Interim report
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Date : August 07 , 2026 JYOTI CNC AUTOMATION LIMITED CIN : L29221GJ1991PLC014914 Regd . Off .: G - 506 , Lodhika GIDC , Vill .: Metoda , Dist .: Rajkot - 360 021. Gujarat India . To , To , The Department of Corporate Services , The Listing Compliance Dept. BSE Limited , Mumbai National Stock Exchange of India Ltd , Mumbai BSE Script Code : 544081 NSE Script Symbol : JYOTICNC Respected Sir / Madam , Ref .: Our Intimation Dated August 04 , 2026 , Regarding Convening of Board Meeting . SUB : Outcome of Board Meeting . Kindly take note that the board of directors of the company had at their meeting held on August 07 , 2026 , approved below financial documents and the same has been submitted herewith . ( I ) Standalone Financial Results of the Company for the quarter ended on June 30 , 2026 . Consolidated Financial Results of the Company and its Subsidiaries for the quarter ended on June 30 , 2026 . ( II ) The Auditor of the company undertook a limited review of above financial results and has issued their report thereon . The same has also been submitted herewith . The meeting of Board of Directors of the Company commenced at 01.00 P.M. and concluded at 01.40 P.M. Kindly take the same on your records . Thanking You , For Jyoti CNC Automation Limited Maulik B. Gandhi Company Secretary and Compliance Officer Encl .: [ 1 ] [ 2 ] Financial Documents Stated as Above . Limited Review Reports Issued by Auditor .
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u~ &:o7< ~~- Ef ~- , N D I A Yf;liaYlf'l'<!f/ 0C'k:r·oa11lan/J 708/708, Raheja Chambers, Free Press Journal Road, Nariman Point, Mumbai - 400 021. Suburb: Bldg. No. 8-1, Office No. 107/108, 1st Floor, Koldongri CHS.,Parsiwada, Sahar Road, Andheri (East), Mumbai - 400 089. Email: gkcmumbai@gmail.com • Dial: 35503224 Independent Auditor's Review Report on Standalone unaudited financial results of Jyoti CNC Automation Limited for the quarter pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To The Board of Directors of Jyoti CNC Automation Limited 1. We have reviewed the accompanying statement of unaudited financial results of Jyoti CNC Automation Limited (hereinafter referred to as "the Company") for the quarter ended June 30, 2026 ('the Statement') being submitted by the company pursuant to requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, as amended ('the Listing Regulations'). 2. The preparation of the statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder , as amended and other accounting principles generally accepted in India, read with circular is the responsibility of the Company's management and has been approved by the Board of the Company. Our responsibility is to express a conclusion 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 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 and accordingly, we do not express an audit opinion. 4. Attention is invited to Note 4 of the accompanying Statement of Unaudited Standalone Financial Results for the Quarter Ended June 30, 2026, regarding non provision of impairment of investment In subsidiary. Our opinion is not qualified in respect of this matter. 5. Attention is further invited to Note 5 of the accompanying Statement of Unaudited Standalone Financial Results for the Quarter Ended June 30, 2026 regarding the ongoing judicial investigation in the case of the step down subsidiary viz. Huron Graffenstaden SAS and consequential restrictions imposed. Our opinion is not qualified in respect of this matter. 6. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the Statement has not been prepared in all material respects in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. Place: Rajkot Date: August 7,2026 For G.K. Choksi & Co. Chartered Accountants Firm Registration No.: 125442W ~ (Himanshu C. Vora) Partner Membership No.: 103203 UDIN: 2-bl03203WA WYA.D'1052-
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1 2 3 4 5 6 7 8 9 10 11 12 13 14 JYOTI JYOTI CNC AUTOMATION LIMITED CIN: L29221GJ1991PLC014914 Plot No. G-506, Lodhika GIDC, Viii. Metoda, Dist. Rajkot-360 021 , India Tel.: +91-2827-235100, 235101, Fax: +91-2827-235141 E-mail : info@jyoti.co.in Web : jyoti.co.in Standalone Statement of Unaudited Financial Results for the Quarter Ended June 30, 2026 Particulars 30-Jun-26 (Unaudited) Revenue from operations 509.06 Other Income 3 84 Total Revenue 512.90 Expenses a) Cost of material consumed 260.52 b) Changes in inventories of finished goods and work-in progress (20.19) c) Employees Cost 57.79 d) Finance Costs 20.01 e) Depreciation and Amortisation Expenses 12 06 f) Other Expenditure 72 28 Total expenses 402.47 Profit/(Loss) before exceptional/ Extraordinary items and TaxI3 -4\ 110.43 Exceptional / Extraordinary Items - Profit/(Loss) before Tax (5-6) 110.43 Tax Expense Current Tax 18.80 Deferred Tax 4.16 Tax Adjustment for earlier years - Total Tax Expenses 22.96 Net Profit/{Loss) After Tax (7-8) 87.47 Oher comprehensive income I (loss ) Items that will not be reclassified subsequently to profit or loss (Net ofTax ) (0.69' Items that will be reclassified to profit or loss - Total Comprehensive Income I (Loss) for the period (0.69) Total Comprehensive Income for the period after Tax (9+10) 86.78 Paid-up Equity Share Capital (Face value off 2/- each) 45.48 Other Equity Earnings per Share (Not Annualised for all Quarters ) Basic (in'{) 3.85 Diluted (in f) 3.85 (f In Crores, except per equity share data) Quarter Ended Year Ended 31-Mar-26 30-Jun-25 31-Mar-26 (Audited) {Unaudited) {Audited) 598.70 372.32 1,949.01 2286 14.54 54.18 621.56 386.86 2,003.19 291 .78 172.79 912.26 2.62 11.46 23.22 46.63 44.30 211 51 19.41 6.85 53 47 11.43 10.93 41 .93 66.57 45.17 237 81 438.44 291.50 1,480.20 183.12 95.36 522.99 - - . 183.12 95.36 522.99 42.40 22.03 122 82 5.69 1 21 8 42 - . 0 50 48.09 23.24 131.74 135.03 72.12 391 .25 3.02 (0.22) (2 81 ) - . . 3.02 (0.22) (2.81) 138.05 71.90 388.44 45.48 45.48 45.48 2,408.64 5.94 3.17 17.21 5.94 3.17 17.21 For, JYOTI ~ c ~~" ATION LIMITED DC.,~~ ~1-iAIRMAN & MAM/\G!NG DIRECTOR
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JYOTI JYOTI CNC AUTOMATION LIMITED CIN : L29221GJ1991 PLC014914 Plot No. G-506, Lodhika GIDC, Viii. Metoda, Dist. Rajkot-360 021, India Tel.: +91-2827-235100 , 235101 , Fax: +91-2827-235141 E-mail : info@jyoti.co.in Web : jyoti.co .in NOTES OF STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED ON JUNE 30, 2026 1 The Audit Committee has reviewed, and the Board of Directors has approved the above results and its release at their respective meetings held on August 07, 2026. The Statutory Auditors of the Company have carried out a limited review with unmodified opinion on the above results. 2 These financial results have been prepared in accordance with Indian Account ing Standards ('Ind AS') prescribed under Section 133 of the Companies Act.2013 and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3 The figures for the quarter ended on March 31, 2026 are balancing figures between audited figures in respect of full financial year and the year-to-date figures till the third quarter of respective financial year which were subject to limited review. 4 The Company has made investment over the years in its subsidiary which in turn was further invested in its operating Step-Down Subsidiary. The company also has certain other receivables from the subsidiary and its step-down subsidiary. This subsidiary, including step down subsidiary, is making losses over certain years which has resulted in the erosion of net worth of company's subsidiary. The Company's management, in view of the expected recovery in near future of the business of the operating step-down subsidiary and in view of the strategic nature of investment in subsidiary is of the opinion that no impairment is warranted. 5 Based on suspicion of exporting certain machines with dual-use technology in violation of European Union laws, Investigation Agencies in France has initiated a Judicial Investigation against Huron Graffenstanden SAS and certain of its employees. The Investigations is still going on and as an interim measure, the Investigation Agencies in France have taken temporary actions which includes restriction on Director General of Huron Graffenstanden SAS from discharge of his duties, control over export license of certain machines, interim seizure of funds totaling to Euro 3.02 million at present and two residential properties owned by Jyoti SAS. 6 The Company's business falls within single business segment of Machine Tool Industry. Hence, disclosures under Ind AS 108- Operating Segments are not reported separately. 7 The figures for previous periods are reclassified, regrouped and rearranged wherever necessary so as to make them comparable with current period's figures. 8 The Aforesaid Financial Results are available on website of BSE Limited (www.bseindia.com), National Stock Exchange of India Limited (www.nseindia.com) and on the Company's Website ( https :/ /jyoti .co. i n/i nvesto rs/tin a nc ia ls-reports-and-returns/). Place: Metoda Dated:August07,2026 For, Jyoti CNC Automation Limited Pal~1~f. Jadeja Chairman & Managing Director DIN No: 00125050
