Year Ended March 31, 2008 - Lumax Auto Technologies Ltd.

Lumax Auto Technologies Ltd.6. Segment ReportingInformation about Business Segment- PrimaryThe company has considered business segment as the primary segment for disclosure. The products included in each of the reportedbusiness segments are as follows:Automotive Parts include Gear Shifter Assembly, Parking Brake, Automotive Lights and Plastic Mouldings.Corrugated Boxes includes Paper Reel Boxes and Rubber Components.Trading Activities include Motor Adjusters.The above business segments have been identified considering:a) the nature of products and servicesb) the differing risks and returnsc) the organization structure, andd) the internal financial reporting systems.S.No. Reportable Segments Automotive Parts Corrugated Boxes * Trading Consolidated1. Segment Revenuea) External Revenue 695,812,697 - 447,581,105 1,143,393,802(316,653,877) (39,193,617) (205,229,678) (561,077,172)b) Inter Segment Revenue-(-)c) Total Revenue 695,812,697 - 447,581,105 1,143,393,802(316,653,877) (39,193,617) (205,229,678) (561,077,172)2. Segment Results 71,608,071 - 78,517,324 150,125,395(Profit/Loss) (34,402,640) (1,233,643) (23,577,418 ) (59,213,701)-(-)-(-)(Amount in Rs.)-(-)Unallocated Expenses 13,101,997(7,401,501)Profit Before Tax 137,023,398(51,812,200)Income Tax 29,273,300(15,450,000)-Previous Year Tax Adjustment(-)Fringe Benefit Tax 466,740(265,362)Deferred Tax Liability 15,916,073(2,215,700)Profit after tax 91,367,285(33,881,138)3. Other InformationSegment Assets 577,063,270 - 117,822,538 694,885,808(415,941,361) (16,957,064) (98,168,802) (531,067,227)Un-allocable Assets- - - 10,954,213(-) (-) (-) (-)Total Assets 577,063,270 - 117,822,538 705,840,021(415,941,361) (16,957,064) (98,168,802) (531,067,227)Segment Liabilities 457,259,857 - 76,017,145 533,277,002(363,424,914) (10,390,147) (77,096,350) (450,911,411)Un-allocable Liabilities - - - -(-) (-) (-) (-)Total Liabilities 457,259,857 - 76,017,145 533,277,002(363,424,914) (10,390,147) (77,096,350) (450,911,411)Capital Expenditure 262,857,521 - - 262,857,521(2,074,853) (578,653) (-) (2,653,506)Capital Expenditure (IncludingCWIP & Pre-Operative Expenses)DepreciationNon-cash expenses other thandepreciation* Discontinued w. e. f. 01.04.2007.2,572,258(189,531,267)19,716,980(8,271,115)1,128,750(1,128,750)-(-)-(137,663)-(-)-(-)-(-)-(-)2,572,258(189,531,267)19,716,980(8,408,778)1,128,750(1,128,750)59