JYOTICNC2024-04-012024-06-30 JYOTICNC2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member JYOTICNC2024-06-30 JYOTICNC2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 544081 JYOTICNC NOTLISTED Jyoti CNC Automation Limited Equity 2024-04-01 2025-03-31 2024-08-10 2024-08-03 INR Millions First quarter 12:10:00 13:20:00 2024-08-10 2024-08-10 Not applicable Single segment Single Business Segment of Machine & Tool lndustries 2024-04-01 2024-06-30 Unaudited Consolidated 3618420000.00 39790000.00 3658210000.00 1573350000.00 0.00 119540000.00 570390000.00 110180000.00 84130000.00 414350000.00 2871940000.00 786270000.00 -90710000.00 695560000.00 160550000.00 25830000.00 186380000.00 0.00 509180000.00 0.00 0.00 0.00 0.00 509180000.00 -2830000.00 506350000.00 0.00 0.00 454850000.00 2 2.24 2.24 0.00 0.00 2.24 2.24 1 These financial results have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act.2013 and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2 The above financial results for the quarter ended 30 June 2024 in respect of Jyoti CNC Automation Limited have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 10 August 2024. The Statutory auditors have expressed unmodified review opinion on financial results 30 June 2024 and have issued an unmodified opinion. The consolidated financial results for the quarter ended June 30, 2023 have not been subject to limited review or audit. However, the management has exercised necessary diligence to ensure that the financial results for this period provide a true and fair view of the Group's affairs. 3 The Audited Financial Results for the quarter ended March 31, 2024 is the balancing figures between audited figures in respect of the full financial year and the audited published year to date figures of the third quarter of the respective financial year. 4 During the financial year ended on March 31, 2024, the company completed its Initial Public offer (IPO) of 30,218,649 equity shares of face value of Rs. 2/- each and raised sum of Rs. 9,999.99 million. Details of Utilization of IPO Proceeds: As per attached PDF Net IPO Proceeds which were unutilized as at June 30, 2024 were temporarily invested in fixed deposits with Banks, Monitoring Agency Bank Account and in IPO Public issue account. 5 The Company has made investment over the years in its subsidiary which in turn was further invested in its operating Step Down Subsidiary. The company also has certain other receivables from the subsidiary and its step down subsidiary. This subsidiary including step down subsidiary was making losses over certain years which had resulted in the erosion of networth of company's subsidiary. The Company's management, in view of the expected recovery in near future of the business of the operating step down subsidiary and in view of the strategic nature of investment in subsidiary is of the opinion that no impairment is warranted. 6 Exceptional Item of Rs.90.71 Millions, represents the payment of compounding charges paid in consequence of final compounding order passed by CCIT (TDS) , Ahemdabad on 10th June 2024 pertaining to A.Y. 2013-14 to A.Y. 2016-17 and A.Y. 2018-19 to A.Y. 2022-23. 7 The Company's business falls within single business segment of Machine & Tool Industries. Hence, disclosures under Ind AS 108- Operating Segments are not reported separately. 8 The figures of previous periods / year are reclassified, regrouped and rearranged wherever necessary so as to make them comparable with current period's figures. Other Expenditure 414350000.00 Remeasurement gains/(losses) on post employment defined benefit plans -3780000.00 -3780000.00 -950000.00 0.00