General information about company
Scrip code*		505750
NSE Symbol*		NOTLISTED
MSEI Symbol*		NOTLISTED
ISIN*		INE636D01041
Name of company		JOSTS ENGINEERING COMPANY LIMITED
Type of company		Main Board
Class of security		Equity
Date of start of financial year		01-04-2025
Date of end of financial year		31-03-2026
Date of board meeting when results were approved		01-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		25-10-2025
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		Second quarter
Nature of report standalone or consolidated		Standalone
Whether results are audited or unaudited for the quarter ended		Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended		Unaudited
Segment Reporting		Multi segment
Description of single segment
Start date and time of board meeting		01-11-2025 12:30
End date and time of board meeting		01-11-2025 16:15
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		Not applicable
Whether the company has any related party?		Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?		Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public		NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank’s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.		NA
(III) Whether the company is a ‘high value debt listed entity’ according to regulation 15 (1A)?		No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?		Yes
Latest Date on which RPT policy is updated		29-05-2025
Indicate Company website link for updated RPT policy of the Company		https://josts.com/uploads/investor/policies/policy-on-related-party-transaction-29-05-2025.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?		Yes
No. of times funds raised during the quarter		1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	There are no default on loan and debt securities.

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-07-2025	01-04-2025
Date of end of reporting period		30-09-2025	30-09-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
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	Income
	Revenue from operations	4736	8697
	Other income	40	82
	Total income	4776	8779
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	4675	7489
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1342	-1530
(d)	Employee benefit expense	504	1027
(e)	Finance costs	73	201
(f)	Depreciation, depletion and amortisation expense	38	74
(g)	Other Expenses
1	Other Expenses	640	1240
	Total other expenses	640	1240
	Total expenses	4588	8501
3	Total profit before exceptional items and tax	188	278
4	Exceptional items	0	0
5	Total profit before tax	188	278
6	Tax expense
7	Current tax	46	63
8	Deferred tax	19	32
9	Total tax expenses	65	95
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	123	183
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	123	183
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	123	183
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	118	118
	Face value of equity share capital	0	0
22	Reserves excluding revaluation reserve
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.04	1.55
	Diluted earnings (loss) per share from continuing operations	1.04	1.55
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	1.04	1.55
	Diluted earnings (loss) per share from continuing and discontinued operations	1.04	1.55
24	Debt equity ratio	0	0	Textual Information( 1)
25	Debt service coverage ratio	0	0	Textual Information( 2)
26	Interest service coverage ratio	0	0	Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

Text Block

Textual Information(4)

Notes:

1. The above standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on November 1, 2025.
2. The above Standalone Financial results for the quarter ended September 30, 2025 are prepared in accordance with the Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules thereafter.
3. The segment reporting of the Company has been prepared in accordance with Ind AS – 108 on “Operating Segment” (Refer - Annexure 1)
4. The Rights Issue Committee at its meeting held on 16th September, 2025, has approved the allotment of 1847913 Equity shares of face value of Rs. 1/- each at a premium of Rs. 269/- by way of Rights Issue. The issue was made in the ratio of 5 shares per 27 shares held to the existing shareholders.
5. Previous period/year's figures have been regrouped/reclassified wherever necessary to confirm to current period's/year's figures.

Statement of Asset and Liabilities
Particulars		Half Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		30-09-2025
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	471
	Capital work-in-progress	0
	Investment property	55
	Goodwill	0
	Other intangible assets	9
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	3409
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	111
	Total non-current financial assets	3520
	Deferred tax assets (net)	126
	Other non-current assets	22
	Total non-current assets	4203
2	Current assets
	Inventories	2051
	Current financial asset
	Current investments	2517
	Trade receivables, current	7689
	Cash and cash equivalents	89
	Bank balance other than cash and cash equivalents	580
	Loans, current	5
	Other current financial assets	181
	Total current financial assets	11061
	Current tax assets (net)	0
	Other current assets	1252
	Total current assets	14364
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	18567
	Total current assets	14364
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	18567
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	118
	Other equity	13156
	Total equity attributable to owners of parent	13274
	Non controlling interest
	Total equity	13274
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	51
	Trade Payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	18
	Total non-current financial liabilities	69
	Provisions, non-current	113
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	182
	Current liabilities
	Current financial liabilities
	Borrowings, current	463
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	61
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3354
	Total Trade payable	3415
	Other current financial liabilities	177
	Total current financial liabilities	4055
	Other current liabilities	811
	Provisions, current	91
	Current tax liabilities (Net)	154
	Deferred government grants, Current	0
	Total current liabilities	5111
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	5293
	Total equity and liabilities	18567
	Disclosure of notes on assets and liabilities	Textual Information(1)

