Integrated Filing — IndAS



General information about company

Scrip Code 520066
NSE Symbol JAYBARMARU
MSEI Symbol NOTLISTED
ISIN INE571B01036
Name of company JAY BHARAT MARUTI LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 06-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Single segment
Description of single segment manufacturing of components for Automobiles
Start date and time of board meeting 06-02-2026   17:45:00
End date and time of board meeting 06-02-2026   20:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 64,549.43 1,78,497.77
Other income 86.36 195.87
Total income 64,635.79 1,78,693.64
2 Expenses
(a) Cost of materials consumed 48,813.61 1,32,563.83
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,104.53) (1,582.06)
(d) Employee benefit expense 5,505.68 15,825.74
(e) Finance costs 1,290.54 3,192.17
(f) Depreciation, depletion and amortisation expense 2,450.65 6,985.83
(f) Other Expenses
1 Other Expenses 4,246.87 11,883.14
Total other expenses 4,246.87 11,883.14
Total expenses 61,202.82 1,68,868.65
3 Total profit before exceptional items and tax 3,432.97 9,824.99
4 Exceptional items (640.05) (640.05)
5 Total profit before tax 2,792.92 9,184.94
6 Tax expense
7 Current tax 788.75 1,726.06
8 Deferred tax 213.69 1,558.41
9 Total tax expenses 1,002.44 3,284.47
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 1,790.48 5,900.47
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 1,790.48 5,900.47
17 Other comprehensive income net of taxes 63.60 615.21
18 Total Comprehensive Income for the period 1,854.08 6,515.68
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 2,165.00 2,165.00
Face value of equity share capital 2 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 1.65 5.45
Diluted earnings (loss) per share from continuing operations 1.65 5.45
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.65 5.45
Diluted earnings (loss) per share from continuing and discontinued operations 1.65 5.45
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) 1. The above financial results have been prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder and the other accounting principles generally accepted in India and in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. The above financial results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meeting held on 6th February, 2026. The limited review of financial results for the quarter and nine months ended December 31st, 2025, as required under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, has been performed by the Statutory Auditors and they have issued an unmodified report on the aforesaid results. 3. The Company is primarily operates in single segment i.e. manufacturing of components for Automobiles in India. Hence, no separate segment disclosures as per Ind AS 108 Operating Segments have been presented. 4. The figures of the previous periods have been re-grouped/re-classified, wherever necessary to conform to the current year's classification. 5. The figures for the current quarter ended December 31, 2025 and quarter ended December 31, 2024 are the balancing figures between the published year to date figures in respect of the period ended December 31, 2025 and December 31, 2024, respectively and published figures up to half year ended September 30, 2025 and September 30, 2024, respectively which were subjected to limited review. 6. The Consolidated financial results include the results of the Company and one Joint Venture. 7. On November 21,2025, the Government of India notified four Labour Codes, the Code on Wages,2019; Industrial Relations Code, 2020; Code on Social Security, 2020; and Occupational Safety, Health and Working Conditions Code,2020, consolidating 29 labour laws. The Ministry of Labour & Employment also issued draft Central Rules and FAQs to facilitate impact assessment. Based on the best available information and guidance from the Institute of Chartered Accountants of India, the Company recognized an incremental impact in the quarter & nine months ended December 31, 2025 amounting Rs.640.05 Lakhs and Rs 653.23 lakhs respectively in standalone & consolidated financial results , primarily due to the revised wage definition, which have been presented under Exceptional Items in the financial results. The Company will continue to monitor the finalization of Central and State Rules and further Government clarifications, and will record any additional accounting impact, as required. 8. Revenue from Operations include Incentive amounting to Rs. 3550 lakhs & Rs.12420 lakhs in current quarter and Nine Month ended 31st December,2025 respectively, pertaining to investment made in the state of Gujarat under Industrial Policy 2015 of Government of Gujarat.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement Gain/(Loss) of Defined Benefit Plan 13.65 63.83
2 Fair Value Gain/ (Loss) on Investments 124.08 681.76
Total Amount of items that will not be reclassified to profit and loss 137.73 745.59
2 Income tax relating to items that will not be reclassified to profit or loss 74.13 130.38
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 0.00 0.00
5 Total Other comprehensive income 63.60 615.21