| Scrip code | 000000 |
|---|---|
| NSE Symbol | KORE |
| MSEI Symbol | NOTLISTED |
| ISIN | INE0J6801010 |
| Name of Company | JAY JALARAM TECHNOLOGIES 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 | 13-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 06-11-2025 |
| 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 | 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 | |
| Segment Reporting | Single segment |
| Description of single segment | The Company operates in a single segment of Electronic Gadgets. |
| Start date and time of board meeting | 13-11-2025 17:15:00 |
| End date and time of board meeting | 13-11-2025 23:30:00 |
| 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 | Not applicable |
| 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 | Consolidated | Consolidated |
| 1 | Revenue From Operations | ||
| Revenue from operations | 35,697.54 | 35,697.54 | |
| Other income | 241.19 | 241.19 | |
| Total Income | 35,938.73 | 35,938.73 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 35,343.18 | 35,343.18 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (2,080.32) | (2,080.32) |
| (d) | Employee benefit expense | 325.90 | 325.90 |
| (e) | Finance costs | 163.03 | 163.03 |
| (f) | Depreciation and amortisation expense | 68.30 | 68.30 |
| (g) | Other Expenses | ||
| 1 | Franchisee Commission Expenses | 778.55 | 778.55 |
| 2 | Rent Expenses | 275.76 | 275.76 |
| 3 | Bank Charges | 165.94 | 165.94 |
| 4 | Brokerage and Commission | 52.36 | 52.36 |
| 5 | Electricity Expenses | 42.35 | 42.35 |
| 6 | Travelling and Conveyance expenses | 40.61 | 40.61 |
| 7 | Office Expenses | 21.14 | 21.14 |
| 8 | Freight Expenses | 20.97 | 20.97 |
| 9 | Software Expenses | 17.15 | 17.15 |
| 10 | Other Expenses | 61.57 | 61.57 |
| Total other expenses | 1,476.40 | 1,476.40 | |
| Total expenses | 35,296.49 | 35,296.49 | |
| 3 | Profit before exceptional and extraordinary items and tax | 642.24 | 642.24 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Profit before extraordinary items and tax | 642.24 | 642.24 |
| 6 | Extraordinary items | 0.00 | 0.00 |
| 7 | Profit before tax | 642.24 | 642.24 |
| 8 | Tax Expense | ||
| Current tax | 125.90 | 125.90 | |
| Deferred tax | (1.25) | (1.25) | |
| Total tax expenses | 124.65 | 124.65 | |
| 9 | Net Profit Loss for the period from continuing operations | 517.59 | 517.59 |
| 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 | 517.59 | 517.59 |
| 14 | Share of profit (loss) of associates | 0.00 | 0.00 |
| 15 | Profit (loss) of minority interest | (0.05) | (0.05) |
| 16 | Net profit (Loss) for the period | 517.54 | 517.54 |
| 17 | Details of equity share capital | ||
| Paid-up equity share capital | 1,187.50 | 1,187.50 | |
| 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 | 4.36 | 4.36 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 4.36 | 4.36 | |
| 20 | Debt equity ratio | 0.53 | 0.53 |
| 21 | Debt service coverage ratio | 0.23 | 0.23 |
| 22 | Interest service coverage ratio | 4.94 | 4.94 |
| 23 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1 The above consolidated financial results of the Jay Jalaram Technologies Limited (the “Company” or “Parent”) and its subsidiary Company (the Parent and its subsidiary together referred to as the “Group”) have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 13th November, 2025. The limited review as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been carried out by the Statutory Auditors of the Company. 2 The above consolidated unaudited financial results have been prepared in accordance with recognition and measurement principles laid down in the Accounting Standard 25 Interim Financial Reporting (AS 25) as prescribed under section 133 of the Companies Act, 2013 (the Act) read with the Companies (Accounting Standards) Rules, 2021, as amended from time to time, and other accounting principles generally accepted in India to the extent possible. 3 The Group is having business segment of Electronic Gadgets. Considering the provisions of Accounting Standard 17, the Group do not have any reportable segment. 4 The Consolidated financial results of the Company for the half year ended 30th September, 2025 includes the financial results of M/s. Hear More Techlife Private Limited (HMTPL) and M/s. Techgrind Solutions Private Limited (TGSPL) and the same has been considered for consolidated financial results of the Group. 5 These consolidated results include the results of HMTPL from 1st April,2025 till the period ended 06th June,2025 and TGSPL from 01st April,2025 from the period ended 30th Sept,2025 with a beneficial ownership of 59% and 51% respectively. The Financial Results of both the subsidiaries has been considered for the financial results of the group by combining like items of Incomes and Expenses and eliminating intragroup income and expenses. The carrying amount of the company's Investment in both the subsidiaries is knocked off against the company's portion of Equity in the respective subsidiaries. 6 As per the provisions of Accounting Standard 21 Consolidated Financial Statements, the amount of loss borne by the minority interest is only up to the value of their equity contribution. The loss beyond the loss borne by the Minority Interest is borne by the majority (the parent) and will be recovered subsequently against the profit attributable to the Minority Interest from the future profits of the subsidiary. 7 The figures for the half year ended 31st March, 2025 are the balancing figures between audited figures in respect of the financial year ended 31st March, 2025 and the published financial results for the half year ended 30th September, 2024. 8 There were no investor complaints, known to the Company, outstanding as on the half year ended 30th September, 2025. 9 Basic and Diluted earnings per share of periods presented have been calculated based on the weighted average number of shares outstanding in respective periods. 10 Previous period's /year's figures have been reclassified/regrouped/rearranged, wherever considered necessary so as to make them comparable with current period's /year's figures. |
