LATL:CS:BM:2025-26 Date: November 08, 2025

BSE Limited	The National Stock Exchange of India Limited
Listing & Compliance Department	Listing & Compliance Department
Phiroze Jeejeebhoy Towers,	Exchange Plaza, C-1 Block G,
Dalal Street, Mumbai - 40000 I	Sandra Kurla Complex,
	Bandra (E), Mumbai - 400051
Security Code : 532796	Symbol: LUMAXTECH

Sub: 1) Outcome of the Board Meeting held on Saturdav, ·ovember 08, 2025.

2) Submission of Un-audited Standalone and Consolidated Financial Results for the 2nd Quarter and Half Year ended eptember 30, 2025.

Dear Sir/Ma'am,

Pursuant to the provisions of Regulation 30 and other applicable Regulations of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, (hereinafter referred to as "the Listing Regulations"), we hereby inform you that the Board of Directors, at their Meeting held today i.e., Saturday, November 08, 2025, have, inter-alia, considered and approved the following matters:

I. The Un-audited Standalone and Consolidated Financial Results for the 2nd Quarter and Half Year ended September 30, 2025, as recommended by the Audit Committee. A copy of the Un-audited Standalone and Consolidated Financial Results along with Limited Review Reports, received from Price Waterhouse Chartered Accountants LLP, Statutory Auditors, are enclosed herewith as per Regulation 33 of the Listing Regulations.

The extracts of Un-audited Consolidated Financial Results will be published in the Newspapers in terms of Regulation 47(1) of the Listing Regulations, as amended from time to time.

Re-appointment of Mr. Dhanesh Kumar Jain (DIN :00085848) as Executive Chairman -Whole Time Director (Key Managerial Personnel) of the Company for a further period of 3 (Three) Years w.e.f. May 28, 2026, upon expiry of his present tenure, as recommended by the Nomination and Remuneration Committee subject to approval of Shareholders by way of Special Resolution.

Mr. Dhanesh Kumar Jain is not debarred from holding office of Executive Chairman - Whole Time Director (Key Managerial Personnel) by virtue of any SEBI order or any other such Authority.

Re-appointment of Mr. Anmol Jain (DIN: 00004993) as Managing Director (Key Managerial Personnel) of the Company for a further period of 5 (Five) years w.e.f. May 28, 2026, upon expiry of his present tenure, as recommended by the Nomination and Remuneration Committee subject to al-'1-''uval uf Sl1a1d1ull1e1s L,y way ul Special K.esulut1011.

Mr. Anmol Jain is not debarred from holding office of Managing Director (Key Managerial Personnel) by virtue of any SEBI order or any other such Authority.

lumax Auto Technologies limited Plot No -878, Udyog Vihar Phase-V, Gurugram-122016 Haryana, India

T +91124 4760000 E shares .alumaxmail.com

www.lumaxworld.in

Lu, 11coA Aulu Ted111uluylo., l1111llt,J • "1'!~0. uP'P'IC!!. 2 " l'luu1, Hdl Udl 1, lllidWdll·II, LOllllll!c!ICldl l.Olt1µ1t!x, l~otlYal kdyd. New Oelh i-110046, T - +9111 4985 7832, E - cao a-lumaxmail com

The disclosure as required under SEBI Master Circular No. SEBJ/HO/CFD/PoD2/CJR/P/0 155 dated November 1 I, 2024 as well as under Regulation 30 and other relevant provisions of Listing Regulations, with regard to the re-appointments at serial nos. 2 and 3 above is enclosed herewith as Annexure-A.

Scheme of Arrangement for Amalgamation of IAC International Automotive India Private Limited ('Transferor Company') with Lumax Auto Technologies Limited ('Transferee Company') on a going concern basis under Section 230 - 232 of the Companies Act, 20 I 3. The said Scheme of Arrangement shall be subject to the approval of National Company Law Tribunal (NCL T) ofrelevantjurisdiction, Shareholders and Creditors of both the Companies and other Regulatory Authorities, if any.

The Transferor Company is the wholly owned subsidiary of the Transferee Company.

The disclosure as required under SEBI Master Circular No. SEBJ/HO/CFD/PoD2/CIR/P/0 155 dated November 11 , 2024 as well as under Regulation 30 and other relevant provisions of the Listing Regulations, with regard to the Scheme of Arrangement for Amalgamation is enclosed herewith as Annexure - B.

Investment of an amount up to Rs. 5 Crores (Rupees Five Crores only) in the form of Optionally Convertible Redeemable Debentures (OCRDs) in Lumax Resources Private Limited, a Wholly owned subsidiary of the Company, as recommended by the Audit Committee.

The details as required under SEBI Master Circular No. SEBJ/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024 as well as under Regulation 30 and other relevant provisions of the Listing Regulations with regard to the aforesaid investment in the form of OCRDs is enclosed herewith as Annexure - C.

Investment for an amount of up to Rs. 0.93 Crores to acquire up to 26% stake in the Equity Share Capital of Power Pulse Trading Solutions Limited ("PTSL"), a Power Trading Arm of Adani Energy Solutions Limited for being qualified as Captive User in terms of the provisions of Electricity Act, 2003 and Electricity Rules, 2005, for the renewable energy to be generated by the power plant of PTSL for Pant Nagar Plant of the Company.

The disclosure as required under SEBI Master Circular No. SEBI Master Circular No. SEBJ/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024 as well as under Regulation 30 and other relevant provisions of the Listing Regulations. with regard to the aforesaid investment is enclosed herewith as Annexure - D.

Issuance of Corporate Guarantee/Letter of Comfort/Post Dated Cheques (PDCs) to secure the loan to be provided by Oa11k.~/rinaneial Imtitutiom/l'fon·Oanking fil1ll11cc Companic3 (NOfC!J) to LumuJL Yokowo Technologies Private Limited, for an amount up to Rs. 5 Crores (Rupees Five Crores only),

as recommended by the Audit Committee.	r~
Lumax Auto Technologies Limited
Plot No. -878, Udyog V1har	T +91124 4760000
Phase-V, Gurugram-122016	E shares,a·lumaxmail com
Haryana, India
	www.lumaxworld.in
New Delhi-110046, T - +91 11 49 85 7832, E - cao a-lumaxmail com	Lu111dx Aulu Tt!1.h11uluylt!s Lh111lt!U - REGD. Of'f'IC~, 2 '' Fluu1, HdlUdll, Bl1dWdl t-ll, Cu11111tt!t Lldl Cu111µ lt=x, t~d ttydl Rd yd,	DK JAIN GROUP

The disclosure as required under SEBI Master Circular No. SEBI/HO/CFD/PoO2/CIR/P/0 155 dated November 11, 2024 as well as under Regulation 30 and other relevant provisions of the Listing Regulations, with regard to the aforesaid Issuance of Corporate Guarantee/Letter of Comfort/Post Dated Cheques (PDCs) is enclosed herewith as Annexure - E.

1. Relocation of Accessory business of the Company to a new location within Pant Nagar, Dist. Udham Singh Nagar, Uttarakhand.
1. Draft notice of Postal Ballot along with the explanatory statement and other related documents thereof to seek approval of the Shareholders of the Company with regard to the re-appointments at serial nos. 2 and 3 above.
1. Appointment of Mr. Maneesh Gupta, Practicing Company Secretary (FCS No. 4982) as Scrutinizer to conduct the Postal Ballot process in fair and transparent manner. The Board has also fixed the cutoff date as Friday, November 21, 2025 to determine the eligible shareholders to whom the postal ballot notice would be sent and the said cut-off date shall also be considered for the purpose of evoting.

The Meeting ofthe Board of Directors commenced at \ l.'.'-IS-~1-\ and concluded at 02'- ¹ ~ PN

The above outcome shall also be made available on the website of the Company at https://ww, .lumaxworld.in/lumaxautotech

This is for your information and records.

