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	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	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

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	Consolidated	Consolidated
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	3003752000	7351876000
	Other income	30423000	103728000
	Total income	3034175000	7455604000
2	Expenses
(a)	Cost of materials consumed	1247170000	3384424000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	287415000	-81638000
(d)	Employee benefit expense	345047000	1244229000
(e)	Finance costs	39456000	130732000
(f)	Depreciation, depletion and amortisation expense	69523000	170281000
(f)	Other Expenses
1	Other Expenses	535401000	1528639000
	Total other expenses	535401000	1528639000
	Total expenses	2524012000	6376667000
3	Total profit before exceptional items and tax	510163000	1078937000
4	Exceptional items	-1066000	-2570000
5	Total profit before tax	509097000	1076367000
6	Tax expense
7	Current tax	105002000	229346000
8	Deferred tax	46591000	-20673000
9	Total tax expenses	151593000	208673000
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	357504000	867694000
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	357504000	867694000
17	Other comprehensive income net of taxes	10008000	13972000
18	Total Comprehensive Income for the period	367512000	881666000
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	367631000	887108000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-119000	-5442000
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	5.72	13.88
	Diluted earnings (loss) per share from continuing operations	5.68	13.78
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	5.72	13.88
	Diluted earnings (loss) per share from continuing and discontinued operations	5.68	13.78
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	983897000
	Capital work-in-progress	204682000
	Investment property	14250000
	Goodwill	319586000
	Other intangible assets	162998000
	Intangible assets under development	6827000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1203000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	221695000
	Total non-current financial assets	222898000
	Deferred tax assets (net)	106433000
	Other non-current assets	49780000
	Total non-current assets	2071351000
2	Current assets
	Inventories	1888290000
	Current financial asset
	Current investments	105373000
	Trade receivables, current	2253478000
	Cash and cash equivalents	127067000
	Bank balance other than cash and cash equivalents	906087000
	Loans, current	6946000
	Other current financial assets	119889000
	Total current financial assets	3518840000
	Current tax assets (net)
	Other current assets
	Total current assets	5407130000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	7478481000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	125510000
	Other equity	4204630000
	Total equity attributable to owners of parent	4330140000
	Non controlling interest	33098000
	Total equity	4363238000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	67929000
	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	145021000
	Total non-current financial liabilities	212950000
	Provisions, non-current	45162000
	Deferred tax liabilities (net)	3773000
	Deferred government grants, Non-current
	Other non-current liabilities	18452000
	Total non-current liabilities	280337000
	Current liabilities
	Current financial liabilities
	Borrowings, current	746242000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	100429000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	728105000
	Total Trade payable	828534000
	Other current financial liabilities	165010000
	Total current financial liabilities	1739786000
	Other current liabilities	961092000
	Provisions, current	112823000
	Current tax liabilities (Net)	21205000
	Deferred government grants, Current
	Total current liabilities	2834906000
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	3115243000
	Total equity and liabilites	7478481000
	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		Consolidated	Consolidated
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	Consolidated	Consolidated
	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	-850000	-24403000
	Total Amount of items that will not be reclassified to profit and loss	-850000	-24403000
2	Income tax relating to items that will not be reclassified to profit or loss	-251000	-7087000
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	-10607000	-31288000
5	Total Other comprehensive income	10008000	13972000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1076367000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			130732000
	Adjustments for decrease (increase) in inventories			-268342000
	Adjustments for decrease (increase) in trade receivables, current			-678869000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			17774000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			187657000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			110051000
	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			170281000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-71519000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	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			47210000
	Adjustments for share-based payments			13384000
	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)			-457161000
	Net cash flows from (used in) operations			619206000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			207068000
	Other inflows (outflows) of cash			136685000
	Net cash flows from (used in) operating activities			548823000
	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			21597000
	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			940000
	Purchase of property, plant and equipment			438525000
	Proceeds from sales of investment property			0
	Purchase of investment property			296109000
	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			5419000
	Cash receipts from repayment of advances and loans made to other parties			5419000
	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			42203000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-7499000
	Net cash flows from (used in) investing activities	-720581000
	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			65221000
	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			146542000
	Repayments of borrowings			54431000
	Payments of lease liabilities			-95041000
	Dividends paid			140141000
	Interest paid			0
	Income taxes paid (refund)			127753000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-15521000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-187279000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			3934000
	Net increase (decrease) in cash and cash equivalents			-183345000
	Cash and cash equivalents cash flow statement at beginning of period			310412000
	Cash and cash equivalents cash flow statement at end of period			127067000