JYOTICNC2024-10-012024-12-31 JYOTICNC2024-10-012024-12-31 JYOTICNC2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member JYOTICNC2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member JYOTICNC2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 544081 JYOTICNC NOTLISTED Jyoti CNC Automation Limited Equity 2024-04-01 2025-03-31 2025-02-08 2025-02-04 INR Millions Third quarter 11:34:00 11:50:00 2025-02-08 2025-02-08 Not applicable Single segment Machine Tools 2024-10-01 2024-12-31 Unaudited Consolidated 4495080000.00 -1390000.00 4493690000.00 1591550000.00 0.00 647510000.00 641690000.00 107190000.00 85820000.00 488640000.00 3562400000.00 931290000.00 0.00 931290000.00 199560000.00 -70650000.00 128910000.00 0.00 802380000.00 0.00 0.00 0.00 0.00 802380000.00 -5550000.00 796830000.00 0.00 0.00 454850000.00 2 3.53 3.53 0.00 0.00 3.53 3.53 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 and nine month ended 31 December 2024 in respect of Jyoti CNC Automation Limited (the Holding Company) have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 08 February 2025. The above results have been subject to limited review by the Statutory auditor of the company. 3 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 4 The Holding Company has made investment over the years in its subsidiary which in turn was further invested in its operating Step Down Subsidiary. The Holding company also has certain other receivables from the subsidiary and its step down subsidiary. This subsidiary including step down subsidiary is making losses over certain years which has resulted in the erosion of networth of company's subsidiary. The Holding 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. 5 The Group's business falls within single business segment of Machine & Tool Industries. Hence, disclosures under Ind AS 108- Operating Segments are not reported separately. 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 Till December 31, 2024, Company had incurred expenditure of Rs. 975.14 millions towards infrastructure development, streamline of manufacturing operation and expansion of manufacturing facilities. Single segment 2024-04-01 2024-12-31 Unaudited Consolidated 12420210000.00 149120000.00 12569330000.00 4841060000.00 0.00 1220500000.00 1860270000.00 307540000.00 262100000.00 1366120000.00 9857590000.00 2711740000.00 -90710000.00 2621030000.00 588900000.00 -38220000.00 550680000.00 0.00 2070350000.00 0.00 0.00 0.00 0.00 2070350000.00 -16640000.00 2053710000.00 0.00 0.00 454850000.00 2 9.10 9.10 0.00 0.00 9.10 9.10 Other Expenditure 488640000.00 Other Expenditure 1366120000.00 -7400000.00 -22220000.00 -1850000.00 -5580000.00 0.00 0.00