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		01-04-2024
Date of end of financial year		31-03-2025
Date of board meeting when results were approved		29-05-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		29-05-2025
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		Fourth quarter
Nature of report standalone or consolidated		Consolidated
Whether results are audited or unaudited for the quarter ended		Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended		Audited
Segment Reporting		Multi segment
Description of single segment
Start date and time of board meeting		29-05-2025 16:00
End date and time of board meeting		29-05-2025 18:35
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		Declaration of unmodified opinion

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		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
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	6785	23891
	Other income	61	129
	Total income	6846	24020
2	Expenses
(a)	Cost of materials consumed	1605	5664
(b)	Purchases of stock-in-trade	2641	8926
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	129	278
(d)	Employee benefit expense	707	3031
(e)	Finance costs	77	265
(f)	Depreciation, depletion and amortisation expense	93	360
(g)	Other Expenses
1	Other expenses	985	3055
	Total other expenses	985	3055
	Total expenses	6237	21579
3	Total profit before exceptional items and tax	609	2441
4	Exceptional items	0	-64
5	Total profit before tax	609	2377
6	Tax expense
7	Current tax	156	574
8	Deferred tax	-5	49
9	Total tax expenses	151	623
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	458	1754
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	458	1754
17	Other comprehensive income net of taxes	4	4
18	Total Comprehensive Income for the period	462	1758
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	462	1758
	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		7743
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.59	17.58
	Diluted earnings (loss) per share from continuing operations	4.59	17.58
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	4.59	17.58
	Diluted earnings (loss) per share from continuing and discontinued operations	4.59	17.58
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)

Text Block

Textual Information(4)

Notes:
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 May 29, 2025.
2. The above Consolidated Financial results for the quarter and year ended March 31, 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 Companies (Indian Accounting Standards) Amendment Rules, 2016.
3. Board of Directors of Holding company at their meeting held on 27th March, 2023 and and 7th August, 2024, had approved the investment In the share capital of M/s, JECL Engineering Limited ('JECL '), a Wholly Owned Subsidiary of the Company and/or grant loans and advances to JECL and/or to give Guarantees on behalf of JECL, in one or more than one tranche with a maximum cap of Rs 15 Crores and Rs. 10 Crores, respectively.
Out of the approved investment of Rs 25 Crores, the Company has invested Rs. 5,00,00,000/- on 29th December 2023, and Rs. 8,01,60,000/- on 4th March 2025 and , Rs. 8,01,60,000/· on 6th March 2025 in JECL Engineering Limited towards the acquisition of equity shares by way of rights Issue.
4 The segment reporting of the Company has been prepared In accordance with Ind AS - 108 on “Operating Segment” ( Refer Annexure 1)
5 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.
6 JECL Engineering ltd, wholly owned subsidiary company, has commenced its trial run of material handling equipment plant at Murbad. The net trial run expenditure of Rs. 419.55 lakhs and Rs 565.29 lakhs for the quarter and year ended 31st March 2025 respectively, forming part of capital work in progress.
7 Board of Directors of Holding company in its meeting held on May 29, 2025 has recommended a dividend of Rs. 1.25 per share on equity share of face value Rs. 1 each, i.e. 125% to the members of the company. This amount is to be paid after approval from the members in the ensuing annual general meeting.
8 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		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1979
	Capital work-in-progress	1934
	Investment property	0
	Goodwill	0
	Other intangible assets	93
	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	3
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	325
	Total non-current financial assets	328
	Deferred tax assets (net)	158
	Other non-current assets	36
	Total non-current assets	4528
2	Current assets
	Inventories	1309
	Current financial asset
	Current investments	17
	Trade receivables, current	8087
	Cash and cash equivalents	311
	Bank balance other than cash and cash equivalents	380
	Loans, current	5
	Other current financial assets	172
	Total current financial assets	8972
	Current tax assets (net)	24
	Other current assets	1370
	Total current assets	11675
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	16203
	Total current assets	11675
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	16203
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	100
	Other equity	7743
	Total equity attributable to owners of parent	7843
	Non controlling interest
	Total equity	7843
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	298
	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	0
	Total non-current financial liabilities	298
	Provisions, non-current	157
	Deferred tax liabilities (net)	60
	Deferred government grants, Non-current
	Other non-current liabilities	37
	Total non-current liabilities	552
	Current liabilities
	Current financial liabilities
	Borrowings, current	1938
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	114
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4206
	Total Trade payable	4320
	Other current financial liabilities	222
	Total current financial liabilities	6480
	Other current liabilities	986
	Provisions, current	113
	Current tax liabilities (Net)	229
	Deferred government grants, Current	0
	Total current liabilities	7808
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	8360
	Total equity and liabilities	16203
	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		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	(a) Material Handling	3209	11160
2	(b) Engineered Products	3224	11322
3	(c) MHE Rentals	352	1409
	Total Segment Revenue	6785	23891
	Less: Inter segment revenue
	Revenue from operations	6785	23891
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	(a) Material Handling	352	1210
2	(b) Engineered Products	424	1893
3	(c) MHE Rentals	49	190
	Total Profit before tax	825	3293
	i. Finance cost	76	265
	ii. Other Unallocable Expenditure net off Unallocable income	140	651
	Profit before tax	609	2377
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	(a) Material Handling	7129	7129
2	(b) Engineered Products	6175	6175
3	(c) MHE Rentals	1847	1847
	Total Segment Asset	15151	15151
	Un-allocable Assets	1052	1052
	Net Segment Asset	16203	16203
4	Segment Liabilities
	Segment Liabilities
1	(a) Material Handling	2752	2752
2	(b) Engineered Products	2696	2696
3	(c) MHE Rentals	911	911
	Total Segment Liabilities	6359	6359
	Un-allocable Liabilities	2001	2001
	Net Segment Liabilities	8360	8360
	Disclosure of notes on segments

Other Comprehensive Income
Date of start of reporting period		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
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 (net of taxes)	4.00	4.00
2	Share of profit in associates	0.00	0.00
	Total Amount of items that will not be reclassified to profit and loss	4.00	4.00
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	4.00	4.00

Cash flow statement, indirect
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	2377
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	265
	Adjustments for decrease (increase) in inventories	-157
	Adjustments for decrease (increase) in trade receivables, current	-2238
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	-603
	Adjustments for decrease (increase) in other non-current assets	-10
	Adjustments for other financial assets, non-current	-66
	Adjustments for other financial assets, current	82
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	1090
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	-157
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	360
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	-120
	Adjustments for provisions, non-current	-20
	Adjustments for other financial liabilities, current	2
	Adjustments for other financial liabilities, non-current	0
	Adjustments for unrealised foreign exchange losses gains	2
	Adjustments for dividend income	1
	Adjustments for interest income	36
	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)	0
	Other adjustments for non-cash items	86
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	-1521
	Net cash flows from (used in) operations	856
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	401
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	455
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	2
	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	17
	Purchase of property, plant and equipment	194
	Proceeds from sales of investment property	0
	Purchase of investment property	0
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	5
	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	1
	Interest received	36
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-773
	Net cash flows from (used in) investing activities	-920
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	382
	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	837
	Repayments of borrowings	178
	Payments of lease liabilities	40
	Dividends paid	98
	Interest paid	265
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities	638
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	173
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	173
	Cash and cash equivalents cash flow statement at beginning of period	138
	Cash and cash equivalents cash flow statement at end of period	311

Details of Impact of Audit Qualification
Whether results are audited or unaudited		Audited
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015:The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Consolidated results		Yes
	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	Shah Gupta & Co.	Yes	31-12-2027

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

Details of Impact of Audit Qualification