Lumax Auto Technologies Limited has scheduled an earnings call to discuss the operational and financial performance of the company for the quarter and year ended March 31, 2026. The conference is set to take place on Monday, June 1, 2026, at 3:00 PM IST. This initiative is pursuant to Regulation 30 read with Para A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The earnings call is open to all investors and the general public. It will provide a platform for the company's leadership to review the financial results and operational highlights for the period. The information regarding the conference will also be made available on the company's official website.

Key Participants

The conference will feature key members of the management team, including:

• Mr. Anmol Jain – Managing Director
• Mr. Deepak Jain – Director
• Mr. Sanjay Mehta – Director & Group Chief Financial Officer
• Mr. Vikas Marwah – Chief Executive Officer
• Mr. Sunil Koparkar – Head, IAC Division
• Mr. Ankit Thakral – Chief Financial Officer
• Mr. Naval Khanna – Corporate Head, Taxation
• Ms. Surabhi Chandna - Group Head of Investor Relations & Value Creation

Conference Access Details

Participants can join the earnings call using the following access numbers or by pre-registering online.

The Hon'ble National Company Law Tribunal (NCLT), Court V, New Delhi Division Bench, pronounced its order on May 08, 2026, sanctioning the Scheme of Amalgamation between IAC International Automotive India Private Limited (formerly known as Lumax Integrated Ventures Private Limited) as the Transferor Company, and Lumax Auto Technologies Limited as the Transferee Company. Subsequently, both the Transferor Company and the Transferee Company filed the certified copy of the NCLT order with the Registrar of Companies, Ministry of Corporate Affairs through Form No. INC-28 on May 18, 2026, making the Scheme effective from that date. The intimation was filed by Pankaj Mahendru, Company Secretary & Compliance Officer (ICSI Membership No. A28161), and the development was disclosed to stock exchanges under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Key Details of the Amalgamation Scheme

The Scheme was filed as a Joint Petition under Sections 230–232 of the Companies Act, 2013, read with the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016. The following table summarises the key parameters of the approved Scheme:

With the Scheme now effective, the Transferor Company shall stand dissolved without being wound up, and all its assets, liabilities, contracts, legal proceedings, and employees stand transferred to and vested in Lumax Auto Technologies Limited with effect from the Appointed Date of October 01, 2025.

Rationale for the Amalgamation

The Petitioner Companies outlined the following key rationale for the proposed Scheme of Amalgamation:

• Achieve greater integration, financial strength, and flexibility to maximise overall shareholder value
• Realise cost savings through operational rationalisation, standardisation, and simplification of business processes
• Generate operational synergies, greater productivity, and economical operations through consolidation of activities
• Pool managerial, technical, and financial resources to enhance the competitiveness of the Transferee Company
• Achieve economies of scale and reduction in overheads, including administrative, managerial, and other expenditure
• Reduce the multiplicity of legal and regulatory compliances currently required to be carried out by both companies

The NCLT noted that the amalgamation is in the interest of shareholders, creditors, and all other stakeholders, and is not prejudicial to the interests of any concerned party.

Regulatory Observations and Responses

Prior to sanctioning the Scheme, the NCLT directed notices to key regulatory bodies. The Regional Director (Northern Region), Official Liquidator, Income Tax Department, and SEBI filed their respective responses. The following table summarises the key regulatory observations and the Petitioner Companies' replies:

Disputed Tax Dues — Transferor Company

As part of the Regional Director's observations, the following disputed dues of the Transferor Company (IAC International Automotive India Private Limited) were disclosed for FY 2024-25:

Disputed Statutory Dues — Transferee Company

The following disputed statutory dues of the Transferee Company (Lumax Auto Technologies Limited) were disclosed for FY 2024-25:

Key Directions Issued by the NCLT

In sanctioning the Scheme, the NCLT issued the following key directions:

• The Appointed Date of October 01, 2025 as proposed by the Petitioner Companies is approved
• Upon the Scheme becoming effective, the Transferor Company shall stand dissolved without undergoing the process of winding up
• All assets, liabilities, contracts, legal proceedings, and employees of the Transferor Company shall stand transferred to and vested in the Transferee Company with effect from the Appointed Date
• All employees of the Transferor Company shall be deemed to have become employees of the Transferee Company without interruption of service and on terms and conditions no less favourable than those existing as on the Effective Date
• All liabilities of the Transferor Company outstanding as on the Effective Date shall stand transferred to and be deemed to be the obligations of the Transferee Company
• The Petitioner Companies shall, within thirty days of receipt of the order, cause a certified copy to be delivered to the Registrar of Companies for registration
• The Transferee Company shall, until full implementation of the Scheme, file a statement every year in Form CAA 8 with the Registrar of Companies within 210 days from the end of each financial year

The NCLT further clarified that the sanction order shall not be construed as granting any exemption from payment of stamp duty, taxes, or other charges, and that any violation of any enactment, statutory rule, or regulation shall remain subject to action in accordance with law. The order is available on the website of the Hon'ble NCLT at www.nclt.gov.in .