Financial Results Summary (Quarterly Comparison)

Income Statement Highlights (₹ in lakhs)

Quarter Ended June 30, 2026 (Unaudited)

  • Net Revenue from Operations: ₹12,889.30 lakhs
  • Other Income: ₹122.00 lakhs
  • Total Income: ₹13,011.20 lakhs
  • Total Expenses: ₹11,584.90 lakhs
  • Profit Before Exceptional Items and Tax: ₹1,926.90 lakhs
  • Exceptional Items: ₹5.00 lakhs
  • Profit Before Tax: ₹1,921.90 lakhs
  • Tax Expense: ₹863.60 lakhs (Current Tax: ₹394.90 lakhs, Deferred Tax: ₹(46.90) lakhs)
  • Profit for the Period: ₹1,058.30 lakhs
  • Total Comprehensive Income: ₹1,058.30 lakhs
  • Basic EPS: ₹1.45
  • Diluted EPS: ₹1.45

Quarter Ended June 30, 2025 (Unaudited)

  • Net Revenue from Operations: ₹9,810.00 lakhs
  • Other Income: ₹108.90 lakhs
  • Total Income: ₹9,908.90 lakhs
  • Total Expenses: ₹5,794.00 lakhs
  • Profit Before Exceptional Items and Tax: ₹510.50 lakhs
  • Exceptional Items: ₹0.00
  • Profit Before Tax: ₹510.50 lakhs
  • Tax Expense: ₹139.40 lakhs (Current Tax: ₹165.40 lakhs, Deferred Tax: ₹(26.00) lakhs)
  • Profit for the Period: ₹371.10 lakhs
  • Total Comprehensive Income: ₹371.10 lakhs
  • Basic EPS: ₹0.51
  • Diluted EPS: ₹0.51

Quarter Ended March 31, 2026 (Audited)

  • Net Revenue from Operations: ₹8,810.60 lakhs
  • Other Income: ₹(102.00) lakhs
  • Total Income: ₹8,708.60 lakhs
  • Total Expenses: ₹8,018.80 lakhs
  • Profit Before Exceptional Items and Tax: ₹689.80 lakhs
  • Exceptional Items: ₹0.00
  • Profit Before Tax: ₹689.80 lakhs
  • Tax Expense: ₹123.80 lakhs (Current Tax: ₹299.00 lakhs, Deferred Tax: ₹(143.00) lakhs)
  • Profit for the Period: ₹566.00 lakhs
  • Total Comprehensive Income: ₹572.80 lakhs
  • Basic EPS: ₹0.78
  • Diluted EPS: ₹0.78

Expense Breakdown (Quarter Ended June 30, 2026)

  • Cost of Materials Consumed: ₹8,729.80 lakhs
  • Change in Inventories: ₹386.60 lakhs
  • Employee Benefits Expense: ₹1,252.50 lakhs
  • Finance Costs: ₹134.30 lakhs
  • Depreciation and Amortization: ₹84.00 lakhs
  • Other Expenses: ₹744.00 lakhs

Capital Structure

  • Equity Share Capital (Face Value of ₹10/- each): ₹729.52 lakhs
  • Reserves (Excluding Revaluation Reserve) as per previous year's audited balance sheet: ₹2,791.04 lakhs

Notes to Financial Results

1. The financial results have been prepared in accordance with Companies (Indian Accounting Standards) Rules, 2015 (Ind AS), section 133 of Companies Act 2013, and regulation 33 of SEBI (LODR) Regulations, 2015.

2. The results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on August 12, 2026.

3. The statutory auditors have expressed an unmodified audit opinion.

4. The figures for the quarter ended March 31, 2026 are balancing figures between audited full-year figures and limited review published year-to-date figures up to December 31, 2025.

5. The company operates within a single primary business segment with no reportable segments.

6. Corresponding period figures have been regrouped/recast/rearranged for comparability.

7. Audited results for quarter ended March 31, 2026 are available on company website (www.jaganlamps.com) and BSE website (www.bseindia.com).

Auditor's Review Report

KASG & Co., Chartered Accountants, conducted a review of the unaudited standalone financial results in accordance with Standard on Review Engagement (SRE) 2410. Based on their review, nothing has come to their attention that causes them to believe that the statement contains any material misstatement or has not disclosed information required by Listing Regulations.