Interim report
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£L,,„ August 06, 2026 National Stock Exchange of India Limited Exchange Plaza, 5th Floor, plot NO. cn, G Block, Bandra - Kurla Complex Bandra (E), Mumbai - 400 051 Symbol: ELIN ISIN: INE050401020 YOUR PARTNER BEYOND PRODUCTS BSE Linrited Corporate Relationship Department, 2nd Floor, New Trading Wing, Rotunda Building, P.I. Towers, Dalal Street, Mumbai - 400 001 Scrip Code: 543725 Dear Sir/ Ma'am, S!±±: Outcome of the Board Meeting held on August 06, 2026. 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 are pleased to inform you that the Board of Directors have, at their Meeting held today i.e.,Thursday,August06,2026,inter-alia,cousideredandapprovedthefollowingmatters: 1. The Un-audited Standalone & Consolidated Financial Results for the quarter ended on June 30, 2026 as recommended by the Audit Committee. Please find enclosed herewith the following: (A) A copy of the Un-audited Standalone & Consolidated Financial Results for the quarter ended on June 30, 2026 along with Limited Review Report received from M/s. S. R. Batliboi & Co. LLP, Chartered Accountant, StatutoryAuditorsareenclosedherewithasanAnnexure1asperRegulation 33 of the Listing Regulations. (8)StatementunderRegulation32oftheListingRegulatious-NotApplicable. (C). Format for disclosing outstanding default on loans and debt securities - Not Applicable. (D). Format for disclosure of related party transactions (applicable only for half yearly filings i.e., 2nd and 4th quarter) - Not Applicable for this quarter. (E). Statement on impact of audit qualifications (for audit report with opinion) submitted along with annual audited financial results (Stand€ Consolidated separately) (applicable only for Armual Filing i.e., 4th quar Applicable for this quarter. ELIN ELECTRONICS LIMITED New D®lt'l Registered a Corporate Omce 4771 Bharat Ram Road, 23 Daryaganj, New Delhi-110002 `011J300OucO Chqlabad C-142,143,144,144/1,144/2 Bulandshahar Road Industrial Area, Site No. 1 Ghaziabad (U.P.) -201009 `0120-2701519 Goa L-84, Vema Industrial Estate Vema, Salcete Goa403722 Baddl VIIlage-Belikhol, Tehil-Nalagarh, Distrl'ct:Solan, Himachal Pradesh.174101 ` 08326690939 Q 9816036987 BI'Iwldl C-2, C-I & C5-C6 Elcina Manufacturing Cluster 'SPL.1, Salar|)ur I ndu§lhal Area Bhivadl. Disthct: Alwar Rajasthan-301019
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£1,,„ YOUR PARTNER BEYOND PRODUCTS 2. Pursuant to Regulation 30 read with Schedule Ill of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform you that the Board of Directors at its meeting held today, i.e., August 06, 2026, has decided to dissolve the Risk Management Committee w.e.f. August 06, 2026, in view of the provisions of Regulation 21 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and considering thattheCompanyisnotrequiredtoconstituteaRiskManagementCommittee under the applicable regulatory framework. The functions relating to risk management, as considered appropriate, sham continue to be overseen by the Board of Directors and/or such other Committee(s) of the Board as may be decided by the Board from time to time. The meeting of the Board of Directors commenced at 01:20 P.M. and concluded at 02:35 P.M. We request you to take the above information on record. TharLking You Yours faithfuuy, For Elin Electronics Limited Lata Rani Pawa Company Secretary & Compliance Officer M. No.: A30540 cs@elinindia.com Encl: As above ELIN ELECTRONICS LIMITED New D,Ihl Registered a Corporate Office 4771 Bharat Ram Road. 23 Daryaganj, New Delhi-110002 `011430004cO Ghulabad C-142,143,144,144/1,144/2 Bulandshaha r Read Industrial Area, Site No. 1 Ghaziabad (U.P.) -201009 `0120-2701519 Goa L-84, Vema lndustnal Estate Vema, Salcete Goa403722 CIN : L29304D|1982PLC4Z8372 Baddl VI'llage-Belikhol, Tehil-Nalagarh, District:Solan, Himachalpradesh-174101 & 08326690939 & 9816036987 ;-c:;#i:nucf:c?u6r,ng ClusterlspL-1,Salarpur lndustnal Area Bhivadi. District: Alwar Rajasthan-301019
