5448942026-07-012026-09-305448942026-09-305448942026-03-315448942026-04-012026-09-305448942026-07-012026-09-30in-capmkt:OtherExpenses1Member5448942026-07-012026-09-30in-capmkt:OtherExpenses2Member5448942026-04-012026-09-30in-capmkt:OtherExpenses1Member5448942026-04-012026-09-30in-capmkt:OtherExpenses2Member5448942026-09-30OtherNoncurrentFinancialAssetsDomain15448942026-09-30OtherNoncurrentAssetsDomain15448942026-09-30OtherNoncurrentAssetsDomain25448942026-09-30OtherCurrentFinancialAssetsDomain15448942026-09-30OtherCurrentAssetsDomain15448942026-09-30OtherNoncurrentFinancialLiabilitiesDomain15448942026-09-30OtherNoncurrentFinancialLiabilitiesDomain25448942026-09-30OtherCurrentFinancialLiabilitiesDomain15448942026-09-30OtherCurrentFinancialLiabilitiesDomain25448942026-09-30OtherCurrentFinancialLiabilitiesDomain35448942026-09-30OtherCurrentLiabilitiesDomain15448942026-07-012026-09-30in-capmkt:ReportableSegments1Member5448942026-07-012026-09-30in-capmkt:ReportableSegments2Member5448942026-04-012026-09-30in-capmkt:ReportableSegments1Member5448942026-04-012026-09-30in-capmkt:ReportableSegments2Member5448942026-07-012026-09-30in-capmkt:ReportableSegments1Member5448942026-07-012026-09-30in-capmkt:ReportableSegments2Member5448942026-04-012026-09-30in-capmkt:ReportableSegments1Member5448942026-04-012026-09-30in-capmkt:ReportableSegments2Member5448942026-07-012026-09-30in-capmkt:ReportableSegments1Member5448942026-09-30in-capmkt:ReportableSegments1Member5448942026-07-012026-09-30in-capmkt:ReportableSegments2Member5448942026-09-30in-capmkt:ReportableSegments2Member5448942026-07-012026-09-30in-capmkt:ReportableSegments1Member5448942026-09-30in-capmkt:ReportableSegments1Member5448942026-07-012026-09-30in-capmkt:ReportableSegments2Member5448942026-09-30in-capmkt:ReportableSegments2Memberiso4217:INRiso4217:INRxbrli:shares544894LUMINONOTLISTEDINE185Q01025Lumino Industries LimitedMain BoardEquity2026-04-012027-03-312026-11-042026-10-30INRLakhsQuarterlySecond quarterMulti segment2026-11-0417:00:002026-11-0418:30:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated6614230000781720006692402000348759400005606200021038500017507500048986000201553200059936340006987680000698768000187426000-207580001666680000532100000000-1545000530555000-203000052852500053055500005285250000152276800052.032.03002.032.031. The Statement of Consolidated Unaudited Financial Results ("the statement") of M/s Lumino Industries Limited and its Subsidiaries (collectively "the Group") and its interest in joint ventures have been prepared in accordance with the recognition and measurements principles laid down in Indian Accounting Standard (''Ind AS'') 34 - ''Interim Financial Reporting'' prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and on compliance with presentation and disclosure requirements of Regultaion 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. <br /> 2. In terms of Regulation 33 of Listing Regulations, this statement of Unaudited Consolidated Financial Results for the quarter and helf year ended 30th September 2026 has been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 04th November 2026 and has been subjected to Limited Review by the Joint Statutory Auditors of the Company. <br /> 3. The figures for the quarter and half year ended 30th September 2025 have not been subjected to either audit or reviews by the Joint Statutory Auditors. However, the management has exercised necessary care and due diligence to ensure that the Unaudited Consolidated Financial Results for that period are fairly stated. <br /> 4. During the quarter ended 30th September 2026, the Parent Company completed its Initial Public Offering (IPO) of 85,365,851 equity shares of face value of Rs. 5 each at an issue price of Rs. 82 per equity share (including a share premium of Rs. 77 per equity share). The issue comprised of fresh issue of 60,975,609 equity shares aggregating to Rs. 50,000.00 Lakhs and an offer for sale of 24,390,242 equity shares by the promoters