JSL Industries Limited disclosed its unaudited financial results for the quarter ended June 30, 2026 (Q1 FY2027) pursuant to SEBI Listing Regulations 30 and 33. The Board of Directors meeting was held on August 13, 2026, from 3:00 PM to 3:25 PM, where the results were approved following recommendation by the Audit Committee.

Financial Performance Highlights

Quarter Ended June 30, 2026 (Unaudited):

  • Revenue from Operations: ₹14.52 crore (compared to ₹12.19 crore in Q1 FY2026, showing 19.1% growth)
  • Other Income: ₹4.56 crore (compared to ₹4.69 crore in Q1 FY2026)
  • Total Income: ₹14.97 crore (compared to ₹12.66 crore in Q1 FY2026)
  • Total Expenses: ₹14.38 crore (compared to ₹12.21 crore in Q1 FY2026)
  • EBITDA: ₹5.56 crore (compared to ₹4.84 crore in Q1 FY2026, showing 14.8% growth)
  • Profit Before Tax: ₹5.93 crore (compared to ₹4.44 crore in Q1 FY2026)
  • Tax Expense: ₹1.76 crore (Current Tax) and ₹(1.16) lakh (Deferred Tax)
  • Net Profit: ₹4.28 crore (compared to ₹3.98 crore in Q1 FY2026, showing 7.5% growth)

Comparative Figures:

  • March 31, 2026 (Audited): Revenue ₹17.28 crore, Net Profit ₹11.94 crore
  • Year Ended March 31, 2026 (Audited): Revenue ₹56.42 crore, Net Profit ₹32.91 crore

Comprehensive Income

  • Other Comprehensive Income: ₹10.77 crore gain from equity investment fair value changes (net of tax ₹2.71 crore)
  • Total Comprehensive Income for Q1 FY2027: ₹12.34 crore (compared to ₹29.36 crore in Q1 FY2026)

Capital Structure

  • Paid-up Equity Share Capital: ₹11.73 crore (Face Value ₹10 each)
  • Earnings Per Share (EPS): Basic and Diluted both at ₹3.65 for Q1 FY2027 (compared to ₹3.39 in Q1 FY2026)

Key Notes and Disclosures

1. The financial results were prepared in accordance with Indian Accounting Standard 34 (Ind-AS 34) "Interim Financial Reporting"

2. Segment reporting is not applicable as the company operates in a single segment

3. Large corporate entity disclosures are not applicable

4. Equity investments (quoted securities) are measured at Fair Value Through Other Comprehensive Income - Non Recycling (FVTOCI-NR)

5. Fair market value of equity investments as of June 30, 2026: ₹6.35 crore (increased from ₹5.27 crore as of March 31, 2026)

6. The increase in fair value of shares during the quarter was ₹1.07 crore (gross)

7. Previous period figures have been regrouped/rearranged where necessary

Audit and Review

  • Statutory auditors Talati & Talati LLP conducted a limited review under Standard on Review Engagement (SRE) 2410
  • The review report issued on August 13, 2026, stated that nothing came to their attention causing belief that the statement contains material misstatement
  • The auditors confirmed the results were prepared in accordance with recognition and measurement principles of Ind AS