Jyoti Structures Limited — Quarter and year ended March 31, 2026 (Standalone & Consolidated)
| Sr. No. | Particulars | For the Quarter Ended | For the Year Ended |
|---|---|---|---|
| March 31, 2026 (Refer Note 7) | December 31, 2025 (Un-Audited) | ||
| 1 | Income | ||
| (a) Revenue from operations | 234.36 | 209.48 | |
| (b) Other Income | 6.40 | 4.59 | |
| Total Income | 240.76 | 214.07 | |
| 2 | Expenses | ||
| (a) Cost of materials consumed | 131.75 | 119.74 | |
| (b) Change in inventories of finished goods, work-in-progress and stock-in-trade | (4.80) | (10.15) | |
| (c) Erection and sub-contracting expenses | 55.78 | 57.92 | |
| (d) Employee benefit expenses | 13.61 | 19.84 | |
| (e) Finance cost | 1.61 | 1.00 | |
| (f) Depreciation and amortization expense | 3.24 | 3.27 | |
| (g) Other expenses | 20.72 | 6.99 | |
| Total Expenses | 221.91 | 198.61 | |
| 3 | Profit / (Loss) before exceptional items and tax (1-2) | 18.85 | 15.46 |
| 4 | Exceptional items | – | – |
| 5 | Profit / (Loss) before tax (3-4) | 18.85 | 15.46 |
| 6 | Tax expense | ||
| (i) Current Tax | – | – | |
| (ii) Deferred Tax | 0.71 | (1.56) | |
| Total Tax | 0.71 | (1.56) | |
| 7 | Profit / (Loss) for the period (5-6) | 18.14 | 17.02 |
| 8 | Other Comprehensive Income for the period | ||
| A. Items that will not be reclassified to profit or loss | (0.93) | (3.18) | |
| B. Items that will be reclassified to profit or loss | 6.47 | 1.12 | |
| Total Other Comprehensive Income for the Period | 5.54 | (2.06) | |
| 9 | Total Comprehensive Income for the period comprising profit/(loss) and other comprehensive income for the period (7+8) | 23.68 | 14.96 |
| 10 | Paid-up equity share capital, face value of INR 2/- each | 238.73 | 238.69 |
| 11 | Other Equity as shown in the Audited Balance Sheet | – | – |
| 12 | Earnings per share | ||
| (a) Basic earnings / (loss) per share (In INR) | 0.1523 | 0.1430 | |
| (b) Diluted earnings / (loss) per share (In INR) | 0.1521 | 0.1427 |
| PARTICULARS | Year Ended Mar 31, 2026 Rs. in Cr. | Year Ended Mar 31, 2025 Rs. in Cr. |
|---|---|---|
| I. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit after Tax [A] | 56.04 | 35.81 |
| ADJUSTMENTS FOR: | ||
| i) Adjustment for Deferred Tax Expense | (1.32) | (0.15) |
| ii) Depreciation and Amortisation | 12.55 | 8.50 |
| iii) (Gain)/Loss on Sale of Property, Plant and Equipment (Net) / Loss on Asset Disposal | (0.22) | (0.14) |
| iv) Interest Received | (17.82) | (5.42) |
| v) Finance Costs | 2.70 | 0.12 |
| vi) Net (gain)/loss on foreign currency translation | (24.50) | (1.04) |
| vii) Employee Compensation Expense – ESOS | 4.34 | 5.28 |
| viii) Allowance for bad and doubtful debts (expected credit loss allowance) | 4.00 | 2.00 |
| [B] | (20.27) | 9.15 |
| Operating Profit before Working Capital changes [A+B] = [C] | 35.77 | 44.96 |
| ADJUSTMENTS FOR : | ||
| i) Inventories | (51.67) | (22.54) |
| ii) Trade Receivable & Other Receivable, financial assets, Other Current Assets | (205.90) | (200.30) |
| iii) Current and Non Current Liabilities and Provisions | (47.17) | 0.80 |
| [D] | (304.74) | (222.04) |
| Cash Generated from Operations [C+D] = [E] | (268.97) | (177.08) |
| i) Taxes Paid [F] | – | – |
| Net Cash (used in) / generated from Operating Activities [I] [E+F] = [G] | (268.97) | (177.08) |
| II. CASH FLOW FROM INVESTING ACTIVITIES | ||
| i) Proceeds from Sale of Property, Plant and Equipment | 0.22 | 0.22 |
| ii) Capital expenditure on Property, Plant and Equipment & Intangible Assets [After adjustment of (Increase)/Decrease in Capital Work-in-Progress and advances for capital expenditure] | (41.13) | (18.48) |
| iii) Interest Received | 17.82 | 5.42 |
| Net Cash (used in) / generated from Investing Activities [II] | (23.09) | (12.84) |
| III. CASH FLOW FROM FINANCING ACTIVITIES | ||
