S.J.S. Enterprises Limited (Quarter and year ended 31 March 2026)
| Sl no | Particulars | 31 March 2026 (Audited) (Refer Note 13) | 31 December 2025 (Unaudited) | 31 March 2025 (Audited) | 31 March 2026 (Audited) | 31 March 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1. Income | ||||||
| a) Revenue from operations | 2,601.22 | 2,435.31 | 2,005.12 | 9,550.68 | 7,604.86 | |
| b) Other income | 60.81 | 42.58 | 17.95 | 176.28 | 78.24 | |
| Total Income | 2,662.03 | 2,477.89 | 2,023.07 | 9,726.96 | 7,683.10 | |
| 2. Expenses | ||||||
| a) Cost of materials consumed | 1,073.60 | 1,057.05 | 889.92 | 4,144.99 | 3,572.10 | |
| b) Decrease / (Increase) in inventories of finished goods and work-in-progress | 55.96 | (55.26) | 47.25 | (17.96) | (13.39) | |
| c) Employee benefits expense | 268.23 | 274.68 | 239.69 | 1,046.41 | 856.37 | |
| d) Finance costs | 10.07 | 10.00 | 6.91 | 38.94 | 56.41 | |
| e) Depreciation and amortization expense | 138.99 | 143.85 | 115.09 | 539.79 | 447.03 | |
| f) Other expenses | 456.64 | 445.03 | 318.22 | 1,673.88 | 1,235.94 | |
| Total Expenses | 2,003.49 | 1,875.35 | 1,617.08 | 7,426.05 | 6,154.46 | |
| 3. Profit before tax (1-2) | 658.54 | 602.54 | 405.99 | 2,300.91 | 1,528.64 | |
| 4. Tax expense for the period / year | ||||||
| a) Current tax | 210.80 | 201.27 | 94.29 | 746.70 | 439.64 | |
| b) Deferred tax | (40.98) | (49.12) | (25.64) | (163.75) | (99.32) | |
| Total tax expense for the period / year | 169.82 | 152.15 | 68.65 | 582.95 | 340.32 | |
| 5. Net profit for the period / year (3-4) | 488.72 | 450.39 | 337.34 | 1,717.96 | 1,188.32 | |
| 6. Other comprehensive income / (loss) Items that will not be reclassified to profit or loss | ||||||
| (a) Remeasurement gains / (losses) of defined benefit plans | 21.72 | 2.00 | 3.12 | 18.08 | (12.67) | |
| (b) Income tax relating to items that will not be reclassified to profit or loss | (5.47) | (0.50) | (0.79) | (4.55) | 3.18 | |
| Net other comprehensive income / (loss) not to be reclassified to profit or loss | 16.25 | 1.50 | 2.33 | 13.53 | (9.49) | |
| 7. Total comprehensive income for the period / year (5+6) | 504.97 | 451.89 | 339.67 | 1,731.49 | 1,178.83 | |
| Profit attributable to: | ||||||
| Owners of the Company | 484.88 | 446.11 | 334.12 | 1,706.98 | 1,178.13 | |
| Non-controlling interest | 3.84 | 4.28 | 3.22 | 10.98 | 10.19 | |
| Other comprehensive income / (loss) attributable to: | ||||||
| Owners of the Company | 16.10 | 1.47 | 2.30 | 13.42 | (9.26) | |
| Non-controlling interest | 0.15 | 0.03 | 0.03 | 0.11 | (0.23) | |
| Total comprehensive income attributable to: | ||||||
| Owners of the Company | 500.98 | 447.58 | 336.42 | 1,720.40 | 1,168.87 | |
| Non-controlling interest | 3.99 | 4.31 | 3.25 | 11.09 | 9.96 | |
| 8. Paid-up equity share capital (face value of Rs. 10 per share) | 319.97 | 319.49 | 313.26 | 319.97 | 313.26 | |
| 9. Other equity (excluding revaluation reserve as per the last audited Balance sheet) | 8,358.80 | 6,458.54 | ||||
| 10. Earnings per equity share (face value of Rs. 10 per share) | ||||||
| a) Basic (Rs.) | Not annualised / Annualised | 15.16 | 14.05 | 10.67 | 54.02 | 37.82 |
| b) Diluted (Rs.) | 14.86 | 13.77 | 10.40 | 53.06 | 36.88 |
| Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|
| A ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment | 1,357.83 | 1,468.84 |
