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 27-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-05-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 27-05-2026   12:00:00
End date and time of board meeting 27-05-2026   15:50:00
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 Statement on impact of audit qualification



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 6,115.69 23,964.90
Other income 862.39 4,264.52
Total income 6,978.08 28,229.42
2 Expenses
(a) Cost of materials consumed 631.43 1,561.33
(b) Purchases of stock-in-trade 325.75 (174.52)
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 226.40 332.89
(d) Employee benefit expense 3,764.30 14,357.22
(e) Finance costs 226.88 679.76
(f) Depreciation, depletion and amortisation expense 354.54 1,549.39
(f) Other Expenses
1 Other Expenses 1,772.79 5,498.71
Total other expenses 1,772.79 5,498.71
Total expenses 7,302.09 23,804.78
3 Total profit before exceptional items and tax (324.01) 4,424.64
4 Exceptional items 18,183.32 17,735.77
5 Total profit before tax 17,859.31 22,160.41
6 Tax expense
7 Current tax 328.67 1,472.04
8 Deferred tax (420.74) (841.97)
9 Total tax expenses (92.07) 630.07
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 17,951.38 21,530.34
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 30.66 34.51
16 Total profit (loss) for period 17,982.04 21,564.85
17 Other comprehensive income net of taxes 1,427.51 1,406.90
18 Total Comprehensive Income for the period 19,409.55 22,971.75
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 21,132.35 24,660.55
Total profit or loss, attributable to non-controlling interests (1,722.79) (1,688.80)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 21,132.35 24,660.55
Total comprehensive income for the period attributable to owners of parent non-controlling interests (1,722.79) (1,688.80)
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 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 14.08 16.88
Diluted earnings (loss) per share from continuing operations 14.08 16.88
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 14.08 16.88
Diluted earnings (loss) per share from continuing and discontinued operations 14.08 16.88
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 3,945.97
Capital work-in-progress 5,534.72
Investment property 914.99
Goodwill 382.72
Other intangible assets 3,584.44
Intangible assets under development 506.20
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 31,303.31
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 10,813.17
Total of other non-current financial assets 10,813.17
Total non-current financial assets 42,116.48
Deferred tax assets (net) 574.19
Other non-current assets
1 Other non-current assets 528.46
Total of other non-current assets 528.46
Total non-current assets 58,088.17
2 Current assets
Inventories 4,245.37
Current financial asset
Current investments 17.12
Trade receivables, current 9,505.78
Cash and cash equivalents 2,922.59
Bank balance other than cash and cash equivalents 1,991.07
Loans, current 484.50
Other current financial assets
Total of other current financial assets 3,655.99
Total current financial assets 18,577.05
Current tax assets (net) 0.00
Other current assets
1 Other current assets 2,444.10
Total of other current assets 2,444.10
Total current assets 25,266.52
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 83,354.69
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,302.75
Other equity 67,654.20
Total equity attributable to owners of parent 68,956.95
Non controlling interest 720.21
Total equity 69,677.16
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Other non-current financial liabilities 2,931.14
Total of other non-current financial liabilities 2,931.14
Total non-current financial liabilities 2,931.14
Provisions, non-current 1,350.76
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current
Other non-current liabilities
1 Other non-current liabilities 2,200.24
Total of other non-current liabilities 2,200.24
Total non-current liabilities 6,482.14
Current liabilities
Current financial liabilities
Borrowings, current 792.18
Trade payables, 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 3,206.88
Total Trade payable 3,206.88
Other current financial liabilities
1 Other current financial liabilities 412.27
Total of other current financial liabilities 412.27
Total current financial liabilities 4,411.33
Other current liabilities 2,468.12
1 Other current liabilities 2,468.12
Total of other current liabilities 2,468.12
Provisions, current 219.88
Current tax liabilities (Net) 96.06
Deferred government grants, Current 0.00
Total current liabilities 7,195.39
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 13,677.53
Total equity and liabilites 83,354.69
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)
1 Defence & Aerospace Division 1,240.26 3,767.94
2 Digital Manufacturing and Advance Systems (563.54) (510.12)
3 Digital Service 5,460.76 20,728.87
4 Other Unallocated Revenue 0.0086238 4,264.52
Total Segment Revenue 6,999.86 28,251.21
Less: Inter segment revenue
Revenue from operations 6,999.86 28,251.21
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Defence & Aerospace Division 155.36 472.42
2 Digital Manufacturing and Advance Systems (1,339.43) (1,567.68)
3 Digital Service 402.23 2,557.37
4 Other Unallocated Revenue (16,815.90) (14,754.88)
Total Profit before tax (17,597.74) (13,292.77)
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax (17,597.74) (13,292.77)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Defence & Aerospace Division 15,993.95 15,993.95
2 Digital Manufacturing and Advance Systems 4,668.49 4,668.49
3 Digital Service 26,612.24 26,612.24
4 Other Unallocated Revenue 0.00 0.00
Total Segment Asset 47,274.68 47,274.68
Un-allocable Assets 36,080.01 36,080.01
Net Segment Asset 83,354.69 83,354.69
4 Segment Liabilities
Segment Liabilities
1 Defence & Aerospace Division 13,242.34 13,242.34
2 Digital Manufacturing and Advance Systems 4,539.87 4,539.87
3 Digital Service 26,612.24 26,612.24
4 Other Unallocated Revenue 0.00 0.00
Total Segment Liabilities 44,394.45 44,394.45
Un-allocable Liabilities 38,960.25 38,960.25
Net Segment Liabilities 83,354.70 83,354.70
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 Items that will not be reclassified to profit and loss 602.05 581.44
Total Amount of items that will not be reclassified to profit and loss 602.05 581.44
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 825.46 825.46
Total Amount of items that will be reclassified to profit and loss 825.46 825.46
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 1,427.51 1,406.90



