Jyoti Limited has disclosed the receipt of a GST assessment order from tax authorities, marking the resolution of a tax matter for the financial year 2021-22. The company made this disclosure under Regulation 30 of SEBI's Listing Obligations and Disclosure Requirements on December 26, 2025.

GST Assessment Details

The assessment order was issued by the Office of the Assistant Commissioner of State Tax Unit-40, Range-10, Division-5, Vadodara, Gujarat. The order pertains to dues demanded through a Show Cause Notice that was sent to the company on September 30, 2025, for the financial year 2021-22.

Financial Impact and Resolution

The assessment order reveals a favorable outcome for Jyoti Limited. According to the company's disclosure, the total demand as per the assessment order was ₹1.29 lakhs, including interest and penalty, which has already been paid by the company.

Significantly, the GST Department has dropped a much larger demand of ₹26.33 lakhs, including interest and penalty. This represents a substantial relief for the company, as the dropped amount is significantly higher than what was actually demanded and paid.

Current Status

With the company having already paid the assessed demand of ₹1.29 lakhs, there are no outstanding claims or payments due from Jyoti Limited to the tax authorities. The resolution of this matter eliminates any potential financial liability that could have arisen from the original show cause notice.

The disclosure was made in compliance with SEBI regulations, specifically under Regulation 30 and the circular SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024, which requires companies to disclose material developments including tax assessments that meet certain materiality thresholds.

Jyoti , a prominent player in the industrial sector, has announced its unaudited financial results for the second quarter and half-year ended September 30, 2025, showcasing significant growth across key financial metrics.

Strong Revenue Growth

The company reported a substantial increase in standalone revenue from operations, reaching Rs 70.98 crore for Q2 2025, marking a significant 70.5% jump from Rs 41.63 crore in the same quarter last year. This impressive growth trajectory continued for the half-year period, with revenue standing at Rs 140.09 crore, up 65% from Rs 84.91 crore in the previous year.

Profitability Surge

Jyoti's bottom line saw a remarkable improvement. The net profit for Q2 2025 soared to Rs 6.63 crore, a dramatic increase from Rs 0.02 crore in Q2 2024. For the half-year, net profit reached Rs 12.45 crore, compared to Rs 2.76 crore in the corresponding period last year, representing a 351% year-on-year growth.

Financial Position

The company's financial position showed positive signs:

• Cash and cash equivalents improved to Rs 10.52 crore from Rs 6.94 crore.
• Borrowings decreased to Rs 214.75 crore from Rs 220.75 crore, indicating improved debt management.
• Trade receivables stood at Rs 165.46 crore, reflecting the company's robust sales performance.

Consolidated Performance

The consolidated results mirrored the standalone performance, with Q2 revenue at Rs 70.98 crore and half-year revenue at Rs 140.09 crore, aligning with the standalone figures.

Key Financial Metrics

Management Commentary

While specific management comments were not provided, the significant improvement in financial metrics suggests effective execution of the company's growth strategies and operational efficiencies.

The results were approved by the Board of Directors and reviewed by statutory auditors, lending credibility to the reported figures.

Investors and stakeholders may view these results as a positive indicator of Jyoti's financial health and growth prospects. However, it's important to note that these are unaudited results, and the final audited figures may vary.