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 19-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment manufacturing of components for Automobiles
Start date and time of board meeting 19-05-2026   13:30:00
End date and time of board meeting 19-05-2026   15:40:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 76,601.47 2,55,099.24
Other income 96.10 291.97
Total income 76,697.57 2,55,391.21
2 Expenses
(a) Cost of materials consumed 57,171.54 1,89,735.37
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 821.48 (760.58)
(d) Employee benefit expense 5,137.67 21,603.46
(e) Finance costs 1,173.57 4,365.74
(f) Depreciation, depletion and amortisation expense 2,484.51 9,470.34
(f) Other Expenses
1 Other Expenses 4,377.00 16,260.14
Total other expenses 4,377.00 16,260.14
Total expenses 71,165.77 2,40,674.47
3 Total profit before exceptional items and tax 5,531.80 14,716.74
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,531.80 14,716.74
6 Tax expense
7 Current tax 1,318.96 3,082.82
8 Deferred tax (3,653.07) (2,092.05)
9 Total tax expenses (2,334.11) 990.77
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 7,865.91 13,725.97
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 93.20 241.46
16 Total profit (loss) for period 7,959.11 13,967.43
17 Other comprehensive income net of taxes (474.25) 140.25
18 Total Comprehensive Income for the period 7,484.86 14,107.68
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 7,959.11 13,967.43
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 7,484.86 14,107.68
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
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 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 7.35 12.9
Diluted earnings (loss) per share from continuing operations 7.35 12.9
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 7.35 12.9
Diluted earnings (loss) per share from continuing and discontinued operations 7.35 12.9
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 prescribed under Section 133 ofthe 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 meeting held on May 19, 2026. The audit of financial results for the quarter and year ended March 31, 2026 as required under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, has been completed 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 Board at its meeting held on May 19,2026 has recommended a dividend @35% i.e.Rs0.70 per share ( on fully paid up equity share of Rs. 2/- each) for the year ended March 31, 2026. 5. The figures of the previous periods have been re-grouped/re-classified, wherever necessary to conform to the current year's classification. 6. The figures for the current quarter ended March 31st, 2026 and quarter ended March 31st, 2025 are the balancing figures between the audited figures in respect of the full financial year ended March 31,2026 and March 31,2025 respectively and published year to date figures up to third quarter ended December 31,2025 and December 31,2024 respectively which were subjected to limited review. 7. The Consolidated financial results include the results of the Company and one Joint Venture. 8. 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 has recognized an incremental impact in the quarter ended March 31, 2026 amounting to Rs.322.86 Lakhs and Rs 333.89 lakhs respectively in standalone & consolidated financial results , primarily due to the revised wage definition, which have been presented under Employee benefits Expenses in the financial results. 9. Revenue from Operations include Incentive amounting to Rs. 3550 lakhs & Rs.15970 lakhs in current quarter and Year ended 31st March,2026 respectively, pertaining to investment made in the state of Gujarat under Industrial Policy 2015 of Government of Gujarat. 10. Pursuant to the changes in MAT provisions introduced in the recent Budget, the Company is going to opt concessional tax regime under Section 115BAA of the Income-tax Act w.e.f 1 April 2026 and the applicable tax rate will change from 34.94% to 25.17%. Accordingly, Deferred tax assets/liabilities have been remeasured using the revised tax rate, and the impact of Rs. 3679.02 Lakhs has been recognized in the Statement of Profit and Loss for the quarter ended 31 March 2026.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1,17,167.97
Capital work-in-progress 10,956.54
Investment property 22.74
Goodwill 0.00
Other intangible assets 88.23
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 1,813.42
Non-current financial assets
Non-current investments 2,332.08
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other Financial Assets 428.86
Total of other non-current financial assets 428.86
Total non-current financial assets 2,760.94
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 1,190.41
Total of other non-current assets 1,190.41
Total non-current assets 1,34,000.25
2 Current assets
Inventories 26,860.95
Current financial asset
Current investments 0.00
Trade receivables, current 11,688.62
Cash and cash equivalents 477.46
Bank balance other than cash and cash equivalents 41.59
Loans, current 0.00
Other current financial assets
Total of other current financial assets 6,774.20
Total current financial assets 18,981.87
Current tax assets (net) 2,009.83
Other current assets
1 Other current assets 1,252.00
Total of other current assets 1,252.00
Total current assets 49,104.65
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,83,104.90
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,165.00
Other equity 67,446.61
Total equity attributable to owners of parent 69,611.61
Non controlling interest 0.00
Total equity 69,611.61
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 27,566.38
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease Liabilities 8,407.47
Total of other non-current financial liabilities 8,407.47
Total non-current financial liabilities 35,973.85
Provisions, non-current 1,101.85
Deferred tax liabilities (net) 9,925.13
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 8,766.41
Total of other non-current liabilities 8,766.41
Total non-current liabilities 55,767.24
Current liabilities
Current financial liabilities
Borrowings, current 16,307.10
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 865.04
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 28,613.55
Total Trade payable 29,478.59
Other current financial liabilities
1 Lease Liabilities 839.64
2 Other financial liabilities 4,908.48
Total of other current financial liabilities 5,748.12
Total current financial liabilities 51,533.81
Other current liabilities 5,485.77
1 Other current liabilities 5,485.77
Total of other current liabilities 5,485.77
Provisions, current 387.75
Current tax liabilities (Net) 318.72
Deferred government grants, Current 0.00
Total current liabilities 57,726.05
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 1,13,493.29
Total equity and liabilites 1,83,104.90
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
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 (8.00) 54.89
2 Fair Value Gain/(Loss) on Investments (475.59) 206.17
Total Amount of items that will not be reclassified to profit and loss (483.59) 261.06
2 Income tax relating to items that will not be reclassified to profit or loss (9.34) 120.81
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 (474.25) 140.25



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 14,716.74
Adjustments for reconcile profit (loss)
Adjustments for finance costs 4,365.74
Adjustments for decrease (increase) in inventories (1,836.47)
Adjustments for decrease (increase) in trade receivables, current (3,697.54)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (6,578.28)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 4,857.37
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 9,470.34
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 32.03
Adjustments for interest income 174.03
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 8.03
Other adjustments to reconcile profit (loss) (50.53)
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 6,332.60
Net cash flows from (used in) operations 21,049.34
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,391.74
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 19,657.60
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 1,529.83
Purchase of property, plant and equipment 14,934.29
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 32.03
Interest received 174.03
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 43.20
Net cash flows from (used in) investing activities (13,155.20)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 8,249.88
Repayments of borrowings 8,751.94
Payments of lease liabilities 1,073.54
Dividends paid 757.75
Interest paid 3,819.25
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (6,152.60)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 349.80
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 349.80
Cash and cash equivalents cash flow statement at beginning of period 127.66
Cash and cash equivalents cash flow statement at end of period 477.46





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 M/s G S A and Assocites LLP, Chartered Accountant Yes 28-02-2027