Integrated Filing — IndAS

General information about company
Scrip Code	520066
NSE Symbol	JAYBARMARU
MSEI Symbol	NOTLISTED
ISIN	INE571B01036
Name of company	JAY BHARAT MARUTI 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	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	17-May-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	Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Revenue
Start date and time of board meeting	22-May-2025   12:30:00
End date and time of board meeting	22-May-2025   14:00:00
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	Unaudited	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	6106592000	22901243000
	Other income	6265000	28303000
	Total income	6112857000	22929546000
2	Expenses
(a)	Cost of materials consumed	4653725000	17821281000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	8671000	-18742000
(d)	Employee benefit expense	495778000	1979486000
(e)	Finance costs	82460000	358597000
(f)	Depreciation, depletion and amortisation expense	209474000	841254000
(f)	Other Expenses
1	Other Expenses	371324000	1472712000
	Total other expenses	371324000	1472712000
	Total expenses	5821432000	22454588000
3	Total profit before exceptional items and tax	291425000	474958000
4	Exceptional items	0	0
5	Total profit before tax	291425000	474958000
6	Tax expense
7	Current tax	61107000	110502000
8	Deferred tax	37903000	50980000
9	Total tax expenses	99010000	161482000
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	192415000	313476000
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	13202000	15651000
16	Total profit (loss) for period	205617000	329127000
17	Other comprehensive income net of taxes	10973000	-14180000
18	Total Comprehensive Income for the period	216590000	314947000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	205617000	329127000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	216590000	314947000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	216500000	216500000
	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	1.9	3.04
	Diluted earnings (loss) per share from continuing operations	1.9	3.04
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	1.9	3.04
	Diluted earnings (loss) per share from continuing and discontinued operations	1.9	3.04
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.The above financial results have been prepared in accordance with the recognition and measurement principles laid down in Ind AS prescribed under Section 133 ofthe Companies Act 2013 and the other accounting principles generally accepted in India. 2.The above financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on May 22 2025. The audit of financial results for the quarter and year ended March 31 2025 as required under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 has been completed by the Statutory Auditors and they have issued an unmodified report on the aforesaid results. 3. The Company primarily operates in single segment i.e. manufacturing of components for Automobiles in India. Hence, no separate segment disclosures as per Ind AS 108 Operating Segments have been presented. 4.The Board at its meeting held on May 22 2025 has recommended a dividend @ 35% i.e. Rs 0.70 per share on fully paid up equity share of Rs. 2/- each for the year ended March 31, 2025. 5. The figures of the previous periods have been re-grouped/re-classified, wherever necessary to conform to the current year's classification. 7. The Consolidated financial results include the results of the Company and one Joint Venture. 9. During the quarter the Company has acquired additional stake of 10% of JBM Ogihara Die Tech Private Limited (a Joint Venture company) for a consideration of Rs.313.75 Lakhs thereby increasing its stake from 39% to 49%.

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	9210255000
	Capital work-in-progress	3081008000
	Investment property	0
	Goodwill	0
	Other intangible assets	13547000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	163076000
	Non-current financial assets
	Non-current investments	212591000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	40530000
	Total non-current financial assets	253121000
	Deferred tax assets (net)	0
	Other non-current assets	285430000
	Total non-current assets	13006437000
2	Current assets
	Inventories	2502448000
	Current financial asset
	Current investments	0
	Trade receivables, current	873372000
	Cash and cash equivalents	12766000
	Bank balance other than cash and cash equivalents	4371000
	Loans, current	0
	Other current financial assets	12223000
	Total current financial assets	902732000
	Current tax assets (net)	246263000
	Other current assets	59804000
	Total current assets	3711247000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	16717684000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	216500000
	Other equity	5409667000
	Total equity attributable to owners of parent	5626167000
	Non controlling interest
	Total equity	5626167000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2691536000
	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	872394000
	Total non-current financial liabilities	3563930000
	Provisions, non-current	101743000
	Deferred tax liabilities (net)	1145491000
	Deferred government grants, Non-current	0
	Other non-current liabilities	194811000
	Total non-current liabilities	5005975000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1745943000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	29904000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3129461000
	Total Trade payable	3159365000
	Other current financial liabilities	537572000
	Total current financial liabilities	5442880000
	Other current liabilities	619063000
	Provisions, current	23599000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	6085542000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	11091517000
	Total equity and liabilites	16717684000
	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		Unaudited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
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
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	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	Unaudited	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) of Defined Benefit Plan	-2169000	-7000000
2	Fair Value Gain/(Loss) on Investments	12414000	-9610000
	Total Amount of items that will not be reclassified to profit and loss	10245000	-16610000
2	Income tax relating to items that will not be reclassified to profit or loss	-728000	-2430000
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	10973000	-14180000

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			Unaudited
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			474958000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			358597000
	Adjustments for decrease (increase) in inventories			164835000
	Adjustments for decrease (increase) in trade receivables, current			373242000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-172228000
	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			841254000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	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			0
	Adjustments for dividend income			3031000
	Adjustments for interest income			5427000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-16338000
	Other adjustments to reconcile profit (loss)			-3171000
	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)			1537733000
	Net cash flows from (used in) operations			2012691000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			18951000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1993740000
	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			31375000
	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			20675000
	Purchase of property, plant and equipment			2649172000
	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			3031000
	Interest received			5427000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-2651414000
	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			2201354000
	Repayments of borrowings			1047322000
	Payments of lease liabilities			119738000
	Dividends paid			75775000
	Interest paid			308070000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			650449000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-7225000
	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			-7225000
	Cash and cash equivalents cash flow statement at beginning of period			19991000
	Cash and cash equivalents cash flow statement at end of period			12766000