| Capital work-in-progress | 596.65 | 62.25 |
| Right-of-use assets | 345.05 | 395.19 |
| Goodwill | 1,744.33 | 1,744.33 |
| Other intangible assets | 594.62 | 734.01 |
| Financial assets | ||
| (i) Investments | 46.89 | 70.82 |
| (ii) Loans | 0.11 | – |
| (iii) Other financial assets | 60.20 | 52.21 |
| (iv) Bank balances other than cash and cash equivalents | 0.81 | – |
| Deferred tax assets (net) | 157.70 | 66.24 |
| Income tax assets (net) | 58.94 | 58.20 |
| Other non-current assets | 139.12 | 124.60 |
| Total non-current assets | 5,102.25 | 4,776.69 |
| Current assets | ||
| Inventories | 858.91 | 694.71 |
| Financial assets | ||
| (i) Investments | 2,239.07 | 829.82 |
| (ii) Trade receivables | 2,235.34 | 1,750.77 |
| (iii) Cash and cash equivalents | 250.41 | 170.02 |
| (iv) Bank Balances other than (iii) above | 24.46 | 38.59 |
| (v) Loans | 6.19 | 5.09 |
| (vi) Other financial assets | 5.02 | 93.82 |
| Other current assets | 101.16 | 83.43 |
| Assets held for sale (Refer Note 9) | 298.46 | 298.46 |
| Total current assets | 6,019.02 | 3,964.71 |
| Total assets | 11,121.27 | 8,741.40 |
| B EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity share capital | 319.97 | 313.26 |
| Other equity | 8,358.80 | 6,458.54 |
| Equity attributable to owners of the Company | 8,678.77 | 6,771.80 |
| Non-controlling interests | 131.68 | 120.59 |
| Total equity | 8,810.45 | 6,892.39 |
| Liabilities | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| (i) Lease liabilities | 92.29 | 150.55 |
| (ii) Other financial liabilities | 1.89 | 69.90 |
| Provisions | 64.22 | 35.12 |
| Deferred tax liabilities (net) | 110.25 | 178.67 |
| Total non-current liabilities | 268.65 | 434.24 |
| Current liabilities | ||
| Financial liabilities | ||
| (i) Borrowings | 76.80 | 158.42 |
| (ii) Lease liabilities | 63.45 | 62.69 |
| (iii) Trade payables | ||
| (a) total outstanding dues of micro enterprises and small enterprises | 248.61 | 236.21 |
| (b) total outstanding dues of creditors other than micro enterprises and small enterprises | 662.29 | 454.40 |
| (iv) Other financial liabilities | 552.20 | 333.07 |
| Other current liabilities | 325.15 | 91.56 |
| Provisions | 67.74 | 45.15 |
| Current tax liabilities (net) | 45.93 | 33.27 |
| Total current liabilities | 2,042.17 | 1,414.77 |
| Total liabilities | 2,310.82 | 1,849.01 |
| Total equity and liabilities | 11,121.27 | 8,741.40 |
| Particulars | Year ended 31 March 2026 (Audited) | Year ended 31 March 2025 (Audited) |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit before tax | 2,300.91 | 1,528.64 |
| Adjusted for: | ||
| Depreciation and amortization expense | 539.79 | 447.03 |
| Share based payments | 85.64 | 84.86 |
| Loss / (Profit) on sale and write off of property, plant and equipment | 1.49 | (10.75) |
| Interest income | (36.52) | (13.91) |
| Finance costs | 38.94 | 56.41 |
| Unrealised foreign exchange gain (net) | (27.31) | 1.33 |
| Unrealised gain on current investments measured at fair value through profit or loss | (54.41) | (17.43) |
| Gain on sale of current investments | (15.05) | (14.34) |
| Loss allowances on financial assets (net) | 35.53 | 12.32 |
| Liability towards customer claims | – | (13.78) |
| Bad debt written off | 4.03 | 0.20 |
| Liabilities no longer required, written back | (3.61) | (0.01) |
