Interim report
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ae Jyothy labs November 12, 2025 To, BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Bandra — Kurla Complex, Bandra Dalal Street, Mumbai - 400023 (E), Mumbai - 400051 BSE Code: 532926 Scrip Code: JYOTHYLAB Dear Sir/ Madam, Sub: Outcome of the Board Meeting held on November 12, 2025 Further to our letter dated November 5, 2025, intimating you about the meeting of Board of Directors of the Company to be held on November 12, 2025, we now write to inform you that the Board of Directors at its meeting held today, which commenced at 11:00 a.m. and concluded at 12:05 p.m. have approved the Un-audited Financial Results for the quarter and half-year ended September 30, 2025 with Limited Review by the Statutory Auditors of the Company. Accordingly, in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith a copy of the Un-audited Financial Results for the quarter and half-year ended September 30, 2025, accompanied with the Limited Review Report by the Statutory Auditors of the Company. Kindly take the above on your record and disseminate the same for the information of investors. Thanking you, Yours faithfully, For Jyothy Labs Limited Shreyas Trivedi Head — Legal & Company Secretary Encl.: as above ; Jyothy Labs Limited CIN: L24240MH1992PLC128651 ‘Ujala House’, Ramkrishna Mandir Road, Kondivita, Andheri (East), Mumbai 400 059. Tel: +91 022-6689 2800 | Fax: +91 022-6689 2805 info@jyothy.com | www,jyothylabs.com
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14th Floor, Central B Wing and North C Wing B S R & Co . LL Pp Nesco IT Park 4, Nesco Center Western Express Highway Chartered Accountants Goregaon (East), Mumbai — 400 063, India Telephone: +91 (22) 6257 1000 Fax: +91 (22) 6257 1010 Limited Review Report on unaudited financial results of Jyothy Labs Limited for the quarter ended 30 September 2025 and year to date results for the period from 1 April 2025 to 30 September 2025 pursuant to Regulation 33 of Securities and Exchange. Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Jyothy Labs Limited 1. Wehave reviewed the accompanying Statement of unaudited financial results of Jyothy Labs Limited (hereinafter referred to as “the Company”) for the quarter ended 30 September 2025 and year to date results for the period from 1 April 2025 to 30 September 2025 (“the Statement’). 2. This Statement, which is the responsibility of the Company’s management and approved by its Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “/nterim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”). Our responsibility is to issue a report on the Statement based on our review. 3. Weconducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. ForB SR &Co. LLP Chartered Accountants Firm’s Registration No.:101248W/W-100022 ye/ Vikas/R Kasat Partner Mumbai Membership No.: 105317 12 November 2025 UDIN:25105317BMOOIW6190 Registered Office: BSR & Co. (a partnership firm with Registration No. BA61223) converted into B S R & Co. LLP (a 14th Floor, Central B Wing and North C Wing, Nesco IT Park 4, Nesco Limited Liability Partnership with LLP Registration No. AAB-8181) with effect from October 14, 2013 Center, Western Express Highway, Goregaon (East), Mumbai - 400063 Page 1 of 1
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14th Floor, Central B Wing and North C Wing B S R & Co = LLP Nesco IT Park 4, Nesco Center Western Express Highway Chartered Accountants Goregaon (East), Mumbai ~ 400 063, India Telephone: +94 (22) 6257 1000 Fax: +94 (22) 6257 1010 Limited Review Report on unaudited financial results of Jyothy Labs Limited for the quarter ended 30 September 2025 and year to date results for the period from 1 April 2025 to 30 September 2025 Pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Jyothy Labs Limited 1. Wehave reviewed the accompanying Statement of unaudited financial results of Jyothy Labs Limited (hereinafter referred to as “the Company”) for the quarter ended 30 September 2025 and year to date results for the period from 1 April 2025 to 30 September 2025 (“the Statement’). of Directors, has been prepared in accordance with the recognition and measurement Principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (‘Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations’), Our responsibility is to issue a report on the Statement based on our review. 