5440812025-10-012025-12-315440812025-04-012025-12-315440812025-10-012025-12-31in-capmkt:OtherExpenses1Member5440812025-04-012025-12-31in-capmkt:OtherExpenses1Member5440812025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15440812025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544081JYOTICNCNOTLISTEDINE980O01024JYOTI CNC AUTOMATION LIMITEDMain BoardEquity2025-04-012026-03-312026-02-102026-02-05INRCroresQuarterlyThird quarterSingle segmentMachine Tools2026-02-1012:46:002026-02-1013:20:00Not applicablefalsefalseNo default has been made by the Company during the Quarter and Nine months ended on December 31, 20252025-10-012025-12-31UnauditedStandalone529770000073800000537150000025110000000-1062000005971000001868000001063000006559000003950900000142060000001420600000355400000136000003690000000105160000000001051600000-19400000103220000045480000024.624.62004.624.621 The above standalone financial results for the quarter and nine month ended 31 December 2025 in respect of Jyoti CNC Automation Limited (the company) have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 10 February 2026. The above results have been subject to limited review by the Statutory auditor of the company. <BR> <BR> 2 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. <BR> <BR> 3 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 has incurred losses over certain years which has resulted in the erosion of networth of company's subsidiary. The Company's management, in view of the strategic nature of investment in subsidiary has undertaken several measures and is expecting recovery/turnaround in near future of the business of its operating step down subsidiary and hence, is of the opinion that no impairment is warranted. <BR> <BR> 4 The Company's business falls within single business segment of Machine Tool Industry. Hence, disclosures under Ind AS 108- Operating Segments are not reported separately. <BR> <BR> 5 Exceptional Item reported in Nine month ended December 31, 2024 and Year Ended March 31, 2025 of Rs. 9.07 Cr, represents the payment of compounding charges paid in consequence of final compounding order passed by CCIT(TDS), Ahemedabad 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. <BR> <BR> 6 The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the Codes). The Codes have been made effective from November 21, 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. <BR> <BR> The incremental impact of these changes, assessed by the Company, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, is not material and has been recognised under employee cost in the standalone financial results of the Company for the quarter and nine months ended December 31, 2025. Once Central/ State Rules are notified by the Government on all aspects of the Codes, the Company will evaluate impact, if any, on the measurement of employee benefits and would provide appropriate accounting treatment." <BR> <BR> 7 Figures for earlier period(s) have been regrouped,wherever necessary. <BR> <BR> 8 The Aforesaid Financial Results are available on website of BSE Limited (www.bseindia.com), National Stock Exchange of India Limited (www.nseindia.com) and on the Company's Website (https://jyoti.co.in/investors/financials-reports-and-returns/).2025-04-012025-12-31UnauditedStandalone1350310000031320000013816300000620480000002060000001648800000340600000305000000171240000010417600000339870000003398700000809200000273000008365000000256220000000002562200000-583000002503900000454800000211.2711.270011.2711.27Other Expenditure655900000Other Expenditure1712400000Remeasurement loss of the defined benefit obligations-25900000-25900000Remeasurement loss of the defined benefit obligations-77900000-77900000-6500000-19600000-19400000-58300000