INTEGRATED FILING — Other than Banks



General information about company

Scrip code 123456
NSE Symbol JYOTIGLOBL
MSEI Symbol NOTLISTED
ISIN INE1M3T01017
Name of Company JYOTI GLOBAL PLAST LIMITED
Type of company SME
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 07-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
Nature of report standalone or consolidated Standalone
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
Segment Reporting Single segment
Description of single segment Equity
Start date and time of board meeting 07-11-2025   17:00:00
End date and time of board meeting 07-11-2025   17:12:00
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 Not applicable
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
(III) 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 19-03-2025
Indicate Company website link for updated RPT policy of the Company https://jyotiglobalplast.com
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable


Financial Results — Other than Bank

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 5,065.63 5,065.63
Other income 68.91 68.91
Total Income 5,134.54 5,134.54
2 Expenses
(a) Cost of materials consumed 3,482.88 3,482.88
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (119.46) (119.46)
(d) Employee benefit expense 214.80 214.80
(e) Finance costs 124.72 124.72
(f) Depreciation and amortisation expense 74.99 74.99
(g) Other Expenses
1 Other Expenses 887.09 887.09
Total other expenses 887.09 887.09
Total expenses 4,665.02 4,665.02
3 Profit before exceptional and extraordinary items and tax 469.52 469.52
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 469.52 469.52
6 Extraordinary items 0.00 0.00
7 Profit before tax 469.52 469.52
8 Tax Expense
Current tax 108.43 108.43
Deferred tax 10.91 10.91
Total tax expenses 119.34 119.34
9 Net Profit Loss for the period from continuing operations 350.18 350.18
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 350.18 350.18
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 350.18 350.18
17 Details of equity share capital
Paid-up equity share capital 1,982.00 1,982.00
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.77 1.77
Diluted earnings (loss) per share from continuing and discontinued operations 1.77 1.77
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited
D Nature of report standalone or consolidated Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 469.52
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 124.72
Adjustments for depreciation and amortisation expense 74.99
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (18.09)
Other adjustments for non-cash items (37.69)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 143.93
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (171.01)
Adjustments for decrease (increase) in trade receivables (284.99)
Adjustments for decrease (increase) in other current assets 11.24
Adjustments for increase (decrease) in trade payables 258.87
Adjustments for increase (decrease) in other current liabilities (14.86)
Adjustments for provisions 1.45
Total adjustments for working capital (199.30)
Total adjustments for reconcile profit (loss) (55.37)
Net cash flows from (used in) operations 414.15
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 161.91
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 252.24
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 252.24
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property plant and equipment 0.00
Purchase of property plant and equipment 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 13.02
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (2,383.41)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (2,370.39)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (2,370.39)
Cash flows from used in financing activities
Proceeds from issuing shares 2,851.20
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 50.00
Repayments of borrowings 304.61
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (414.16)
Net cash flows from (used in) financing activities before extraordinary items 2,182.43
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 2,182.43
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 64.28
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 64.28
Cash and cash equivalents cash flow statement at beginning of period 13.09
Cash and cash equivalents cash flow statement at end of period 77.37


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 1,982.00
Reserves and surplus 3,065.04
Money received against share warrants 0.00
Total shareholders' funds 5,047.04
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 112.79
Deferred tax liabilities (net) 91.85
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities 0.00
Long-term provisions 39.14
Total non-current liabilities 243.78
6 Current liabilities
Short-term borrowings 2,163.83
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 319.31
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 699.76
Total Trade payable 1,019.07
Other current liabilities 56.46
Short-term provisions 2.56
Total current liabilities 3,241.92
Total equity and liabilities 8,532.74
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 1,955.70
Producing properties 0.00
Intangible assets 0.00
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 317.43
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 2,273.13
ii Non-current investments 9.00
v Deferred tax assets (net) 0.00
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 153.66
viii Other non-current assets 2,274.38
Total non-current assets 4,710.17
Current assets
Current investments 0.00
Inventories 1,021.67
Trade receivables 2,424.11
Cash and cash equivalents 283.60
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 56.66
Other current assets 36.53
Total current assets 3,822.57
Total assets 8,532.74
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




Signatory Details

Name of signatory
Designation of person
Place
Date


Amount in (Lakhs)

