Integrated Filing — IndAS



General information about company
Scrip Code 544081
NSE Symbol JYOTICNC
MSEI Symbol NOTLISTED
ISIN INE980O01024
Name of company JYOTI CNC AUTOMATION 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 25-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 Machine Tools
Start date and time of board meeting 25-May-2025   12:35:00
End date and time of board meeting 25-May-2025   13:10:00
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-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 5756800000 18177000000
Other income -4300000 144800000
Total income 5752500000 18321800000
2 Expenses
(a) Cost of materials consumed 2687400000 7528500000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -60800000 1159700000
(d) Employee benefit expense 721900000 2582200000
(e) Finance costs 113300000 420800000
(f) Depreciation, depletion and amortisation expense 102400000 364500000
(f) Other Expenses
1 Other Expenditure 631900000 1998000000
Total other expenses 631900000 1998000000
Total expenses 4196100000 14053700000
3 Total profit before exceptional items and tax 1556400000 4268100000
4 Exceptional items 0 -90700000
5 Total profit before tax 1556400000 4177400000
6 Tax expense
7 Current tax 446300000 1035100000
8 Deferred tax 20400000 -17800000
9 Total tax expenses 466700000 1017300000
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 1089700000 3160100000
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 1089700000 3160100000
17 Other comprehensive income net of taxes 71800000 55100000
18 Total Comprehensive Income for the period 1161500000 3215200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
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 0 0
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 454800000 454800000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 16406700000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.79 13.9
Diluted earnings (loss) per share from continuing operations 4.79 13.9
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 4.79 13.9
Diluted earnings (loss) per share from continuing and discontinued operations 4.79 13.9
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1 The above consolidated financial results are for the quarter and year ended 31 March 2025 in respect of Jyoti CNC Automation Limited and its Subsidiaries have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 25 May 2025. The Statutory auditor have audited the above results for the year ended 31 March 2025 and have issued an unmodified opinion. n n2 The consolidated financial results include the financial results of Jyoti CNC Automation Limited (Parent Company) and the financial results of its subsidiary and step down subsidiaries namely Jyoti SAS (France), Huron Graffenstaden SAS (Huron France),Huron Frasmaschinen Gmbh (Huron GmbH), Huron Canada INC (Huron Canada) and Huron Makina Servis Ve Dis Ticaret Limited Sirketi (Huron Turkey) (together called as the group). n n3 These financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act.2013 and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. n n4 The Consolidated Financial Results for the quarter ended on March 31, 2025 and March 31, 2024 are the balancing figures between audited figures in respect of the full financial year and year to date figures till the third quarter of the respective financial year which were subjected to limited review. n n5 The Groups business falls within single business segment of Machine Tool Industry. Hence, disclosures under Ind AS 108- Operating Segments are not reported separately. n ntttttt n6 The figures of previous periods / year are reclassified, regrouped and rearranged wherever necessary so as to make them comparable with current periods figures. n n7 The financial results are presented in crores and accordingly figures of previous periods / year are rearranged so as to make them comparable with current periods figures. n n8 During the Financial Year ended on March 31, 2025, the company had fully utilised sum of Rs. 999.99 Crores raised in Financial Year 2023 - 24 via Initial Public Offer (IPO) of its 3,02,18,649 Equity Shares of Face Value of Rs. 2/- Each. The funds were utilised for the purposes for which the same were raised.



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 4564400000
Capital work-in-progress 1676800000
Investment property
Goodwill 0
Other intangible assets 123000000
Intangible assets under development 162300000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 4500000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets
Total non-current financial assets 4500000
Deferred tax assets (net) 30500000
Other non-current assets 160400000
Total non-current assets 6721900000
2 Current assets
Inventories 9004800000
Current financial asset
Current investments 0
Trade receivables, current 4865400000
Cash and cash equivalents 133800000
Bank balance other than cash and cash equivalents 1119300000
Loans, current 96900000
Other current financial assets 5381600000
Total current financial assets 11597000000
Current tax assets (net) 42300000
Other current assets 553700000
Total current assets 21197800000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 27919700000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 454800000
Other equity 16406700000
Total equity attributable to owners of parent 16861500000
Non controlling interest
Total equity 16861500000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1025600000
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
Total non-current financial liabilities 1025600000
Provisions, non-current 185100000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 1210700000
Current liabilities
Current financial liabilities
Borrowings, current 3943200000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 45900000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4055200000
Total Trade payable 4101100000
Other current financial liabilities 706200000
Total current financial liabilities 8750500000
Other current liabilities 789800000
Provisions, current 30900000
Current tax liabilities (Net) 276300000
Deferred government grants, Current 0
Total current liabilities 9847500000
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 11058200000
Total equity and liabilites 27919700000
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 gains/(losses) on post employment defined benefit plans -12200000 -12200000
Total Amount of items that will not be reclassified to profit and loss -12200000 -12200000
2 Income tax relating to items that will not be reclassified to profit or loss -3100000 -3100000
3 Amount of items that will be reclassified to profit and loss
1 Exchanges Differences on Translation of Foreign Operations 64200000 64200000
2 Other comprehensive income 16700000 0
Total Amount of items that will be reclassified to profit and loss 80900000 64200000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 71800000 55100000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 4177400000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 420800000
Adjustments for decrease (increase) in inventories -344900000
Adjustments for decrease (increase) in trade receivables, current -2419500000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 174000000
Adjustments for decrease (increase) in other non-current assets 159700000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -3548800000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 378600000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 280200000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 364500000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 7000000
Adjustments for provisions, current -86400000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 111000000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 74400000
Adjustments for dividend income 0
Adjustments for interest income -86900000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -4600000
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 -16900000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -4364000000
Net cash flows from (used in) operations -186600000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 867700000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -1054300000
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 0
Purchase of property, plant and equipment 3098300000
Proceeds from sales of investment property 36700000
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 300000
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 58200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -286500000
Net cash flows from (used in) investing activities -3289600000
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 1928600000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 416100000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -58200000
Net cash flows from (used in) financing activities 1454300000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -2889600000
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 -2889600000
Cash and cash equivalents cash flow statement at beginning of period 3023400000
Cash and cash equivalents cash flow statement at end of period 133800000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 G.K. CHOKSI & CO. Yes 30-Apr-2028