JAY USHIN LIMITED

Financial Results Overview

Quarter Ended September 30, 2026:

  • Revenue: ₹788.96 lakh
  • Net Loss: ₹425.04 lakh

Half Year Ended September 30, 2026:

  • Revenue: ₹4,772.46 lakh

Statement of Assets and Liabilities (as of September 30, 2026)

Assets:

  • Total Assets: ₹46,760.58 lakh
  • Non-current Assets: ₹8,875.40 lakh
  • Property, plant and equipment: ₹820.00 lakh
  • Capital work-in-progress: ₹3,579.08 lakh
  • Right of use assets: ₹3,094.82 lakh
  • Investment property: ₹408.22 lakh
  • Financial assets: ₹1,050.27 lakh (Investments: ₹433.85 lakh, Security deposit: ₹423.42 lakh, Other financial assets: ₹193.00 lakh)
  • Deferred tax assets (net): ₹262.05 lakh
  • Other non-current assets: ₹422.88 lakh
  • Current Assets: ₹37,885.18 lakh
  • Inventories: ₹43,926.66 lakh
  • Trade receivables: ₹12,351.38 lakh
  • Cash and cash equivalents: ₹92.49 lakh
  • Bank balances other than cash: ₹15.72 lakh
  • Loans: ₹337.86 lakh
  • Other financial assets: ₹723.28 lakh
  • Current tax assets (net): ₹2,885.05 lakh
  • Other current assets: ₹28,743.49 lakh

Equity and Liabilities:

  • Total Shareholders' Funds: ₹13,824.74 lakh
  • Equity share capital: ₹443.07 lakh
  • Other equity: ₹13,381.67 lakh
  • Non-current Liabilities: ₹5,085.47 lakh
  • Financial liabilities: ₹4,811.87 lakh (Borrowings: ₹4,284.94 lakh, Lease liabilities: ₹85.76 lakh, Other financial liabilities: ₹441.17 lakh)
  • Provisions: ₹273.60 lakh
  • Current Liabilities: ₹27,850.37 lakh
  • Financial liabilities: ₹20,118.33 lakh (Borrowings: ₹61.86 lakh, Lease liabilities: ₹4,345.02 lakh, Trade payables: ₹15,440.66 lakh, Other financial liabilities: ₹70.99 lakh)
  • Provisions: ₹158.55 lakh
  • Current tax liability (net): ₹386.45 lakh
  • Other current liabilities: ₹7,187.04 lakh

Statement of Cash Flows (Half Year Ended September 30, 2026)

  • Cash flow from operating activities: ₹3,781.34 lakh (net cash generated)
  • Cash flow from investing activities: ₹(2,212.80) lakh (net cash used)
  • Cash flow from financing activities: ₹(3,108.49) lakh (net cash used)
  • Net increase/(decrease) in cash and cash equivalents: ₹(1,539.95) lakh

Key Financial Metrics

  • Profit before tax: ₹4,149.34 lakh (H1 FY2026)
  • Depreciation and amortization expense: ₹798.27 lakh
  • Finance cost: ₹443.24 lakh
  • Dividend paid: ₹(474.24) lakh