Format for Reporting Segmenet 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		01-07-2025	01-04-2025
Date of end of reporting period		30-09-2025	30-09-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	(a) Material Handling	2131	3680
2	(b) Engineered Products	2606	5018
	Total Segment Revenue	4737	8698
	Less: Inter segment revenue	0	0
	Revenue from operations	4737	8698
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	(a) Material Handling	210	245
2	(b) Engineered Products	215	565
	Total Profit before tax	425	810
	i. Finance cost	73	201
	ii. Other Unallocable Expenditure net off Unallocable income	164	331
	Profit before tax	188	278
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	(a) Material Handling	3036	3036
2	(b) Engineered Products	8216	8216
	Total Segment Asset	11252	11252
	Un-allocable Assets	7315	7315
	Net Segment Asset	18567	18567
4	Segment Liabilities
	Segment Liabilities
1	(a) Material Handling	1184	1184
2	(b) Engineered Products	3324	3324
	Total Segment Liabilities	4508	4508
	Un-allocable Liabilities	785	785
	Net Segment Liabilities	5293	5293
	Disclosure of notes on segments

Other Comprehensive Income
Date of start of reporting period		01-07-2025	01-04-2025
Date of end of reporting period		30-09-2025	30-09-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	0.00	0.00
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0.00	0.00
5	Total Other comprehensive income	0.00	0.00

Cash flow statement, indirect
Particulars		Half Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		30-09-2025
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	278
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	200
	Adjustments for decrease (increase) in inventories	-1494
	Adjustments for decrease (increase) in trade receivables, current	-81
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	-520
	Adjustments for decrease (increase) in other non-current assets	14
	Adjustments for other financial assets, non-current	198
	Adjustments for other financial assets, current	197
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	-795
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	-46
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	74
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	-10
	Adjustments for provisions, non-current	-6
	Adjustments for other financial liabilities, current	5
	Adjustments for other financial liabilities, non-current	0
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	0
	Adjustments for interest income	32
	Adjustments for share-based payments	0
	Adjustments for fair value losses (gains)	0
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	-34
	Other adjustments for non-cash items	0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	-2330
	Net cash flows from (used in) operations	-2052
	Dividends received	0.5
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	129.5
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	-2181
3	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	-98
	Purchase of property, plant and equipment	-5
	Proceeds from sales of investment property	0
	Purchase of investment property	0
	Proceeds from sales of intangible assets	-3
	Purchase of intangible assets	0
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term 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	32
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-2732
	Net cash flows from (used in) investing activities	-2796
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	4933
	Proceeds from issuing other equity instruments	0
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	0
	Repayments of borrowings	-154
	Payments of lease liabilities	22
	Dividends paid	0
	Interest paid	0
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-201
	Net cash flows from (used in) financing activities	4864
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-113
5	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	-113
	Cash and cash equivalents cash flow statement at beginning of period	202
	Cash and cash equivalents cash flow statement at end of period	89

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.

Sr. No.

Details of the party (listed entity /subsidiary) entering into the transaction

Details of the counterparty

Type of related party transaction

Details of other related party transaction

Value of the related party transaction as approved by the audit committee

Remarks on approval by audit committee

Value of the related party transaction ratified by the audit committee

Date of Audit Committee Meeting where the ratification was approved

Value of transaction during the reporting period

In case monies are due to either party as a result of the transaction

In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments

Details of the loans, inter-corporate deposits, advances or investments

Name

PAN

Name

PAN

Relationship of the counterparty with the listed entity or its subsidiary

Opening balance

Closing balance

Nature of indebtedness (loan/ issuance of debt/ any other etc.)