| Operating cash flows before working capital changes | 2,869.43 | 2,060.57 |
| Adjustments for increase / decrease in operating assets and liabilities | ||
| (Increase) in trade receivables | (498.25) | (130.84) |
| (Increase) / Decrease in inventories | (164.20) | 24.92 |
| (Increase) / Decrease in loans | (1.21) | 1.36 |
| (Increase) / Decrease in other assets | (27.32) | 7.44 |
| (Increase) / Decrease in other financial assets | 84.00 | 2.62 |
| Increase in trade payables | 217.41 | 72.95 |
| Increase in other financial liabilities | 197.12 | 95.94 |
| Increase in provisions | 69.77 | 25.15 |
| Increase in other liabilities | 233.58 | (38.48) |
| Cash generated from operating activities | 2,980.33 | 2,121.63 |
| Income tax paid (net) | (741.50) | (491.58) |
| Net cash generated from operating activities (A) | 2,238.83 | 1,630.05 |
| B. Cash flow from investing activities | ||
| Purchase of property, plant and equipment (including CWIP) | (828.02) | (386.59) |
| Purchase of intangible assets | (5.06) | – |
| Proceeds from sale of property, plant and equipment | 10.71 | 17.99 |
| Investment in mutual funds | (2,633.29) | (1,711.45) |
| Proceeds from sale of mutual funds | 1,880.46 | 1,295.79 |
| Investment in bonds and commercial paper and others | (924.22) | (241.79) |
| Proceeds from maturity of bonds, commercial papers and others | 367.90 | 201.52 |
| (Investment) / proceeds from maturity of term deposits and other deposits, net | 13.32 | (87.62) |
| Interest received on loan and deposits | 28.39 | 3.55 |
| Payment for acquisition of subsidiary | – | (66.86) |
| Investment in Equity shares | (6.74) | (10.50) |
| Net cash (used in) investing activities (B) | (2,096.55) | (985.96) |
| C. Cash flows from financing activities | ||
| Proceeds from exercise of share options | 184.16 | 75.93 |
| Proceeds / (repayment) of borrowings (net) | (81.62) | (525.01) |
| Repayment of lease liabilities | (67.83) | (49.86) |
| Interest paid | (22.58) | (34.09) |
| Expenses for issue of equity shares | – | (1.15) |
| Dividend paid | (78.33) | (62.05) |
| Net cash (used in) financing activities (C) | (66.20) | (596.23) |
| Net increase in cash and cash equivalents (A + B + C) | 76.08 | 47.86 |
| Cash and cash equivalents at the beginning of the year | 170.02 | 121.23 |
| Effects of exchange rate gain on cash and cash equivalents | 4.31 | 0.93 |
| Cash and cash equivalents at the end of the year | 250.41 | 170.02 |
| Sl. No. | Particulars | Quarter ended 31 March 2026 (Audited) Refer note 13 | Quarter ended 31 December 2025 (Unaudited) | Quarter ended 31 March 2025 (Audited) Refer note 13 | Year ended 31 March 2026 (Audited) | Year ended 31 March 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Total Revenue from Operations | 1,470.85 | 1,486.26 | 1,028.26 | 5,647.39 | 3,980.05 |
| 2 | Profit before tax | 497.83 | 456.72 | 261.30 | 1,753.84 | 1,128.59 |
| 3 | Net Profit after tax | 382.65 | 340.74 | 245.56 | 1,319.71 | 919.93 |
| 4 | Total comprehensive Income | 394.13 | 341.15 | 249.06 | 1,329.17 | 914.53 |
| Sl no | Particulars | Quarter ended 31 March 2026 (Audited) (Refer note 10) | Quarter ended 31 December 2025 (Unaudited) | Quarter ended 31 March 2025 (Audited) | Year ended 31 March 2026 (Audited) | Year ended 31 March 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1. Income |