Jaro Institute of Technology Management and Research Limited — Quarter ended March 31, 2026 (Audited) and year ended March 31, 2026 (Audited)
| Particulars | Quarter ended March 31, 2026 (Audited) (Refer Note 2) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Unaudited) (Refer Note 3) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| I. INCOME | |||||
| Revenue from operations | 7,278.64 | 6,000.96 | 7,412.08 | 27,387.81 | 25,226.26 |
| Other income | 905.81 | 179.51 | 56.99 | 1,112.37 | 175.61 |
| Total income (I) | 8,184.45 | 6,180.47 | 7,469.07 | 28,500.18 | 25,401.87 |
| II. EXPENSES | |||||
| Employee benefits expense | 1,846.92 | 1,946.92 | 1,834.85 | 7,851.61 | 7,390.33 |
| Finance costs | 22.28 | 43.33 | 127.06 | 318.56 | 429.15 |
| Depreciation and amortisation expense | 244.53 | 252.54 | 244.53 | 977.34 | 914.79 |
| Other expenses | 3,322.23 | 3,004.19 | 2,790.84 | 12,327.42 | 9,653.24 |
| Total expenses (II) | 5,435.96 | 5,246.98 | 4,997.28 | 21,474.93 | 18,387.51 |
| III. Profit before tax (I-II) | 2,748.49 | 933.49 | 2,471.79 | 7,025.25 | 7,014.36 |
| IV. Tax expense | |||||
| Current tax | 82.23 | 1,077.79 | 145.95 | 1,357.43 | 697.32 |
| Adjustment of tax relating to earlier periods | (47.52) | – | (4.10) | (48.52) | 87.01 |
| Deferred tax expense / (credit) | 580.50 | (847.36) | 511.29 | 424.70 | 1,063.16 |
| Total Tax expense (IV) | 615.21 | 230.43 | 653.14 | 1,733.61 | 1,847.49 |
| V. Net Profit after tax for the period / year (III-IV) | 2,133.28 | 703.06 | 1,818.65 | 5,291.64 | 5,166.87 |
| VI. Other Comprehensive Income | |||||
| Items that will not be reclassified to profit or loss | |||||
| Re-measurement of the net defined benefit plan | (8.13) | (15.70) | (7.86) | (39.63) | (31.56) |
| Income tax effect on above | 2.07 | 3.90 | 1.94 | 9.97 | 7.94 |
| Other Comprehensive Income / (Loss) for the period / year (VI) | (6.06) | (11.80) | (5.92) | (29.66) | (23.62) |
| VII. Total Comprehensive Income / (Loss) for the period / year (V+VI) | 2,127.22 | 691.26 | 1,812.73 | 5,261.98 | 5,143.25 |
| Particulars | March 31, 2026 (Audited) | December 31, 2025 (Unaudited) | March 31, 2025 (Unaudited) | March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| Paid-up Equity share capital | 2,177.90 | 2,215.62 | 2,023.75 | 2,177.90 | 2,023.75 |
| Other Equity | 33,864.81 | 15,131.31 |
| Type | March 31, 2026 (Audited) | December 31, 2025 (Unaudited) | March 31, 2025 (Unaudited) | March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| Basic (INR) | 9.84 | 3.17 | 9.45 | 24.97 | 25.53 |
| Diluted (INR) | 9.77 | 3.15 | 9.40 | 24.78 | 25.35 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-Current Assets | ||
| Property, Plant and Equipment | 235.89 | 378.05 |
| Right of Use Assets | 685.66 | 1,238.01 |
| Financial Assets | ||
| – Other Financial Assets | 835.36 | 636.33 |
| Non-Current Tax Assets (net) | 543.27 | 1,470.58 |
| Total Non-Current assets | 2,300.18 | 3,722.97 |
| Current Assets | ||
| Financial Assets | ||
| – Investments | 7,047.91 | – |
| – Trade Receivables | 1,368.68 | 3,621.78 |
| – Cash and Cash Equivalents | 2,394.73 | 507.76 |
| – Bank balances other than Cash and Cash Equivalents | 5,008.81 | 8.26 |
| – Loans | 6.22 | 4.90 |
| – Other Financial Assets | 92.37 | 24.19 |
| Other Current Assets | 24,662.46 | 19,780.46 |
| Total Current Assets | 40,581.18 | 23,947.35 |
| Total Assets | 42,881.36 | 27,670.32 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| – Equity Share Capital | 2,177.90 | 2,023.75 |
| – Other Equity | 33,864.81 | 15,131.31 |
| Total Equity | 36,042.71 | 17,155.06 |
| Liabilities | ||
| Non-Current Liabilities | ||
| Financial Liabilities | ||
| – Borrowings | 18.37 | 38.07 |
| – Lease Liabilities | 145.59 | 544.66 |
| Provisions | 206.95 | 146.50 |
| Deferred Tax Liabilities (Net) | 2,440.79 | 2,026.06 |
| Total Non-Current Liabilities | 2,811.70 | 2,755.29 |
| Current Liabilities | ||
| Financial Liabilities | ||
