion not modified
Key Financial Highlights [Rs. in Lakhs]
Standalone Results:
Revenue from Operations:
- Q2 FY27: ₹1,00,924.81 (vs ₹87,281.36 in Q2 FY25 - 15.6% increase)
- H1 FY27: ₹2,21,394.56 (vs ₹1,61,318.79 in H1 FY25 - 37.3% increase)
Total Income:
- Q2 FY27: ₹1,03,411.76
- H1 FY27: ₹2,25,883.75
Net Profit:
- Q2 FY27: ₹7,375.46 (vs ₹6,107.90 in Q2 FY25 - 20.8% increase)
- H1 FY27: ₹16,275.11 (vs ₹9,952.05 in H1 FY25 - 63.5% increase)
EPS (Basic, not annualized):
- Q2 FY27: ₹10.82 (vs ₹8.96 in Q2 FY25)
- H1 FY27: ₹23.88 (vs ₹14.60 in H1 FY25)
Other Equity: ₹1,18,942.70 as of September 30, 2026 (vs ₹1,02,264.27 as of March 31, 2026)
Cash and Cash Equivalents: ₹6,632.52 as of September 30, 2026 (vs ₹4,590.65 as of March 31, 2026)
Debt:
- Non-current borrowings: ₹20,372.33
- Current borrowings: ₹50,297.91
- Total borrowings: ₹70,670.24
Consolidated Results:
Revenue from Operations:
- Q2 FY27: ₹1,36,361.57 (vs ₹1,15,636.22 in Q2 FY25 - 17.9% increase)
- H1 FY27: ₹2,91,912.10 (vs ₹2,18,273.51 in H1 FY25 - 33.7% increase)
Net Profit:
- Q2 FY27: ₹9,863.65 (vs ₹7,755.54 in Q2 FY25 - 27.2% increase)
- H1 FY27: ₹21,530.76 (vs ₹13,155.13 in H1 FY25 - 63.7% increase)
Profit Attribution:
- Owners of Lumax Auto Technologies: ₹19,214.88 for H1 FY27
- Non-controlling interest: ₹2,315.88 for H1 FY27
EPS (Basic, not annualized):
- Q2 FY27: ₹12.71 (vs ₹9.81 in Q2 FY25)
- H1 FY27: ₹28.19 (vs ₹15.89 in H1 FY25)
Cash and Cash Equivalents: ₹8,221.36 as of September 30, 2026
Segment-wise Performance:
The Company operates in a single business segment - manufacturing and trading of automotive components. No reportable segments as per Ind AS 108.
Corporate Actions:
- No dividend declarations mentioned
- No share split, bonus issue, or buyback announced
Other Significant Information:
New Manufacturing Facility:
- New Mechatronics manufacturing facility approved at Manesar, Haryana
- Capital outlay: approximately ₹150 crores
- Will manufacture Electronic Components including Body Control Module for leading OEMs
- Funding: Mix of debt and internal accruals
- Expected peak annualized turnover: approximately ₹500 crores post commissioning
- Project commissioning in 2 phases starting Q3 FY28
Facility Relocation:
- Manufacturing facility relocated from Plot No. 7-10, 23-25, Gat No. 53, Sahajapur, Aurangabad to Plot No. B 14/2, MIDC Waluj, Chhatrapati Sambhajinagar, Maharashtra - 431136
Subsidiary Updates:
- Sale of entire 50% equity stake in Lumax Japp Allied Technologies Private Limited to Japp Holding GmbH, Germany completed
- Lumax Japp Allied Technologies ceased to be subsidiary during current period
- Impact of ₹703.97 lakhs impairment loss recognized as exceptional item in FY26
Amalgamation Effects:
- Lumax Ancillary Limited merged with Company effective April 1, 2024
- IAC International Automotive India Private Limited merged with Company effective October 1, 2025
- Both mergers accounted using Pooling of Interest method under Ind AS 103
- Comparative figures for September 30, 2025 restated accordingly
Labour Code Impact:
- Government notified four Labour Codes on November 21, 2025
- Impact of ₹960.70 lakhs (standalone) and ₹1,449.65 lakhs (consolidated) disclosed as exceptional items in FY26
Entities in Consolidation:
The consolidated results include:
- Holding Company: Lumax Auto Technologies Limited (including merged entities)
- Subsidiaries: Lumax Mannoh Allied Technologies Limited, Lumax Cornaglia Auto Technologies Private Limited, Lumax Greenfuel Energy Solutions Private Limited, Lumax Alps Alpine India Private Limited, Lumax Yokowo Technologies Private Limited, Lumax FAE Technologies Private Limited, Lumax Ituran Telematics Private Limited, Lumax Japp Allied Technologies Private Limited (upto June 29, 2026), Lumax Management Services Private Limited, Lumax Autocomp Private Limited, Lumax Auto Solutions Private Limited
Auditor Information:
- Statutory Auditors: Price Waterhouse Chartered Accountants LLP
- Review conducted for both standalone and consolidated results
- Unmodified conclusion - no material misstatements found