Jyoti Resins & Adhesives Ltd — Fourth Quarter and Year Ended 31 March 2026 (Standalone Audited)
| Particulars | Quarter Ended | Year Ended |
|---|---|---|
| March 31, 2026 (Audited) | December 31, 2025 (Unaudited) | |
| (Refer Note 2) | ||
| 1 Income | ||
| a) Revenue From Operations | 9,294 | 7,231 |
| b) Other Income | 249 | 290 |
| Total Income | 9,543 | 7,522 |
| 2 Expenses: | ||
| a) Cost of Materials Consumed | 3,088 | 1,940 |
| b) Purchases of Stock-In-Trade | – | – |
| c) Changes In Inventories of Finished Goods Work-In-Progress And Stock-In-Trade | 208 | 58 |
| d) Employees Benefits Expense | 857 | 826 |
| e) Finance Costs | 9 | – |
| f) Depreciation And Amortization Expense | 50 | 48 |
| g) Sales Promotion expense | 1,202 | 1,334 |
| h) Sales Commission expense | 239 | 244 |
| i) Freight and Octroi expense | 151 | 126 |
| j) Other Expense | 1,052 | 816 |
| Total Expenses | 6,856 | 5,392 |
| 3 Profit before exceptional items and tax (1-2) | 2,687 | 2,129 |
| 4 Exceptional items | – | – |
| 5 Profit before and tax (3 – 4) | 2,687 | 2,129 |
| 6 Tax expense: | ||
| Current tax | 669 | 546 |
| Earlier year excess provision written back | – | 45 |
| Deferred tax | 10 | 2 |
| Total tax expenses | 679 | 593 |
| 7 Net Profit Loss for the period from continuing operations (5 – 6) | 2,008 | 1,537 |
| 8 Profit (loss) from discontinued operations before tax | – | – |
| Tax expense of discontinued operations | – | – |
| Net profit (loss) from discontinued operation after tax | – | – |
| 9 Share of profit (loss) of associates and joint ventures accounted for using equity method | – | – |
| 10 Net Profit for period | 2,008 | 1,537 |
| 11 Other Comprehensive Income (OCI) | ||
| (a) (i) Items that will not be reclassified to Profit or Loss | 43 | – |
| (ii) Income tax related to items above | (11) | (0) |
| (b) (i) Items that will be reclassified to Profit or Loss | – | – |
| (ii) Income tax related to items above | – | – |
| Other comprehensive income, net of tax (a+b) | 33 | (0) |
| 12 Total Comprehensive Income for the Period | 2,040 | 1,537 |
| 13 Details of equity share capital | ||
| Paid-up equity share capital | 1,200 | 1,200 |
| Face value of equity share capital | 10 | 10 |
| 14 Other Equity excluding revaluation reserve | – | – |
| Particulars | 17 | 13 | 16 | 58 | 62 |
|---|---|---|---|---|---|
| i Earnings per equity share for continuing operations | |||||
| Basic earnings (loss) per share from continuing operations | 17 | 13 | 16 | 58 | 62 |
| Diluted earnings (loss) per share from continuing operations | |||||
| ii Earnings per equity share for discontinued operations | |||||
| Basic earnings (loss) per share from discontinued operations | |||||
| Diluted earnings (loss) per share from discontinued operations |
| Particulars | 17 | 13 | 16 | 58 | 62 |
|---|---|---|---|---|---|
| (1) Basic (₹) | 17 | 13 | 16 | 58 | 62 |
| (2) Diluted (₹) | 17 | 13 | 16 | 58 | 62 |
| Particulars | As at 31.03.2026 Audited | As at 31.03.2025 Audited |
|---|---|---|
| A ASSETS | ||
| 1 Non-current Assets | ||
| (A) Property, plant and equipment | 5,000 | 4,838 |
| (B) Capital work-in-progress | 12 | – |
| (C) Right-of-use assets | – | – |
| (D) Intangible assets | – | – |
| (E) Intangible Assets Under Development | – | – |
| (F) Financial assets | ||
| (i) Investments | 0 | 0 |
| (ii) Loans | – | – |
| (iii) Other financial assets | 930 | 939 |
| (G) Other non-current assets | – | – |
| Total Non-Current Assets | 5,942 | 5,776 |
| 2 Current assets | ||
| (A) Inventories | 853 | 685 |
| (B) Financial assets | ||
| (i) Investments | 4,686 | 154 |
| (ii) Trade receivables | 15,915 | 12,554 |
| (iii) Cash and cash equivalents | 3,948 | 3,977 |
| (iv) Bank balances other than (iii) above | 7,958 | 11,318 |
| (v) Other financial assets | – | – |
| (C) Current Tax Assets | 2,374 | 2,515 |
| (D) Other current assets | 882 | 351 |
| Total Current Assets | 36,617 | 31,554 |
| Total Assets | 42,559 | 37,330 |
| B EQUITY AND LIABILITIES | ||
| EQUITY | ||
| (A) Equity Share capital | 1,200 | 1,200 |
