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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-08-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 14-08-2026   16:30:00
End date and time of board meeting 14-08-2026   18:45:00
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 7,457.33 7,457.33
Other income 221.22 221.22
Total income 7,678.55 7,678.55
2 Expenses
(a) Cost of materials consumed 351.19 351.19
(b) Purchases of stock-in-trade 832.40 832.40
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (612.23) (612.23)
(d) Employee benefit expense 3,930.88 3,930.88
(e) Finance costs 144.62 144.62
(f) Depreciation, depletion and amortisation expense 511.50 511.50
(f) Other Expenses
1 Other Expenses 1,893.18 1,893.18
Total other expenses 1,893.18 1,893.18
Total expenses 7,051.54 7,051.54
3 Total profit before exceptional items and tax 627.01 627.01
4 Exceptional items 0.00 0.00
5 Total profit before tax 627.01 627.01
6 Tax expense
7 Current tax 282.27 282.27
8 Deferred tax (4.18) (4.18)
9 Total tax expenses 278.09 278.09
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 348.92 348.92
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 102.45 102.45
16 Total profit (loss) for period 451.37 451.37
17 Other comprehensive income net of taxes 84.63 84.63
18 Total Comprehensive Income for the period 536.00 536.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 441.20 441.20
Total profit or loss, attributable to non-controlling interests 10.18 10.18
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 84.63 84.63
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 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 0.35 0.35
Diluted earnings (loss) per share from continuing operations 0.35 0.35
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 0.35 0.35
Diluted earnings (loss) per share from continuing and discontinued operations 0.35 0.35
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


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)
1 Defence & Aerospace Division 0.0057304 0.0057304
2 Digital Manufacturing and Advance Systems 0.0090296 0.0090296
3 Digital Service 5,981.33 5,981.33
4 Other Unallocated Revenue 0.0022122 0.0022122
5 Exceptional items 0.00 0.00
Total Segment Revenue 7,678.55 7,678.55
Less: Inter segment revenue 0.00 0.00
Revenue from operations 7,678.55 7,678.55
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Defence & Aerospace Division 196.39 196.39
2 Digital Manufacturing and Advance Systems 149.14 149.14
3 Digital Service 585.73 585.73
4 Other Unallocated Revenue (57.18) (57.18)
5 Exceptional items 0.00 0.00
Total Profit before tax 874.08 874.08
i. Finance cost 134.41 134.41
ii. Other Unallocable Expenditure net off Unallocable income 10.20 10.20
Profit before tax 729.47 729.47
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Defence & Aerospace Division 19,983.39 19,983.39
2 Digital Manufacturing and Advance Systems 6,584.29 6,584.29
3 Digital Service 26,831.34 26,831.34
4 Other Unallocated Revenue 0.00 0.00
5 Exceptional items 0.00 0.00
Total Segment Asset 53,399.02 53,399.02
Un-allocable Assets 33,205.82 33,205.82
Net Segment Asset 86,604.84 86,604.84
4 Segment Liabilities
Segment Liabilities
1 Defence & Aerospace Division 5,818.67 5,818.67
2 Digital Manufacturing and Advance Systems 4,661.61 4,661.61
3 Digital Service 3,164.01 3,164.01
4 Other Unallocated Revenue 0.00 0.00
5 Exceptional items 0.00 0.00
Total Segment Liabilities 13,644.29 13,644.29
Un-allocable Liabilities 2,688.70 2,688.70
Net Segment Liabilities 16,332.99 16,332.99
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 Items that will not be reclassified to profit and loss 85.49 85.49
Total Amount of items that will not be reclassified to profit and loss 85.49
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 (0.86) (0.86)
Total Amount of items that will be reclassified to profit and loss (0.86)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 84.63 84.63