Jyoti Structures Limited – Q1 FY26 Results Summary
Announcement Date: 14 August 2025

• Revenue: Rs. 156.16 Cr in Q1 FY26, up 77% YoY (Rs. 88.29 Cr in Q1 FY25), down slightly QoQ from Rs. 164.69 Cr in Q4 FY25.
• Net Profit: Rs. 11.16 Cr, more than doubled YoY (Rs. 5.10 Cr in Q1 FY25), slightly down QoQ (Rs. 11.95 Cr in Q4 FY25).
• Profit Before Tax: Rs. 10.24 Cr; operating margin approximately 6.5%.
• EPS (Basic): Rs. 0.0939 vs Rs. 0.063 YoY.
• One-time Gain: Rs. 10.35 Cr included in Other Expenses from settlement of Non-Convertible Debentures (NCDs).
• Provision for Expected Credit Loss: Rs. 12.50 Cr made against Trade Receivables; reconciliation ongoing.
• Equity: Paid-up capital increased to Rs. 238.15 Cr due to conversion of warrants and ESOP allotments during the quarter.
• Subsidiaries: Several overseas subsidiaries have fully eroded net worth with no operations; management currently does not recognize impairment.
• Segment: Single business segment—power transmission project execution; no segmental disclosures.
• Consolidated vs Standalone: Results closely aligned; consolidated includes 7 subsidiaries and 7 branches with immaterial differences.
• Audit: Limited review with unmodified opinion; reliance on management estimates for provisions and asset valuations.

Outlook: No specific guidance or project updates disclosed.

This summary highlights key financial metrics, management commentary, and notable one-time items for investment analysis.