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	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	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

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	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	6669600000	28469800000
	Other income	154800000	555800000
	Total income	6824400000	29025600000
2	Expenses
(a)	Cost of materials consumed	3117100000	13596600000
(b)	Purchases of stock-in-trade	200400000	772400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	71300000	-173800000
(d)	Employee benefit expense	782800000	3258100000
(e)	Finance costs	16600000	59300000
(f)	Depreciation, depletion and amortisation expense	145500000	561300000
(f)	Other Expenses
1	Advertisement and Sales promotion expense	534100000	2397200000
2	Other Expenses	844500000	3623400000
	Total other expenses	1378600000	6020600000
	Total expenses	5712300000	24094500000
3	Total profit before exceptional items and tax	1112100000	4931100000
4	Exceptional items	-43000000	-43000000
5	Total profit before tax	1069100000	4888100000
6	Tax expense
7	Current tax	117000000	787000000
8	Deferred tax	189400000	397300000
9	Total tax expenses	306400000	1184300000
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	762700000	3703800000
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	762700000	3703800000
17	Other comprehensive income net of taxes	-300000	-11400000
18	Total Comprehensive Income for the period	762400000	3692400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	760300000	3684800000
	Total profit or loss, attributable to non-controlling interests	2100000	2100000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	760300000	3684800000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	2100000	-1600000
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		20127900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.08	10.09
	Diluted earnings (loss) per share from continuing operations	2.08	10.09
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	2.08	10.09
	Diluted earnings (loss) per share from continuing and discontinued operations	2.08	10.09
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	2928800000
	Capital work-in-progress	224200000
	Investment property	0
	Goodwill	7863300000
	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)	273400000
	Other non-current assets	736900000
	Total non-current assets	12793500000
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)	0
	Other current assets	466600000
	Total current assets	14114300000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	26907800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	367200000
	Other equity	20127900000
	Total equity attributable to owners of parent	20495100000
	Non controlling interest	0
	Total equity	20495100000
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	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	365200000
	Total non-current financial liabilities	365200000
	Provisions, non-current	905200000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	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	0
	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	26907800000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Fabric Care	2868600000	12485800000
2	Dishwashing	2251900000	9717000000
3	Household Insecticides	686800000	1985400000
4	Personal Care	563500000	3049000000
5	Others	298800000	1232600000
	Total Segment Revenue	6669600000	28469800000
	Less: Inter segment revenue
	Revenue from operations	6669600000	28469800000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Fabric Care	641600000	2948800000
2	Dishwashing	407600000	1833400000
3	Household Insecticides	-48100000	-247300000
4	Personal Care	59500000	352900000
5	Others	11100000	35800000
	Total Profit before tax	1071700000	4923600000
	i. Finance cost	16600000	16600000
	ii. Other Unallocable Expenditure net off Unallocable income	-14000000	-14000000
	Profit before tax	1069100000	4888100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Fabric Care	4001400000	4001400000
2	Dishwashing	3037600000	3037600000
3	Household Insecticides	1070300000	1070300000
4	Personal Care	1068900000	1068900000
5	Others	1222500000	1222500000
	Total Segment Asset	10400700000	10400700000
	Un-allocable Assets	16507100000	16507100000
	Net Segment Asset	26907800000	26907800000
4	Segment Liabilities
	Segment Liabilities
1	Fabric Care	2518600000	2518600000
2	Dishwashing	2024400000	2024400000
3	Household Insecticides	486000000	486000000
4	Personal Care	570700000	570700000
5	Others	254200000	254200000
	Total Segment Liabilities	5853900000	5853900000
	Un-allocable Liabilities	558800000	558800000
	Net Segment Liabilities	6412700000	6412700000
	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	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 or loss	-11200000	-26200000
	Total Amount of items that will not be reclassified to profit and loss	-11200000	-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	-5600000	-5600000
5	Total Other comprehensive income	-300000	-11400000

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			4888100000
	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			145600000
	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			561300000
	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			219800000
	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			75600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-793400000
	Net cash flows from (used in) operations			4094700000
	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			3114100000
	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			581300000
	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			213100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1246000000
	Net cash flows from (used in) investing activities	-1611000000
	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