3. We conducted Our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the f than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant maiters that might be identified in an audit, Accordingly, we do not express an audit Opinion. Contains any material misstatement. ForBSR&Co. LLP Chartered Accountants Firm's Registration No.:101248Ww/w-1 00022 (a Vikas/R Kasat Partner Mumbai Membership No.: 105317 12 November 2025 UDIN:25105317BMOOIW6190 Registered Offica: BSR&Co, (a partnership firm with Registration No, BA61223) converted intoB SR &Co. LLP {a 14th Floor, Central B Wing and North © Wing, Nesco (T Park 4, Nesco Limited Liability Partnership with LLP Registration No. AAB-8181) with effect from October 14, 2013 Center, Western Express Highway, Goregaon (East), Mumbai - 400063 Page 1 of 1
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JYOTHY LABS LIMITED (CIN : L24240MH1992PLC128651) STATEMENT OF FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2025 Registered Office: Ujala House, Ramakrishna Mandir Road, Kondivita, Andheri East, Mumbai 400059, (Rs in lacs) Quarter ended Half year ended Year ended Particulars 30.09.2025 | 30.06.2025 | 30.09.2024 | 30.09.2025 | 30.09.2024 | 31.03.2025 Unaudited | Unaudited | Unaudited | Unaudited | Unaudited | Audited Revenue from operations 73,606 75,121 73,307 1,48,727 1,47,425 2,84,392 Other income 1,698 1,944 1,254 3,642 2,623 5,547 Total Income 75,304 77,065 74,561 1,52,369 1,50,048 2,89,939 Expenses (a) |Cost of materials consumed 38,378 35,376 34,498 73,754 70,308 1,35,794 (b)|Purchases of stock in trade 2,809 2,004 863 4,813 3,773 7,724 (c) |Changes in inventories of finished goods, stock in trade and work-in-progress (2,950) 1,663 1,153 (1,287) (1,476) (1,766) (d)|Employee benefits expense 8,477 8,671 8,058 17,148 16,664 32,541 (e) |Finance cost 136 134 140 270 279 593 (f) [Advertisement and sales promotion expense 6,147 5,887 6,106 12,034 12,263 23,972 (g)|Depreciation and amortisation expenses 1,520 1,472 1,389 2,992 2,729 5,612 (h) | Other expenses 8,918 9,105 8,795 18,023 18,699 36,144 Total expenses 63,435 64,312 61,002 1,27,747 1,23,239 2,40,614 Profit before tax and exceptional item 11,869 12,753 13,559 24,622 26,809 49,325 Exceptional item (Note 2) - - - (370) Profit before tax 11,869 12,753 13,559 24,622 26,809 48,955 Tax expenses 3,093 3,074 3,066 6,167 6,133 11,838 Current tax 2,061 2,218 2,407 4,279 4,700 7,865 Adjustment of tax relating to earlier periods - - - - - 671 Deferred tax charge 1,032 856 659 1,888 1,433 3,302 Net Profit for the period 8,776 9,679 10,493 18,455 20,676 37,117 Other Comprehensive Income (a) | Items that will not be reclassified to loss (65) (66) (41) (131) (72) (262) Tax benefit on items that will not be reclassified to (b) {profit 23 23 18 46 26 92 Other Comprehensive loss for the period (42) (43) (23) (85) (46) (170) Total Comprehensive Income for the period 8,734 9,636 10,470 18,370 20,630 36,947 Paid up equity share capital(Face value of Re 1/- each) 3,672 3,672 3,672 3,672 3,672 3,672 Other equity 1,34,589 Earnings Per Share of face value Re 1/- each Basic earnings per share (Rs) 2.39 2.64 2.86 5.03 5.63 10.11 Diluted earnings per share (Rs) 2.39 2.64 2.86 5.03 5.63 10.11 Not Not Not Not Not Annualised |Annualised |Annualised }|Annualised |Annualised | Annualised Notes : 1 The above unaudited financial results of the Company for the quarter and half year ended September 30, 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on November 12, 2025. Further, Ms. M. R. Jyothy, Chairperson and Managing Director of the Company is duly authorized by the Board of Directors of the Company to sign the aforesaid financial results for the quarter and half year ended September 30, 2025 2 The Board of Directors, at its meeting held on March 25, 2025, had approved the sale of the Company’s entire equity stake in Jyothy Kallol Bangladesh Limited (‘JKBL’ or ‘the Subsidiary’) to Kallol Enterprise Limited (‘KEL’ or ‘the Buyer’), for an aggregate consideration of Rs. 210 Lacs. This sale of investment has resulted into a loss of Rs. 370 lacs shown under “Exceptional Items” in the statement of profit and loss. JKBL ceased to be a subsidiary of the Company from March 25, 2025. 3 Consequent to the sale of investment in the only subsidiary, with effect from March 25, 2025, the Company is now obliged to present only the standalone financial results from the quarter ended September 30, 2025. Accordingly, the comparative standalone segment information for the quarter and half year ended September 30, 2024 and the year ended March 31, 2025 was not subjected to limited review by the statutory auditors and has been compiled by the management, as the Company had then published consolidated segment results which were subject to such review. 4 For more details on results, visit investor center section of the Company's website at www.jyothylabs.com and financial result under corporates section of Stock Exchange's Website at www.nseindia.com and worm bscinda.cops A BS AE ehalf of ne of Directs 3 e jiley (on S 57a . Jyothy Place: Mumbai irperson and aging Director Date : November 12, 2025 . : ua DIN: 00571828 Le