Thanking you,

Yours Faithfully. For Lumax Auto Technologies Limited

Pankaj Mahendru Company Secretary & Compliance Officer ICSI Membership No. A28161

Encl: As stated above

Lumax Auto Technologies Limited Plot No. -878, Udyog Vihar Phase-V, Gurugram-122016

T +91124 4760000 E shares<ilumaxmail com

Haryana, India

www.lumaxworld.in

Lumax Auto Technologies Limited - REGD. OFFICE: 2"Floor, Harbans Bhawan-II, Commercial Complex, ~Jangal Raya , New Delhi-110046, T - +9111 4985 7832. E - caoalumaxmail.com

Lumax Auto Technologies Limited c~_ LUMnx Regd. Office: 2nd Floor, Harbans Bhawan-11, Commercial Complex, Nangal Raya, New Delhi-110046 Website: www.lumaxworld.in/lumaxautotech Tel: +91 11 49857832 C: rr~ Email: [email protected], CIN: L31909DL 1981PLC349793 ... ^~

	(Rs. in Lakhs unless otherwise stated) Statement of standalone unaudited financial results for the quarter and half year ended September 30, 2025
Sr. No.	Particulars		Quarter ended			Half year ended	Year ended
		30.09.2025	30.06.2025	30.09.2024	30.09.2025	30.09.2024	31.03.2025
		(Unaudited)	(Unaudited)	(Unaudited)	(Unaudited)	(Unaudited)	(Audited)
1	Income
	a) Revenue from operations	43,600.19	36,739.53	36,976.44	80,339.72	71,162.21	1,47,542.43
	b) Other income (refer note 5)	1,618.27	3,765,08	1,238.71	5,383.35	2,082.25	4,038.64
	Total Income	45,218.46	40,504.61	38,215.15	85,723.07	73,244.46	1,51 ,581.07
2	Expenses
	a) Cost of materials consumed	21,509.16	17,876.61	17,656.62	39,385.77	34,798.37	70,554.24
	b) Purchases of stock-in-trade	7,969.05	7,112.71	6,853.49	15,081.76	12,552.05	28,271 .03
	c) Changes in inventories of finished goods, stock-in-trade and work-in-progress	(263.78)	(646,96)	84,25	(910,74)	35.70	180.17
	d) Employee benefits expense	5,165.16	4,675.96	4,310.54	9,841 .12	8,463 77	16,997.94
	e) Depreciation and amortisation expense	946.66	911 .42	823.30	1,858.08	1,682.29	3,431 .62
	f) Other expenses	6,316.72	5,035.42	4,574,50	11,352,14	8,795 20	19,054.09
	g) Finance costs	1,323.65	1,145,58	875.83	2,469,23	1,799 80	3,582,61
	Total expenses	42,966.62	36,110.74	35,178.53	79,077.36	68,127.18	1,42,071.70
3	Profit before tax for the period/year (1-2)	2,251.84	4,393.87	3,036.62	6,645.71	5,117.28	9,509.37
4	Income tax expense
	Current lax	527.27	431.42	670.85	958.69	1,198.15	2,343.97
	Deferred tax credit	(158.52)	(71 .78)	(17,69)	(230,30)	(2033)	(228.48)
	Total income tax expense	368.75	359.64	653.16	728.39	1,177.82	2,115.49
5	Profit for the period/year (3-4)	1,883.09	4,034.23	2,383.46	5,917.32	3,939.46	7,393.88
6	Other comprehensive income (net of tax)
	Item that will not to be reclassified lo profit or loss
	Re-measurement loss on defined benefit plans	(7.87)	(7,87)	(9,76)	(15,74)	(19.52)	(31.47)
	Income tax effect	1.98	1.98	2.45	3.96	4.91	7.92
	Gain/ (loss) on FVTOCI financial assets	7,490.70	5,727.49	(984,63)	13,218.19	988.32	689.59
	Income tax effect	(1,071 .17)	(819,03)	112.65	(1,890.20)	(113.06)	(181.82)
	Other comprehensive income for the period/year (net of tax)	6,413.64	4,902.57	(879.29)	11,316.21	860.65	484.22
7	Total comprehensive income for the period/year (net of tax) (5+6)	8,296.73	8,936.80	1,504.17	17,233.53	4,800.11	7,878.10
8	Paid-up equity share capital (face value of Rs. 2 each)	1,363.15	1,363.15	1,363.15	1,363.15	1,363.15	1,363.15
9	Other equity						70,132.61
10	Earnings per share (face value of Rs. 2 each) (not annualised)
	Basic & Diluted (in Rs.)	2.76	5.92	3.50	8.68	5.78	10.85

(Rs. in Lakhs unless otherwise stated) As at As at Sr.No. Particulars 30.09.2025 31 .03.2025 (Unaudited! IAuditedl I ASSETS Non-current assets Property, Planl and Equipment 30,358.98 25,447.52 Righi-of-use assets 2,064.57 2,364 27 2,365 32 Capital wor1< in progress 2,070 BO Intangible assets 12.90 16,81 Investment properties 1,527.69 1,555.83 Investment in subsidiaries 65,779.06 43,683.30 Financial Assets Investments 30,271.52 16,907.76 618.05 Loans 691 .87 1,314.66 Other financial assets 836.61 Non-current tax assets (net) 528.16 856.64 Other non-current assets 847.11 Total non-current assets (A) 1,35,697 .55 94,421 .88 Current assets Inventories 8,156.04 6,777.12 Financial assets Investments 8 ,270.80 10,051 ,61 28,508.27 23,96712 Trade receivables Cash and cash equivalents 1,051 .05 187.30 Other bank balances 479.39 147.59 Loans 201 .92 199.09 Other financial assets 638.30 803.80 1,956.34 Other current assets 3,201 .83 Total current assets (B) 49,262.11 45,335.46 Total assets (A+B) 1,84,959.66 1,39,757.34 EQUITY AND LIABILITIES II EQUITY 1,36315 1,36315 Equity share capital 83,617.47 Other equity 70,132.61 Total equity (A) 84,980.62 71 ,495.76 LIABILITIES Non-current liabilities Financial liabilities Borrowings 24,124.55 7,522.24 1,334.63 1,682.46 Lease liabilities Deferred tax liabilities (net) 3.293.62 1.637.68 Total non-current liabilities (B) 28,752.80 10,842.38 Current liabilities Financial liabilities 36,422.96 Borrowings 30,907.49 677.35 636.44 Lease liabilities Trade payables 5,073.70 • total outstanding dues of micro and small enterprises 3,788.85 • total outstanding dues of other than micro and small enterprises 23,029.83 16,544.57 Other financial liabilities 2,443.57 2,654.89 1,558.13 Provisions • employee benefit obligations 1,301 .42 Current tax liabilities (net) 5715 2,020.70 Other current liabilities 1,528.39 Total current liabilities (C) 71 ,226.24 57,419.20 Total Equity and Liabilities (A+B+C) 1,84,959.66 1,39,757.34	Statement of standalone unaudited assets and liabilities as at September 30, 2025

	Half year ended Half year ended
Particulars	30.09.2025 (Unaudited)	30.09.2024 (Unaudited)
Cash Flow from Operating Activities
Profit before tax	6,645.71	5,117.28
Adjustment to reconcile profit before tax to net cash flows
Depreciation and amortisation expense	1,858 08	1,682.29
Profit on sale of Property, plant and equipment (net)	(15.69)
Dividend income	(3,750.77)
Liabilities/provisions no longer required, written back
Government grant income	(202.14)
Advances written off
Pro\Jlslon for doubtful debts	4.85
Unrealfsed exchange loss/ (gain)	26.19
Rental income	(386.65)
Interest income	(168.71)
Finance cost	2,469.23	1,799.80
Gain on investments	(530.97)
Operating profit before working capital changes	5,949.13	6,803.26
Movements in working capital:
(Increase) in trade receivables	(4,539.43)
(Increase) in other financial assets	(69.50)
Decrease/(lncrease) in other assets	1,235.81
(Increase) in inventories	(1,378.92)
Increase in trade payables	7,736.91	2,970.59
(Decrease) in other financial liabilities	(301 98)
Increase in other current liabilities and provisions	403.15
Cash generated from operations	9,035.17	8,192.10
Direct taxes paid	(1,544.00)	(1.421 .67)
Net cash generated from operating activities (A)	7,491.17	6,770.43
Cash flow from investing activities
Purchase of Property, plant and equipment and intangible assets (including capital work in progress and capital advances)	(6,657.52)	(1,820 56)
Proceeds from sale of property. plant and equipment	30.48
loan given to subsidiaries
Loan received back from subsidiaries Dividend received	47.50 3,750.77
Investment in subsidiaries	(22,095.76)
Purchase of current investments	(10,833.92)
Sale of current investments	13,000.13
Redemption of bank deposits
Rent received	386.65

