Jagan Lamps Limited has announced the approval of its un-audited financial results for the quarter and half-year ended September 30, 2026. The company’s Board of Directors, upon the recommendation of the Audit Committee, sanctioned these results. The approved documents include the Un-Audited Financial Results, a Limited Review Report from statutory auditors, and relevant declarations and disclosures.
Board Approves Financial Results
In continuation of its previous intimations, Jagan Lamps Limited has announced that its Board of Directors, following a meeting held on Friday, November 14, 2026, has approved the un-audited financial results for the quarter and half-year ended September 30, 2026. This approval was granted upon the recommendation of the Audit Committee.
Key Financial Documents Approved
The following key financial documents were approved during the board meeting:
- Un-Audited Financial Results for the quarter and half-year ended on September 30, 2026, signed by Mr. Ashish Aggarwal, Managing Director.
- A Limited Review Report from the company’s statutory auditors, M/s KAS G & CO., Chartered Accountants, on the aforesaid un-audited financial results.
- A declaration pursuant to Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015.
- Other disclosures, specifically an Integrated Filing (Financial) for the quarter and half-year ended September 30, 2026.
Board Meeting Details
The Board Meeting commenced at 04:00 P.M. and concluded at 06:10 P.M. on November 14, 2026.
Standalone Un-Audited Financial Highlights (Figures in Lakhs)
Quarter Ended September 30, 2026
For the quarter ended September 30, 2026, Jagan Lamps Limited reported total income of ₹1,446.70 Lakhs. Total expenses amounted to ₹1,322.69 Lakhs, resulting in a profit before tax of ₹124.01 Lakhs. After accounting for tax expenses of ₹33.93 Lakhs, the profit for the period stood at ₹92.76 Lakhs. Total comprehensive income for the period was also ₹92.76 Lakhs.
Half Year Ended September 30, 2026
For the half-year ended September 30, 2026, the company’s total income reached ₹2,747.82 Lakhs, with total expenses at ₹2,481.18 Lakhs. This led to a profit before tax of ₹266.64 Lakhs. Following tax expenses of ₹73.42 Lakhs, the profit for the half-year was ₹198.59 Lakhs. Total comprehensive income for the half-year was ₹198.59 Lakhs.
Balance Sheet Summary (As at September 30, 2026)
Assets
As of September 30, 2026, total assets stood at ₹5,447.54 Lakhs. Key components include non-current assets such as property, plant & equipment (₹1,493.48 Lakhs) and current assets like inventories (₹2,570.95 Lakhs) and trade receivables (₹1,229.54 Lakhs). Cash and cash equivalents were ₹49.84 Lakhs.
Equity and Liabilities
The total equity and liabilities amounted to ₹5,447.54 Lakhs. Equity Share Capital was ₹729.52 Lakhs, and Other Equity was ₹2,989.63 Lakhs. Non-current liabilities included provisions (₹21.70 Lakhs) and deferred tax liabilities (₹163.50 Lakhs). Current liabilities, including borrowings (₹566.67 Lakhs) and trade payables (₹805.47 Lakhs), totalled ₹1,543.19 Lakhs.
Cash Flow Statement Summary (Half Year Ended September 30, 2026)
The cash flow from operating activities for the half-year ended September 30, 2026, resulted in a net cash outflow of ₹81.40 Lakhs. Investing activities generated a net cash outflow of ₹2.52 Lakhs. Financing activities provided a net cash inflow of ₹130.27 Lakhs. The net cash flow for the period was ₹46.35 Lakhs, with an opening cash and cash equivalent of ₹3.49 Lakhs, leading to a closing balance of ₹49.84 Lakhs.
Source: BSE
