Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	JASH
MSEI Symbol	NOTLISTED
ISIN	INE039O01029
Name of company	JASH ENGINEERING LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	05-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	22-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
Nature of report standalone or consolidated	Standalone
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	Geographical
Description of single segment
Start date and time of board meeting	05-May-2025   11:00:00
End date and time of board meeting	05-May-2025   17:10:00
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
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	2024-02-11
Indicate Company website link for updated RPT policy of the Company	www.jashindia.com
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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable

Financial Results Ind-AS
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-Oct-2024	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	1762588000	4747398000
	Other income	31237000	92669000
	Total income	1793825000	4840067000
2	Expenses
(a)	Cost of materials consumed	697561000	2257238000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	282525000	-25509000
(d)	Employee benefit expense	148525000	592033000
(e)	Finance costs	28658000	102315000
(f)	Depreciation, depletion and amortisation expense	19243000	75345000
(f)	Other Expenses
1	Other Expenses	368412000	986964000
	Total other expenses	368412000	986964000
	Total expenses	1544924000	3988386000
3	Total profit before exceptional items and tax	248901000	851681000
4	Exceptional items	0	0
5	Total profit before tax	248901000	851681000
6	Tax expense
7	Current tax	17102000	144758000
8	Deferred tax	40856000	16239000
9	Total tax expenses	57958000	160997000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	190943000	690684000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	190943000	690684000
17	Other comprehensive income net of taxes	-665000	-16954000
18	Total Comprehensive Income for the period	190278000	673730000
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	125510000	125510000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.05	11.05
	Diluted earnings (loss) per share from continuing operations	3.03	10.97
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	3.05	11.05
	Diluted earnings (loss) per share from continuing and discontinued operations	3.03	10.97
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
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	775648000
	Capital work-in-progress	42427000
	Investment property	14250000
	Goodwill	0
	Other intangible assets	24898000
	Intangible assets under development	6827000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	1265466000
	Trade receivables, non-current
	Loans, non-current	111000000
	Other non-current financial assets	0
	Total non-current financial assets	1376466000
	Deferred tax assets (net)	27218000
	Other non-current assets	79897000
	Total non-current assets	2347631000
2	Current assets
	Inventories	1487834000
	Current financial asset
	Current investments	105373000
	Trade receivables, current	1468289000
	Cash and cash equivalents	25639000
	Bank balance other than cash and cash equivalents	425712000
	Loans, current	0
	Other current financial assets	5226000
	Total current financial assets	2030239000
	Current tax assets (net)
	Other current assets	35112000
	Total current assets	3553185000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	5900816000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	125510000
	Other equity	3791191000
	Total equity attributable to owners of parent	3916701000
	Non controlling interest
	Total equity	3916701000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	67928000
	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	44327000
	Total non-current financial liabilities	112255000
	Provisions, non-current	43943000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	8507000
	Total non-current liabilities	164705000
	Current liabilities
	Current financial liabilities
	Borrowings, current	554483000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	53260000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	435947000
	Total Trade payable	489207000
	Other current financial liabilities	92500000
	Total current financial liabilities	1136190000
	Other current liabilities	601422000
	Provisions, current	60649000
	Current tax liabilities (Net)	21149000
	Deferred government grants, Current
	Total current liabilities	1819410000
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	1984115000
	Total equity and liabilites	5900816000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Oct-2024	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Within India	1007061000	2691851000
2	Outside India	1996690000	4660024000
	Total Segment Revenue	3003751000	7351875000
	Less: Inter segment revenue
	Revenue from operations	3003751000	7351875000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Within India	0	0
2	Outside India	0	0
	Total Profit before tax	0	0
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	0	0
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Within India	5072102000	5072102000
2	Outside India	2406379000	2406379000
	Total Segment Asset	7478481000	7478481000
	Un-allocable Assets	0	0
	Net Segment Asset	7478481000	7478481000
4	Segment Liabilities
	Segment Liabilities
1	Within India	2072642000	2072642000
2	Outside India	1042601000	1042601000
	Total Segment Liabilities	3115243000	3115243000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	3115243000	3115243000
	Disclosure of notes on segments

Other Comprehensive Income
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-Oct-2024	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	Remeasurement gain/(loss) on defined benefits plans	-939000	-23920000
	Total Amount of items that will not be reclassified to profit and loss	-939000	-23920000
2	Income tax relating to items that will not be reclassified to profit or loss	-274000	-6966000
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	0
5	Total Other comprehensive income	-665000	-16954000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			851681000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			102314000
	Adjustments for decrease (increase) in inventories			-120604000
	Adjustments for decrease (increase) in trade receivables, current			-219779000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			12072000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-140000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-54761000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			75345000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-476000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			122557000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-21093000
	Adjustments for dividend income			6000
	Adjustments for interest income			40553000
	Adjustments for share-based payments			11061000
	Adjustments for fair value losses (gains)			-1000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-134064000
	Net cash flows from (used in) operations			717617000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			117775000
	Other inflows (outflows) of cash			31005000
	Net cash flows from (used in) operating activities			630847000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			-110336000
	Purchase of property, plant and equipment			0
	Proceeds from sales of investment property			3000
	Purchase of investment property			7499000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			116419000
	Cash receipts from repayment of advances and loans made to other parties			6250000
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			6000
	Interest received			36011000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-181566000
	Net cash flows from (used in) investing activities	-373550000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			53869000
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			1500000
	Repayments of borrowings			98935000
	Payments of lease liabilities			1551000
	Dividends paid			140141000
	Interest paid			98994000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-284252000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-26955000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-26955000
	Cash and cash equivalents cash flow statement at beginning of period			52594000
	Cash and cash equivalents cash flow statement at end of period			25639000

Signatory Details
Name of signatory	DHARMENDRA JAIN
Designation of person	Chief Financial Officer
Place	Indore
Date	05-May-2025