Interest received Net cash used in investing activities (B)	151.29 (22,220.38)	(1,916.67)
Cash flow from financing activities
Proceeds from long term borrowings	19,500.00
Repayment of long term borrowings	(1,433.04)	(1,428 13)
Proceeds from short term borrowings (Net)	3,988.61
Dividend paid	(3,748.67)
Interest paid	(2,407.02)	(1,713.51)
Payment of principal portion of lease liabilities	(306.92)
Net cash generatedl(used) from financing activities (C)	15,592.96	(3,183.33)
Net increase in cash and cash equivalents (A+ B + C)	863.75	1,670.43
Cash and cash equivalents at the beginning of the period	187.30
Cash and cash equivalents at the end of the period	1,051.05	2,563.57
Non-cash financing and investing activities Acquisillon of Righi-of-use assets
Components of ,:;ash and cash equivalents
Cash on hand	3.69
Balance with banks
- On current accounts	1,047.36	2,459.17
- Deposits with original maturity of 3 months or less
Total cash and cash equivalents	1,051.05	2,563.57

Ii• p I • ~ - ,. ----

Notes:

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 its meeting held on November 08, 2025
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
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 lhe Section 133 of lhe Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 as amended. Further, lhe operations of the Company is domiciled in India and therefore there are no reportable geographical segment.

4, On May 29, 2025, lhe Board of Directors had recommended a final dividend of Rs , 5.50 per equity share for the financial year ended March 31, 2025, which was approved by the shareholders in the 44th Annual General Meeting held on August 25, 2025, Accordingly, Rs. 3,748,67 Lakhs was appropriated as distribution to equity shareholders during lhe quarter ended September 30, 2025.

During lhe current quarter ended September 30, 2025, other income includes dividend from one of ils Subsidiary companies namely, Lumax Mannoh Allied Technologies Limited amounting lo Rs. 717.86 Lakhs. During lhe previous quarter ended June 30, 2025, other income includes dividend from two of its Subsidiary companies namely, IAC international Automotive India Private Limited Rs. 2,523.33 Lakhs and Lumax Comaglia Auto Technologies Private Limited Rs. 324.78 Lakhs.

6 During the current quarter ended September 30, 2025, two new companies "Lumax Autocomp Private Limited" & "Lumax Auto Solutions Private Limited" were incorporated as wholly owned subsidiary of the Company on July 24, 2025 & July 26, 2025 respectively

During the previous quarter ended June 30, 2025, the Board of Directors of the Company in its meeting held on May 16, 2025 had approved acquisition of remaining 25% stake in one of its subsidiary IAC International Automotive India Private Limited (IAC India) at a purchase consideration of Rs. 22,095.75 Lakhs. The Company on May 22, 2025 has completed this transaction and accordingly, IAC India has become the wholly owned subsidiary of the Company.

8 On November 08, 2025, the Board of Directors of the Company has accorded its consent for proposed merger of IAC International Automotive India Private Limited with the Company

The above financial results are available on the Company's website ,w,wJuma>1worfd.innumaxau1otech and also on the websites of NSE twww.nseindla.com} and BSE (www.bsefndia.com).

n / ' F' ' .,,!;~ ~

For and on behalf of the Board of Directors of Lumax Auto Technologies Limited

Chairman DIN: 00085848

Place : Gurugram Date : November 08, 2025

Price Waterhouse Chartered Accountants LLP

Review Report

To The Board of Directors Lumax Auto Technologies Limited Plot No. 878, Phase - V, UdyogVihar, Gurugram, Haryana - 122016

1. We have reviewed the standalone unaudited financial results of Lumax Auto Technologies Limited (the "Company") for the quarter ended September 30, 2025 and the year to date results for the period April 1, 2025 to September 30, 2025, which are included in the accompanying 'Statement of standalone unaudited financial results for the quarter and half year ended September 30, 2025', the statement of standalone unaudited assets and liabilities as on that date and the statement of standalone unaudited cash flows for the half year ended on that date (the "Statement"). The Statement has been prepared by the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations, 2015"), which has been initialled by us for identification purposes. The Statement is the responsibility of the Company's management and has been approved by the Board of Directors. Our responsibility is to issue a report on the Statement based on our review.
1. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement.
1. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion.
1. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the Statement has not been prepared in all material respects in accordance with the applicable Accounting Standards prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement.

For Price Waterhouse Chartered Accountants LLP Firm Registration Number: 012754N/N500016

Anurag Khandelwal Partner Membership Number: 078571

UDIN: 25078571BMOCFZ2315 Place: Gurugram Date: November 8, 2025

Price Waterhouse Chartered Accountants LLP, Building No. 8, 8th Floor, Tower - B, DLF Cyber City, Gurugram - 122 002 T: +91 (124) 6169910

Registered office and Head office: 11-A, Vishnu Digamber Marg, Sucheta Bhawan, New Delhi - 110002

Price Waterhouse (a Partnership Firm) converted into Price Waterhouse Chartered Accountants LLP (a Limited Liability Partnership with LLP identity no: LLPIN AAC-5001) with effect from July 25, 2014. Post its conversion to Price Waterhouse Chartered Accountants LLP, its ICAI registration number is 012754N/N500016 (ICAI registration number before conversion was 012754N)

Lumax Auto Technologies Limited o_ LUMnx Regd. Office: 2nd Floor, Harbans Bhawan-11, Commercial Complex, Nangal Raya, New Delhi-110046 C. If'" ^~Website: www.lumaxworld.in/lumaxautotech Tel: +9111 49857832 Email: [email protected], CIN: L31909Dl1981PLC349793 =~ .. ;=.

(Rs. In L11khs unless otherwlse_sUlledJ

	Statomont or consolldaled unaudited flnoncI0I results for 1ne quarter and hall year ended September 30, 2025
Sr. No.	Particulars		Quarter-ended			Half year ended	Year ended
		30.09.2025	30.06.2025	30.09.2024	30.09.2025	30.09.2024	31.03.2025
		(Unaudited)	(Unaudited)	(Unaudited)	(Unaudited)	(Unaudited)	(Audited)

