Jayshree Chemicals Limited announced its audited financial results for the quarter and year ended 31st March 2026, as approved by the Board of Directors at their meeting held on 13th May 2026. The results were reviewed by the Audit Committee and carry an unmodified audit opinion from statutory auditors M/s AMK & Associates (Firm Registration No. 327817E). The financial statements have been prepared in accordance with Indian Accounting Standards (IndAS) under Section 133 of the Companies Act, 2013, and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance Overview

The company's continuing operations — driven entirely by its Trading Division — recorded revenue from operations of ₹2,091.07 lakhs for the year ended 31st March 2026, compared to ₹1,619.27 lakhs in the previous year. Including other income of ₹96.05 lakhs (vs. ₹82.89 lakhs), total income for the full year stood at ₹2,187.12 lakhs against ₹1,702.16 lakhs in FY25. The following table summarises the key financial metrics:

Earnings Per Share

The earnings per share (EPS) figures (not annualised, face value ₹10/- each) for the periods are presented below:

Discontinued Operations and Segment Performance

The company completed the slump sale of its Windmill Division to M/s Vaishnav Wind Infra Pvt. Ltd. on 2nd July 2025 at a cash consideration of ₹276.00 Lakhs, following approval by the Board on 24th April 2025 and subsequent member approval at the Annual General Meeting held on 10th June 2025. Additionally, the Board approved the closure of the Electric Division on 24th April 2025, citing its insignificant contribution to revenue and net assets. As a result, both divisions are classified under discontinued operations, and the financial results for all reported periods have been presented accordingly. The segment revenue from the Electric Division for the year ended 31st March 2026 was ₹34.97 lakhs, compared to ₹69.34 lakhs in FY25.

Balance Sheet Highlights

The company's total assets stood at ₹1,770.68 lakhs as at 31st March 2026, compared to ₹1,811.46 lakhs as at 31st March 2025. Total equity was ₹1,045.20 lakhs (vs. ₹1,016.02 lakhs), while total liabilities were ₹725.48 lakhs (vs. ₹795.44 lakhs). Key balance sheet items are summarised below:

Cash Flow Summary

For the year ended 31st March 2026, net cash used in operating activities was ₹(133.63) lakhs, compared to ₹(76.39) lakhs in FY25. Net cash from investing activities was ₹157.11 lakhs (vs. ₹50.41 lakhs in FY25), supported by proceeds from the slump sale of the Windmill Division of ₹273.24 lakhs. Net cash used in financing activities was ₹(30.00) lakhs, resulting in a net decrease in cash and cash equivalents of ₹(6.52) lakhs, with closing cash and cash equivalents at ₹5.92 lakhs.

Internal Auditor Re-Appointment

In compliance with Regulation 30 of the SEBI (LODR) Regulations, 2015, the Board re-appointed M/s Chetan & Co., Chartered Accountants (Firm Registration No. 321151E), as the Internal Auditor of the company for the financial year 2026-27. Key details of the appointment are as follows:

The company also confirmed that it does not qualify as a Large Corporate as per the applicability criteria under the relevant SEBI circulars. The exceptional item for the year ended 31st March 2026 comprises ₹17.22 Lakhs in expenses related to the sale of the caustic soda manufacturing plant to Grasim Industries Ltd. (formerly Aditya Birla Chemical (India) Ltd.) during FY 2015-16.

Jayshree Chemicals Limited filed its Annual Secretarial Compliance Report for the year ended 31st March 2026 with BSE Ltd. on 2nd May 2026, in accordance with Regulation 24A of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The report was prepared and issued by M/s Jaiswal A & Co., Company Secretaries, Kolkata, the designated Secretarial Auditor of the company. The submission was signed by Puja Guin, Company Secretary & Compliance Officer (ICSI Membership No. ACS: 29481).

Scope of Examination

M/s Jaiswal A & Co. examined all relevant documents, records, filings, and submissions made by Jayshree Chemicals to the stock exchange, along with the company's website and any other relevant documents, for the year ended 31st March 2026. The following SEBI regulations were assessed for applicability and compliance during the review period:

• SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 — Applicable
• SEBI (Investor Protection and Education Fund) Regulations, 2009 — Applicable
• SEBI (Prohibition of Insider Trading) Regulations, 2015 — Applicable
• SEBI (Registrars to an Issue and Share Transfer Agents) Regulations, 1993 — Applicable
• SEBI (Depositories and Participants) Regulations, 2018 — Applicable to the extent applicable to the company
• SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 — Not Applicable
• SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 — Not Applicable
• SEBI (Buyback of Securities) Regulations, 2018 — Not Applicable
• SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 — Not Applicable
• SEBI (Issue and Listing of Non-Convertible Securities) Regulations, 2021 — Not Applicable
• SEBI (Delisting of Equity Shares) (Amendment) Regulations, 2016 — Not Applicable

Compliance Status: Key Findings

The secretarial auditor confirmed that Jayshree Chemicals maintained full compliance with all applicable SEBI regulations and circulars during the review period. The detailed compliance status across key parameters is presented below:

Deviations and Prior-Year Observations

The report recorded nil deviations from applicable compliance requirements during the year ended 31st March 2026. Additionally, there were no pending observations from previous secretarial compliance reports requiring follow-up action, with the relevant section marked as Not Applicable.

The auditor also confirmed that there was no resignation of the Statutory Auditors during FY 2025-2026, in compliance with SEBI Circular No. CIR/CFD/CMD1/114/2019 dated October 18, 2019.

Auditor Details and Limitations

The report was issued by Arun Kumar Jaiswal, Proprietor, M/s Jaiswal A & Co., Company Secretaries, Kolkata (Membership No. 29827; C.P. No. 12281; UDIN: A029827H000085575; Peer Review Certificate No. 2636/2022), dated 13th April 2026. The auditor noted that the report is solely intended for compliance purposes under Regulation 24A(2) of the SEBI LODR Regulations, 2015, and does not constitute an audit or an expression of opinion on the financial records of the company. Responsibility for compliance with applicable laws and the authenticity of documents furnished rests with the management of Jayshree Chemicals.