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(J'~ ~ Q/C. ~bk· rJ ~- I N D I A 'ef:Ja,,.1(,,,.,,,/ 0cfr.,.ou1da11/J 708/709, Raheja Chambers, Free Press Journal Road, Nariman Point, Mumbai - 400 021. Suburb : Bldg. No. B-1, Office No. 107/108, 1st Floor, Koldongri CHS. ,Pars1wada, Sahar Road, Andheri (East), Mumbai - 400 099. Email: gkcmumbai@gmail.com • Dial: 35503224 Independent Auditor's Limited Review Report on Consolidated unaudited financial results of Jyoti CNC Automation Limited for the quarter pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To The Board of Directors of Jyoti CNC Automation Limited 1. We have reviewed the accompanying Statement of unaudited consolidated financial results of Jyoti CNC Automation Limited ("the Parent") and its subsidiaries (the parent and subsidiaries (including step down subsidiaries) together known as "the Group"), for the quarter and three months ended June 30, 2026 being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. This Statement which is the responsibility of the Parent's Management and has been approved by the Parent's Board 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. Our Responsibility is to express a conclusion on the Statement based on our review 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 241 O "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 maters, 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. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4. The Statement includes the results of the following entities: Jyoti SAS Subsidiary Huron Graffenstaden SAS (Huron France) Step Down Subsidiary Huron Frasmaschinen Gmbh (Huron GmbH) Steo Down Subsidiary Huron Canada INC (Huron Canada) Step Down Subsidiary Huron Makina Servis Ve Di~ Ticaret Limited Step Down Subsidiary Sirketi (Huron Turkey) Huron Shanghai Limited (China) Step Down Subsidiary (share capital subscribed on June 29, 2026) 5. Based on our review conducted and procedures performed as stated in paragraph 3 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 SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be d. closed, or that it contains any material misstatement r~C> ft\ MUMBAI); '~:.t~~<(·' -
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6. Attention is further invited to Note 5 of the accompanying Statement of Unaudited Consolidated Financial Results for the Quarter Ended June 30, 2026 regarding the ongoing judicial investigation in the case of the step-down subsidiary viz. Huron Graffenstaden S.A.S and consequential restrictions imposed. Our opinion is not qualified in respect of this matter. 7. The subsidiary including step down subsidiaries located outside India whose interim financial information has been prepared in accordance with the accounting principles generally accepted in their respective country and which has been reviewed by other auditor and independent report of the same is issued. An independent chartered accountant has converted the said interim financial information of such subsidiary and its step-down subsidiaries located outside India to accounting principles generally accepted in India and issued a review report on the same. Our conclusion on the Statement, in so far as it relates to the interim financial information of the subsidiaries , located outside India is based on the reports of other auditor and the Independent Chartered Accountant as referred above. Our conclusion is not modified in respect of the above matter. The accompanying Statement includes the interim financial results and other financial information in respect of subsidiaries and step-down subsidiaries whose unaudited interim financial results/statements and other financial information reflect total revenue of~ 32.21/- crores, total net profit/(loss) after tax of~ (30.07/-) crores, total comprehensive income of~ (30.07/-) crores for the quarter ended June 30, 2026, as considered in the statement which have been reviewed by their respective auditors. The independent auditors report on interim financial results/statements and other financial information of these entities referred to above have been furnished to us by the Management and our conclusion on the statement, in so far as it relates to the amounts and disclosures in respect of these subsidiaries (including step down subsidiaries) is based solely on the report of such auditors and procedures performed by us as stated above. Our conclusion on the Statement is not modified in respect of the above matter. Place: Rajkot Date: August 7, 2026 For G.K. Choksi & Co. Chartered Accountants Firm Registration No.: 125442W )~ (Himanshu C. Vora) Partner Membership No.: 103203 UDIN: 26103103FDJ DA)( 6 I q O