1	Income
	a) Revenue from operations	1,15,636 22	1,02,637 29	84,225 72	2, 18,273 51	1,59,818.69	3,63,666 98
	b) Olher income Total Income	1,557 82	1,088 54	1,537 31	2,646 36	3,280.54	5_102 95
2	Expenses	1, 17,194.04	1,03 725.83	85,763.03	2,20,919.87	1,63,099.23	3,68,769.93
	a) Casi of malerials consumed	65,656.15	58,937.18	47,279.30	1,24,593,33	89,840.41	2,08,488 94
	b) Purchases of slock-in-lrade	7,969.05	7,112 71	6,853 49	15,081 76	12,552.05	28,271 .03
	c) Changes in inventories of finished goods, stock-in-lrade and work-in-progress	(189.89)	298.38	60.44	108.49	(144.88)	(2,252.07)
	d) Employee benefits expense	15,072.32	13,909.37	11,394.94	28,981 69	22,17657	47,644 74
	e) Depreciation and amortisation expense	4,12657	3,845 10	2,925 87	7,971 .67	5,877.56	12,862 07
	f) Other expenses	11,677 55	9,891 86	8,41641	21,569 41	16,370.99	35,037 63
	g) Finance costs	2,448.88	2.307.54	1,854.48	4_756 42	3,798 00	7,901.42
	Total expenses	1,06, 760.63	96,302.14	78,784.93	203,062.77	150470.70	3,37,953.76
3	Profit before tax for the period/year (1-2)	10,433.41	7,423.69	6,978.10	17,857.10	12,628.53	30,816.17
4	Income tax expense
	Current tax	2,703 08	2,133 27	1,76054	4,836 35	3,152.57	7,965.67
	Deferred tax (credit)/charge	(25-21)	(10917)	37 13	(134.38)	130,33	(65.71)
	Total income tax expense	2,677.87	2,024.10	1,797.67	4,701.97	3,282.90	7,899.96
5	Profit for the period/year (3-4)	7,755.54	5,399.59	5,180.43	13,155.13	9,345.63	22,916.21
6	Other comprehensive income (net of tax)
	Item that will not to be reclassified to profit or loss
	Re~measurement loss on defined benefit plans	(16 70)	(6 95)	(10 94)	(2365)	(33.83)	(22.01)
	Income tax effect	446	1 75	314	6 21	8.48	5.54
	Gain/ (loss) on FVTOCI financial assets	7,490 70	5,727 49	(984 63)	13,21819	988.32	689.59
	Income tax effect	(1 ,071 17)	(81903)	112 65	(1 ,8902 0)	(113.06)	(181 .82)
	Other comprehensive income for the period/year (net of tax)	6,407.29	4,903.26	(879.78)	11,310.55	849.91	491.30
7	Total comprehensive income for the period/year (net of tax) (5+6)	14,162.83	10,302.86	4,300.65	24,465.68	10,195.54	23,407.51
8	Profit attributabl.o to:
	a) Owners of Lumax Auto Technologies Limited	6,685.44	4,141 .92	4,287.61	10,827.36	7,457.42	17,776.90
	b) Non-controlling interest	1 070.10	1,257.67	892.82	2,327.77	1,888.21	5,139.31
	c) Total Profit (a+b)	7,755.54	5,399.59	5,180.43	13,155.13	9,345.63	22,916.21
9	other comprehensive income attributable to:
	a) Owners of Lumax Auto Technologies Limited	6,407 26	4,904.28	(879 83)	11,311 54	852,17	478.91
	b) Non-controlling interest c} Total other comprehensive income (a+b}	003	(1 02) 4,903.26	005 (879.78)	(0 99) 11,310.5"5	(2,26) 849.91	1239 491.30
		6,407.29
10	Total comprehensive income attributable to: (8+9)
	a) Owners of Lumax Auto Technologies Limited	13,092 70	9,046.20	3,407.78	22,138.90	8,309.59	18,255.81
	b) Non-controlling interest	1,070 13	1,256 65	892 87	2,326 78	1,885.95	5,151 70
	c) Total comprehensive income (a+b)	14162,.83	10 302.85	4 300.65	24465.68	10 195.54	23 407.51
11	Paid-up equity share capital (face value of Rs. 2 each}	1,363.15	1,363.15	1,363.15	1,363.15	1,363.15	1,363.15
12	Other equity						92,104.88
13	Earnings per share (face value of Rs. 2 each) (not annualised)
	Basic & Diluted (in Rs,)	9.81	6.08	6.29	15.89	10,94	26.08
	Koll'. St:andalono Financial lnronnallon
1	Revenue from operations	43,600.19	36,739.53	36,976.44	80,339 72	71,162 ,21	1,47,542 43
2	Profit before tax for the period/year	2,251 .84	4,393.87	3,036 62	6,645.71	5,117.28	9,509,37
3	Profit for the period/year	1,883,09	4,034.23	2,383.46	5,917.32	3,939.46	7,393.88
4	Total comprehensive income for the period/year	8,296.73	8,936.80	1,504.17	17,233.53	4,800.11	7,878 10

L ------

	Statement of consolidated unaudited assets and llabllllles as al September 30, 2025 (Rs. in Lakhs unless otherwise stated)
	Sr. No. Particulars	As at	Asal
		30.09.2025	31.03.2025
		(Unaudited)	(Audited)
I	ASSETS
	Non-current asst!~
	Property, Plant and Equipment Right-of-use assels	76,890.29 13,944.53	68,243 60
	Capital wor1< in progress	5,111 .59	12,421 02 6,924 50
	Intangible assets	29,211 .80	31,087.39
	Investment properties	2,196 95	2,228 87
	Goodwill	17,574.96	17,574 96
	Financial Assets
	Investments	33,875.58	19,826 01
	Loans	119.84	59 81
	Other financial assets	3,116.63	2,386 85
	Deferred tax assets (net)	227 29	389 97
	Non-current tax assets (net)	2,493 34	1,61033
	Other non-current assets	2,170 57	1,595 26
	Total non-current assets (A)	1,86, 933.37	1,64,348.57
	Current assets
	Inventories	40,014 50	36,645.85
	Financial assets
	Investments	22,195 62	19,13997
	Trade receivables	80,799 78	79,239 94
	Cash and cash equivalents	8,300.58	7,216 57
	Other bank balances	1,559 66	748 35
	Loans	150 76	172 88
	Other financial assets	3. 183 40 13,068 86	2,198 26
	Other current assets		14,079.63
	Total current assets (B)	1,69 273.16	159,441.45
	Assets held for sale (C)	121 98	121 .98
	Total Assets (A+B+C)	3,56,328.51	3,23 912.00
II	EQUITY AND LIABILITIES
	EQUITY
	Equity share capital	1,363.15	1,363.15
	Other equity	1,04,17014	92_ 104.88
	Equity attrtbutable to equity holders of the parent (A)	1,05,533.29	93,463.03
	Non-controlling interest (B)	21.496 82	35,852 95
	Total Equity (A+B)	1.27030.11	1 29 32.0.98
	LIABILITIES
	Non-current liabilities
	Fln1nc!1I llabllltles
	Borrowings	40,501 46	34,146.38
	Lease liabilities	11,77507	10,942.96
	Provisions	312 98	298 ,74
	Deferred tax liabilities (nel) Provisions • employee benefit obligations	7,945 BB 97042	6, 353,51 816 00
	Total non-current liabilities (C)	61,505.81	52,557.59
	Current liabilities
	Financial liabilities
	Borrowings	55,588 89	42,692.13
	Lease liabililies	3,187.44	2,436 20
	Trade payables
	- total outstanding dues of micro and small enterprises	8,10706	6,795.18
	• total outstanding dues of other than micro and small enterprises	67,875 70	61 ,791 04
	Other financial liabilities	7,295.27	9,419.59
	Provisions • employee benefit obligations	3,904.61	3,485 OB
	Current tax liabilities (net) Other current liabilities	958 71 20,874 91	767.50 14,646,71

	Total current liabilities (D)	167,792.59	1 42.033.43
	'Total Equity and Liabilities (A+B+C+D)	3,56,328.51	3,23,912.00

(Rs. in Lakhs unless otherwise staled) Half year ended Particulars 30.09.2025 (Unaudited) (Unaudited) Cash Flow from Operating Activities Profit before tax 17,857 10 Adjustment to reconcile profit before tax to net cash flows Depreciation and amortisation expense 7,971 67 Profit on sale of Property, plant and equipment (net) (49 37) Dividend Income (469 80) Liabilities/provisions no longer required, written back Government grant income (282.69) Provision for doubtful debts 485 Advances written off 320 Unrealised exchange loss/ (gain) 15835 Rental income (18609) Interest income (283 77) Finance cost 4,756.42 Gain on investments (1,12924) 28,350.63 Operating profit before working capital changes Movements in working capital: (Increase) in trade receivables (1,554 99) (Increase) in other financial assets (270.31) Decrease/ (Increase) in other assets 99949 (Increase) in inventories (3,368.65) Increase in trade payables 7,284 43 (Decrease) in other financial liabilities (200 75) Increase in other current liabilities and provisions 6.462 61 Cash generated from operations 37,702.46 Direct taxes paid (5,528 15) 32 174.31 Net cash generated from operating activities (A) Cash flow from investing activities Purchase of Property, plant and equipment and intangible assets (including capital work in progress and capital advances) (14,044.85) Proceeds from sale of property, plant and equipment 125.17 Loan given Payment for purchase of non-controlling interest (22,095 76) Dividend received 469,80 Purchase of current investments (43,761 .98) Sale of current investments 41,503 92 Purchase of non-current investments (499 73) Investment in bank deposits (3,873.70) Redemption of bank deposits 2,205 51 Rent received 186.09 Interest received 284 62 (39 500.911 Net cash used in investing activities (B) Cash flow from financing activities Proceeds from long tern, borrowings 23,621 .63 Repayment of long tern, borrowings (9,029.68) Proceeds from short tern, borrowings (net) 4,524 69 Dividend paid (4,660 79) Interest paid (4,282.71) Payment of principal portion of lease liabilities (1 ,762.53) 8,410.61 Net cash generated/(used) from financing activities (C) 1,084.01 Net increase in cash and cash equivalents (A+B+C) Cash and cash equivalents at the beginning of the period 7,216.57 8,300.58 Cash and cash equivalents at the end of the period Non-cash financing and investing activities Acquisition of Right-of-use assets 3,041 38 Components of cash and cash equivalents Cash on hand 12 37 Balance with banks 6,18014 - On current accounts - Deposits with original maturity of 3 months or less 2.108.07 8,300.58 Total cash and cash equivalents	Statement of consolidated unaudited cash flows for the half year ended September 30, 2025
			Half year ended 30.09.2024