Details of other indebtedness

Cost

Tenure

Nature (loan/ advance/ intercorporate deposit/ investment)

Interest Rate (%)

Tenure

Secured/ unsecured

Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)

Notes

Jost's Engineering Company Limited

AAACJ1658A

MHE Rentals India Pvt Ltd

AAKCM7905P

Wholly Owned Subsidiary Company

Sale of goods or services

700

15.22

19.76

101.41

Jost's Engineering Company Limited

AAACJ1658A

MHE Rentals India Pvt Ltd

AAKCM7905P

Wholly Owned Subsidiary Company

Any other transaction

commission received

4.12

3.95

Jost's Engineering Company Limited

AAACJ1658A

JECL Engineering Ltd

AAFCJ8473J

Wholly Owned Subsidiary Company

Sale of goods or services

4000

301.04

69.34

Jost's Engineering Company Limited

AAACJ1658A

JECL Engineering Ltd

AAFCJ8473J

Wholly Owned Subsidiary Company

Loan

2500

-206.1

206.1

Jost's Engineering Company Limited

AAACJ1658A

JECL Engineering Ltd

AAFCJ8473J

Wholly Owned Subsidiary Company

Purchase of goods or services

9000

1548.02

1492.63

63.25

Jost's Engineering Company Limited

AAACJ1658A

Mrs. Babita Kumari

BYWPK6278H

Company Secretary

Remuneration

8.46

Jost's Engineering Company Limited

AAACJ1658A

Mr. Rohit Jain

AJRPJ5241N

Chief Financial Officer

Remuneration

9.48

upto 31st May 2025

Jost's Engineering Company Limited

AAACJ1658A

Mr. Jai Prakash Agarwal

ADEPA2174L

Chairman and Whole Time Director

Remuneration

23.42

Jost's Engineering Company Limited

AAACJ1658A

Mr. Vishal Jain

AFOPJ4992F

Managing Director and CEO

Remuneration

0.6

Jost's Engineering Company Limited

AAACJ1658A

Mrs. Rekha Shreeratan Bagry

AAYPB0807E

Non-Executive Independent Director

Any other transaction

sitting fees

1.05

Jost's Engineering Company Limited

AAACJ1658A

Mrs. Shikha Jain

AFVPJ0197B

non-Executive Non Independent Director

Any other transaction

sitting fees

0.7

Jost's Engineering Company Limited

AAACJ1658A

Mr. Sanjiv Swarup

ALFPS9863H

Non-Executive Independent Director

Any other transaction

sitting fees

1.4

Jost's Engineering Company Limited

AAACJ1658A

Mr. L Sharath Kumar

AAOPK5537G

Director of MHE Rentals India Private Limited

Any other transaction

sitting fees

0.1

Jost's Engineering Company Limited

AAACJ1658A

Mr. Sanjiv Swarup

ALFPS9863H

Director of MHE Rentals India Private Limited

Any other transaction

sitting fees

0.1

Jost's Engineering Company Limited

AAACJ1658A

Mr.Pramod Madhukar Popale

AACPP0103H

Director of MHE Rentals India Private Limited

Any other transaction

sitting fees

0.1

Jost's Engineering Company Limited

AAACJ1658A

BHARAT WIRE ROPES LTD.

AABCB2180N

Sale of goods or services

100

0.95

Jost's Engineering Company Limited

AAACJ1658A

Mr. Pranesh Bhandari

AKMPB1347B

Chief Financial Officer

Remuneration

9.15

with effect from 1st June 2025

Jost's Engineering Company Limited

AAACJ1658A

Mr. Pramod Kumar Maheshwari

ABYPM2876K

non-Executive Non Independent Director

Any other transaction

sitting fees

0.65

Total value of transaction during the reporting period

1718.46

Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising	Rights Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds	16-09-2025
Amount Raised	4989.37
Report filed for Quarter ended	30-09-2025
Monitoring Agency	Not applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised	No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation	NA
Comments of the Audit Committee after review	No comments
Comments of the auditors, if any	No comments

Sr.	Original Object	Modified Object, if any	Original Allocation	Modified allocation, if any	Funds Utilised	Amount of Deviation/Variation for the quarter according to applicable object	Remarks if any
1	Working Capital requirement	Not Applicable	4358	0	1785.99	0
2	General Corporate Purposes	Not Applicable	551.37	0	0	0
3	Issue Related expenses	Not Applicable	80	0	44.23	0

Signatory Details
Name of signatory	Pranesh Bhandari
Designation of person	Chief Financial Officer
Place	Thane
Date	01-11-2025

General information about company

Financial Results – Ind-AS

Text Block

Statement of Asset and Liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

Other Comprehensive Income

Cash flow statement, indirect

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Signatory Details