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S.R. BAILIBol & CO. LLPChartered Accountants Hyiyiex.tLhc - a 67, Institutional Area Sector 44, Gurugram -122 003 Haryana. India Tel: +91124 6816000 Independent Auditor's Review Report on the Quarterly Unaudited Standalone Financial Results of the Com|)any Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 20ls, as amended Review Report to The Board of Directors Elin Electronics Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Elin Elei`tronics Limited (the "Company") for the quarter ended `Tune 30, 2026 (the ..Statement") attached herewith, being submitted by the Company pursuant t() the rcquiremcnts of Regulation 33 ol` tile SEBI (I,isting ()bligations and Disclosui.e Requiremciits) Regulations, 2015, as amended (the "Ijisting Regulations"). 2. The coinpany's management is responsible for the preparation of the statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunc!cr and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Company's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the State`ment in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Finai`ci`dl Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This standard requires that wc plan and perform the review to obtain moderate assurance as to whether the Statement is J`rec or material misstatement. A review of interim 1-inancial iiiformation consists of making inquiries, primarily of person responsible for flnancial and accounting matters, and applying analytical and other review pi.occdures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us t(j obtain assurance that we would become aware ol` all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to bclievc that the accompanying Statement, prepared in accordance with the I.ecognition and measurement principles laid down in the aforesaid Indian Accounting Standards (`Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For S.R. BATLIBOI & Co. LLP Chartered Accountants ICAI Firm registration number: 301003En5300005 UDIN:26So68l`6LVOKZ Place: New Delhi Date: August 06, 2026
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I:I.I`' ELECTRo^`.Ics LIMITEI) Ri`gd Onicc : 4771, Bharat Ram Road, 23, Daryaganj, New Dellii -Ilo 002, India Tel () I i-Jt3()()0400` E-mall. rkc@elinindia.com \`'ebsite: www.elinindia.com / Col.porate Identity Number (CIN): L29304DL1982PLC428372 sT.,\TI.:.`Ir:`T ol`` `;`.A[,'DITED sT^NDALONE FINANcl^I. REsul,TS FOR THE Qu^RTi:R I]NDlm JUNE 3o, 2o26 (Rs. In MIllions unless o(herwise stated) I Sl. \'o. Particulars Quarter li:nded ear Ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Un-Audited Audited Un-Audited Audited IillI I\-COME 2;en3.57 2,377.61 2,340.13 9,879.48Revenue from operations ()thcr operating income 78.58 73.86 66.45 281.12 ()ther income 22.05 8.64 27.71 68.03 To(al Income 2,774.20 2'460.11 2,434.29 10,228.63 EXPE.\'SI.:S 2,113 .48 1,754.19 I,671. 88 7 2:95 .2.6Cost of materials consumed Purchases of stock-in trade 51.28 62.56 27.72 202,19 I Changes in inventories of finished goods, work-in progress and stock-in-trade (87.80) 4.17 (7.83) (90.19) I I.:mploycc benefits exi)ense 410.77 356.48 357.98 1,428.38 i I.ina]icc costs 21.02 19.43 17.89 67.71 I DL.prcciation & amortization expense 58.82 54.07 49.06 202.76 II ()lhi`rc.`pcnscs 224.33 227.63 198.32 833.91 I-otal expenses 2,791.90 2,478.53 2'315.02 9,940.02 111111\` Prorit/(I.oss) before exceptional items and tax for the period / year (I - 11) (17.70) (18.42)(18.42)(5.90) 119.27119.2723.307.28 288.61(7.42) Exceptional items -(expenses)/income (Refer to Note 4) (246.55) 1\-I Prorit/(Loss) before tax (Ill-IV) (264.25)(65.31) I 281.1956.10 \\1 Tax expense Current tax c.xpcnse i ^djustml`nt of (ax relating to earlier period/year (2.67) (2.67) I I)cl`crrcd tax cxpcnse 0.24 14.48 I Total tax expenses/(credit) (65.31) (8.33) 30.S8 67.91 \'11 Profit/(Loss) after tax for the period/year (V-VI) (198.94)(I.73) (10.09)(5.60) 88.69(I.28) 213.28(6.90) I `.I,I Other comprehensive income (OCI) E Items that w.ill not be reclassified to profit or loss Rcmcasurcmcnt gain/(loss) of defined employee benefit plans •l.ax cxpensc on i(i'ms that will not be reclassiried to profit or loss 0.43(0.14)0.03 I.41 0.32 1.74(1.04)0.26 ' Items that will bc rec]assified to profit or loss F \'ct change in fair values ofinvcstments in equity shares carried at fair value through OCI 11 'l`ar cxpensc on items that will be reclassified to profit or loss Other comprehensive income/(loss) for tlle period/year (I.41) (4.19) (0.96) (5.94) 1\ Total comprehensi`'e income/(loss) for the period/year (VII+VIII) (200.35) (14.28) 87.73 207.34 !\ Paid-up equity' share capital (Face value of Rs. 5/-each) 248.55 248.55 248.30 248.55 i.\1 I Other equit}' N/A N/A N/A 4,465.28 i\lli I:arnings per share (Face value of Rs. S/-each) (not annualised) (4.00) (0.20) 1.79 4.29Z3asic (Rs.) i I),lull.d \Rs.) (4.00) (0.20) 1.78 4.29 §.R.BadiboltCo.IIP,Ounigram foi ldentihation