|---|
| 20 | Debt equity ratio | |
|---|---|---|
| 21 | Debt service coverage ratio | |
| 22 | Interest service coverage ratio |
| 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 | Consolidated |
| 1 | Statement of cash flows | |
| Cash flows from used in operating activities | ||
| Profit before extraordinary items and tax | 642.24 | |
| 2 | Adjustments for reconcile profit (loss) | |
| Adjustments to profit (loss) | ||
| Adjustments for finance costs | 163.03 | |
| Adjustments for depreciation and amortisation expense | 68.30 | |
| 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 | (29.16) | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | (148.56) | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments to profit (loss) | 53.61 | |
| 3 | Adjustments for working capital | |
| Adjustments for decrease (increase) in inventories | (2,061.15) | |
| Adjustments for decrease (increase) in trade receivables | 99.84 | |
| Adjustments for decrease (increase) in other current assets | 1,790.01 | |
| Adjustments for increase (decrease) in trade payables | 1,308.41 | |
| Adjustments for increase (decrease) in other current liabilities | 222.89 | |
| Adjustments for provisions | 30.03 | |
| Total adjustments for working capital | 1,390.03 | |
| Total adjustments for reconcile profit (loss) | 1,443.64 | |
| Net cash flows from (used in) operations | 2,085.88 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 125.90 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities before extraordinary items | 1,959.98 | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) operating activities | 1,959.98 | |
| 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 | 64.74 | |
| 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 | 10.53 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 7.42 | |
| Proceeds from government grants | 0.00 | |
| Net cash flows from (used in) investing activities before extraordinary items | (46.79) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) investing activities | (46.79) | |
| Cash flows from used in financing activities | ||
| Proceeds from issuing shares | 0.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | 0.00 | |
| Repayments of borrowings | 1,802.29 | |
| Dividends paid | 0.00 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (163.03) | |
| Net cash flows from (used in) financing activities before extraordinary items | (1,965.32) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) financing activities | (1,965.32) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (52.13) | |
| 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 | (52.13) | |
| Cash and cash equivalents cash flow statement at beginning of period | 571.02 | |
| Cash and cash equivalents cash flow statement at end of period | 518.89 | |
| 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 | Consolidated | ||
| Equity and liabilities | |||
| 1 | Shareholders' funds | ||
| Share capital | 1,187.50 | ||
| Reserves and surplus | 5,674.68 | ||
| Money received against share warrants | 249.38 | ||
| Total shareholders' funds | 7,111.56 | ||
| 2 | Share application money pending allotment | 0.00 | |
| 3 | Deferred government grants | 0.00 | |
| 4 | Minority interest | 0 | |
| 5 | Non-current liabilities | ||
| Long-term borrowings | 41.96 | ||
| Deferred tax liabilities (net) | 0.00 | ||
| Foreign currency monetary item translation difference liability account | 0.00 | ||
| Other long-term liabilities | 3,392.49 | ||
| Long-term provisions | 25.35 | ||
| Total non-current liabilities | 3,459.80 | ||
| 6 | Current liabilities | ||
| Short-term borrowings | 3,728.25 | ||
| Trade Payables | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 727.53 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 2,806.91 | ||
| Total Trade payable | 3,534.44 | ||
| Other current liabilities | 544.42 | ||
| Short-term provisions | 67.21 | ||
| Total current liabilities | 7,874.32 | ||
| Total equity and liabilities | 18,445.68 | ||
| Assets | |||
| 1 | Non-current assets | ||
| i | Property, Plant and Equipment and Intangible assets | ||
| Property, Plant and Equipment | 828.03 | ||
| Producing properties | 0.00 | ||
| Intangible assets | 53.48 | Preproducing properties | 0.00 |
| Property, Plant and Equipment capital work-in-progress | 0.00 | ||
| Intangible assets under development or work-in-progress | 9.81 | ||
| Total Property, Plant and Equipment and Intangible assets | 891.32 | ||
| ii | Non-current investments | 0.00 | |
| v | Deferred tax assets (net) | 50.87 | |
| vi | Foreign currency monetary item translation difference asset account | 0.00 | |
| vii | Long-term loans and advances | 0.00 | |
| viii | Other non-current assets | 628.52 | |
| Total non-current assets | 1,570.71 | ||
| Current assets | |||
| Current investments | 0.00 | ||
| Inventories | 10,908.48 | ||
| Trade receivables | 638.36 | ||
| Cash and cash equivalents | 518.89 | ||
| Bank balance other than cash and cash equivalents | 129.11 | ||
| Short-term loans and advances | 3,379.63 | ||
| Other current assets | 1,300.50 | ||
| Total current assets | 16,874.97 | ||
| Total assets | 18,445.68 | ||
| Disclosure of notes on assets and liabilities | |||
| 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 | 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 | |||||||
| Net Segment Asset | |||||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | |||||||
| Net Segment Liabilities | |||||||
| Disclosure of notes on segments | |||||||