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1 2 3 4 5 6 7 8 9 10 11 12 13 14 JYOTI JYOTI CNC AUTOMATION LIMITED CIN : L29221GJ1991 PLC014914 Plot No. G-506, Lodhika GIDC, Viii. Metoda, Dist. Rajkot-360 021, India Tel.: +91-2827-235100 , 235101, Fax: +91-2827-235141 E-mail : info@jyoti.co .in Web : jyoti.co.in Consolidated Statement of Unaudited Financial Results for the Quarter Ended June 30, 2026 (t In Crores except per eauity share data) I Quarter Ended Year Ended Particulars 30-Jun-26 31-Mar-26 30-Jun-25 31 -Mar-26 (Unaudited\ (Audited\ I Unaudited\ I Audited) Revenue from operations 508.47 599.16 410.17 2,093.13 Other Income 3.98 24.80 20.50 60.48 Total Revenue 512.45 623.96 430.67 2,153.61 Expenses a) Cost of material consumed 250.53 293.31 169.81 941.45 b) Changes in inventories of finished goods and work-in progress (37.89) (2.05) 10.84 (2.16) c) Employees Cost 93.27 79.34 72.50 330.02 d) Finance Costs 24.34 19.83 12.18 69.84 e) Depreciation and Amortisation Expenses 15.06 14.25 12.25 50.20 f) Other Expenditure 93.73 81 .17 56.81 297.07 Total expenses 439.04 485.85 334.39 1,686.42 Profitl(Loss) before exceptional / Extraordinary items and Tax(3-4) 73.41 138.11 96.28 467.19 Exceptional / Extraordina ry Items - - - - Profitl(Loss) before Tax (5-6) 73.41 138.11 96.28 467.19 Tax Expense Current Tax 18.80 42.40 22.03 122.82 Deferred Tax (2.53) 5.14 2.83 7.87 Tax Adjustment for earlier vears - - - 0.50 Total Tax Expenses 16.27 47.54 24.86 131.19 Net Profitl(Loss) After Tax (7-8) 57.14 90.57 71.42 336.00 Other comprehensive Income/ (loss) Items that will not be reclassified subsequently to profit or loss (Net of Tax) (0.69) (14.99) (0.22) (20.82) Items that will be reclassified to profit or loss - - - - Total Comprehensive Income/ (Loss) for the oeriod (0.69] (14.99) 1 0.22) ( 20.82) Total Comprehensive Income for the period after Tax (9+10) 56.45 75.58 71.20 315.18 Paid-up Equity Share Capital (Face value of~ 2/- each) 45.48 45.48 45.48 45.48 Other Equity 1,955.85 Earnings per Share (Not Annualised for all quarters) Basic (inf) 2.51 3.98 3.14 14.78 Diluted (in f), 2.51 3.98 3.14 14.78 For, JYOTI c~c tU~ ATION LIMiTED Qci~ C~AlRMAN & MANAGING DIRECTOR
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JYOTI JYOTI CI\IC AUTOMATIDI\I LIMITED CIN: L29221GJ1991PLC014914 Plot No. G-506, Lodhika GIDC, Viii. Metoda, Dist. Rajkot-360 021, India Tel.: +91-2827-235100, 235101, Fax: +91-2827-235141 E-mail : info@jyoti.co.in Web : jyoti.co.in NOTES OF CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER ENDED ON JUNE 30, 2026 Based on the recommendation of the Audit Committee, the above consolidated financial results are for the quarter ended on June 30, 2026, of Jyoti CNC Automation Limited and its Subsidiaries have been approved by the Board of Directors of the Company at their meetings held on August 07, 2026. The said financial results were subject to limited review by statutory auditor of the company, and the statutory auditor of the company have issued an unmodified opinion thereon. 2 The consolidated financial results include the financial results of Jyoti CNC Automation Limited ('Parent Company') and the financ ial results of its subsidiary and step-down subsidiaries namely Jyoti SAS (France), Huron Graffenstaden SAS (Huron France), Huron Frasmaschinen Gmbh (Huron GmbH), Huron Canada INC (Huron Canada) and Huron Makina Servis Ve Di$ Ticaret Limited $irketi (Huron Turkey) (together called as the "group'). 3 These financial results have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act.2013 and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obl,igations and Disclosure Requirements) Regulations, 2015. 4 The Figures for the quarter ended on March 31, 2026 are balancing figures between audited figures in respect of full financial year and the year-to-date figures till the th ird quarter of respective financ ial year which were subject to limited review. 5 Based on suspicion of export ing certain machines with dual-use technology in violation of European Union laws, Investigation Agencies in France has initiated a Judicial Investigation against Huron Graffenstanden SAS and certain of its employees. The Investigations is still going on and as an inter im measure, the Investigation Agencies in France have taken temporary actions which includes restriction on Director General of Huron Graffenstanden SAS from discharge of his duties, con trol over export license of certain machines, interim seizure of funds totaling to Euro 3.02 million at present and two residential properties owned by Jyoti SAS. 6 The Group's business falls within single business segment of Machine Tool Industry. Hence, disclosures under Ind AS 108- Operating Segments are not reported separately. 7 The figures for previous periods are reclass ified, regrouped and rearranged wherever necessary so as to make them comparable with current period's figures. 8 The Aforesaid Financial Results are available on website of BSE Limited (www.bseindia.com), National Stock Exchange of India Limited (www.nseindia.com) and on the Company's Website (https :/ /jyoti .co. i n/i nvesto rs/fin a nc ia ls-reports-and-returns/). Place : Rajkot Dated:August07,2026 For, JyoJ C~Cbutomation Limited ~(/~ Parakramsinh G. Jadeja Chairman & Managing Director DIN No: 00125050