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 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 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



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 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 260100000 697100000
Total other expenses 779200000 2137000000
Total expenses 1546800000 4690800000
3 Total profit before exceptional items and tax 122900000 354200000
4 Exceptional items 0 0
5 Total profit before tax 122900000 354200000
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 119300000 355700000
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 119300000 355700000
17 Other comprehensive income net of taxes 1400000 4400000
18 Total Comprehensive Income for the period 120700000 360100000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 119300000 355700000
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 1400000 4400000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 120700000 360100000
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 0.4
Diluted earnings (loss) per share from continuing operations 0.13 0.39
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 0.4
Diluted earnings (loss) per share from continuing and discontinued operations 0.13 0.39
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 423900000
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 9300000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 37300000
Total non-current financial assets 46600000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 488100000
2 Current assets
Inventories 943400000
Current financial asset
Current investments 0
Trade receivables, current 21452900000
Cash and cash equivalents 4638500000
Bank balance other than cash and cash equivalents 502900000
Loans, current 0
Other current financial assets 591700000
Total current financial assets 27186000000
Current tax assets (net) 137500000
Other current assets 1300700000
Total current assets 29567600000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 30055700000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2376900000
Other equity 3246800000
Total equity attributable to owners of parent 5623700000
Non controlling interest
Total equity 5623700000
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 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities
Total non-current financial liabilities 18749600000
Provisions, non-current 23500000
Deferred tax liabilities (net) -97100000
Deferred government grants, Non-current 0
Other non-current liabilities 839200000
Total non-current liabilities 19515200000
Current liabilities
Current financial liabilities
Borrowings, current 1213000000
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 1567400000
Total Trade payable 1584300000
Other current financial liabilities 683400000
Total current financial liabilities 3480700000
Other current liabilities 1429700000
Provisions, current 6400000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 4916800000
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 24432000000
Total equity and liabilites 30055700000
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 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 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
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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 354200000
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 -2002700000
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) -2074200000
Net cash flows from (used in) operations -1720000000
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 -1772900000
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 184800000
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 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 6739100000
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 6152600000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 4251300000
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 4251300000
Cash and cash equivalents cash flow statement at beginning of period 387200000
Cash and cash equivalents cash flow statement at end of period 4638500000





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