INTEGRATED FILING — Other than Banks



General information about company

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 21-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
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 The Company operates in a single segment i.e. Electronic Gadgets
Start date and time of board meeting 21-05-2026   17:00:00
End date and time of board meeting 21-05-2026   20:20:00
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
(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 29-05-2025
Indicate Company website link for updated RPT policy of the Company https://www.koremobiles.com/storage/investor_relation/Policy_on_Materiality_of_RPTs_and_on_dealing_with_RPTs.pdf
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
No default


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 01-10-2025 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 49,484.71 85,179.66
Other income 58.99 127.73
Total Income 49,543.70 85,307.39
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 45,773.72 81,100.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (47.76) (2,128.08)
(d) Employee benefit expense 353.97 678.89
(e) Finance costs 162.72 321.60
(f) Depreciation and amortisation expense 116.17 183.99
(g) Other Expenses
1 Franchisee Commission Expenses 1,219.51 1,998.06
2 Rent Expenses 295.24 571.00
3 Brokerage and Commission 118.36 170.72
4 Sales Incentives and Discount Expenses 86.18 91.71
5 Electricity Expenses 35.31 77.66
6 Travelling and Conveyance expenses 33.41 74.02
7 Rates and Taxes 30.59 34.93
8 Freight Expenses 28.33 49.30
9 Office Expenses 27.06 48.20
10 Other Expenses 627.05 861.17
Total other expenses 2,501.04 3,976.77
Total expenses 48,859.86 84,133.17
3 Profit before exceptional and extraordinary items and tax 683.84 1,174.22
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 683.84 1,174.22
6 Extraordinary items 0.00 0.00
7 Profit before tax 683.84 1,174.22
8 Tax Expense
Current tax 171.65 297.55
Deferred tax 1.18 (0.08)
Total tax expenses 172.83 297.47
9 Net Profit Loss for the period from continuing operations 511.01 876.75
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 511.01 876.75
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 511.01 876.75
17 Details of equity share capital
Paid-up equity share capital 1,212.50 1,212.50
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 7,158.74
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 4.24 7.32
Diluted earnings (loss) per share from continuing and discontinued operations 4.24 7.32
20 Debt equity ratio 0.4900 0.4900
21 Debt service coverage ratio 0.2300 0.3900
22 Interest service coverage ratio 5.200 4.6500
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 31-03-2026
C Whether results are audited or unaudited Audited
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 1,174.22
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 321.60
Adjustments for depreciation and amortisation expense 183.99
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 (67.85)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 22.40
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 460.14
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (2,128.08)
Adjustments for decrease (increase) in trade receivables (743.44)
Adjustments for decrease (increase) in other current assets 1,816.25
Adjustments for increase (decrease) in trade payables 929.05
Adjustments for increase (decrease) in other current liabilities 814.42
Adjustments for provisions 15.32
Total adjustments for working capital 703.52
Total adjustments for reconcile profit (loss) 1,163.66
Net cash flows from (used in) operations 2,337.88
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 297.55
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 2,040.33
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 2,040.33
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.59
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 1,196.00
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 30.59
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (13.12)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (1,177.94)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (1,177.94)
Cash flows from used in financing activities
Proceeds from issuing shares 748.13
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 1,482.24
Dividends paid 0.00
Interest paid 321.60
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items (1,055.71)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities (1,055.71)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (193.32)
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 (193.32)
Cash and cash equivalents cash flow statement at beginning of period 569.77
Cash and cash equivalents cash flow statement at end of period 376.45


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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 1,212.50
Reserves and surplus 7,158.74
Money received against share warrants 0.00
Total shareholders' funds 8,371.24
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 35.28
Deferred tax liabilities (net) 0.00
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities
1 Security Deposit against Stock 3,997.55
Total of Other long-term liabilities 3,997.55
Long-term provisions 26.39
Total non-current liabilities 4,059.22
6 Current liabilities
Short-term borrowings 4,053.80
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 963.24
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,184.89
Total Trade payable 3,148.13
Other current liabilities
1 Advance from Customers 94.16
2 Creditors for Expenses 382.66
3 Payable to Employees 64.46
4 Statutory Dues payable 27.47
Total of Other long-term liabilities 568.75
Short-term provisions 52.45
Total current liabilities 7,823.13
Total equity and liabilities 20,253.59
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 1,838.68
Producing properties 0.00
Intangible assets 58.44
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 9.29
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 1,906.41
ii Non-current investments 0.51
v Deferred tax assets (net) 49.65
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 0.00
Other non-current assets
1 Security Deposits 202.49
2 Fixed Deposit, Fixed Deposit having maturity of more than 12 months 61.27
Total of Other non-current assets 263.76
Total non-current assets 2,220.33
Current assets
Current investments 0.00
Inventories 10,956.24
Trade receivables 1,477.70
Cash and cash equivalents 376.45
Bank balance other than cash and cash equivalents 407.12
Short-term loans and advances 3,545.19
Other current assets
1 Accrued Income 77.95
2 Claim Receivable 944.01
3 Balance with payment gateway authorities 185.10
4 Other Receivable 21.06
5 Other Current Assets 27.70
6 Prepaid Expenses 14.74
Total of Other current assets 1,270.56
Total current assets 18,033.26
Total assets 20,253.59
Disclosure of notes on assets and liabilities Textual Information(1)