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totes : I.i`i` abo`'c unaudilcd standalone financial results of the Company for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and approved by the, Board of Directors ol` thi` Compan}' at their respective meetings held on August 6. 2026. 2 Thcsc unaudited standalone financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) as notified by Ministry ofcorpor;te Affairs pursuant to Si`ction 133 of the Companies Act 2013 reed with rule 3 of the Companies (Indian Accounting Standard) Rules, 2015 (as amended) and in terms of regulation 33 of the SEBI \I.isting Obligations and Disclosure Requirements) Regulations. 2015, SEBI Circular and other accounting principles generally accepted in India. 3 .IThc company is engaged in single scgmcnt of manufacturing of Electronics Manufacturing services as reviewed by the chief operating Decision Maker (CODM). Accordingly, the Company has only one reportable segment and disclosure as per Ind AS 108 "Operating Segment" are not applicable. ) ( a) DurinL: the ciirTcnt quarter ended 30 June 2026. a flre incident occurred at the Company's manufacturing facility located at Ghaziabad. The incident resulted in damage to certain inventories, propi`rty, plant and equipment and factory building. Ilic C`ompany has carried out an initial assessment of the loss and has recognised a loss of Rs. 246.55 million in the standalone financial results presented under I-:xceptional items during tlic quarli`r 'l`hi. alTcctcd assets and inventones are adequately insured and the Company is in process of lodging the insurance claim with the insurer Pending final assessmertt and survey by thi` Insurance company, no insurance recovery has been recognised in the standalone financial results. (b) I.:^ccptional item reprcscnt impact on account of new Labour Codes amounting to Rs.7.42 million. Effi.cti\c Novcmbcr 21, 2025. the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes (col/lectively referred to as the .New Labour Codes').These legislative changes have revised the definition of wages for the purpose of computation of employee benefits and expanded the scope and eligibility or ccrtain emplo}Jee related social sccunty benefits. Based on a detailed assessment carried out by the Company and consistent with the FAQs on key accounting unplicatiqns arising from the N." Labour Codes Issued by the Institute of chartered Accountants of India, the C`ompany has evaliiated the incremental impact arising from the implementation of the Flew Labour Codes. C`onsidcring the mall.riality, regulatory-driven and non-recumng nature of this Impact, tlie Company has recognised an Incremental niipact of Rs 7 42 million (consis|ing of gratuity aiid lca`'c) as an cxceptional itcln in tlie standalonc financial results for the previous year ended March 31, 2026. 5Thefig`uresofthequanercndcdMarch3l,2026arethebalancingfiguresbetweenauditedfigrresforthefullfinancialyearendedMarch31,2026andninemonthsuna+tedpublished figures up to December 31, 2025. Plai`c : Nc``J Ilelhi Date . August 6, 2026 S.A. Batliboi I Co. LIP, Gurugram foi ld€ntmcallon ha is4aapKamal Sethia Managing Director i DIN: 00081116
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S.R. BAILIBol & Co. LLPChartered Accountants 67, Institutional Area Sector 44, Gurugram -122 003 Haryana, India Tel. i-91124 681 />0()() Independent Auditor's Review Report on the Quarterly Unaudited Consolidated Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Elin Electronics Limited I. We have reviewed the accompanying statement ofunaudited consolidated financial results ofElin Electronics I,imited (the "Holding Company") and its subsidiary (the Holding Company and its subsidiary together I.eferred to as "the Gi.oup") for the quarter ended June 30, 2026 (the "Statement") attached herewith, being submitted by the IIolding Company pui.suant to the requirements of Regulation 33 of the SE13I (I,isting Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. The Holding Company's management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) `.Interim Financial Reporting" prescribed under Section 133 ol` the Companies Act, 2()13 as amended, read with relevant rules issued thereunder and other accounting principles generall}J accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the llolding Company.s Board of Directors . Our responsibility is to express a conclusion on the Stat.