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-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 The Company operates in a single segment with effect from 01.10.2024 i.e. Electronic Gadgets and therefore Segment Reporting as defined in Accounting Standard-17 is not applicable. Till 30.09.2024, the Group is having business segment of Electronic Gadgets and Electric Vehicles. Considering the provisions of Accounting Standard 17, there was no reportable segment till 30.09.2024.
Start date and time of board meeting 29-May-2025   10:00:00
End date and time of board meeting 29-May-2025   11:50:00
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 — Other than Bank
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-Oct-2024 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 Revenue From Operations
Revenue from operations 3387489000 6674645000
Other income 5839000 10401000
Total Income 3393328000 6685046000
2 Expenses
(a) Cost of materials consumed 0 376000
(b) Purchases of stock-in-trade 3018208000 6095677000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 101860000 22881000
(d) Employee benefit expense 43000000 92952000
(e) Finance costs 19254000 37950000
(f) Depreciation and amortisation expense 8684000 15237000
(g) Other Expenses
1 Bank Charges 15332000 29425000
2 Brokerage and Commission 5342000 10109000
3 Electricity Expenses 4619000 12978000
4 Franchisee Commission Expenses 69793000 133511000
5 Marketing & Sales Promotion expenses 2806000 3796000
6 Other Expenses 9571000 44940000
7 Payment Gateway Expenses 12073000 13405000
8 Rent Expenses 34351000 76781000
9 Store Maintenance Expenses 1320000 2482000
10 Travelling and Conveyance expenses 3022000 7043000
Total other expenses 158229000 334470000
Total expenses 3349235000 6599543000
3 Profit before exceptional and extraordinary items and tax 44093000 85503000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 44093000 85503000
6 Extraordinary items 0 0
7 Profit before tax 44093000 85503000
8 Tax Expense
Current tax 12272000 24272000
Deferred tax -384000 -1310000
Total tax expenses 11888000 22962000
9 Net Profit Loss for the period from continuing operations 32205000 62541000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 32205000 62541000
14 Share of profit (loss) of associates 0 0
15 Profit (loss) of minority interest -7000 -20000
16 Net profit (Loss) for the period 32198000 62521000
17 Details of equity share capital
Paid-up equity share capital 118750000 118750000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 515705000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.71 5.34
Diluted earnings (loss) per share from continuing and discontinued operations 2.7 5.33
20 Debt equity ratio 0.0091 0.0091
21 Debt service coverage ratio 0.0013 0.0023
22 Interest service coverage ratio 0.0329 0.0325
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
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
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 85503000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 37950000
Adjustments for depreciation and amortisation expense 15237000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow -5891000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 3875000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 51171000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 33278000
Adjustments for decrease (increase) in trade receivables 14119000
Adjustments for decrease (increase) in other current assets -361923000
Adjustments for increase (decrease) in trade payables -49219000
Adjustments for increase (decrease) in other current liabilities -71669000
Adjustments for provisions 1688000
Total adjustments for working capital -433726000
Total adjustments for reconcile profit (loss) -382555000
Net cash flows from (used in) operations -297052000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 24272000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items -321324000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities -321324000
4 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 0
Purchase of property plant and equipment 15264000
Proceeds from sales of intangible assets 0
Purchase of intangible 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 1449000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -37359000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -51174000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -51174000
Cash flows from used in financing activities
Proceeds from issuing shares 297255000
Proceeds from issuing other equity instruments 24938000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 187895000
Repayments of borrowings 99428000
Dividends paid 0
Interest paid 37951000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items 372709000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 372709000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 211000
6 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 211000
Cash and cash equivalents cash flow statement at beginning of period 56891000
Cash and cash equivalents cash flow statement at end of period 57102000


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
Equity and liabilities
1 Shareholders' funds
Share capital 118750000
Reserves and surplus 515705000
Money received against share warrants 24938000
Total shareholders' funds 659393000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest 5000
5 Non-current liabilities
Long-term borrowings 22842000
Deferred tax liabilities (net) 6000
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 327839000
Long-term provisions 2240000
Total non-current liabilities 352927000
6 Current liabilities
Short-term borrowings 574076000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 72384000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 153988000
Total Trade payable 226372000
Other current liabilities 48054000
Short-term provisions 3754000
Total current liabilities 852256000
Total equity and liabilities 1864581000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 83071000
Producing properties 0
Intangible assets 8335000
Preproducing properties 0
Property, Plant and Equipment capital work-in-progress 0
Intangible assets under development or work-in-progress 981000
Total Property, Plant and Equipment and Intangible assets 92387000
ii Non-current investments 0
v Deferred tax assets (net) 4962000
vi Foreign currency monetary item translation difference asset account 0
vii Long-term loans and advances 0
viii Other non-current assets 61702000
Total non-current assets 159051000
Current assets
Current investments 0
Inventories 904204000
Trade receivables 80499000
Cash and cash equivalents 68902000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 515693000
Other current assets 136232000
Total current assets 1705530000
Total assets 1864581000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether results 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
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
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 & CO Yes 30-Sep-2027