| i) Proceeds from Issue of Equity Share (inclusive of Share Premium) | 15.14 | 684.05 |
| ii) Share Issue Expenses | (14.94) | (10.15) |
| iii) Repayment of Current / Non-Current Borrowings | (146.44) | (58.53) |
| iv) Net increase / (decrease) in short-term borrowing | 74.50 | – |
| v) Finance Costs Paid | (2.70) | (0.12) |
| Net Cash (used in) / generated from Financing Activities [III] | (74.44) | 615.25 |
| Net Increase/(Decrease) in Cash and Cash Equivalents [I + II + III] | (366.50) | 425.33 |
| Cash and Cash Equivalents at the beginning of the year | 463.83 | 38.50 |
| Cash and Cash Equivalents at the end of the year*** | 97.33 | 463.83 |
| Particulars | Year Ended Mar 31, 2026 Rs. in Cr. | Year Ended Mar 31, 2025 Rs. in Cr. |
|---|---|---|
| a) Balances with Banks | 97.32 | 463.83 |
| b) Cash On Hand | 0.01 | – |
| Total | 97.33 | 463.83 |
| Particulars | Year Ended Mar 31, 2026 Rs. in Cr. | Year Ended Mar 31, 2025 Rs. in Cr. |
|---|---|---|
| a) Short Term Borrowings | 157.76 | 120.76 |
| b) Long Term Borrowings | 1,925.41 | 1,874.96 |
| Total | 2,083.17 | 1,995.72 |
| Particulars | Year Ended Mar 31, 2026 Rs. in Cr. | Year Ended Mar 31, 2025 Rs. in Cr. |
|---|---|---|
| a) Opening Balance | 1,995.72 | 1,915.84 |
| b) Project Specific Borrowing | 74.50 | – |
| c) Changes in Remeasurement of NCD at NPV Fair Value | 159.39 | 138.41 |
| d) Less Amount Paid | (146.44) | (58.53) |
| Closing Balance | 2,083.17 | 1,995.72 |
| Particulars | As at Mar 31, 2026 Rs. in Cr. | As at Mar 31, 2025 Rs. in Cr. |
|---|---|---|
| ASSETS | ||
| 1) NON CURRENT ASSETS | ||
| a) Property, Plant and Equipment | 69.18 | 42.13 |
| b) Intangible Assets | 0.24 | 0.05 |
| c) Capital Work-in Progress | 1.32 | 0.28 |
| d) Intangible Assets under Development | 1.75 | 1.43 |
| e) Financial Assets | ||
| i) Investments | 7.57 | 7.60 |
| ii) Other Financial Assets | 3.76 | 3.73 |
| TOTAL NON CURRENT ASSETS | 83.82 | 55.22 |
| 2) CURRENT ASSETS | ||
| a) Inventories | 146.01 | 94.34 |
| b) Financial Assets | ||
| i) Trade Receivables | 2,223.10 | 2,136.85 |
| ii) Cash and Cash Equivalents | 97.33 | 463.84 |
| iii) Bank Balance other than (ii) above | 148.92 | 50.29 |
| iv) Other Current Financial Assets | 62.61 | 53.83 |
| Total Financial Assets (Current) | 2,531.96 (sum of above) | |
| c) Current Tax Assets (Net) | 21.46 | 13.75 |
| d) Other Current Assets | 129.84 | 129.34 |
| TOTAL CURRENT ASSETS | 2,829.27 | 2,942.24 |
| TOTAL ASSETS | 2,913.09 | 2,997.46 |
| EQUITY AND LIABILITIES | ||
|---|---|---|
| 1) EQUITY | ||
| a) Equity Share Capital | 238.73 | 237.69 |
| b) Other Equity | 260.60 | 348.90 |
| 2) Share Application money pending allotment | 0.24 | |
| TOTAL EQUITY | 499.33 | 586.83 |
| 3) LIABILITIES | ||
| A) NON CURRENT LIABILITIES | ||
| a) FINANCIAL LIABILITIES | ||
| i) Long Term Borrowings | 1,925.41 | 1,874.96 |
| b) Other Non Current Liabilities | 52.64 | 83.92 |
| c) Long Term Provisions | 9.26 | 2.35 |
| d) Deferred Tax Liabilities/(Assets) (Net) | (11.03) | (9.71) |
| TOTAL NON CURRENT LIABILITIES | 1,976.28 | 1,951.52 |
| B) CURRENT LIABILITIES | ||
| a) Financial Liabilities | ||
| i) Short Term Borrowings | 157.76 | 120.76 |
| ii) Trade Payables | 116.20 | 132.00 |
| iii) Other Current Financial Liabilities | 62.66 | 63.97 |
| Total Financial Liabilities (Current) | 336.62 | 316.73 |
| b) Other Current Liabilities | 100.74 | 141.84 |
| c) Short Term Provisions | 0.12 | 0.54 |
| TOTAL CURRENT LIABILITIES | 437.48 | 459.11 |
| TOTAL LIABILITIES | 2,413.76 | 2,410.63 |
| TOTAL EQUITY AND LIABILITIES | 2,913.09 | 2,997.46 |
| Sr. No. | Particulars | Quarter Ended March 31, 2026 (Refer Note 7) | Quarter Ended December 31, 2025 (Un-Audited) | Quarter Ended March 31, 2025 (Refer Note 7) | Year Ended March 31, 2026 (Audited) | Year Ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income |