Integrated Filing — IndAS

General information about company
Scrip Code	532926
NSE Symbol	JYOTHYLAB
MSEI Symbol	NA
ISIN	INE668F01031
Name of company	JYOTHY LABS 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	12-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	26-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
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	Multi segment
Description of single segment
Start date and time of board meeting	12-May-2025   11:30:00
End date and time of board meeting	12-May-2025   14:05:00
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	2023-01-25
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
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-Jan-2025	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	6659600000	28439200000
	Other income	154200000	554700000
	Total income	6813800000	28993900000
2	Expenses
(a)	Cost of materials consumed	3110000000	13579400000
(b)	Purchases of stock-in-trade	200400000	772400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	70700000	-176600000
(d)	Employee benefit expense	781600000	3254100000
(e)	Finance costs	16600000	59300000
(f)	Depreciation, depletion and amortisation expense	145500000	561200000
(f)	Other Expenses
1	Advertisement and sales promotion	534100000	2397200000
2	Other Expenses	841600000	3614400000
	Total other expenses	1375700000	6011600000
	Total expenses	5700500000	24061400000
3	Total profit before exceptional items and tax	1113300000	4932500000
4	Exceptional items	-37000000	-37000000
5	Total profit before tax	1076300000	4895500000
6	Tax expense
7	Current tax	116900000	786500000
8	Deferred tax	189400000	397300000
9	Total tax expenses	306300000	1183800000
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	770000000	3711700000
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	770000000	3711700000
17	Other comprehensive income net of taxes	-10100000	-17000000
18	Total Comprehensive Income for the period	759900000	3694700000
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	367200000	367200000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		13458900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.1	10.11
	Diluted earnings (loss) per share from continuing operations	2.1	10.11
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	2.1	10.11
	Diluted earnings (loss) per share from continuing and discontinued operations	2.1	10.11
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	2923000000
	Capital work-in-progress	224200000
	Investment property
	Goodwill	1052400000
	Other intangible assets	621300000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	145600000
	Total non-current financial assets	145600000
	Deferred tax assets (net)	421100000
	Other non-current assets	736900000
	Total non-current assets	6124500000
2	Current assets
	Inventories	3280500000
	Current financial asset
	Current investments	4564700000
	Trade receivables, current	2744400000
	Cash and cash equivalents	771800000
	Bank balance other than cash and cash equivalents	651700000
	Loans, current	0
	Other current financial assets	1634600000
	Total current financial assets	10367200000
	Current tax assets (net)
	Other current assets	466600000
	Total current assets	14114300000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	20238800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	367200000
	Other equity	13458900000
	Total equity attributable to owners of parent	13826100000
	Non controlling interest
	Total equity	13826100000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	365200000
	Total non-current financial liabilities	365200000
	Provisions, non-current	905200000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	34600000
	Total non-current liabilities	1305000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	333500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2569700000
	Total Trade payable	2903200000
	Other current financial liabilities	633400000
	Total current financial liabilities	3536600000
	Other current liabilities	1226800000
	Provisions, current	310600000
	Current tax liabilities (Net)	33700000
	Deferred government grants, Current
	Total current liabilities	5107700000
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	6412700000
	Total equity and liabilites	20238800000
	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-Jan-2025	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)
	Total Segment Revenue
	Less: Inter segment revenue	0	0
	Revenue from operations	0	0
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	0	0
	Profit before tax	0	0
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	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-Jan-2025	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	Items that will not be reclassified to profit or loss	-15400000	-26200000
	Total Amount of items that will not be reclassified to profit and loss	-15400000	-26200000
2	Income tax relating to items that will not be reclassified to profit or loss	-5300000	-9200000
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	-10100000	-17000000

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			4895500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			59300000
	Adjustments for decrease (increase) in inventories			-473700000
	Adjustments for decrease (increase) in trade receivables, current			-815000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-121400000
	Adjustments for decrease (increase) in other non-current assets			3000000
	Adjustments for other financial assets, non-current			13300000
	Adjustments for other financial assets, current			-27100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			144200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			70900000
	Adjustments for increase (decrease) in other non-current liabilities			-5700000
	Adjustments for depreciation and amortisation expense			561200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1100000
	Adjustments for provisions, non-current			102800000
	Adjustments for other financial liabilities, current			43800000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-1600000
	Adjustments for dividend income			0
	Adjustments for interest income			218700000
	Adjustments for share-based payments			4300000
	Adjustments for fair value losses (gains)			-109100000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-101000000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			69600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-799800000
	Net cash flows from (used in) operations			4095700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			980600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3115100000
	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			3200000
	Purchase of property, plant and equipment			581200000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	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			0
	Cash receipts from repayment of advances and loans made to other parties			0
	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			0
	Interest received			212000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1246000000
	Net cash flows from (used in) investing activities	-1612000000
	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			0
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			289500000
	Dividends paid			1285200000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1574700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-71600000
	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			-71600000
	Cash and cash equivalents cash flow statement at beginning of period			843400000
	Cash and cash equivalents cash flow statement at end of period			771800000