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JYOTHY LABS LIMITED STATEMENT OF FINANCIAL RESULTS Notes : 5. Statement of Assets and Liabilities :- (Rs in lacs) As at Particulars 30.09.2025 31.03.2025 Unaudited Audited Assets Non-Current Assets Property, plant and equipment 28,964 29,230 Capital work in progress 3,694 2,242 Right-of-use assets 4,814 5,586 Goodwill 10,524 10,524 Other Intangible assets 589 627 Financial assets Other financial assets 2,133 1,456 Deferred tax assets (net) 2,369 4,211 Income Tax assets ( net ) 568 2,128 Other non-current assets 5,780 5,241 59,435 61,245 Current assets Inventories 33,560 32,805 Financial assets Investments 56,597 45,647 Trade receivables 33,799 27,444 Cash and cash equivalents 1,219 7,718 Bank balances other than cash and cash equivalents 267 6,517 Other financial assets 22,372. 16,346 Other current assets 4,948 4,666 1,52,762 1,41,143 Total Assets 2,12,197 2,02,388 Equity Equity Share Capital 3,672 3,672 Other Equity 1,40,121 1,34,589 Total equity 1,43,793 1,38,261 Liabilities Non-Current liabilities Financial Liabilities Lease Liabilities 3,304 3,652 Provisions 9,573 9,052 Other non-current liabilities 831 346 13,708 13,050 Current liabilities Financial Liabilities Lease Liabilities 2,070 2,476 Trade payables Total outstanding dues of micro enterprises and small 3,148 3,335 enterprises Total outstanding dues of creditors other than micro 27,389 25,697 enterprises and small enterprises Other financial liabilities 3,330 3,858 Other current liabilities 14,707 12,268 Provisions 3,095 3,106 Current Tax liabilities (net) 957 337 54,696 51,077 Total liabilities 68,404 64,127 Total equity and liabilities 2,12,197 2,02,388 Place: Mumbai Date : November 12, 2025
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JYOTHY LABS LIMITED STATEMENT OF FINANCIAL RESULTS Notes : 6. Statement of Cash Flow :- (Rs in lacs) Half Year ended Particulars 30.09.2025 30.09.2024 Unaudited Unaudited A. CASH FLOWS FROM OPERATING ACTIVITIES: Profit before tax 24,622 26,809 Adjustments to reconcile profit before tax to net cash flows : Depreciation of property, plant and equipment 1,601 1,464 Depreciation of right-of-use assets 1,329 1,209 Amortisation and impairment of intangible assets 62 56 Provision for slow moving inventory 18 289 Loss / (Profit) on sale of Property, plant and equipment (12) - Interest on Income tax Refund (93) - Gain on financial assets at fair value through profit or loss (1,079) (301) Profit on sale of Investment (791) (546) Finance costs 270 279 Interest income (840) (1,163) Unrealised Foreign exchange fluctuation loss/(gain) (net) (33) 3 Investment subsidy income (205) (71) Equity settled share based expenses 15 43 Operating profit before working capital changes 24,864 28,071 Movements in working capital : Decrease/(increase) in trade receivables (6,322) (4,882) Decrease/(increase) in other financials assets (446) 156 Decrease/(increase) in inventories (773) (2,342) Decrease/(increase) in other assets (113) (103) Increase/(decrease) in trade payables 1,505 1,630 Increase/(decrease) in other financial liabilities (572) 387 Increase/(decrease) in other liabilities 3,129 377 Increase/(decrease) in provisions 379 560 Cash generated from operations 21,651 24,054 Taxes paid (net) (2,006) (5,170) Net cash generated from operating activities (A ) 19,645 18,884 B. CASH FLOWS FROM INVESTING ACTIVITIES: Purchase of Property, plant and equipment including capital work-in-progress and capital advances (3,554) (2,663) Proceeds from sale of Property, plant and equipment 48 23 Investment in fixed deposit (18,276) (10,043) Maturity proceeds from fixed deposit 18,313 20,368 Investment in Mutual Funds (89,450) (89,150) Maturity proceeds from Mutual Fund 80,370 80,376 Interest income received 807 1,135 Net cash (used in) / generated from investing activities ( B ) (11,742) 46 