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		14-08-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		07-08-2025
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		First quarter
Nature of report standalone or consolidated		Consolidated
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		14-08-2025 12:30
End date and time of board meeting		14-08-2025 15:40
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification		Not applicable

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		01-04-2025	01-04-2025
Date of end of reporting period		30-06-2025	30-06-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Consolidated	Consolidated
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	5561	5561
	Other income	43	43
	Total income	5604	5604
2	Expenses
(a)	Cost of materials consumed	802	802
(b)	Purchases of stock-in-trade	3269	3269
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-412	-412
(d)	Employee benefit expense	795	795
(e)	Finance costs	177	177
(f)	Depreciation, depletion and amortisation expense	149	149
(g)	Other Expenses
1	Other Expenses	768	768
	Total other expenses	768	768
	Total expenses	5548	5548
3	Total profit before exceptional items and tax	56	56
4	Exceptional items	0	0
5	Total profit before tax	56	56
6	Tax expense
7	Current tax	18	18
8	Deferred tax	5	5
9	Total tax expenses	23	23
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	33	33
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	-1	-1
16	Total profit (loss) for period	32	32
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	32	32
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	32	32
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	100	100
	Face value of equity share capital	1	1
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	0.32	0.32
	Diluted earnings (loss) per share from continuing operations	0.32	0.32
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	0.32	0.32
	Diluted earnings (loss) per share from continuing and discontinued operations	0.32	0.32
24	Debt equity ratio			Textual Information( 1)
25	Debt service coverage ratio			Textual Information( 2)
26	Interest service coverage ratio			Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

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Textual Information(4)

Note: 1. The above consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on on August 14, 2025.

2. The above Consolidated Financial results for the quarter ended June 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 figures of quarter ended March 31, 2025, represent the derived figures between the audited figures in respect of full financial year ended March 31, 2025, and reviewed year to date figures upto December 31, 2024, being date of end of the third quarter of the current financial year.

5 Previous period/year's figures have been regrouped/reclassified wherever necessary to confirm to current period's/year's figures.

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		01-04-2025	01-04-2025
Date of end of reporting period		30-06-2025	30-06-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Material Handling	2694	2694
2	Engineered Products	2540	2540
3	MHE Rentals	327	327
	Total Segment Revenue	5561	5561
	Less: Inter segment revenue
	Revenue from operations	5561	5561
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Material Handling	-43	-43
2	Engineered Products	415	415
3	MHE Rentals	29	29
	Total Profit before tax	401	401
	i. Finance cost	177	177
	ii. Other Unallocable Expenditure net off Unallocable income	168	168
	Profit before tax	56	56
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Material Handling	4618	4618
2	Engineered Products	6541	6541
3	MHE Rentals	518	518
	Total Segment Asset	11677	11677
	Un-allocable Assets	5008	5008
	Net Segment Asset	16685	16685
4	Segment Liabilities
	Segment Liabilities
1	Material Handling	2979	2979
2	Engineered Products	2748	2748
3	MHE Rentals	881	881
	Total Segment Liabilities	6608	6608
	Un-allocable Liabilities	2202	2202
	Net Segment Liabilities	8810	8810
	Disclosure of notes on segments

Other Comprehensive Income
Date of start of reporting period		01-04-2025	01-04-2025
Date of end of reporting period		30-06-2025	30-06-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of employee benefits obligations	0.00	0.00
	Total Amount of items that will not be reclassified to profit and loss	0.00	0.00
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

General information about company

Financial Results – Ind-AS

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

Other Comprehensive Income