			12,628 53

			5,877,56
			(39,56)
			(470,54)
			(509,90)
			(466.49)
			-
			0,05
			(57 90)
			(179.21)
			(271 39)
			3,798 00
			(1,136.03)
			19,173.12

			(4,512 41)
			(2,734.84)
			(2,942 56)
			(5,900 72)
			11,753 83
			(21145)
			3,64118
			18,266.15
			(3,247 03)
			15 019.12

			(6,451-45)
			74.63
			(300 00)

			470 54
			(901 51)


			3,723.21
			179.21
			297.38
			(2 907.991

			10,763.34
			(28,127.69)
			13,15510
			(222 22)
			(3,579.88)
			(924.02)
			(8,935.37)
			3,175.76
			5,102.55
			8,278.31

			887 04

			1012
			5,909 84
			2,358.35
			8.278.31

Notes:

The above consolidated financial results of Lumax Auto Technologies Limited ("the Holding Company") and its subsidiaries (together referred as "the Group") have been reviewed by the Audit Committee and approve<! by the Board of Directors at its meeting held on November 06, 2025

2. The Consolidated financial results indude the results of the following entities namely, Parent Company: Lumax Auto Technologies Limited; Subsidiaries (including step down subsidiary): (a) IAC International Automotive India Private Limited (b) Lumax Mannoh Allied Technologies Limited (c) Lumax Cornaglia Auto Technologies Private Limited (d) Lumax Alps Alpine India Private Limited (e) Lumax Ancillary Limited (f) Lumax \luran Telematics Private Limited (g) Lumax Jopp Allied Technologies Private Limited (h) Lumax FAE Technologies Private Limited (i) Lumax Yokowo Technologies Private Limited U) Lurnax Management Services Private Limited (k) Lumax Resources Private Limited (I) Lurnax Autocomp Private Limited (rn) Lumax Auto Solutions Private Limited (n) Greenfuel Energy Solutions Private Limited (subsidiary of Lumax Resources Private Limited).

3 These consolidated financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards (Ind AS) as notified under Section 133 of 0111 Cornpanlet Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended The said consolidated financial results represents the results of the Group which have been prepared in acamiance with Ind AS 110 "Consolidated Financial Statements"

d The Group'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 Mnk.er ('CODM') for the purpose of resource allocation and assessment of perfonmance, there are no reportable segments in accordance with requirement of Ind AS 108 on 'Operating Segment' notified under the 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 Group is domiciled in India and therefore there are no reponablo geographical segment.

5, On May 29, 2025, the Board of Directors of the Holding Company had recommended a final dividend of Rs 5 50 per equity share for the financial year ended March 31 , 2025, which was approved by the shareholders in the 44th Annual General Meeting held on August 25, 2025 Accordingly, Rs 3,748 67 Lakhs was appropriated as distribution to equity shareholders during the quarter ended September 30, 2025.

6 During the current quarter ended September 30, 2025. two new companies "Lumax Autocomp Private Limited" & "'Lumax Auto Solutions Private Limited" were incorporated as wholly owned subsidiary of the Holding Company on July 24, 2025 & July 26, 2025 respectively

7 During the previous quarter ended June 30, 2025, the Board of Directors of the Holding Company in its meeting held on May 16, 2025 had approved acquisition of remaining 25% stake in one of its subsidiary IAC International Automotive India Private Limited (IAC India) al a purchase consideration of Rs 22,095 75 Lakhs The Holding Company on May 22, 2025 has completed this transaction and accordingly, tAC India has become the wholly owned subsidiary of the Holding Company

8 The figures for the quarter and half year ended September 30, 2025, quarter ended June 30, 2025 and year ended March 31, 2025, includes the business operations of "Greenfuel Energy Solutions PtMll8 Limited" from November 26, 2024 (acquisition date) Accordingly, results for the quarter and half year ended September 30, 2025 are not comparable with the corresponding quarter and half year ended September 30, 2024 and year ended March 31, 2025

The above financial results are available on the Company's website www tumaxworjd ln/lumaxautol!!Ch and also on the websites of NSE (www nse,ndia.coml and BSE (www.bse,ndia com)

Place : Gurugram Date : November 08, 2025

For and on behalf of the Board of Directors of Lumax Auto Technologies Limited

Price Waterhouse Chartered Accountants LLP

Review Report

To The Board of Directors Lumax Auto Technologies Limited Plot No. 878, Phase - V, Udyog Vihar Gurugram, Haryana - 122016

1. We have reviewed the consolidated unaudited financial results ofLumaxAuto Technologies Limited (the "Holding Company") and its subsidiaries (the Holding Company and its subsidiaries hereinafter referred to as the "Group") (refer Note 2 on the Statement) for the quarter ended September 30, 2025 and the year to date results for the period April 1, 2025 to September 30, 2025 which are included in the accompanying 'Statement of consolidated unaudited financial results for the quarter and half year ended September 30, 2025', the statement of consolidated unaudited assets and liabilities as on that date and the statement of consolidated unaudited cash flows for the half-year ended on that date (the "Statement"). The Statement is being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations, 2015"), which has been initialled by us for identification purposes.
2 . This Statement, which is the responsibility of the Holding Company's Management and has been approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting", prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review.
1. We conducted our review of the Statement in accordance with the Standard on Review Engagements ('SRE') 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable.

Price Waterhouse Chartered Accountants LLP, Building No. 8, 8th Floor, Tower - B, DLF Cyber City, Gurugram - 122 002 T: +91 (124) 6169910

Registered oHice and Head office: 11-A, Vishnu Digamber Marg, Sucheta Bhawan, New Delhi - 110002

Price Waterhouse (a Partnership Firm) converted into Price Waterhouse Chartered Accountants LLP (a Limited Liability Partnership with LLP identity no: LLPIN AAC-5001) with effect from July 25, 2014, Post its conversion to Price Waterhouse Chartered Accountants LLP, its ICAI registration number is 012754N/N500016 (!CAI registration number before conversion was 012754N)

The Statement includes the results of the following entities:

S.No.	Name of the entity
1.	Lumax Auto Technologies Limited, the Holding Company
	Subsidiary Companies
2.	Lumax Alps Alpine India Private Limited
3.	Lumax Ancillary Limited
4.	Lumax Comaglia Auto Technologies Private Limited
5.	Lumax FAE Technologies Private Limited
6.	IAC International Automotive India Private Limited (Previously known as 'Lumax
	Integrated Ventures Private Limited')
7.	Lumax Ituran Telematics Private Limited
8.	Lumax Jopp Allied Technologies Private Limited
9.	Lumax Management Services Private Limited
10.	Lumax Mannoh Allied Technologies Limited
11.	Lumax Resources Private Limited
12.	Lumax Yokowo Technologies Private Limited
13.	Greenfuel Energy Solutions Private Limited (subsidiary of Lumax Resources Private
	Limited)
14.	Lumax Autocomp Private Limited (incorporated on July 24, 2025)
15.	Lumax Auto Solutions Private Limited (incorporated on July 26, 2025)

Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement has not been prepared in all material respects in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement.

The interim financial results of seven subsidiaries reflect total assets of Rs. 46,060.69 lakhs and net assets of Rs. 16,641.47lakhs as at September 30, 2025 and total revenues of Rs. 8,692.39 lakhs and Rs. 15,615.60 lakhs, total net profit/ Ooss) after tax of Rs. 331.97 lakhs and Rs. (10.74) lakhs and total comprehensive income/ Ooss) of Rs. 336.76 lakhs and Rs. (3.27) lakhs, for the quarter ended September 30, 2025 and for the period from April 1, 2025 to September 30, 2025, respectively, and cash flows (net) of Rs. 1,478.65 lakhs for the period from April 1, 2025 to September 30, 2025, as considered in the consolidated unaudited financial results. These interim financial results have been reviewed by other auditors and their reports, vide which they have issued an unmodified conclusion, have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries is based on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 above.