| (B) Other equity | 27,676 | 21,726 |
| Total Equity | 28,876 | 22,926 |
| Liabilities | ||
| Non-current liabilities | ||
| (A) Financial liabilities | ||
| (i) Borrowings | – | – |
| (ii) Lease liabilities | – | – |
| (iii) Other financial liabilities | – | – |
| (B) Provisions | – | – |
| (C) Deferred tax liabilities (net) | 85 | 60 |
| (D) Other non current liabilities | 733 | 639 |
| Total Non-Current Liabilities | 818 | 699 |
| Description | Amount 1 | Amount 2 |
|---|---|---|
| (A) Financial liabilities | ||
| (i) Borrowings | – | – |
| (ii) Lease liabilities | – | – |
| (iii) Trade payables | – | – |
| – (A) total outstanding dues of micro enterprises and small enterprises; and | – | – |
| – (B) total outstanding dues of creditors other than micro enterprises and | 955 | 1479 |
| (iv) Other financial liabilities | 52 | 234 |
| (B) Provisions | 2 | 2 |
| (C) Current tax liabilities | 2,395 | 2,475 |
| (D) Other current liabilities | 9,461 | 9,515 |
| Total Current Liabilities | 12,865 | 13,705 |
| Total Equity and Liabilities | 42,559 | 37,330 |
| Particulars | For the year ending on 31.03.2026 | For the year ending on 31.03.2025 |
|---|---|---|
| A Cash Flow from Operating Activities | ||
| Profit / (Loss) before Tax | 9,452 | 9,879 |
| Adjustment For:- | ||
| Depreciation | 192 | 159 |
| Cash Discount | 45 | 24 |
| Bad Debts | 112 | 104 |
| Interest and other finance expense | 10 | 7 |
| Net loss / (gain) on fair value change | 25 | (8) |
| Interest Income | (1,114) | (1,091) |
| Profit on sale of Investments | (22) | (3) |
| Operating profit before working capital changes | 8,700 | 9,070 |
| Movements in fund / capital : | ||
| Decrease / (increase) in Trade receivables | (3,518) | (3,283) |
| Decrease / (increase) in inventories | (169) | (188) |
| Decrease / (increase) in other current assets | (411) | 398 |
| Decrease / (increase) in other bank balances | 3,359 | (3,077) |
| Increase/ (decrease) in other non current financial liabilities | 94 | 35 |
| Decrease / (increase) in other non current financial assets | 9 | (287) |
| Increase/ (decrease) in Trade Payables | (524) | 489 |
| Increase/ (decrease) in other current financial liabilities | (182) | 31 |
| Increase/ (decrease) in other current liabilities | (53) | 635 |
| Increase/ (decrease) in Provisions | (124) | 167 |
| Cash generated from /(used in) operations | 7,180 | 3,989 |
| Direct Tax Paid | (2,374) | (2,514) |
| Net cash flow from/ (used in) operating activities A | 4,807 | 1,475 |
| B Cash flows from investing activities | ||
| Purchase of Property, Plant & Equipments | (354) | (173) |
| Payment for Capital Work in Progress | (12) | – |
| Sale of Property, Plant & Equipments | – | – |
| Investment purchase | (7,900) | (1,930) |
| Investment sold | 3,407 | 1,783 |
| Interest Received | 1,114 | 1,091 |
| Net cash flow from/ (used in) investing activities B | (3,745) | 771 |
| C Cash flows from financing activities | ||
| Dividend Paid | (1,080) | (1,080) |
| Interest and financial expense | (10) | (7) |
| Net cash flow from/ (used in) in financing activities C | (1,090) | (1,087) |
| Net increase/(decrease) in cash and cash equivalents A+B+C | (28) | 1,159 |
| Cash and cash equivalents at the beginning of the period | 3,977 | 2,818 |
| Cash and cash equivalents at the end of the oeri od | 3,948 | 3,977 |
| Components of cash and cash equivalents | ||
| Cash and Cash Equivalents | 3,948 | 3,977 |
| Total Cash and Cash Equivalents | 3,948 | 3,977 |
| Registered Office | Regional Office | Plant Facility |
|---|---|---|
| 1104-1112 Ellite, Nr. Shapath Hexa, Opp. Kargil Petrol Pump, Nr. Sola Over Bridge, S.G.Highway, Ahmedabad-380060 | 1605-1606, Lotus Link Square, Opp. D.N.Nagar Metro Station, Andheri Link Road, J.P. Road Corner, Andheri (West), Mumbai – 400053 | Survey No. 873, Village: Santej, Tal.: Kalol, Dist.: Gandhinagar-382721 |
| Ph: 079-29700574, 40026268 | M: +91 94273 20474 | M: +91 83693 99446 |
| CIN: L24229GJ1993PLC020879 | Ph: 02764-286327 M: +91 94273 58400 |