`mel" based oll oul. review. 3. Wc conducted our review of the Statement in accordance with the Standard on Review Engagemeiits (SRF,) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued bythclnstituteofcharteredAccountantsoflndia.Thisstandardrequiresthatweplanandperformthereview to obtain moderate assurance as to whether th.. Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of person rcsponsit)1e for financial alld accounting matters, and applying analytical and other rcvie\\J 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, wc do not express an audit opinion. WcalsoperformedproceduresinaccordancewiththeMasterCircularissuedbytheSecuritiesandExchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The statL`ment includes the I.esults of the following entities: a. I-Iolding company: Elin Electronics Limited b. Wholly owned subsidiary company: Elin Appliances private Limited 5. Based on our review conducted and pi.occdul.es performed as stated in paragraph 3 above, nothing has ctime to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement priiiciples laid down in the aforesaid Indian Accounting Standards (`Ind AS') specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles genei.ally accepted in India, has not disclosed the inl`ormation required to bc' disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For S.R. Batliboi & Co. LLP Chartered Accountants ICAI Firm registration number: 301003EAI300005 Membership No.: 506846 UDIN: 265o6gLi6G6BK Place: New Delhi Date: August 06, 2026
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-ri[.IN Hi.Ecwl`RONlcs LIMITEI] Regd ()f`t`ice 4771, Bharat Ram Road, 23, Daryaganj, New Delhi -Ilo 002, India Tc] : 01 lh43000400, Eumail: rkc@elinindia com Website: www.elinindia.com / Corporate Identity Number (CIN): L29304DL1982PLC428372 ST^'I`I"HNT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THH QUARTER ENI)ED JUNE 30, 2026 (Rs. i n Millions unless otherwise stated) S]. r\To. Particulars Quarter Ended Year Ended 30.06.2026 31.03.2026 30.06.202S 31.03.2026 Un-Audited Audited Un-Audited Audited I11IllIVINCOMH 3,548.02 3,166.63 2,887.62 12,591.39Revenue from operations Other operating income 79.98 75.29 67.21 285.88 ()ther income 24.82 11.12 29.93 75.58 Total Income 3,652.82 3,253.04 2,984.76 12,952.85 EXPHNSES 2,876.39 2,348.57 2,147.30 9.558.43Cost ol`matcrials consumed Purchases of stock-in trade 76.32 66.44 34.35 2:2:2.OJ Changes in inventories of finished goods, work-in progress and stock-in-trade (107.21) 92.39 (53.57) (94.60) F,mploycc benefits expense 490.99 418.64 428.92 I,696.59 Finance costs 30.06 22.96 20.19 81.91 Depreciation & amortization expense 72.15 64.83 58.59 243.67 Other expcnscs 251.73 256.30 222.31 939.16 'I`otal expenses 3'690.43 3,270.13 2,858.09 12,647.23 Profit/(I.oss) before exceptional items and tax for the period / year (I - 11) (37.61) (17.09)(17.09)(6.60) 126.67126.6725.307.45 305.62(9.14) I:xceptional items - (expenses)/income (Refer to Note 5) (246.55) V Profit/(Loss) before tax (Ill-IV) (284.]6)(70.02) 296.4856.10 VIVII Tax ex|}ense Current tax expense Adjustment of tax relating to earlier period/year (4.66) (4 66) Dcfcrrcd tax expense I.80 19.13 Total tax expenses/(credit) (70.02) (9.46) 32.75 70.57 l'rofit/(Loss) after tax for the period/year (V-VI) (214.14)(2.75) (7.63)(1151) 93.92(0.58) 225.91(11.01) VIIIIX Other comprehensive income (OCI) Items that will not be reclassifled to prorit or loss Rcmcasurement gain/(loss) of defined employee benefit plans Tax cxpcnse on items that will not be reclassified to profit or loss 0.69(0.03) 2.89 0,15 2.77(0.96) Items that will be reclassified to profit or loss Net change in fair values of investments in equity shares carried at fair value through OCI Tax expcnsc on items that will be reclassified to profit or loss 0.01 0.24 Other comprehensive income/(loss) for the period/year (2.08) (8.62) (0.43) (8.96) Total comprehensive income/(loss) for the period/year (VII+VIII) (216.22) (16.25) 93.49 216.95 XXJXIIXIIlProfit/(loss) attributable to: (214.14)(2.08)(216.22) (7.63)(8.62)(16.25) 93.92(0.43)93.49 225 . 