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 22,160.41
Adjustments for reconcile profit (loss)
Adjustments for finance costs 679.76
Adjustments for decrease (increase) in inventories (323.68)
Adjustments for decrease (increase) in trade receivables, current 1,559.60
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 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,051.57
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 1,549.39
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 0.05
Adjustments for interest income 1,063.55
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 0.00
Other adjustments to reconcile profit (loss) (17,735.77)
Other adjustments for non-cash items 34.51
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (14,248.22)
Net cash flows from (used in) operations 7,912.19
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,318.97
Other inflows (outflows) of cash (2,560.72)
Net cash flows from (used in) operating activities 4,032.50
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 0.00
Purchase of property, plant and equipment 3,412.55
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 (8,246.60)
Purchase of other long-term assets (10,804.63)
Cash advances and loans made to other parties 250.00
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 0.05
Interest received 1,063.55
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (3,133.63)
Net cash flows from (used in) investing activities (3,174.55)
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 79.18
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 252.02
Repayments of borrowings 0.00
Payments of lease liabilities 76.70
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (679.76)
Net cash flows from (used in) financing activities (425.26)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 432.69
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 432.69
Cash and cash equivalents cash flow statement at beginning of period 2,489.90
Cash and cash equivalents cash flow statement at end of period 2,922.59





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 Statement on impact of audit qualification
Auditor's opinion Qualified 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
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 P.L. Tandon & Co. , Chartered Accountant Yes 30-04-2028


Financial details

Amount in (Lakhs)

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 28,229.42 27,777.82
2 Total Expenditure 23,804.78 23,853.38
3 Net Profit/(Loss) 21,564.86 21,113.26
4 Earnings Per Share 16.88 16.88
5 Total Assets 83,354.69 82,903.09
6 Total Liabilities 0.00 0.00
7 Net Worth 69,677.16 69,225.56


Audit qualification

Amount in (Lakhs)

Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Whether appeared first time Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block

Textual Information(1) 1. Deferred Tax Assets amounting to Rs. 403 Lakhs has been recognized in non-compliance of Ind AS 12.

2. Revenue Expenditure Rs. 48.60 Lakhs has been capitalized.
Textual Information(2) NIL
Textual Information(3) At present impact of qualification with regard to balances reconciliation of various parties is not ascertainable.
Textual Information(4) At present impact is not ascertainable.
Textual Information(5) Refer Auditors Report disseminated on the Website of the Exchange


Signatories detail

Name of CEO / Managing director Abhishek Singhania
Name of CFO Sanjay Jain
Name of audit committee chairman Renu Nanda
Name of statutory auditor Prithi Pal Singh
Name of other signatory, if any, with designation
Place Delhi
Date 27-05-2026