Jayshree Chemicals Limited — Quarter ended 31st March 2026 (audited) and year ended 31st March 2026 (audited)
There are no financial tables for the quarter alone in the provided document; the main financial tables are for the year ended 31st March 2026, with quarter/year comparative columns.
| Sl No | PARTICULARS | QUARTER ENDED | YEAR ENDED |
|---|---|---|---|
| 31-Mar-26 (Audited) | 31-Dec-25 (Un-Audited) | ||
| 1 | Continuing Operation | ||
| (a) | Revenue from Operations | 612.29 | 568.25 |
| (b) | Other Income | 25.27 | 26.03 |
| Total Income | 637.56 | 594.28 | |
| 2 | Expenses | ||
| (a) | Purchases of stock-in-trade | (1.66) | 1.88 |
| (b) | Change in inventories of finished goods, work-in-progress and stock-in-trade | 16.10 | 14.93 |
| (c) | Freight & Forwarding Expense | 16.16 | 21.64 |
| (d) | Employee Benefits Expense | 2.00 | 1.79 |
| (e) | Finance Costs | 0.18 | 0.15 |
| (f) | Depreciation and Amortisation Expense | 18.80 | 20.43 |
| (g) | Other Expense | 616.98 | 586.76 |
| Total expenses | 20.58 | 7.52 | |
| 3 | Profit before Exceptional Items and Tax (1 – 2) | 1.70 | 3.20 |
| 4 | Exceptional Items | 18.88 | 4.32 |
| 5 | Profit Before Tax from Continuing Operations (3 – 4) | ||
| 6 | Tax Expenses of Continuing Operations | 18.88 | 4.32 |
| 7 | Profit for the Period from Continuing Operations (5-6) | ||
| 8 | Discontinued Operations (Refer Note No. 5 & 6) | ||
| (a) | Profit/(Loss) Before Tax From Discontinued Operation | – | – |
| 9 | (b) Tax (Expenses) / Income of Discontinued Operation | – | – |
| 10 | Profit / (Loss) After Tax From Discontinued Operation (8-9) | 18.88 | 4.32 |
| 11 | Profit / (Loss) After Tax (7+10) | ||
| 12 | Other Comprehensive Income (net of tax) | ||
| (a) | Other Comprehensive Income from Continuing Operations (net of tax) | (1.74) | – |
| 13 | (b) Other Comprehensive Income from Discontinuing Operations (net of tax) | (1.74) | – |
| 14 | Total Other Comprehensive Income (net of tax) (12+13) | 17.14 | 4.32 |
| 15 | Total Comprehensive Income for the Period (11+14) | 2,933 | 2,933 |
| 16 | Paid-up Equity Share Capital (Face Value of the Share Rs.10/- each) | ||
| 17 | Earnings per share (of Rs. 10/- each) (not Annualised): | ||
| (a) | Basic – Continuing Operations | 0.06 | 0.01 |
| (b) | Diluted – Continuing Operations | 0.06 | 0.01 |
| (c) | Basic – Discontinued Operations | – | – |
| (d) | Diluted – Discontinued Operations | – | – |
| (e) | Basic – Continuing and Discontinued Operations | 0.06 | 0.01 |
| (f) | Diluted – Continuing and Discontinued Operations | 0.06 | 0.01 |
| PARTICULARS | QUARTER ENDED | YEAR ENDED |
|---|---|---|
| 31-Mar-26 (Audited) | 31-Dec-25 (Un-Audited) | |
| Segment Revenue (Gross) | ||
| Continuing Operation | ||
| – Trading Division | 612.29 | 568.25 |
| Discontinuing Operation | ||
| – Wind Power Division | – | – |
| – Electric Division | – | – |
| Net Sales/Income from Operations | 612.29 | 568.25 |
| Segment Results | ||
| – Trading Division | 25.42 | 12.79 |
| Net Profit / (Loss) for the year (before finance costs, tax and exceptional items) | ||
| – Less-Finance Costs (Continuing Operations) | (2.00) | (1.79) |
| – Less-Exceptional Item (net) (Continuing Operations) | (1.70) | (3.20) |
| – Add: Other Un-allocable income net off un-allocable expenditure (Continuing Operations) | 18.88 | 4.32 |
| Total Profit / (loss) before Tax (Continuing Operations) | ||
| Profit/(Loss) from Discontinued Operations | ||
| – Wind Power Division | – | – |
| – Electric Division | – | – |
| Total Profit / (loss) before Tax (Discontinued Operations) | ||
