Integrated Filing — IndAS



General information about company
Scrip Code 544402
NSE Symbol JASH
MSEI Symbol NOTLISTED
ISIN INE039O01029
Name of company JASH ENGINEERING LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Geographical
Description of single segment
Start date and time of board meeting 07-Aug-2025   10:30:00
End date and time of board meeting 07-Aug-2025   14:20:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 771241000
Other income 47444000
Total income 818685000
2 Expenses
(a) Cost of materials consumed 409199000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -23963000
(d) Employee benefit expense 176002000
(e) Finance costs 20128000
(f) Depreciation, depletion and amortisation expense 19628000
(f) Other Expenses
1 Other Expenses 162397000 162397000
Total other expenses 162397000
Total expenses 763391000
3 Total profit before exceptional items and tax 55294000
4 Exceptional items 0
5 Total profit before tax 55294000
6 Tax expense
7 Current tax 9435000
8 Deferred tax 4382000
9 Total tax expenses 13817000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 41477000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 41477000
17 Other comprehensive income net of taxes -4239000
18 Total Comprehensive Income for the period 37238000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 125510000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.66
Diluted earnings (loss) per share from continuing operations 0.66
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.66
Diluted earnings (loss) per share from continuing and discontinued operations 0.66
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) The above unaudited standalone and consolidated financial results of Jash Engineering Limited and the Group comprising its Subsidiaries and Joint Venture, for the quarter ended 30th June 2025 have been reviewed by the Audit Committee and approved by the Board of Directors of the Holding Company in their respective meetings held on 7th August 2025 n nThe statutory auditors have conducted audit of these financial results in terms of Regulation 33 of SEBI LODR Regulations 2015 as amended



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Within India 530658000 530658000
2 Outside India 745446000 745446000
Total Segment Revenue 1276104000
Less: Inter segment revenue
Revenue from operations 1276104000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Within India 0 0
2 Outside India 0 0
Total Profit before tax 0
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 0
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Within India 5016160000 5016160000
2 Outside India 2308260000 2308260000
Total Segment Asset 7324420000 7324420000
Un-allocable Assets 0 0
Net Segment Asset 7324420000 7324420000
4 Segment Liabilities
Segment Liabilities
1 Within India 1881791000 1881791000
2 Outside India 1103593000 1103593000
Total Segment Liabilities 2985384000 2985384000
Un-allocable Liabilities 0 0
Net Segment Liabilities 2985384000 2985384000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) In accordance with Ind AS 108 the Board of Directors, being the Chief operating decision maker of the Group has determined Manufacturing and trading of varied engineering products for general engineering industry water and waste water industry and bulk solids handling industry as the only operating segment



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 5980000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss -1741000
5 Total Other comprehensive income -4239000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 DELOITTE HASKINS & SALES LLP Yes 01-Aug-2024


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 07-Mar-2024
Amount Raised 381400000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review NA
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Working capital requirements of subsidiaries towards funding capital expenditure of subsidiaries and other general corporate purposes of the Company NA 381400000 0 259800000 0


Signatory Details
Name of signatory DHARMENDRA JAIN
Designation of person Chief Financial Officer
Place Indore
Date 07-Aug-2025