Our conclusion on the Statement is not modified in respect of the above matter.

For Price Waterhouse Chartered Accountants LLP Firm Registration Number: 012754N/N500016

Anurag Khandelwal Partner Membership Number: 078571

UDIN: 25078571BMOCGA6728 Place: Gurugram Date: November 8, 2025

Di closure as required under SEBI Master Circular No. EBI/HO/CFD/PoD2/CIR/P/0155 dated o ember t l, 2024 along with the detail as required under Regulation 30 and other relevant provision of Securities and Exchange Board of India (Listing Obligation and 'Disclosure Requirement ) Regulations, 2015.

S.No.	Particulars	Disclosure
	Name	Mr. Dhanesh Kumar Jain (DIN: 00085848)	Mr. Anmol Jain (DIN: 00004993)
I.	Reason for change viz., appointment/ re-appointment, resignation, removal, death or otherwise	Re-appointment of Mr. Dhanesh Kumar Jain (DIN: 00085848) as Executive Chairman - Whole Time Director (Key Managerial Personnel) of the Company.	Re-appointment of Mr. Anmol Jain (DIN: 00004993) as Managing Director (Key of the Managerial Personnel) Company.
2.	of Date appointment/re appointment/eessation (as applicable) of & term appointment/re appointment;	Re-appointment as Executive Chairman - Whole Time Director w.e.f. May 28, 2026 for a further period of 3 years subject to the approval of the shareholders by way of special resolution.	Re-appointment as Managing Director w.e.f. May 28, 2026 for a further period of 5 (Five) years subject to the approval of the shareholders by way of special resolution.
3.	Brief Profile (in case of appointment)	Mr. Dhanesh Kumar Jain, aged 83 years, is an MBA from Delhi University & has successfully completed President Management Program from Harvard Business School.	Mr. Anmol Jain, aged 46 years, is Bachelors in Business Administration in Finance & Supply Chain Management (Double major) from Michigan State University, U.S.A.
		He Possesses over 60 years of experience m the automotive industry in management, operations, and administrative roles.	He started his career as a Management Trainee with GSHP, USA and subsequently joined the Lumax DK Jain Group in 2000.
		He has held various industry positions like Former President of ACMA, Past president suppliers' association - Toyota Kirloskar	He possesses over 25 years of experience in the automotive industry, he has led the group operations contributing signi·fi cantly to its growth.
		Motors, Past Chairman of Trade Fairs Committee ACMA, Past Co Chairman of Regional Committee on Membership ofNorthern Region CII, Past Chairman of CSR sub committee of the Northern Region ofCII.	He holds various key positions in the different associations like Chairman - Northern Region - ACMA, President - Bajaj Auto Vendor Association, Advisor - HCI Suppliers Club Society.
			He also held various key positions in the different associations like National Coordinator of ACMA - YBLF 2014-16 and also acted as Chairman CII Haryana State Council 2012-13 .
4.	Disclosure of relationship between Directors (in case of appointment of a director).	Mr. Dhanesh Kumar Jain is father of Mr. Deepak Jain and Mr. Anmol Jain, Directors of the Company.	Mr. Anmol Jain is Son of Mr. Dhanesh Kumar Jain and Brother of Mr. Deepak Jain, Directors of the Comoanv.

Plot No -878, Udyog Vihar

Pha se-V, Gurugram-122 016

Hnrynnn lnrli;i

T +91124 4760000 E shares'd>lumaxma il com

www.lumaxworld.in

Lumax Auto Technologies Limited - REGD. OFFICE: 2""Floor. Harbans Bhawan-I1. Commercial Complex, Nangal Raya, New Delh i-110046, T - +9111 498 5 7832, E - cao [i lumaxmail.com

Disclosure as required under SEBI Master Circular No. SEBUHO/CFD/PoD2/CIR/P/0155 dated November 1 l, 2024 along with the details as required under Regulation 30 and other relevant provision of ecurities and Exchange Board of India (Listing Obligations and Disclo ure Requirements) Regulations, 2015.

The cheme provides for Amalgamation of IAC International Automotive India Private Limited (''Transfer01· Companv ') with Lumax Auto Technologies Limited ("Transferee Companv")

a) Name of the entity(ies) forming part of the Amalgamation/Merger, details in brief such as, size, turnover etc.

Name of the Companies	Turnover (Rs. in Crores) As on 31 st March, 2025	Net Worth (Rs. in Crores) As on 3JS' March, 2025
IAC International Automotive India Private Limited (Transferor Company)	1,218.13	486.14
Lumax Auto Technologies Limited (LATL I Transferee Comoanv)	1,475.42	714.96

b) Whether the transaction would fall within related party transactions? If yes, whether the same is done at "arm's length".

Yes, it will fall under Related Party Transaction, as the Amalgamation is between Holding Company and Wholly Owned Subsidiary Company. !AC International Automotive India Private Limited ("Transferor Company") is the Wholly Owned Subsidiary Company of Lumax Auto Technologies Limited ("Transferee Company").

However, as per the MCA Circular No. 30/2014 dated 17.07.2014, it was already clarified that transactions arising out of the Compromises, Arrangements and Amalgamations will not attract the requirements of Section 188 of the Companies Act, 20 I 3.

c) Area of Business of the Entities:

Name of the Companies	Area of Business
IAC International Automotive India Private Limited (Transferor Company)	Design, development and manufacture of automotive interior systems for various automotive industry customers.
Lumax Auto Technologies Limited (LATL / Transferee Company)	Manufacturing and supply of automotive components Parts and including lighting solutions, moulded Frame Chassis and is also engaged in the trading of accessories for the automotive industry.

Lumax Auto Technologies Limited
Plot No. -878. Udyog Vihar
Phase-V. Gurugram-122016

T +91124 4760000 E shares a:lumaxmail.com

Haryana. India

www.lumaxworld.in

Lumax Auto Technologies Limited - REGD. OFFICE: 2 • Floor. Harbans Bhawan-II. Comme,cial Complex. Nangal Raya, New Delhi-110046. T - +9111 4985 7832. E • caoalumaxmail.com

d) Rationale for Amalgamation/ Merger:

i. To achieve greater integration and greater financial strength and flexibility, to maximize overall shareholder value.
1. To achieve cost savings from more focused operational efforts, rationalization, standardization and simplification of business processes, productivity improvements and rationalization of administrative expenses.
iii. The consolidation of activities of the Transferor Company and the Transferee Company by way of amalgamation will lead to operational synergies, greater productivity, and economical operations for the future growth of the Transferee Company.
iv. The amalgamation will provide for pooling of the managerial, technical and financial resources of the Transferor Company and the Transferee Company which will help in increasing the competitiveness of the Transferee Company.
v. The amalgamation will result in economies of scale, reduction in overheads including administrative, managerial and other expenditure, operational rationalization, organizational efficiency and optimal utilization of funds and resources.
v1. The amalgamation will result in a significant reduction in the multiplicity of legal and regulatory compliances required at present to be carried out by the Transferor Company and the Transferee Company.

e) In case of cash consideration - amount or otherwise share exchange ratio -

a. Upon the Scheme coming into effect, all equity shares of the Transferor Company held by the Transferee Company (either directly or through nominees) shall stand cancelled without any further application, act or deed. It is clarified that no new shares shall be issued or payment be made in cash whatsoever by the Transferee Company in lieu of shares of the Transferor Company as the Transferor Company is wholly owned subsidiary of the Transferee Company.
b. Upon coming into effect of this Scheme, the shares or the share certificates of the Transferor Company in relation to the shares held by the Transferee Company, as the case may be shall, without any further application, act, instrument or deed, be deemed to have been automatically cancelled and be of no effect without any necessity of them being surrendered.

f) Brief details of change in Shareholding Pattern (if any) of listed entity-

Pre - Arrangement Shareholding of the Lomax Auto Technologies Limited ("Transferee Company")

Particulars		Pre- Arrangement
	No. of shares	Percentage
Promoters	3.81 ,54.430	55.98
Public	3,00,03,275	44.02
Total	6,81,57,705	100.00

Post - Arrangement Shareholding of the Lomax Auto Technologies Limited ("Transferee Company")

Particulars		Post- Arrane:ement
	No. of shares	Percentai?e
Promoters	3,81,54.430	55.98
Public	3,00,03,275	44.02
Total	6,81,57,705	100.00

T +91124 4760000 E shares a lumaxmail.com

Phase-V. Gurugram-122016 Haryana. India

www.lumaxworld.in

Lumax Auto Technologies Limited• REGO. OFFICE: 2 " Floor, Harbans Bhawan-II. Commercial Complex. Nangal Raya, New Delhi-110046, T - +9111 4985 7832. E - cao a:lumaxmail.com

g) Pre and Post Merger hareholdiog of IAC lnternatfooal Automotive India Pri ate Limited ("Transferor Company")

Pre - Arrangement Shareholding of ("Transferor Company")

Particulars	Pre-Arrangement
	(No. of equity shares)	(Percentage)
Promoters	10,08,459	100.00
Non-Promoters
Total	10,08,459	100.00

Note: Out of Total holding, Ten Equity shares are held by Mr. Anmol Jain, One Equity Share each held by Mr. Deepak Jain, Mr. Sanjay Mehta, Mr. Vikas Marwah, Mr. Raajesh Kumar Gupta and Mr. Naval Khanna as the nominee shareholder(s) ofLumax Auto Technologies Limited.