| Total Profit / (loss) before Tax (Continuing and Discontinued Operations) | 18.88 | 4.32 |
| Particulars | 31-Mar-26 | 31-Dec-25 | 31-Mar-25 | 31-Mar-26 | 31-Mar-25 |
|---|---|---|---|---|---|
| Trading Division | 677.22 | 692.95 | 590.07 | 677.22 | 590.07 |
| Wind Power Division (Discontinued Operations) Refer Note No 5 | – | – | 320.51 | – | 320.51 |
| Electric Division (Discontinued Operations) Refer Note No 6 | – | – | 10.69 | – | 10.69 |
| Unallocated Asset | 1,093.46 | 1,140.03 | 890.19 | 1,093.46 | 890.19 |
| TOTAL ASSETS | 1,770.68 | 1,832.98 | 1,811.46 | 1,770.68 | 1,811.46 |
| Particulars | 31-Mar-26 | 31-Dec-25 | 31-Mar-25 | 31-Mar-26 | 31-Mar-25 |
|---|---|---|---|---|---|
| Trading Division | 72.53 | 148.91 | 84.68 | 72.53 | 84.68 |
| Wind Power Division (Discontinued Operations) Refer Note No 5 | – | – | 46.45 | – | 46.45 |
| Electric Division (Discontinued Operations) Refer Note No 6 | – | – | 9.06 | – | 9.06 |
| Unallocated Liabilities | 652.95 | 656.00 | 655.25 | 652.95 | 655.25 |
| TOTAL LIABILITIES | 725.48 | 804.91 | 795.44 | 725.48 | 795.44 |
| Particulars | As at 31/03/2026 (Audited) | As at 31/03/2025 (Audited) |
|---|---|---|
| ASSETS : | ||
| Non-current Assets | ||
| (a) Property, Plant & Equipment | 1.80 | 271.64 |
| (b) Other Intangible Assets | 0.49 | 0.63 |
| Other Financial Assets | 5.82 | 5.98 |
| (c) Deferred Tax Assets (Net) | 1.43 | 1.43 |
| (d) Other Non current Assets | 7.53 | |
| 9.54 | 287.21 | |
| 2 Current Assets | ||
| (a) Inventories | 10.09 | 5.60 |
| (b) Financial Assets | ||
| (i) Investments | 10.58 | 102.68 |
| (i) Trade receivables | 502.10 | 449.38 |
| (ii) Cash & cash equivalents | 5.92 | 12.44 |
| (iii) Bank balances other than (ii) above | 837.89 | 804.09 |
| (iv) Loans | 250.00 | – |
| (v) Other Financial Assets | 2.34 | 2.20 |
| (c) Current Tax Assets (Net) | 105.38 | 96.39 |
| (d) Other Current Assets | 36.84 | 51.47 |
| 1,761.14 | 1,524.25 | |
| TOTAL ASSETS | 1,770.68 | |
| 1,811.46 | ||
| EQUITY AND LIABILITIES: | ||
| II Equity | ||
| 1 (a) Equity Share capital | 2,932.65 | 2,932.65 |
| (b) Other Equity | (1,887.45) | (1,916.63) |
| 1,045.20 | 1,016.02 | |
| 2 Non-current Liabilities : | ||
| (a) Provisions | 2.00 | 2.89 |
| 2.00 | 2.89 | |
| 3 Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 54.52 | 77.97 |
| (ii) Trade Payables | ||
| (A) total outstanding dues of micro enterprises and small enterprises; | – | – |
| (B) total outstanding dues of creditors other than micro enterprises and small enterprises | 18.81 | 20.90 |
| (iii) Other financial liabilities | 39.51 | 74.66 |
| (b) Other current liabilities | 396.88 | 396.04 |
| (c) Provisions | 213.76 | 222.98 |
| 723.48 | 792.55 | |
| TOTAL EQUITY AND LIABILITIES | 1,770.68 | |
| 1,811.46 |
| PARTICULARS | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|
| (A) CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit before Tax and Extra-ordinary Items | 30.93 | (26.61) |
| Adjustments for: | ||
| – Allowance /Bad Debts Written Off | – | – |
| – Depreciation & Amortisation | 7.74 | 25.78 |
| – Net Profit/(Loss) on sale of fixed/discarded assets | 0.07 | 1.69 |
| – Remeasurement of the defined benefit plans | – | – |
| – Obsolete Inventory Written Off | 7.53 | – |
| – Sundry Balances Written Off | 6.55 | 5.56 |
| – Interest Expenses | (10.23) | – |
| – Profit on Slump Sale of Wind Mill | – | – |
| – Liabilities no longer required written back | – | – |
| – Net (Gain) / Loss on sale of Current Investment | (6.12) | (2.68) |
| – Interest Income | (70.28) | (64.25) |
| ** |