JEET MACHINE TOOLS LTD

Financial Results Overview

Quarterly Performance (Q2 FY2027 vs Q2 FY2026)

  • Total Income: ₹4.41 lakhs (vs ₹2.07 lakhs in Q2 FY2026)
  • Expenditure: ₹7.68 lakhs (vs ₹7.09 lakhs in Q2 FY2026)
  • Profit/(Loss) before tax: (₹3.28) lakhs loss (vs (₹5.02) lakhs loss in Q2 FY2026)
  • Tax Expense: Deferred tax benefit of ₹0.85 lakhs (vs ₹1.45 lakhs benefit in Q2 FY2026)
  • Net Profit/(Loss): ₹2.10 lakhs profit (vs ₹3.57 lakhs loss in Q2 FY2026)
  • Earnings per share (Basic & Diluted): ₹0.11 (vs ₹(0.18) in Q2 FY2026)
  • Other Comprehensive Income: ₹(15.77) lakhs loss (vs ₹(20.81) lakhs loss in Q2 FY2026)
  • Total Comprehensive Income: ₹(13.67) lakhs loss (vs ₹(24.38) lakhs loss in Q2 FY2026)

Half-Yearly Performance (H1 FY2027 vs H1 FY2026)

  • Total Income: ₹12.30 lakhs (vs ₹3.03 lakhs in H1 FY2026)
  • Expenditure: ₹15.46 lakhs (vs ₹13.58 lakhs in H1 FY2026)
  • Profit/(Loss) before tax: (₹3.16) lakhs loss (vs (₹10.55) lakhs loss in H1 FY2026)
  • Tax Expense: Deferred tax benefit of ₹0.82 lakhs (vs ₹3.02 lakhs benefit in H1 FY2026)
  • Net Profit/(Loss): ₹3.96 lakhs profit (vs ₹7.53 lakhs loss in H1 FY2026)
  • Earnings per share (Basic & Diluted): ₹0.20 (vs ₹(0.38) in H1 FY2026)
  • Other Comprehensive Income: ₹3.52 lakhs profit (vs ₹(16.71) lakhs loss in H1 FY2026)
  • Total Comprehensive Income: ₹7.48 lakhs profit (vs ₹(24.24) lakhs loss in H1 FY2026)

Income Breakdown (Quarter Ended September 30, 2026)

  • Other Operating Income: ₹1.40 lakhs
  • Other Income: ₹3.01 lakhs

Expenditure Breakdown (Quarter Ended September 30, 2026)

  • Purchases of stock-in-trade: ₹1.47 lakhs
  • Changes in inventories: ₹0.44 lakhs
  • Employee benefits expenses: ₹4.14 lakhs
  • Other expenses: ₹2.07 lakhs
  • Finance costs, depreciation, amortization & depletion expenses: Not provided (shown as blank in table)

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹486.04 lakhs (vs ₹513.99 lakhs as at March 31, 2026)
  • Non-Current Assets: ₹152.76 lakhs (Investments: ₹94.28 lakhs, Other non-current assets: ₹34.98 lakhs, Deferred tax assets: ₹23.50 lakhs)
  • Current Assets: ₹333.28 lakhs (Inventories: ₹12.36 lakhs, Cash and cash equivalents: ₹275.27 lakhs, Other current assets: ₹45.66 lakhs)
  • Total Equity: ₹475.63 lakhs (Equity share capital: ₹196.00 lakhs, Other equity: ₹279.63 lakhs)
  • Non-Current Liabilities: ₹4.62 lakhs (Long term provisions)
  • Current Liabilities: ₹5.80 lakhs (Trade payables: ₹0.23 lakhs, Other financial liabilities: ₹0.02 lakhs, Provisions: ₹5.54 lakhs)

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net cash used in operating activities: ₹(49.16) lakhs
  • Net cash generated from investing activities: ₹42.06 lakhs (Interest received: ₹8.73 lakhs, Dividend from shares & mutual fund: ₹1.03 lakhs, Loans & advances: ₹32.31 lakhs)
  • Net cash used in financing activities: ₹(7.10) lakhs
  • Net decrease in cash and cash equivalents: ₹(7.10) lakhs
  • Opening cash balance: ₹282.37 lakhs
  • Closing cash balance: ₹275.27 lakhs

Additional Information

  • Paid-up equity share capital: ₹196.00 lakhs (face value ₹10 each, fully paid)
  • The company operates mainly one segment with no separate reportable segments as per Ind AS-108
  • Income tax including deferred tax will be determined and provided for at the end of the financial year
  • Previous period figures have been reclassified where necessary
  • Financial results reviewed by Audit Committee and approved by Board of Directors
  • Limited review conducted by Agrawal Jain & Gupta (ICAI Registration No.: 013538C)
  • Results available on company website: https://www.jeetmachinetools.in/