Lumax Industries LimitedQ1 FY27 Results & Financial Update
Lumax Industries Limited: Q1 FY27 consolidated results and company financials – revenue ₹1,223.23 Cr, PAT ₹51.08 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.
Find an answer
Ask this result
Chart · Market context
Lumax Industries price & chart
Quarter overview
Quarterly earnings analysis
Lumax Industries Limited reported consolidated revenue from operations of INR 1,223.23 crore for the first quarter of fiscal year 2027, accompanied by total consolidated income of INR 1,226.53 crore.
Consolidated profit before share of associate, exceptional items and tax stood at INR 52.71 crore for the quarter ended June 30, 2026, while the group's share of net profit from its associate entity contributed an additional INR 11.25 crore.
Total consolidated profit before tax reached INR 52.71 crore, reflecting the combined operating performance of the parent company, its Czech subsidiary, and equity-accounted associate contributions.
Consolidated tax expenses for the quarter totaled INR 12.89 crore, comprising INR 12.06 crore in current tax and INR 0.83 crore in net deferred tax charges.
Total consolidated profit for the period settled at INR 51.08 crore, translating to a basic and diluted earnings per share of INR 54.64 for the quarter (not annualized).
Total comprehensive income for the consolidated entity stood at INR 51.18 crore after accounting for remeasurements of defined benefit plans, share of associate other comprehensive income, and foreign currency translation differences.
Statutory auditors S.R. Batliboi & Co. LLP issued an unmodified review report on both the standalone and consolidated financial results for the quarter.
01 · Business model
What does Lumax Industries do?
Lumax Industries Limited is a prominent Indian manufacturer and supplier of automotive lighting systems and components, serving major original equipment manufacturers (OEMs) across the automotive industry.
The company's core product portfolio includes advanced headlamps, tail lamps, interior lighting, and related electronic lighting components designed for passenger vehicles, two-wheelers, and commercial vehicles.
Operating through its manufacturing footprint in India, the group also extends its reach internationally via subsidiary operations such as Lumax Industries Czech S.R.O. and collaborative ventures including associate entity SL Lumax Limited.
The business model relies on close technical integration with vehicle manufacturers from the initial design phase through full-scale production, matching product cycles with the introduction of new automobile models.
02 · Historical context
What shaped the business before this quarter
During the previous financial year ending March 31, 2026, the company accounted for an incremental financial impact of INR 17.85 crore under exceptional items following the central government's notification of four new labour codes.
03 · Financial snapshot
Current-quarter financial snapshot
| Metric | Q1 FY27 |
|---|---|
| Revenue from operations | ₹1,223.23 Cr |
| Total income | ₹1,226.53 Cr |
| Profit before tax | ₹52.71 Cr |
| Profit after tax | ₹51.08 Cr |
| EPS | ₹54.64 |
Financial interpretation
What the reported numbers mean
Profit after tax represented 4.2% of reported quarterly operating revenue. This is a calculated net-profit-to-sales ratio, not a company-reported operating margin. It measures the outcome after expenses and tax; it does not, by itself, establish how margins changed versus another period.
Profit before tax was equivalent to 4.3% of quarterly operating revenue. The distinction between pre-tax and post-tax profit matters when interpreting earnings; neither ratio identifies an underlying cost driver without a properly matched comparative period.
Total income exceeded operating revenue by ₹3.30 crore. This is the disclosed difference between the two lines, not incremental sales. The distinction matters when assessing how much of the quarter’s reported income came from the operating top line.
Ratios above are calculated from the reported quarterly figures. They are analytical descriptions, not company-reported margin guidance or an investment recommendation.
04 · Why it moved
Why the quarter looked the way it did
What drove revenue
Revenue from operations reached INR 1,223.23 crore for Q1 FY27, driven by customer offtake across the OEM vehicle manufacturing segments served by the group.
Other income contributed INR 3.30 crore to the consolidated total income of INR 1,226.53 crore during the quarter.
What drove margins
Cost of raw materials and components consumed stood at INR 799.95 crore, while consumption of moulds, tools, and dies accounted for INR 47.95 crore.
Changes in inventories of finished goods, work-in-progress, and traded goods resulted in a negative adjustment (increase) of INR 22.60 crore. Employee benefit expenses for the quarter were INR 148.04 crore.
Depreciation and amortisation expenses were recorded at INR 42.13 crore, finance costs stood at INR 18.19 crore, and other expenses aggregated to INR 140.16 crore.
05 · Segments, products & geography
Which parts of the business are doing the work
Segments and products
The company and its group entities operate entirely within a single primary operating segment focused on the manufacturing and trading of automotive components, making segment-level Ind AS 108 disclosures inapplicable.
Geography and market mix
The consolidated financial results include the operational results of subsidiary Lumax Industries Czech S.R.O. (contributing total revenues of INR 7.79 crore and net profit after tax of INR 0.40 crore) and associate entity SL Lumax Limited.
06 · Reported developments
What changed operationally
Statutory auditors S.R. Batliboi & Co. LLP issued an unmodified limited review report on both standalone and consolidated financial statements for the quarter ended June 30, 2026.
07 · Beyond the numbers
What changed beyond the numbers
Board Approval
The unaudited standalone and consolidated financial results for Q1 FY27 were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on August 8, 2026.
08 · Key Q&A
The quarter, answered directly
What does Lumax Industries do?
Lumax Industries Limited is a prominent Indian manufacturer and supplier of automotive lighting systems and components, serving major original equipment manufacturers (OEMs) across the automotive industry.
What is the clearest takeaway from Q1 FY27?
Lumax Industries Limited reported consolidated revenue from operations of INR 1,223.23 crore for the first quarter of fiscal year 2027, accompanied by total consolidated income of INR 1,226.53 crore.
What drove revenue or demand?
Revenue from operations reached INR 1,223.23 crore for Q1 FY27, driven by customer offtake across the OEM vehicle manufacturing segments served by the group.
What mattered most for margins or profitability?
Cost of raw materials and components consumed stood at INR 799.95 crore, while consumption of moulds, tools, and dies accounted for INR 47.95 crore.
What changed operationally beyond the headline numbers?
The unaudited standalone and consolidated financial results for Q1 FY27 were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on August 8, 2026.
What should the next disclosure help confirm?
Monitor upcoming quarterly financial filings and half-yearly reporting periods for ongoing revenue progression and margin developments.
09 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
Build your own next-quarter scenario
Reported values are prefilled where a comparable basis is available. Otherwise, the field starts at 0. You can overwrite every field.
Example: enter 10 for 10% revenue growth. Enter -100 for a 1 percentage-point margin decline.
The calculator holds the selected margin basis constant except for the basis-point adjustment you enter. It does not estimate tax, finance cost, dilution, working capital, valuation or share price.
10 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
Subsequent Financial Disclosures: Monitor upcoming quarterly financial filings and half-yearly reporting periods for ongoing revenue progression and margin developments.
Learn the metrics
Need the concepts first?
Use Nivata’s plain-English guides to understand the accounting terms used in this brief before interpreting them.