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Textual Information(1)


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 01-10-2025 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results 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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




Details of Impact of Audit Qualification

Amount in (Lakhs)

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 V C A N AND CO LLP Yes 30-09-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 13-11-2025
Amount Raised 748.13
Report filed for Quarter ended 31-03-2026
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
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 The Company has complied with the applicable provisions of the SEBI ICDR Regulations for conversion of fully convertible warrants into fully paid up Equity Shares. The Company has utilised the entire issue proceeds.
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
1 Business Growth and Expansion N. A. 659.55 0.00 659.55 0.00
2 Working Capital Requirements N. A. 88.58 0.00 88.58 0.00


Signatory Details

Name of signatory Manish Thakkar
Designation of person Chief Financial Officer
Place Ahmedabad
Date 21-05-2026


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 Jay Jalaram Technologies Limited Jay Jalaram Enterprise Entity controlled by Director Purchase of goods or services Not Applicable 12.06 11.67 34.46
2 Jay Jalaram Technologies Limited Jay Jalaram Enterprise Entity controlled by Director Any other transaction Rent Paid Not Applicable 23.13 0.00 0.00
3 Jay Jalaram Technologies Limited Jay Jalaram Enterprise Entity controlled by Director Sale of goods or services Not Applicable 388.09 53.42 0.00
4 Jay Jalaram Technologies Limited Hear More Techlife Private Limited Common Director Purchase of goods or services Not Applicable (0.86) (26.52) (27.53)
5 Jay Jalaram Technologies Limited Kamlesh Hariram Lalwani Executive Director Remuneration Not Applicable 12.00 1.69 0.00
6 Jay Jalaram Technologies Limited Kamlesh Hariram Lalwani Executive Director Any other transaction Reimbursement of Expenses Not Applicable 0.63 0.00 (0.67)
7 Jay Jalaram Technologies Limited Kamlesh Varjivandas Thakkar Chairman cum Managing Director Sale of goods or services Not Applicable 0.01 0.00 0.00
8 Jay Jalaram Technologies Limited Kamlesh Varjivandas Thakkar Chairman cum Managing Director Any other transaction Reimbursement of Expenses Not Applicable 8.48 0.00 0.00
9 Jay Jalaram Technologies Limited Kamlesh Varjivandas Thakkar Chairman cum Managing Director Purchase of fixed assets Not Applicable 1,000.00 0.00 0.00
10 Jay Jalaram Technologies Limited Kamlesh Varjivandas Thakkar Chairman cum Managing Director Remuneration Not Applicable 12.00 2.75 2.75
11 Jay Jalaram Technologies Limited Mukeshkumar Navnitray Bhatt Executive Director Any other transaction Reimbursement of Expenses Not Applicable 1.88 0.00 (0.67)
12 Jay Jalaram Technologies Limited Mukeshkumar Navnitray Bhatt Executive Director Remuneration Not Applicable 16.11 2.23 0.00
13 Jay Jalaram Technologies Limited Vipul Varjivandas Thakkar Non-Executive Non-Independent Director Sale of goods or services Not Applicable 0.07 1.53 1.53
14 Jay Jalaram Technologies Limited Miteshbhai Harendrabhai Mehta Independent Director Any other transaction Director Sitting Fees Not Applicable 0.27 0.00 0.15
15 Jay Jalaram Technologies Limited Miteshbhai Harendrabhai Mehta Independent Director Sale of goods or services Not Applicable 2.82 1.31 1.28
16 Jay Jalaram Technologies Limited Heer Dipesh Kanjani Independent Director Any other transaction Director Sitting Fees Not Applicable 0.30 0.00 0.06
17 Jay Jalaram Technologies Limited Manish Chandrakantbhai Thakkar Chief Financial Officer Any other transaction Salary and Allowances Not Applicable 8.25 1.27 1.27
18 Jay Jalaram Technologies Limited Mukesh Dalpatram Prajapat Company Secretary Any other transaction Salary and Allowances Not Applicable 3.78 0.63 0.60
19 Techgrind Solutions Private Limited Dharmendra Babubhai Patel Executive Director of Subsidiary Loan Not Applicable 0.40 0.40 0.40 Textual Information(1)
Total value of transaction during the reporting period 1,489.42



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Textual Information(1) Loan given to Subsidiary by its Director