General Updates

05th November, 2026 The Manager, BSE Limited, National Stock Exchange of India Limited Department of Corporate Services, “Exchange Plaza”, Phiroze Jeejeebhoy Towers, Bandra-Kurla Complex, Dalal Street, Mumbai – 400 001 Bandra (East) Mumbai 400 051 Script Code: 514448 Symbol: - JYOTIRES Dear Sir/Madam, Sub.: Submission of Revised Un-audited Financial Results for the quarter and half year ended 30th September, 2026 Ref.: Our earlier submission dated 05th November, 2026 regarding the Outcome of the Board Meeting Pursuant to Regulations 30, 33 and other applicable regulations of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform that the Board of Directors of Jyoti Resins and Adhesives Limited [‘the Company’] at its meeting held on today i.e Thursday, 05th November 2026 has inter-alia discussed, approved, and taken on record the following matter: 1. Approved the Un-audited Financial Results of the Company for the quarter and half year ended 30th September 2026; and 2. took on record ‘Limited Review Report’ thereon issued by M/s. R Kabra & Co. LLP, Statutory Auditors of the Company. The meeting commenced at 03:00 p.m. and concluded at 03:15 p.m. In continuation of the above, we are submitting herewith the Revised Un-audited Financial Results for the quarter and half year ended 30th September, 2026, along with the Limited Review Report. Thanking you, You are requested to kindly take the same on record. For, Jyoti Resins and Adhesives Limited Utkarsh Patel Managing Director DIN: 02874427 Cl( 1(a6ra Co CHARTERED ACCOUNTANTS INDEPENDENT AUDITOR’S LIMITED REVIEW REPORT ON THE QUARTERLY AND YEAR TO DATE UNAUDITED FINANCIAL RESULTS OF THE COMPANY PERSUANT TO THE REGULATION 33 OF THE SEBI (LISTING OBLIGATION AND DISCLOSURE REQUIREMENTS) REGUALTION 2015 The Board of Directors Jyoti Resins and Adhesives Limited 1. We have reviewed the accompanying Statement of Unaudited Financial Results of Jyoti Resins and Adhesives Limited ("the Company"), for the quarter ended September 30, 2026 ("the Statement") attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”). 2. This Statement, which is the responsibility of the Company’s management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (“IND AS 34”), “Interim Financial Reporting” 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 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 Entity” issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. 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. We have not performed an audit and accordingly, we do not express an audit opinion. 515, Tulsiani Chambers, Nariman Point, Mumbai 400 021. INDIA 91-22-22044737 / 22830990 For queries, log on to www.rkabra.net MUMBAI I VASHI I POWAi I AHMEDABAD I CHENNAI I DELHI I HYDERABAD I INDORE I KOLKATA Cl( 1(a6ra Co CHARTERED ACCOUNTANTS 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 applicable accounting standards and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in terms of the Listing Regulations including the manner in which it is to be disclosed, or that it contains any material misstatement. For R Kabra & Co. LLP Chartered Accountants Firm Registration No:104502W/W100721 BRA&c - ,is. - Taldani Oiambers, • Point, Mumbai . 2 : 1-045-02W- /W-l0072 Pradip Das d A c c o u n (Partner) Membership No: 052727 UDIN: 26052727CGVNTT2122 Place: Kolkata Dated: November 05, 2026 515, Tulsiani Chambers, Nariman Point, Mumbai 400 021. INDIA 91-22-22044737 / 22830990 For queries, log on to www.rkabra.net MUMBAI I VASHI I POWAi I AHMEDABAD I CHENNAI I DELHI I HYDERABAD I INDORE I KOLKATA ·~ JYOTI RESINS & ~ ADHESIVES LTD. 7000 Wood Adhesive Statement of Unaudited Financial Results for the Quarter and Half Year Ended September 30,2026 (Rs in Lakhs) Quarter Ended Half Yearly Year Ended September lune September September September March Particulars 30,2026 30,2026 30,2025 30,2026 30,2025 31,2026 <Unaudited) <Unaudited) <Unaudited) <Unaudited) <Unaudited) <Audited) 1 Income a) Revenue From Operations 9,767 8,771 7,438 18,537 14,948 31,474 bl Other Income (Refer Note -4) 289 332 312 621 618 1158 Total Income 10,056 9102 7 751 19158 15,567 32631 2 Expenses: a) Cost of Materials Consumed 3,030 5,221 1,876 8,251 4,251 9,279 bl Purchases of Stock-In-Trade - - - - - c) Changes In Inventories of Finished Goods Work-In-Progress And Stock-In-Trade 590 (1,628) 152 (1,039) (154) 112 d) Employees Benefits Expense 1,131 1,065 861 2,196 1,713 3,396 e) Finance Costs 8 0 0 8 0 10 f) Depreciation And Amortization Expense 42 51 48 93 94 192 g) Other Expenses Sales Promotion expense 1,338 1,395 1,336 2,733 2,718 5,254 Sales Commission expense 241 333 211 575 497 980 Freight and Octroi expense 138 122 92 260 205 482 Others 1,049 997 863 2,046 1,607 3,475 Total Exoenses 7 567 7 556 5 439 15.123 10 931 23179 3 Profit before exceotional items and tax (1-2) 2489 1546 2 312 4,035 4636 9452 4 Exceotional items - - - - 5 Profit before tax (3 + 4) 2489 1546 2 312 4,035 4636 9452 6 Tax expense: Current tax 610 375 595 985 1,180 2,395 Earlier year excess provision written back - - - - 45 . Deferred tax 31 (4) 1 27 2 14 Total tax expenses 641 371 596 1,012 1,182 2,454 7 Net Profit /(Loss) for the period from continuing operations (5 -6) 1,848 1,175 1,716 3,023 3,454 6,998 8 Profit /(Loss) from discontinued operations before tax Tax expense of discontinued operations - - - - - - Net Profit/ (loss) from discontinued ooeration after tax - - - - - 9 Net Profit for the period (7 +8) 1848 1175 1716 3.023 3454 6998 10 Other Comprehensive Income (OCI) (a) (i) Items that will not be reclassified to Profit or Loss 36 11 - 47 - 43 (ii) Income tax related to items that will not be classified to profit or loss (8) (3) - (11) - (11) (b) (i) Items that will be reclassified to Profit or Loss - - - - - (ii) Income tax related tcr items that will be classified to profit or loss - - - Other comprehensive income, net of tax (a+b) 28 8 - 36 - 33 11 Total Comorehensive Income for the Period (9+10) 1876 1183 1716 3059 3454 7031 12 Details of equity share capital Paid-up equity share capital 1,200 1,200 1,200 1,200 1,200 1,200 Face value of eouitv share capital 10 10 10 10 10 10 13 Other Eauitv excludina revaluation reserve - - 27 976 22 421 25 996 Registered Office : Regional Office : Plant Facility : 1104-1112 Ellite, Nr. Shapath Hexa, Opp. Kargil Petrol Pump, 1605-1606, Lotus Link Square, Opp. D.N.Nagar Metro Station, Survey No. 873, Village: Santej, Tai. : Kaloi, Nr. Sola Over Bridge, S.G.Highway, Ahmedabad-380060 • Andheri Link Road, J.P.Road Corner, Andheri(West), Dist.: Gandhinagar-382721 I Ph: 02764-286327 Ph: 079-29700574, 40026268 I M : +91 94273 20474 Mumbai-400053 I [Showing first 8,000 characters — download PDF for full document]