| – Borrowings | 19.70 | 5,072.75 |
| – Lease Liabilities | 594.39 | 750.87 |
| – Trade Payables | ||
| i) total outstanding dues of micro enterprises and small enterprises | 70.69 | 38.65 |
| ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 2,011.37 | 1,266.07 |
| – Other Financial Liabilities | 919.47 | 459.03 |
| Other Current Liabilities | 326.10 | 112.43 |
| Provisions | 85.23 | 60.17 |
| Total Current Liabilities | 4,026.95 | 7,759.97 |
| Total Liabilities | 6,838.65 | 10,515.26 |
| Total Equity and Liabilities | 42,881.36 | 27,670.32 |
| Particulars | Year ended 31.03.2026 (Audited) | Year ended 31.03.2025 (Audited) |
|---|---|---|
| Cash flow from operating activities | ||
| Profit before tax | 7,025.25 | 7,014.36 |
| Adjustments for: | ||
| Depreciation and amortisation expenses | 977.34 | 914.79 |
| Allowances for expected credit losses (“ECL”) | (1.36) | (184.26) |
| Share-based compensation expense | 185.98 | 406.56 |
| Finance costs | 318.56 | 429.15 |
| Gain on termination of lease | – | (15.10) |
| Interest Income | (391.52) | (158.79) |
| Unrealised gain on fair valuation of current investments | (47.91) | – |
| Gain on sale of current investments | (668.91) | – |
| Unrealised foreign exchange loss (Net) | 0.37 | 1.80 |
| Operating Profit before Working Capital | 7,397.80 | 8,408.51 |
| Changes in operating Assets and Liabilities: | ||
| Adjustments for (increase)/decrease in operating assets: | ||
| Trade receivables | 2,254.09 | (2,270.21) |
| Other non-current financial assets | (199.03) | (8.16) |
| Other current financial assets | (22.72) | 461.79 |
| Other non-current and current assets | (4,882.03) | (6,949.96) |
| Adjustments for (increase)/decrease in operating liabilities: | ||
| Trade payables | 777.34 | (759.85) |
| Other current liabilities | 213.67 | (936.07) |
| Other financial liabilities | 451.21 | 353.23 |
| Provisions | 45.88 | (14.26) |
| Cash generated from / (used in) operations | 6,036.21 | (1,714.98) |
| Income tax paid (net) | (291.51) | (630.40) |
| Net cash flows generated from / (used in) operating activities (A) | 5,744.70 | (2,345.38) |
| Particulars | Year ended 31.03.2026 (Audited) | Year ended 31.03.2025 (Audited) |
|---|---|---|
| Cash flows from investment activities | ||
| Purchase of Property, Plant and Equipment | (84.65) | (412.40) |
| Proceeds from sale of Property, Plant & Equipment | 1.60 | – |
| Loan given to employees (Net) | (1.32) | – |
| Proceeds from repayment of loan given to employees (Net) | – | 0.39 |
| Purchase of current Investment (Net) | (6,331.09) | – |
| Investment in Fixed Deposits with Banks | (5,000.55) | (0.52) |
| Interest income on fixed deposits with Banks | 252.14 | 3.65 |
| Net cash flows used in investing activities (B) | (11,163.87) | (408.88) |
| Particulars | Year ended 31.03.2026 (Audited) | Year ended 31.03.2025 (Audited) |
|---|---|---|
| Cash flow from financing activities | ||
| Finance cost paid | (224.19) | (294.81) |
| Proceeds from issue of shares under employee stock options scheme | 3.10 | 13.68 |
| Proceeds from issue of Equity Shares | 17,000.00 | – |
| Proceeds from current borrowings from Banks | – | 8,736.25 |
| Transaction costs for issue of equity shares | (1,251.73) | – |
| Purchase of Treasury shares by the Trust | (1,868.55) | – |
| Repayment of current borrowings from Banks | (5,053.05) | (6,094.61) |
| Repayment of non-current borrowings from Banks | (19.70) | (15.59) |
| Dividend paid | (433.90) | (151.69) |
| Principal payment of lease liabilities | (751.47) | (640.34) |
| Interest payment of lease liabilities | (94.37) | (134.35) |
| Net cash flows generated from financing activities (C) | 7,306.14 | 1,418.54 |
| Net increase / (decrease) in cash and cash equivalents (A+B+C) | 1,886.97 | (1,335.72) |
| Cash and cash equivalents at the beginning of the year | 507.76 | 1,843.48 |
| Cash and cash equivalents at the end of the year | 2,394.73 | 507.76 |