C. CASH FLOWS FROM FINANCING ACTIVITIES: Re-payment of principal towards lease liabilities (1,312) (1,149) Interest paid on lease liabilities (237) (251) Dividend paid (12,853) (12,852) Net cash (used in) financing activities ( C ) (14,402) (14,252) Net (Decrease)/Increase in cash and cash equivalents (A+B+C) (6,499) 4,678 Cash and cash equivalents at the beginning of the year 7,718 8,434 Cash and cash equivalents at the end of the year 1,219 13,112 Components of cash and cash equivalents Cash in hand 60 56 Balance with scheduled banks - Current account 1,159 13,056 Cash and cash equivalents considered for cash flow statement 1,219 13,112 Notes : a.The above Statement of Cash flow has been prepared under the ‘Indirect Method' as set out in Ind-AS 7 ‘Statement of Cash flows’. For and on behalf of the Bgard of Directars Mh Ail . Jyothy Chairperson afd Managing Director DIN: 00571828 Place: Mumbai Date : November 12, 2025
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JYOTHY LABS LIMITED REPORTING OF SEGMENT WISE REVENUE, RESULTS, ASSETS AND LIABILITIES (Rs in lacs) Quarter ended Half year ended Year ended Particulars 30.09.2025 | 30.06.2025 30.09.2024 30.09.2025 30.09.2024 31.03.2025 Unaudited Unaudited pay Unaudited aa, ee Segment Revenue : A. Fabric Care 33,547 33,277 31,611 66,824 63,827 1,24,552 B. Dishwashing 24,437 24,819 |. 25,396 49,256 50,192 97,170 C. Household Insecticides 4,110 4,547 4,510 8,657 9,544 19,854 D. Personal Care 8,193 9,393 8,560 17,586 17,888 30,490 E. Others 3,319 3,085 3,230 6,404 5,974 12,326 Net Sales 73,606 75,121 73,307 1,48,727 1,47,425 2,84,392 Segment Results: Profit / (Loss) before tax and finance cost A. Fabric Care 7,365 6,761 7,881 14,126 15,916 29,513 B. Dishwashing 4.217 5,023 4,840 9,240 9,792 18,334 C. Household Insecticides (398) (483) (428) (881) (971) (2,473) D. Personal Care 220 1,105 1,161 1,325 2,186 3,529 E. Others 30 55 241 85 196 358 Total 11,434 12,461 13,695 23,895 27,119 49,261 Less: (i) Finance cost (136) (134) (140) (270) (279) (593) (ii) Other unallocable expenditure (880) (1,249) (1,027) (2,129) (2,175) (3,929) (iii) Exceptional Item (Note 2) ~ - - - - (370) Add: Unallocable Income 1,451 1,675 1,031 3,126 2,144 4,586 Profit Before Tax 11,869 12,753 13,559 24,622 26,809 48,955 Segment Assets : A. Fabric Care 45,764 41,199 35,994 45,764 35,994 39,956 B. Dishwashing 32,507 30,006 27,151 32,507 27,151 30,376 C. Household Insecticides 11,226 10,578 12,701 11,226 12,701 10,703 D. Personal Care 9,954 9,607 8,560 * 9,954 8,560 10,689 E. Others 5,226 5,008 4,780 5,226 4,780 5,002 F. Unallocated assets 1,07,520 1,11,759 96,579 1,07,520 96,579 1,05,662 Total 2,12,197 2,08,157 1,85,765 2,12,197 1,85,765 2,02,388 Segment Liabilities : A. Fabric Care 29,280 24,938 23,726 29,280 23,726 25,186 B. Dishwashing 20,571 17,867 20,058 20,571 20,058 20,244 C. Household Insecticides 3,469 3,297 4,713 3,469 4,713 4,860 D. Personal Care 7,161 5,967 7,368 7,161 7,368 5,707 E. Others 2,206 2,102 2,313 2,206 2,313 2,542 F. Unallocated liabilities 5,717 6,114 5,643 SLT 5,643 5,588 Total 68,404 60,245 63,821 68,404 63,821 64,127 Notes: i. Fabric Care includes fabric whitener, fabric enhancer, fabric conditioner, detergent powder, detergent liquid, and bar soap. Dishwashing includes dish wash bar, gel, liquid, dish wash scrubber, dishwash steel scrubber and dishwash powder. Household Insecticides includes mosquito repellent coil, liquid, racquet and aerosol. Personal Care includes body soap, toothpaste, deodorants, talcum powder, after shave and hand wash. Others includes Laundry services, incense sticks, toilet cleaner and floor cleaner. ii. Based on the "management approach" as defined in Ind AS 108 - ‘Operating Segments', the Chief Operating Decision Maker evaluates the Company's performance and allocate resources based on an analysis of various performance indicators by business segments and segment information is presented accordingly. iii. Goodwill identifiable to operating segments are included in segment assets, however, where goodwill relates to multiple operating segments and it is not practicable to allocate between segments, it is included in unallocated assets. iv. Finance cost is not allocated to any operating segments as the Company reviews the treasupy TAR it ped cost at the group level. al [x / ys "a on behalf of the Lh of et L A Saal s/ Ao Jyothy Place: Mumbai Ne Lae Chairperson ahd Managing Director Date : November 12, 2025 move asaat DIN : 00571828