91(8.96)216.95Owners of the parent Non~controlling interests Other comprehensive income/(loss) attributable to: Owners ofthc parent Non-controlling interests Total comprehensive income/(loss) attributable to: Owners of the parent Non-controlling interests 243.77 243.77 243.S2 243.77Paid-up equity share capital (Face value of Rs. 5/-each) XIV Other equity \/A N/A N/A 5,321.24 XV Harnings per share (Face value of Rs. 5/-each) (not annualised) TR .39) (().16) 1.93 4.64Basic (Rs.) ,, Dilutcd (Rs.) /: C1_,i_9, (0.16) I.92 4.64 ldIJ'=S.R.BatllboiiCo.LLP.Gurugram`~'®forldentlflcatlon RE.„ , -I,.-
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^ \'ot1,s: I 'I`hc above unauditcd consolidated financial results of the Group for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and approved by the Board of I)ircctors of the Holding Company at their respective meetings held on August 6, 2026. ?. These unaud]ted consolidated financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) as notified by Ministry Of corporate Affairs pursuant to Section ]33 of the Companies Act 2013 read with rule 3 of the Companies (Indian Accounting Standard) Rules. 2015 (as amended) and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. SEBI Circular and other accounting principles generally accepted in India. 3. The Group is engaged in single segment of manufacturing of Electronics Manufacturing Services as reviewed by the Chief operating Decision Maker (CODM). Accordingly, the Group has only one reportablc segment and disclosure as per Ind AS 108 "Operating Segment" are not applicable. 4. 'I`hc consolidated financial results for the quarter ended June 30, 2026 includes the results of the following entities: !` I;lin Electronics I,imited (Holding company) b. Elin Appliances mvate Limited (Wholly owned subsidiary company) 5 (tl) During thi` current quarter ended 30 June 2026, a fire incident occurred at the Group's manufacturing facility located at Ghaziabad. The Incident resulted in damage to certain invcntoric`s, property, plant and equipment and factory building. 'rhc Group has carried out an Initial assessment of the loss and has recognised a loss of Rs. 246.55 million in the consolidated financial results presented under Exceptional items during the quarter. The affected assets and inventories are adequately insured and the Group is in process of lodging the insurance claim with the insurer. Pending final assessmelit and survey by the insurance company, no insurance recovery has been recognised in the consolidated financial results. (b) li;xccptional Item represent impact on accoiint of new Labour Codes amounting to Rs. 9.14 million. I.:!1`i`ctlvc 2 lst November 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes (collectively rcrcrrcd to as the 'Ncw Labour Codes').These legislative changes have revised the definition of wages for the purpose of computation of employee benefits and expanded the scope and cligibility of certain employee related social security benefits. Based on a detailed assessment carried out by the Group and consistent with the FAQs on key accounting implications aris]ng from the New Labour Codes issued by the Institute of Chartered Accountants of India, the Group has evaluated .the incremental impact arising from the implementation of the new I ,abour Codes. Considering the materiality, regulatory-driven and non-recurring nature of this impact, the Group has recognised an incremental impact of Rs.9.14 mimon (consisting of gratuity and leave) as an exceptional item in the consolidated financial results for the previous year ended March 31, 2026. 6. The figures of the quarter ended March 31, 2026 are the balancing figures between audited figures for the full financial year ended March 31, 2026 and nine months unaudited published figures up to December 31, 2025. I'lacc : New Delhi I)ate August6, 2026 S.R. Batllboi a Co. LIP. Gun.grath forldentiric.tlon t=ut s2ap Kamal Sethia Managing Director DIN: 00081116