Integrated Filing — IndAS



General information about company

Scrip Code 532926
NSE Symbol JYOTHYLAB
MSEI Symbol NOTLISTED
ISIN INE668F01031
Name of company JYOTHY LABS 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 04-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 04-11-2026   11:00:00
End date and time of board meeting 04-11-2026   13:40:00
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 Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 25-01-2023
Indicate Company website link for updated RPT policy of the Company https://www.jyothylabs.com/wp-content/uploads/2023/01/RPT_JLL_Website-final.pdf
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 76,004.00 1,53,344.00
Other income 1,563.00 3,328.00
Total income 77,567.00 1,56,672.00
2 Expenses
(a) Cost of materials consumed 45,475.00 98,508.00
(b) Purchases of stock-in-trade 2,939.00 4,941.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,162.00 (6,344.00)
(d) Employee benefit expense 8,962.00 17,788.00
(e) Finance costs 133.00 253.00
(f) Depreciation, depletion and amortisation expense 1,709.00 3,324.00
(f) Other Expenses
1 Advertisement and sales promotion expense 5,652.00 10,716.00
2 Other expenses 9,897.00 19,350.00
Total other expenses 15,549.00 30,066.00
Total expenses 75,929.00 1,48,536.00
3 Total profit before exceptional items and tax 1,638.00 8,136.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,638.00 8,136.00
6 Tax expense
7 Current tax 316.00 1,568.00
8 Deferred tax 262.00 744.00
9 Total tax expenses 578.00 2,312.00
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 1,060.00 5,824.00
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 1,060.00 5,824.00
17 Other comprehensive income net of taxes (78.00) (121.00)
18 Total Comprehensive Income for the period 982.00 5,703.00
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 3,672.00 3,672.00
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 0.29 1.59
Diluted earnings (loss) per share from continuing operations 0.29 1.59
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 0.29 1.59
Diluted earnings (loss) per share from continuing and discontinued operations 0.29 1.59
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 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 33,701.00
Capital work-in-progress 1,617.00
Investment property 0.00
Goodwill 10,524.00
Other intangible assets 486.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 4,017.00
Total of other non-current financial assets 4,017.00
Total non-current financial assets 4,017.00
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 4,421.00
2 Right-of-use assets 5,476.00
3 Income Tax assets ( net ) 883.00
Total of other non-current assets 10,780.00
Total non-current assets 61,125.00
2 Current assets
Inventories 42,835.00
Current financial asset
Current investments 29,451.00
Trade receivables, current 18,352.00
Cash and cash equivalents 2,212.00
Bank balance other than cash and cash equivalents 34,523.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 16,212.00
Total current financial assets 1,00,750.00
Current tax assets (net)
Other current assets
1 Other current assets 7,169.00
Total of other current assets 7,169.00
Total current assets 1,50,754.00
3 Non-current assets classified as held for sale 446.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 2,12,325.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,672.00
Other equity 1,48,039.00
Total equity attributable to owners of parent 1,51,711.00
Non controlling interest
Total equity 1,51,711.00
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 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
Total of other non-current financial liabilities
Total non-current financial liabilities 0.00
Provisions, non-current 6,942.00
Deferred tax liabilities (net) 438.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 664.00
2 Lease Liabilities 2,950.00
Total of other non-current liabilities 3,614.00
Total non-current liabilities 10,994.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 4,266.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 24,282.00
Total Trade payable 28,548.00
Other current financial liabilities
1 Other fmancial liabilities 2,721.00
Total of other current financial liabilities 2,721.00
Total current financial liabilities 31,269.00
Other current liabilities 14,373.00
1 Other current liabilities 11,213.00
2 Lease Liabilities 3,160.00
Total of other current liabilities 14,373.00
Provisions, current 3,914.00
Current tax liabilities (Net) 64.00
Deferred government grants, Current 0.00
Total current liabilities 49,620.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 60,614.00
Total equity and liabilites 2,12,325.00
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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 Fabric Care 38,658.00 78,547.00
2 Home Care 28,238.00 56,257.00
3 Personal Care 9,108.00 18,540.00
Total Segment Revenue 76,004.00 1,53,344.00
Less: Inter segment revenue
Revenue from operations 76,004.00 1,53,344.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Fabric Care 2,388.00 6,221.00
2 Home Care (1,283.00) (469.00)
3 Personal Care 556.00 1,823.00
Total Profit before tax 1,661.00 7,575.00
i. Finance cost 133.00 253.00
ii. Other Unallocable Expenditure net off Unallocable income (110.00) (814.00)
Profit before tax 1,638.00 8,136.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Fabric Care 47,188.00 47,188.00
2 Home Care 45,369.00 45,369.00
3 Personal Care 8,633.00 8,633.00
Total Segment Asset 1,01,190.00 1,01,190.00
Un-allocable Assets 1,11,135.00 1,11,135.00
Net Segment Asset 2,12,325.00 2,12,325.00
4 Segment Liabilities
Segment Liabilities
1 Fabric Care 28,847.00 28,847.00
2 Home Care 18,288.00 18,288.00
3 Personal Care 8,178.00 8,178.00
Total Segment Liabilities 55,313.00 55,313.00
Un-allocable Liabilities 5,301.00 5,301.00
Net Segment Liabilities 60,614.00 60,614.00
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 or loss (65.00) (131.00)
Total Amount of items that will not be reclassified to profit and loss (65.00) (131.00)
2 Income tax relating to items that will not be reclassified to profit or loss 13.00 (10.00)
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
5 Total Other comprehensive income (78.00) (121.00)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 8,136.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 253.00
Adjustments for decrease (increase) in inventories (8,291.00)
Adjustments for decrease (increase) in trade receivables, current 7,286.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (84.00)
Adjustments for decrease (increase) in other non-current assets (95.00)
Adjustments for other financial assets, non-current 158.00
Adjustments for other financial assets, current 56.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (3,116.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (601.00)
Adjustments for increase (decrease) in other non-current liabilities (83.00)
Adjustments for depreciation and amortisation expense 3,324.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (1,659.00)
Adjustments for provisions, non-current (523.00)
Adjustments for other financial liabilities, current (621.00)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 22.00
Adjustments for dividend income 0.00
Adjustments for interest income 1,736.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (981.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (54.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (187.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (6,932.00)
Net cash flows from (used in) operations 1,204.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,487.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (1,283.00)
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 15.00
Purchase of property, plant and equipment 2,101.00
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 0.00
Interest received 284.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 14,516.00
Net cash flows from (used in) investing activities 12,714.00
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 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 1,401.00
Dividends paid 12,853.00
Interest paid 224.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (14,478.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (3,047.00)
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 (3,047.00)
Cash and cash equivalents cash flow statement at beginning of period 5,259.00
Cash and cash equivalents cash flow statement at end of period 2,212.00