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 Global Plast Limited Bhawanji K Shah Chairman Remuneration 27.58 NA 27.58 0.00 4.35
2 Jyoti Global Plast Limited Deven B Shah Whole-Time Director Remuneration 45.58 NA 45.58 0.00 6.29
3 Jyoti Global Plast Limited Hiren B Shah Managing Director Remuneration 45.59 NA 45.59 0.00 6.35
4 Jyoti Global Plast Limited Karan Shah Chief Financial Officer Remuneration 5.40 NA 5.40 0.00 0.48
5 Jyoti Global Plast Limited Sainyum Shah Chief Marketing Officer Remuneration 5.40 NA 5.40 0.00 0.48
6 Jyoti Global Plast Limited Sharadchandra K Patel Independent Director Any other transaction Director Sitting Fees 0.70 NA 0.70 0.00 0.56
7 Jyoti Global Plast Limited Swati S Nivalkar Independent Director Any other transaction Director Sitting Fees 0.46 NA 0.46 0.00 0.26
8 Jyoti Global Plast Limited Gajanan V Godbole Independent Director Any other transaction Director Sitting Fees 0.56 NA 0.56 0.00 0.44
9 Jyoti Global Plast Limited Shrutika Mandal Company Secretary Remuneration 2.10 NA 2.10 0.00 0.35
10 Jyoti Global Plast Limited Dev Plast Enterprise under control of Key managerial personnel / their relatives Sale of goods or services 0.59 NA 0.59 0.00 0.00
11 Jyoti Global Plast Limited Jyoti Polypack LLP Enterprise under control of Key managerial personnel / their relatives Sale of goods or services 60.82 NA 60.82 0.00 0.00
12 Jyoti Global Plast Limited N R Colours Limited Enterprise under control of Key managerial personnel / their relatives Sale of goods or services 13.52 NA 13.52 0.00 0.00
13 Jyoti Global Plast Limited Dev Plast Enterprise under control of Key managerial personnel / their relatives Purchase of goods or services 65.28 NA 65.28 0.00 0.00
14 Jyoti Global Plast Limited Jyoti Polypack LLP Enterprise under control of Key managerial personnel / their relatives Purchase of goods or services 51.67 NA 51.67 0.00 0.00
15 Jyoti Global Plast Limited Bhawanji K. Shah Chairman Interest paid 5.61 NA 5.61 0.00 0.00
16 Jyoti Global Plast Limited Deven B. Shah Whole-Time Director Interest paid 2.43 NA 2.43 0.00 0.00
17 Jyoti Global Plast Limited Hiren B. Shah Managing Director Interest paid 3.56 NA 3.56 0.00 0.00
18 Jyoti Global Plast Limited Bhawanji K. Shah Chairman Loan 63.12 NA 63.12 0.00 78.57 Loan 0.00 Repayable on demand
19 Jyoti Global Plast Limited Deven B. Shah Whole-Time Director Loan 13.43 NA 13.43 0.00 52.67 Loan 0.00 Repayable on demand
20 Jyoti Global Plast Limited Hiren B. Shah Managing Director Loan 13.74 NA 13.74 0.00 61.41 Loan 0.00 Repayable on demand
21 Jyoti Global Plast Limited Bhawanji K. Shah Chairman Loan 128.51 NA 128.51 0.00 0.00
22 Jyoti Global Plast Limited Deven B. Shah Whole-Time Director Loan 29.16 NA 29.16 0.00 0.00
23 Jyoti Global Plast Limited Hiren B. Shah Managing Director Loan 61.49 NA 61.49 0.00 0.00
24 Jyoti Global Plast Limited Dev Plast Enterprise under control of Key managerial personnel / their relatives Any other transaction Debtors 0.02 NA 0.02 0.00 0.00
25 Jyoti Global Plast Limited Jyoti Polypack LLP Enterprise under control of Key managerial personnel / their relatives Any other transaction Debtors 61.73 NA 61.73 0.00 0.00
26 Jyoti Global Plast Limited N R Colours Limited Enterprise under control of Key managerial personnel / their relatives Any other transaction Debtors 3.73 NA 3.73 0.00 0.00
27 Jyoti Global Plast Limited Dev Plast Enterprise under control of Key managerial personnel / their relatives Any other transaction Creditors for goods 18.46 NA 18.46 0.00 0.00
28 Jyoti Global Plast Limited Jyoti Polypack LLP Enterprise under control of Key managerial personnel / their relatives Any other transaction Creditors for goods 6.47 NA 6.47 0.00 0.00
Total value of transaction during the reporting period 736.71