selling shareholders aggregating to Rs. 20,000.00 Lakhs. Pursuant to the IPO, the equity shares of the Parent Company got listed on the National Stock Exchange (NSE) of India and BSE Limited on 3rd September 2026. <br /> 5. The company has received an amount of Rs. 50,000.00 lakhs as gross proceeds from fresh issue of Equity shares through the Initial Public Offering (IPO). After deducting the proportionate issue expenses of Rs. 3,740.80 lakh, the issue proceeds have been utilized as per approval of the Board of Directors in their meeting held on 20th August, 2026. There is no deviation of the objects of offer. The details of utilisartion of funds are given below. <br /> Objects of the offer Amount as per prospectus Utilization of the Net IPO Proceeds upto September 30th , 2026 Unutilised Net IPO Proceeds upto September 30th , 2026 <br /> Repayment of Loan 33,700.00 26,408.00 7,292.00 <br /> General Corporate Purpose 11,057.90 6,040.80 5,017.10 <br /> Capital Expenditure 1,501.30 - 1,501.30 <br /> Issue Expenses 3,740.80 1,740.10 2,000.70 <br /> Total 50,000.00 34,188.90 15,811.10 <br /> <br /> 6. The Consolidated Unaudited Financial results included the financial information of 2 (Two) Limited Liability Partnership, 2 (Two) Subsidiaries, 2 (Two) Step down Subsidiaries and 3 (Three) Joint ventures. Further, as per the terms and conditions of the Joint venture agreement SIPS-LUMINO-ZETWERK (JV EPC - 4), the Parent Company will not claim any profit and shall not be liable to make good of any loss, suffered by the Joint Venture, hence the same has not been consolidated in the Consolidated Unaudited Financial Results. <br /> 7. The figures for the corresponding previous periods have been regrouped and reclassified wherever necessary, to make them comparable. <br /> 8. The above unaudited financial results are also available on the Company's website www.luminoindustries.com and on the stock exchange websites (www bseindia.com and www.nseindia.com). <br /> 2026-04-012026-09-30UnauditedConsolidated118285260001319030001196042900067031160000-41978600041907500034744200093638000357266800010716153000124427600001244276000363911000-553110003086000000935676000000-3401000932275000-359100092868400093227500009286840000152276800053.683.68003.683.68Erection ans Sub-Contracting Expenses1597237000Other Expenses418295000Erection ans Sub-Contracting Expenses2747980000Other Expenses8246880006465650001170518000001850000000916500000056424700065589700042576100067368100035742720003563164000705662000797775800018500300001609035000040193720001616185700034356000122622300020985600000002455987200015227680001145544400012978212000012978212000662100000020481000021143100021098000002325290001277716000724474000134067500020651490005413549000875641400024664420007970000118305000113491310001158166000024559872000Others Financial Assets564247000Right of use Assets168378000Other non-current assets505303000Other current financial assets4019372000Other current assets1226223000Lease Liabilities174116000Other Financial Liabilities30694000Lease Liabilities24525000Trade Acceptance5209799000Other current financial liabilities179225000Other current liabilities2466442000Manufacturing4601716000EPC2012514000Manufacturing8312001000EPC351652500066142300001182852600000661423000011828526000Manufacturing585284000EPC309978000Manufacturing1072600000EPC567316000895262000163991600017507500034744200022964000515990006972230001240875000Manufacturing15320720000EPC766695400022987674000157219800024559872000Manufacturing6126214000EPC50925180001121873200036292800011581660000347442000759590009630760000-182767000-106935000-1012349000-7448620000-4059960000677988000093638000006661000007742000000-269460003401000-21050000-26150000-31547000092880600000-927540002754560003400000563996000000000002896000902089000200000005578460000000000000000000877640000-369354000-171862900000500000000000000025572720002096800003353920000020863680009317350000931735000918295000185003000015390002772000491000819000-2030000-3591000