5200662026-04-012026-06-305200662026-04-012026-06-30in-capmkt:OtherExpenses1Member5200662026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15200662026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares520066JAYBARMARUNOTLISTEDINE571B01036JAY BHARAT MARUTI LIMITEDMain BoardEquity2026-04-012027-03-312026-08-042026-07-28INRLakhsQuarterlyFirst quarterSingle segmentmanufacturing of components for Automobiles2026-08-0416:15:002026-08-0418:00:00Not applicable2026-04-012026-06-30UnauditedConsolidated62679240001819000626974300046851090000-137532000616266000105775000241592000474865000598607500028366800002836680006185300012317000741700000209498000000896800021846600020085000238551000218466000020085000021650000022.022.02002.022.02Notes: <br /> 1. The above financial results have been prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder and the other accounting principles generally accepted in India and in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. <br /> <br /> 2. The above financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on August 4th, 2026. The audit of financial results for the quarter ended June 30, 2026 as required under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, has been completed by the Statutory Auditors and they have issued an unmodified report on the aforesaid results. <br /> <br /> 3. The Company is primarily operates in single segment i.e. manufacturing of components for Automobiles in India. Hence, no separate segment disclosures as per Ind AS 108 "Operating Segments" have been presented. <br /> <br /> 4. The figures of the previous periods have been re-grouped/re-classified, wherever necessary to conform to the current year's classification. <br /> <br /> 5. The figures for the quarter ended 31st March, 2026 are the balancing figures between the audited figures for the financial year ended 31st March, 2026 and unaudited published figures up to nine months ended 31st December, 2025 which were subjected to limited review. <br /> <br /> 6. The Consolidated financial results include the results of the Company and one Joint Venture. <br /> <br /> 7. Revenue from Operations include Incentive amounting to Rs. 3426 lakhs in quarter ended 30th June 2026 (PY Q1 5320 lakhs & PY Q4 Rs. 3550 lakhs) pertaining to investment made in the state of Gujarat under Industrial Policy 2015 of Government of Gujarat and in the state of Haryana under Haryana Enterprises & Employment Policy 2020 of Government of Haryana. <br /> <br /> 8. Pursuant to the changes in the MAT provisions introduced in the recent Budget, the Company opted for the concessional tax regime under Section 115BAA of the Income-tax Act with effect from 1 April 2026. Consequently, the applicable tax rate changed from 34.94% to 25.17%. Accordingly, deferred tax assets/liabilities were remeasured using the revised tax rate, and the resulting impact of Rs. 3,679.02 lakhs was recognized in the Statement of Profit and Loss for the quarter ended 31 March 2026. <br /> Other Expenses474865000Remeasurement Gain/ (Loss) of Defined Benefit Plan3364000Fair Value Gain/ (Loss) on Investments20499000238630003778000020085000