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Jyothy Labs Limited Quilon Trading Relative of promoter having controlling interest Any other transaction Rent Expense 1.50 Approved 0.75 0.10 0.13
2 Jyothy Labs Limited Sahyadri Agencies Limited Director and their relatives are directors and promoters Any other transaction Rental Income 1.50 Approved 0.30 0.00 0.00
3 Jyothy Labs Limited Sahyadri Bio Labs Private Limited Relative of director is a director and promoter Any other transaction Rental Income 7.00 Approved 2.85 0.00 0.00
4 Jyothy Labs Limited Jyothy Labs Limited- Employee Group Gratuity Assurance Scheme Post Employment Benefit Plan Trust Any other transaction Contribution made to the scheme 2,500.00 Approved 0.00 0.00 2,500.00
5 Jyothy Labs Limited Jyothy Labs Limited- Superannuation Scheme Post Employment Benefit Plan Trust Any other transaction Contribution made to the scheme 25.00 Approved 7.01 0.00 3.64
6 Jyothy Labs Limited Ms. M R Jyothy Chairperson and Managing Director and KMP and Member of Promoter Group Remuneration 700.00 Approved 350.00 0.00 0.00
7 Jyothy Labs Limited Ms. M R Jyothy Chairperson and Managing Director and KMP and Member of Promoter Group Any other transaction Commission Approved 110.16 449.24 110.16
8 Jyothy Labs Limited Mr. Ananth Rao T Executive Director Remuneration 392.00 Approved 194.25 0.00 0.00
9 Jyothy Labs Limited Mr. Ravi Razdan Executive Director Remuneration 252.00 Approved 121.88 0.00 0.00
10 Jyothy Labs Limited Ms. Bhumika Batra Independent Director Remuneration 25.00 Approved 18.75 0.00 0.00
11 Jyothy Labs Limited Mr. Aditya Sapru Independent Director Remuneration 25.00 Approved 19.00 0.00 0.00
12 Jyothy Labs Limited Mr. Narayanan Subramaniam Independent Director Remuneration 25.00 Approved 17.25 0.00 0.00
13 Jyothy Labs Limited Mr. Suresh Balakrishna Independent Director Remuneration 25.00 Approved 17.75 0.00 0.00
14 Jyothy Labs Limited Mr. Shreyas Trivedi Company Secretary and KMP Remuneration 163.00 Approved 87.18 0.00 0.00
15 Jyothy Labs Limited Mr. Pawan Kumar Agarwal Chief Financial Officer Remuneration 250.00 Approved 143.03 0.00 0.00
Total value of transaction during the reporting period 1,090.16