Particulars	Pre-Arrangement
	(No. of preference shares)	(Percentage)
Promoters	,30,207	100.00
Non-Promoters
Total	1,30,207	100.00

Post - Arrangement Shareholding of IAC International Automotive India Private Limited ("Transferor Company")

Particulars	Pre-Arrangement
	(No. of equity shares)	(Percentage)
Promoters
Non-Promoters
Total

Particulars	Pre-Arrangement
	(No. of preference shares)	(Percentage)
Promoters
Non-Promoters
Total

Lumax Auto Technologies Limited Plot No. -878, Udyog Vihar Phase-V, Gurugram-122016

Haryana, India

T +91124 4760000 E shares '1-'lumaxmail com

www.lumaxworld.in

Disclosure as required under SEBl Master Circular No. S.EBI/HO/CFD/PoD2/CIR/P/0155 dated ith the details a required under Regulation 30 and other relevant provisions of the ecurities and Exchange Board of Jndia (Listing Obligations and Disclosure Requirements) Regulations, 2015.

	Agreements (viz. loan agreement(s) or any other agreement(s) which are binding and not in normal course of business, revision(s) or amendment(s) and termination(s) thereof
a	of name(s) parties with whom the agreement is entered;	Lumax Resources Private Limited (LRPL), a Wholly Owned Subsidiary of the Company
b	purpose of entering into the agreement;	To make investment in the form of Optionally Convertible Redeemable Debentures (OCRDs)
C	size of agreement	Up to Rs. 5 Crores (Rupees Five Crores only)
d	shareholding, if any, in the entity with whom the agreement is executed;	I 00% (LRPL is a Wholly Owned Subsidiary of the Company)
e	igni ft cant terms of the agreement (in brief) special rights like right to appoint directors, first right to share subscription in case of	In case of Optionally Convertible Redeemable Debentures (OCRDs)
	issuance of shares, right to restrict any change in capital structure etc.	I. Instrument: Convertible Optionally Redeemable Debentures (Unsecured) (OCRDs)
		2. Amount: upto Rs. 5 Crores (Rupees Five Crores only)
		3. Face Value: Rs. 10 per OCRD
		4. Coupon Rate: 0.0 I% per annum
		5. Conversion Terms:
		Right of conversion is with the issuer of a. the financial instrument to convert each OCRDs into one ( l) equity share any time within the tenure of OCRDs.
		Tenure of the OCRDs shall be IO years. b.
		At the expiry often ( 10) years, each OCRDs 6. shall be mandatorily converted into one (I) equity share. However, issuer may, at any time prior to expiry of ten ( I 0) years convert the OCRDs in the ratio of I: I (i.e. one (1) equity share for each OCRDs issued by Issuer or redeem the OCRDs at the fair market value or at par value, whichever is higher).
		Frequency of Interest payment: Annually 7.

lumax Auto Technologies limited Plot No. -878, Udyog Vihar Phase-V, Gurugram-122016 Haryana, India

New Dellii-110046, T - +9111 4985 7832, E - caoalumaxmail com

T +91124 4760000 E shares a lumaxmail com

www.lumaxworld.in

Luma>< Auto Technologies limited - REGO. OFFICE: 2 ··Floor, Harbans Bliawan-11. Commercial Complex. Nangal Raya,

f	whether, the said parties are related to promoter/promoter group/ group companies in any manner. If yes, nature of relationship	LRPL is a Wholly Owned Subsidiary of the Company.
g	whether the transaction would fall within related party transactions? If yes, whether the same is done at "arm's length"	Related Party Yes, the transaction a is transaction. The transaction will be on arm's length basis.
h	in case of issuance of shares to the parties, details of issue price, class of shares issued	Not Applicable
i	in case of loan agreements, details of lender/borrower, nature of the loan, total amount of loan granted/taken, total amount outstanding, date of execution of the loan agreement/sanction letter, details of the security provided to the lenders / by the borrowers for such or loan in case outstanding loans lent to a party or borrowed from a party become material on a cumulative basis;	Not Applicable
j	any other disclosures related to such agreements, viz., details of nominee on the board of directors of the listed entity, potential conflict of interest arising out of such agreements, etc.	Not Applicable
k	in case of termination or amendment of agreement, listed entity shall disclose additional details to the stock exchange(s):	As on date of disclosure there is no termination /amendment of the agreement.
i.	name of parties to the agreement
ii.	nature of the agreement
Ill.	date of execution of the agreement
iv.	details of amendment and impact thereof or reasons of termination and impact thereof

lumax Auto Technologies Limited Plot No -878, Udyog Vihar Phase-V, Gurugram-122016 Haryana, India

T +91124 4760000 E shares-o:,lumaxmail.com

www.lumaxworld.in

DK JAIN GROL'l'

Lumax Auto Technologies limited - REGO. OFFICE: 2 " Floor. Harbans Bhawan-II. Commercial Complex. Nangal Raya , New Delhi-110046. T - +9111 4985 7832. E - caoalumaxmail.com

Disclosure as required under SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024 along with the detail a required under Regulation 30 and other relevant provision of Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulations, 2015

	Particulars	Disclosure
a)	Name of the target entity, details in brief such as size, turnover etc.;	Proposed Name: Power Pulse Trading Solutions Limited (PTSL)
		Investment Amount: Proposed to invest Rs. 0.93 crores (approx.) Net Worth: 9,188.43 Lakhs PAT: 1,190.18 Lakhs Turnover: I, 198.88 Lakhs
b)	Whether the acquisition would fall within related party transaction(s) and whether the promoter/ promoter group/ group companies have any interest in the entity being acquired?	No
	If yes, nature of interest and details thereof and whether the same is done at "arm's length";	NA
c)	Industry to which the entity being acquired belongs;	Independent Power Producer (!PP) - Renewable Energy and Power Producer
	d) Objects and impact of acquisition (including but of reasons not limited to, disclosure for acquisition of target entity, if its business is outside the main line of business of the listed entity);	The current investment will have no major impact on the Listed Entity and is being done merely for enabling the Company to be qualified as captive user as per Electricity Act, 2003 and Electricity Rules, 2005 for the solar energy to be generated by the power plant of the Target entity.
e)	Brief details of any governmental or regulatory approvals required for the acquisition;	NA
f)	Indicative time period for completion of the acquisition;	3 Months (approx.)
	g) Consideration - whether cash consideration or share swap or any other form and details of the same;	Cash

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Lumax Auto Technologies Limited Plot No. -878. Udyog Vihar Phase-V. Gurugram-122016 Haryana. India

