Integrated Filing — IndAS
General information about company
| Scrip Code |
500306 |
| NSE Symbol |
JAYKAY |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE903A01025 |
| Name of company |
JAYKAY ENTERPRISES 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 |
13-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
06-02-2026 |
| 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
13-02-2026 16:00:00 |
| End date and time of board meeting |
13-02-2026 18:20:00 |
| Whether cash flow statement is applicable on company |
|
| Type of cash flow statement |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
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? |
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? |
Yes |
|
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 |
64.64 |
188.19 |
|
Other income |
393.52 |
2,615.56 |
|
Total income |
458.16 |
2,803.75 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
25.93 |
75.15 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(99.97) |
(62.23) |
| (d) |
Employee benefit expense |
86.98 |
252.26 |
| (e) |
Finance costs |
5.14 |
13.16 |
| (f) |
Depreciation, depletion and amortisation expense
|
52.98 |
167.22 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
185.57 |
381.19 |
|
Total other expenses |
185.57 |
381.19 |
|
Total expenses |
256.63 |
826.75 |
| 3 |
Total profit before exceptional items and tax |
201.53 |
1,977.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
201.53 |
1,977.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
23.25 |
112.71 |
| 8 |
Deferred tax |
4.70 |
55.58 |
| 9 |
Total tax expenses |
27.95 |
168.29 |
| 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 |
173.58 |
1,808.71 |
| 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 |
173.58 |
1,808.71 |
| 17 |
Other comprehensive income net of taxes |
0.00 |
(1,235.93) |
| 18 |
Total Comprehensive Income for the period |
173.58 |
572.78 |
| 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 |
1,302.87 |
1,302.87 |
|
Face value of equity share capital |
1 |
1 |
| 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 |
0.14 |
1.43 |
|
Diluted earnings (loss) per share from continuing operations |
0.14 |
1.43 |
| 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 |
0.14 |
1.43 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
0.14 |
1.43 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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) |
| 1 |
Defence & Aerospace Division |
0.0006464 |
0.0018819 |
| 2 |
Digital Manufacturing and Advance Systems |
0.00 |
0.00 |
| 3 |
Unallocated/ Residual Segment |
0.0039352 |
2,615.56 |
|
Total Segment Revenue |
458.16 |
2,803.75 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
458.16 |
2,803.75 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Defence & Aerospace Division |
15.36 |
(153.25) |
| 2 |
Digital Manufacturing and Advance Systems |
(10.49) |
(31.50) |
| 3 |
Unallocated/ Residual Segment |
0.00 |
0.00 |
|
Total Profit before tax |
4.87 |
(184.75) |
|
i. Finance cost |
5.14 |
13.16 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(201.80) |
(2,174.91) |
|
Profit before tax |
201.53 |
1,977.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Defence & Aerospace Division |
2,563.22 |
2,563.22 |
| 2 |
Digital Manufacturing and Advance Systems |
90.75 |
90.75 |
| 3 |
Unallocated/ Residual Segment |
0.00 |
0.00 |
|
Total Segment Asset |
2,653.97 |
2,653.97 |
|
Un-allocable Assets |
48,475.76 |
48,475.76 |
|
Net Segment Asset |
51,129.73 |
51,129.73 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Defence & Aerospace Division |
273.48 |
273.48 |
| 2 |
Digital Manufacturing and Advance Systems |
0.00 |
0.00 |
| 3 |
Unallocated/ Residual Segment |
0.00 |
0.00 |
|
Total Segment Liabilities |
273.48 |
273.48 |
|
Un-allocable Liabilities |
50,856.25 |
50,856.25 |
|
Net Segment Liabilities |
51,129.73 |
51,129.73 |
|
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 |
Items that will not be reclassified to profit and loss |
0.00 |
0.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
0.00 |
0.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
0.00 |
0.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Items that will be reclassified to profit and loss |
0.00 |
(1,235.93) |
|
Total Amount of items that will be reclassified to profit and loss |
0.00 |
(1,235.93) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
0.00 |
(1,235.93) |
Statement on Deviation or Variation for proceeds of Public Issue, Rights
Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Amount in (Lakhs)
| Mode of Fund Raising |
Rights Issues |
| Description of mode of fund raising
(Applicable in case of others is selected) |
|
| Date of Raising Funds |
11-09-2024 |
| Amount Raised |
14,614.42 |
| Report filed for Quarter ended |
31-12-2025 |
| Monitoring Agency |
Applicable |
| Monitoring Agency Name, if applicable |
Acuite Ratings & Research Limited |
| 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 |
|
| Comments of the Audit Committee after review |
No comments from Audit Committee |
| Comments of the auditors, if any |
No comments from Auditor |
| 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 |
JK Defence- Purchase of Plant & Machinery |
NA |
1,553.61 |
100.00 |
0.00 |
0.00 |
|
| 2 |
JK Defence- Purchase of Land |
NA |
1,403.53 |
1,403.53 |
1,387.20 |
0.00 |
|
| 3 |
JK Defence- Construction of Building |
NA |
1,655.64 |
100.00 |
19.84 |
0.00 |
|
| 4 |
JK Defence- Other Miscellaneous (Including but not limited to preliminary regulatory expenses, staffing, marketing, etc.) |
NA |
542.75 |
1,000.00 |
914.36 |
0.00 |
|
| 5 |
JK Defence- Repayment of Loan |
NA |
3,300.00 |
6,900.00 |
6,866.52 |
0.00 |
|
| 6 |
JK Digital- Purchase of Plant & Machinery |
NA |
3,600.00 |
2,300.00 |
2,224.29 |
0.00 |
|
| 7 |
JK Digital- Centre of Excellence Lab |
NA |
200.00 |
300.00 |
264.76 |
0.00 |
|
| 8 |
JK Digital- Cost 3D Machines and Quality Labs Interior Works |
NA |
1,000.00 |
1,000.00 |
145.83 |
0.00 |
|
| 9 |
JK Digital- General Corporate Expenses |
NA |
0.00 |
100.00 |
97.69 |
0.00 |
|
| 10 |
General Corporate Expenses |
NA |
1,277.42 |
1,322.80 |
1,117.41 |
0.00 |
|
| 11 |
Issue Expenses |
NA |
82.00 |
88.60 |
88.60 |
0.00 |
|
Signatory Details
| Name of signatory |
Sanjay Kumar Jain |
| Designation of person |
Chief Financial Officer |
| Place |
Delhi |
| Date |
13-02-2026 |
Format for Disclosing Outstanding Default on Loans and Debt Securities
Amount in (Lakhs)
<
| Sr. No. |
Particulars |
Amount |
Remarks |
| 1. |
Loans / revolving facilities like cash credit
from banks / financial institutions |
| A |
Total amount outstanding as on date |
0.00 |
|
| B |
Of the total amount outstanding, amount of default as on date |
0.00 |
|
| 2. |
Unlisted debt securities i.e. NCDs and NCRPS
|
| A |
Total amount outstanding as on date |
0.00 |
|
| B |
Of the total amount outstanding, amount of default as on date |
0.00 |
|
| 3. |
Total financial indebtedness of the listed entity including short-term
and long-term debt |
0.00 |
|