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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 04-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
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 Single segment
Description of single segment manufacturing of components for Automobiles
Start date and time of board meeting 04-08-2026   16:15:00
End date and time of board meeting 04-08-2026   18:00:00
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



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 62,679.24 62,679.24
Other income 18.19 18.19
Total income 62,697.43 62,697.43
2 Expenses
(a) Cost of materials consumed 46,851.09 46,851.09
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,375.32) (1,375.32)
(d) Employee benefit expense 6,162.66 6,162.66
(e) Finance costs 1,057.75 1,057.75
(f) Depreciation, depletion and amortisation expense 2,415.92 2,415.92
(f) Other Expenses
1 Other Expenses 4,748.65 4,748.65
Total other expenses 4,748.65 4,748.65
Total expenses 59,860.75 59,860.75
3 Total profit before exceptional items and tax 2,836.68 2,836.68
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,836.68 2,836.68
6 Tax expense
7 Current tax 618.53 618.53
8 Deferred tax 123.17 123.17
9 Total tax expenses 741.70 741.70
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 2,094.98 2,094.98
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 89.68 89.68
16 Total profit (loss) for period 2,184.66 2,184.66
17 Other comprehensive income net of taxes 200.85 200.85
18 Total Comprehensive Income for the period 2,385.51 2,385.51
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,184.66 2,184.66
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 200.85 200.85
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
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.02 2.02
Diluted earnings (loss) per share from continuing operations 2.02 2.02
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 2.02 2.02
Diluted earnings (loss) per share from continuing and discontinued operations 2.02 2.02
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) Notes: 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 meeting held on August 4th, 2026. The audit of financial results for the quarter ended June 30, 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 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 quarter ended 31st March, 2026 are the balancing figures between the audited figures for the financial year ended 31st March, 2026 and unaudited published figures up to nine months ended 31st December, 2025 which were subjected to limited review. 6. The Consolidated financial results include the results of the Company and one Joint Venture. 7. Revenue from Operations include Incentive amounting to Rs. 3426 lakhs in quarter ended 30th June 2026 (PY Q1 5320 lakhs & PY Q4 Rs. 3550 lakhs) pertaining to investment made in the state of Gujarat under Industrial Policy 2015 of Government of Gujarat and in the state of Haryana under Haryana Enterprises & Employment Policy 2020 of Government of Haryana. 8. Pursuant to the changes in the MAT provisions introduced in the recent Budget, the Company opted for the concessional tax regime under Section 115BAA of the Income-tax Act with effect from 1 April 2026. Consequently, the applicable tax rate changed from 34.94% to 25.17%. Accordingly, deferred tax assets/liabilities were remeasured using the revised tax rate, and the resulting impact of Rs. 3,679.02 lakhs was 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


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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 33.64 33.64
2 Fair Value Gain/ (Loss) on Investments 204.99 204.99
Total Amount of items that will not be reclassified to profit and loss 238.63
2 Income tax relating to items that will not be reclassified to profit or loss 37.78 37.78
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 200.85 200.85