General information about company
Scrip code	539246
NSE Symbol
MSEI Symbol
ISIN*	INE805R01018
Name of company	Jyotirgamya Enterprises limited
Type of company
Class of security	Equity
Date of start of financial year	01-04-2018
Date of end of financial year	31-03-2019
Date of board meeting when results were approved	30-05-2019
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	21-05-2019
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	Yearly
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited	Audited
Segment Reporting	Single segment
Description of single segment	Trade
Start date and time of board meeting	30-05-2019 17:30
End date and time of board meeting	30-05-2019 21:00
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-01-2019	01-04-2018
B	Date of end of reporting period	31-03-2019	31-03-2019
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	19.275	51.875
	Other income	2.714	2.714
	Total income	21.989	54.589
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	23.545
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	20.099	9.995
(d)	Employee benefit expense	2.93	9.22
(e)	Finance costs	0.079	0
(f)	Depreciation, depletion and amortisation expense	0.413	1.651
(f)	Other Expenses
1	Other Expenses	17.854	22.73
10
	Total other expenses	17.854	22.73
	Total expenses	41.375	67.141

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-01-2019	01-04-2018
B	Date of end of reporting period	31-03-2019	31-03-2019
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
3	Total profit before exceptional items and tax	-19.386	-12.552
4	Exceptional items	0	0
5	Total profit before tax	-19.386	-12.552
7	Tax expense
8	Current tax	0	0
9	Deferred tax	0	-0.032
10	Total tax expenses	0	-0.032
11	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
14	Net Profit Loss for the period from continuing operations	-19.386	-12.52
15	Profit (loss) from discontinued operations before tax	0	0
16	Tax expense of discontinued operations	0	0
17	Net profit (loss) from discontinued operation after tax	0	0
19	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
21	Total profit (loss) for period	-19.386	-12.52
22	Other comprehensive income net of taxes	0	0

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-01-2019	01-04-2018
B	Date of end of reporting period	31-03-2019	31-03-2019
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
23	Total Comprehensive Income for the period	-19.386	-12.52
24	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
25	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
26	Details of equity share capital
	Paid-up equity share capital	230	230
	Face value of equity share capital	10	10
27	Details of debt securities
28	Reserves excluding revaluation reserve		78.748
29	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-0.84	-0.54
	Diluted earnings (loss) per share from continuing operations	-0.84	-0.54
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	-0.84	-0.54
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.84	-0.54
30	Debt equity ratio
31	Debt service coverage ratio
32	Interest service coverage ratio
33	Disclosure of notes on financial results

Statement of Asset and Liabilities
Particulars		Current year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2018
Date of end of reporting period		31-03-2019
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	183.571
	Capital work-in-progress
	Investment property	39.613
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	108.12
	Other non-current financial assets
	Total non-current financial assets	108.12
	Deferred tax assets (net)	1.254
	Other non-current assets
	Total non-current assets	332.558
2	Current assets
	Inventories	2.456
	Current financial asset
	Current investments	0
	Trade receivables, current	33.953
	Cash and cash equivalents	8.146
	Bank balance other than cash and cash equivalents	0
	Loans, current	20.509
	Other current financial assets
	Total current financial assets	62.608
	Current tax assets (net)
	Other current assets
	Total current assets	65.064

Statement of Asset and Liabilities
Particulars		Current year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2018
Date of end of reporting period		31-03-2019
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	397.622
	Equity and liabilities
	Equity
	Equity attributable to owners of parent
	Equity share capital	254.74
	Other equity	66.167
	Total equity attributable to owners of parent	320.907
	Non controlling interest
	Total equity	320.907
	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2.409
	Trade payables, non-current
	Other non-current financial liabilities
	Total non-current financial liabilities	2.409
	Provisions, non-current	0
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	2.409
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current	24.973
	Other current financial liabilities	49.333
	Total current financial liabilities	74.306
	Other current liabilities
	Provisions, current	0
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	74.306
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	76.715
	Total equity and liabilites	397.622
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2019	01-04-2018
Date of end of reporting period		31-03-2019	31-03-2019
Whether accounts are audited or unaudited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets
	Net Segment Asset
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities
	Net Segment Liabilities
	Disclosure of notes on segments