Integrated Filing — IndAS



General information about company
Scrip Code 513250
NSE Symbol JYOTISTRUC
MSEI Symbol NOTLISTED
ISIN INE197A01024
Name of company JYOTI STRUCTURES 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-May-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 Single segment
Description of single segment POWER TRANSMISSION AND DISTRIBUTION
Start date and time of board meeting 28-May-2025   16:00:00
End date and time of board meeting 28-May-2025   19:30:00
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 2025-02-03
Indicate Company website link for updated RPT policy of the Company www.jyotistructures.in
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
For Notes please refer PDF results



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 1646900000 4978300000
Other income 22800000 66700000
Total income 1669700000 5045000000
2 Expenses
(a) Cost of materials consumed 668900000 1957500000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -85700000 16300000
(d) Employee benefit expense 158000000 493800000
(e) Finance costs 400000 1200000
(f) Depreciation, depletion and amortisation expense 26000000 85000000
(f) Other Expenses
1 Erection and sub-contracting expenses 519100000 1439900000
2 Other expenses 259900000 694700000
Total other expenses 779000000 2134600000
Total expenses 1546600000 4688400000
3 Total profit before exceptional items and tax 123100000 356600000
4 Exceptional items 0 0
5 Total profit before tax 123100000 356600000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 3600000 -1500000
9 Total tax expenses 3600000 -1500000
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 119500000 358100000
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 119500000 358100000
17 Other comprehensive income net of taxes 1400000 4400000
18 Total Comprehensive Income for the period 120900000 362500000
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 2376900000 2376900000
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 0.14 0.41
Diluted earnings (loss) per share from continuing operations 0.13 0.4
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 0.14 0.41
Diluted earnings (loss) per share from continuing and discontinued operations 0.13 0.4
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) For Notes please refer PDF 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 421300000
Capital work-in-progress 2800000
Investment property 0
Goodwill 0
Other intangible assets 500000
Intangible assets under development 14300000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 76000000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 37300000
Total non-current financial assets 113300000
Deferred tax assets (net)
Other non-current assets
Total non-current assets 552200000
2 Current assets
Inventories 943400000
Current financial asset
Current investments 0
Trade receivables, current 21368500000
Cash and cash equivalents 4638300000
Bank balance other than cash and cash equivalents 502900000
Loans, current 0
Other current financial assets 538400000
Total current financial assets 27048100000
Current tax assets (net) 137500000
Other current assets 1293400000
Total current assets 29422400000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 29974600000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2376900000
Other equity 3491400000
Total equity attributable to owners of parent 5868300000
Non controlling interest
Total equity 5868300000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 18749600000
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 839200000
Total non-current financial liabilities 19588800000
Provisions, non-current 23500000
Deferred tax liabilities (net) -97100000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 19515200000
Current liabilities
Current financial liabilities
Borrowings, current 1207600000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 16900000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1303100000
Total Trade payable 1320000000
Other current financial liabilities 639700000
Total current financial liabilities 3167300000
Other current liabilities 1418400000
Provisions, current 5400000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 4591100000
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 24106300000
Total equity and liabilites 29974600000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) For Notes please refer PDF results



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
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 Textual Information(2)



Text Block
Textual Information(2) For Notes please refer PDF results



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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss -1700000 -3900000
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 300000 -500000
5 Total Other comprehensive income 1400000 4400000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 356600000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -225400000
Adjustments for decrease (increase) in trade receivables, current 0
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -2003000000
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 0
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 85000000
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 8000000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -10400000
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 52800000
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 0
Other adjustments to reconcile profit (loss) -1500000
Other adjustments for non-cash items 20000000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -2074500000
Net cash flows from (used in) operations -1717900000
Dividends received 0
Interest paid -1200000
Interest received -54100000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -1770800000
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 2200000
Purchase of property, plant and equipment 177200000
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 7600000
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 54200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -128400000
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 6739000000
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 585300000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 1200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 6152500000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 4253300000
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 4253300000
Cash and cash equivalents cash flow statement at beginning of period 385000000
Cash and cash equivalents cash flow statement at end of period 4638300000





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 SARC AND ASSOCIATES Yes 28-May-2025


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Rights Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 18-Mar-2025
Amount Raised 4596900000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Care Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Signatory Details
Name of signatory Abdul Hameed Khan
Designation of person Chief Financial Officer
Place Mumbai
Date 28-May-2025




Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Jyoti Structures Limited Mr Rajendra Prasad Singh Independent Director Any other transaction Director’s Sitting Fees 200000 NA 200000 0 0
2 Jyoti Structures Limited Mr Abhinav Rishi Angirish Non Executive Director Any other transaction Director’s Sitting Fees 300000 NA 300000 0 0
3 Jyoti Structures Limited Mrs Monica Akhil Chaturvedi Independent Director Any other transaction Director’s Sitting Fees 300000 NA 300000 0 0
4 Jyoti Structures Limited Mr Govind Prasad Saha Independent Director Any other transaction Director’s Sitting Fees 300000 NA 300000 0 0
5 Jyoti Structures Limited Mr Rajeev B Batra Independent Director Any other transaction Director’s Sitting Fees 200000 NA 200000 0 0
6 Jyoti Structures Limited Ms Sonali K Gaikwad Company Secretary and Compliance Officer Any other transaction Salary 1000000 NA 1000000 0 0
7 Jyoti Structures Limited Mr Govind Prasad Saha Independent Director Any other transaction Reimbursement of Travelling expenses 1100000 NA 1100000 0 0
8 Jyoti Structures Limited Mr Abdul Hameed Khan Whole Time Director and Chief Financial Officer Any other transaction Salary 2500000 NA 2500000 0 0
9 Jyoti Structures Limited Mr Rajesh Kumar Singh Chief Executive Officer Any other transaction Salary 3800000 NA 3800000 0 0
10 Jyoti Structures Limited Mr Rajendra Prasad Singh Independent Director Any other transaction Professional Fees 7200000 NA 7200000 0 0
11 Jyoti Structures Limited Bajel Electricals Ltd (Formerly known as Bajaj Electricals Ltd) Common Director Any other transaction Net Amount Receivable 1300000 NA 1300000 0 0
Total value of transaction during the reporting period 18200000