T +91124 4760000 E shares ctlumaxmail com

www.lumaxworld.in

Lur11ax Auto r .. c.:111,oloylt!S Li111it .. u - REGO. OFFICE. 2 "' Fluu1, HdlUdllS Bl1dWdll·II. Cu111 111e,1Lidl Cu111 µl e,A, r~d l1 yc1I Raya. New De lhi-110046. T - +91114985 7832. E • caoalumaxma il.com

h) Cost of acquisition and/or the price at which the shares are acquired;	Upto Rs. 0.93 crores
Percentage of shareholding / control acquired i) and / or number of shares acquired;	Upto 26%.
j) Brief background about the entity acquired in tenns of products/line of business acquired, date of incorporation, history of last 3 years turnover, country in which the acquired entity has presence and any other significant information (in brief);	Power Pulse Trading Solutions Limited (PTSL) a trading arm of Adani Energy Solutions Limited ("AESL"), Address Adani Corporate House, Shantigram, Near Vaishno Devi Circle, S. G. Highway, Ahmedabad, 382421, India is establishing a renewable energy generating station for Captive Users in the state of Uttarakhand. Date of Incorporation: February 13, 2024 Turnover: Rs. 11.99 crores (from February 13, 2024 to March 3 I, 2025) Country which the acquired entity has in presence: India

h) Cost of acquisition and/or the price at which the
shares are acquired;

Upto Rs. 0.93 crores

Percentage of shareholding / control acquired
i)
and / or number of shares acquired;

Upto 26%.

j)
Brief background about the entity acquired in
tenns of products/line of business acquired,
date of incorporation, history of last 3 years
turnover, country in which the acquired entity
has
presence
and
any
other
significant
information (in brief);

Power Pulse Trading Solutions Limited (PTSL) a
trading arm of Adani Energy Solutions Limited
("AESL"),
Address
Adani
Corporate
House,
Shantigram, Near Vaishno Devi
Circle, S.
G.
Highway, Ahmedabad, 382421, India is establishing
a renewable energy generating station for Captive
Users in the state of Uttarakhand.
Date of Incorporation: February 13, 2024
Turnover: Rs. 11.99 crores (from February 13, 2024
to March 3 I, 2025)
Country
which
the
acquired
entity
has
in
presence: India

Lumax Auto Technologies Limited Plot No. -878, Udyog Vihar Phase-V, Gurugram-122016 Haryana, India

T +91124 4760000 E shares i:Dlumaxmail.com

www.lumaxworld.in

Lumax Auto Technologies Limited - REGD. OFFICE: 2 "'Floor, Harbans Bhawan-11. Commerc ial Complex, Nangal Raya , New Delhi-110046, T - +9111 4985 7832, E - caoa,lumaxmail.com

Annexure- E

Disclosure as required under SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024 along with the details as required under Regulation 30 and other relevant provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Particulars	Disclosure
a) Name of Party for which such guarantees or indemnity or surety was given;	Lumax Yokowo Technologies Private Limited (L YTL)
b) Whether the promoter/ promoter group/ group companies have any interest in this transaction?	The Company holds 50% of the equity share capital of LYTL. The transaction will be on arm 's length basis.
If yes, nature of interest and details thereof and whether the same is done at "arm's length".
c) Brief details of such guarantee or indemnity or becoming a surety viz. brief of agreement entered details (if any) including significant terms and conditions, including amount of guarantee;	The Company will provide a Corporate Guarantee/ Letter of Comfort/Post Dated Cheques (PDCs) in favour of Banks/Financial Institutions/Non-Banking the Financial Companies (NBFCs) with respect to loan to be availed by L YTL up to a maximum amount of Rs. 5 Crores.
d) Impact of such guarantees or indemnity or surety on listed entity.	There is no foreseeable impact of issuing the Corporate of Comfort/Post Dated Cheques Guarantee/Letter (PDCs) on the Company as the loan, being availed by working capital LYTL, required to meet its is requirements.

Lumax Auto Technologies Limited Plot No. -878, Udyog Vihar Pha se-V, Gurugram-122016

Haryana, India

T +91124 47600 00 E shares'djlumaxmail.com

www.lumaxworld.in

Lumax Auto Technologies Limited • REGO. OFFICE: 2'" Floor. Harbans Bhawan-11 . Commercial Complex. Nangal Ra ya , New Delhi-11 0046. T · +9111 4985 783 2. E • cao,i,lumaxmail com

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AI assistant

Lumax Auto Technologies Ltd. Interim / Quarterly Report 2025

62451_rns_2025-11-08_b5ca9fab-de66-4121-acce-e815abd0de2b.pdf

LATL:CS:BM:2025-26 Date: November 08, 2025

Sub: 1) Outcome of the Board Meeting held on Saturdav, ·ovember 08, 2025.

Notes:

Price Waterhouse Chartered Accountants LLP

Lumax Auto Technologies Limited o_ LUMnx Regd. Office: 2nd Floor, Harbans Bhawan-11, Commercial Complex, Nangal Raya, New Delhi-110046 C. If'" ^~Website: www.lumaxworld.in/lumaxautotech Tel: +9111 49857832 Email: [email protected], CIN: L31909Dl1981PLC349793 =~ .. ;=.

Notes:

Price Waterhouse Chartered Accountants LLP

Review Report

Di closure as required under SEBI Master Circular No. EBI/HO/CFD/PoD2/CIR/P/0155 dated o ember t l, 2024 along with the detail as required under Regulation 30 and other relevant provision of Securities and Exchange Board of India (Listing Obligation and 'Disclosure Requirement ) Regulations, 2015.

The cheme provides for Amalgamation of IAC International Automotive India Private Limited (''Transfer01· Companv ') with Lumax Auto Technologies Limited ("Transferee Companv")

b) Whether the transaction would fall within related party transactions? If yes, whether the same is done at "arm's length".

c) Area of Business of the Entities:

d) Rationale for Amalgamation/ Merger:

e) In case of cash consideration - amount or otherwise share exchange ratio -

f) Brief details of change in Shareholding Pattern (if any) of listed entity-

g) Pre and Post Merger hareholdiog of IAC lnternatfooal Automotive India Pri ate Limited ("Transferor Company")

Pre - Arrangement Shareholding of ("Transferor Company")

Post - Arrangement Shareholding of IAC International Automotive India Private Limited ("Transferor Company")

Annexure- E

AI assistant

Lumax Auto Technologies Ltd. — Interim / Quarterly Report 2025

62451_rns_2025-11-08_b5ca9fab-de66-4121-acce-e815abd0de2b.pdf

LATL:CS:BM:2025-26 Date: November 08, 2025

Sub: 1) Outcome of the Board Meeting held on Saturdav, ·ovember 08, 2025.

Notes:

Price Waterhouse Chartered Accountants LLP

Lumax Auto Technologies Limited o_ LUMnx Regd. Office: 2nd Floor, Harbans Bhawan-11, Commercial Complex, Nangal Raya, New Delhi-110046 C. If'" ~Website: www.lumaxworld.in/lumaxautotech Tel: +9111 49857832 Email: [email protected], CIN: L31909Dl1981PLC349793 =~ .. ;=.

Notes:

Price Waterhouse Chartered Accountants LLP

Review Report

Di closure as required under SEBI Master Circular No. EBI/HO/CFD/PoD2/CIR/P/0155 dated o ember t l, 2024 along with the detail as required under Regulation 30 and other relevant provision of Securities and Exchange Board of India (Listing Obligation and 'Disclosure Requirement ) Regulations, 2015.

The cheme provides for Amalgamation of IAC International Automotive India Private Limited (''Transfer01· Companv ') with Lumax Auto Technologies Limited ("Transferee Companv")

b) Whether the transaction would fall within related party transactions? If yes, whether the same is done at "arm's length".

c) Area of Business of the Entities:

d) Rationale for Amalgamation/ Merger:

e) In case of cash consideration - amount or otherwise share exchange ratio -

f) Brief details of change in Shareholding Pattern (if any) of listed entity-

g) Pre and Post Merger hareholdiog of IAC lnternatfooal Automotive India Pri ate Limited ("Transferor Company")

Pre - Arrangement Shareholding of ("Transferor Company")

Post - Arrangement Shareholding of IAC International Automotive India Private Limited ("Transferor Company")

Annexure- E

More from Lumax Auto Technologies Ltd.

Lumax Auto Technologies Ltd. Interim / Quarterly Report 2025

Lumax Auto Technologies Limited o_ LUMnx Regd. Office: 2nd Floor, Harbans Bhawan-11, Commercial Complex, Nangal Raya, New Delhi-110046 C. If'" ^~Website: www.lumaxworld.in/lumaxautotech Tel: +9111 49857832 Email: [email protected], CIN: L31909Dl1981PLC349793 =~ .. ;=.