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Omax Autos Ltd

| Quarterly Financial Results Q3 FY 2025-26

BULLISH SENTIMENT

Report Source

⬤27th Jan 26

Summary : Omax Autos reports strong Q3 and 9M FY26 financial results with increased revenue and profit, while monitoring new Labour Code impacts.

Quarterly Report Analysis & Insights

Financial Disclosures

  1. Cost of Material Consumed: Q3 FY26 - 9,639.21 Lakhs; 9M FY26 - 24,360.17 Lakhs.
  2. Employee benefits expense: Q3 FY26 - 615.64 Lakhs; 9M FY26 - 1,652.27 Lakhs (includes 44 lakhs gratuity impact).
  3. Finance Costs: Q3 FY26 - 379.72 Lakhs; 9M FY26 - 1,244.13 Lakhs.
  4. Depreciation & amortisation expense: Q3 FY26 - 441.00 Lakhs; 9M FY26 - 1,302.40 Lakhs.
  5. Other expenses: Q3 FY26 - 661.74 Lakhs; 9M FY26 - 2,278.15 Lakhs.
  6. Revenue from Operations: Q3 FY26 - 12,217.18 Lakhs; 9M FY26 - 31,008.86 Lakhs.
  7. Other Income: Q3 FY26 - 974.38 Lakhs; 9M FY26 - 2,787.19 Lakhs.
  8. Paid-up equity share capital: 2,138.82 Lakhs.
  9. Other Equity (as of March 31, 2025): 29,380.84 Lakhs.
  10. The company does not have any associate, joint venture, or subsidiary company as of December 31, 2025, implying standalone results.

Corporate Overview

  1. Operates within the geographical area of India.
  2. Assessing financial impact of new Labour Codes (Code on Wages, Industrial Relations, Social Security, Occupational Safety, Health and Working Conditions).
  3. Primarily engaged in manufacturing of Sheet Metal Components and Assemblies.
  4. Formal and compliant, reporting on board meeting outcomes and financial results.
  5. Serves various customers.

Risk Factors

  1. New Labour Codes create regulatory uncertainty.
  2. Potential financial impact from these changes.
  3. Ongoing monitoring of finalization rules.

Key Drivers

  1. Revenue from operations significantly increased.
  2. Quarterly profit showed strong growth.
  3. Nine-month financial performance improved.

Auditor’s Report

  1. Review Report (SRE 2410), not an audit opinion.
  2. No material misstatement identified in the unaudited financial statements.

Board Commentary

  1. Approved appointment of M/s. TSA Business Advisors Private Limited as Internal Auditors for Q4 FY2025-26.
  2. Financial impact from changes due to new Labour Codes.
  3. Impact of new Labour Codes on financial statements, specifically gratuity.

Corporate Governance

  1. Audit Committee recommended internal auditor appointment.
  2. Audit Committee is in place.

Management Discussion & Analysis

Future Strategy

  1. Monitoring finalization of Central/State Rules and clarifications from the Government on Labour Codes.

Operational Focus Areas

  1. Providing appropriate accounting effect for Labour Code developments.

Performance Drivers

  1. Increased revenue from operations and other income.
  2. Improved profit for the quarter and nine months.

Risk Control Measures

  1. Assessed incremental impact based on legal opinion and ICAI guidance.
  2. Recognized gratuity impact of 44 lakhs in employee benefits expense.
  3. Continuously monitoring regulatory developments for Labour Codes.

Critical Risks

  1. Uncertainty regarding the finalization and impact of new Labour Codes.
Omax Autos Ltd (OMAXAUTO) Quarterly Report Analysis & Insights | Dhanarthi