šŸ’° Financial Performance

Revenue Growth by Segment

The subsidiary Jyoti Weighing Systems Pvt. Ltd contributed a turnover of INR 27.76 Cr. The company also operates in metal trading, though specific segment-wise growth percentages for the parent are not disclosed in the available documents.

Geographic Revenue Split

Operations are primarily centered in Indore, Madhya Pradesh, which serves as the registered office and primary business hub for metal trading and phosphate operations.

Profitability Margins

The subsidiary Jyoti Weighing Systems Pvt. Ltd reported a Profit After Tax (PAT) margin of 2.2% (INR 0.61 Cr on INR 27.76 Cr turnover). The parent company's consolidated margins are not explicitly detailed.

EBITDA Margin

The subsidiary reported a Profit Before Tax (PBT) margin of 3.09% (INR 85.78 Lakhs on INR 27.76 Cr turnover), reflecting core operational profitability for that unit.

Capital Expenditure

The company successfully completed an Initial Public Offer (IPO) of 71,58,000 equity shares at INR 70 per share, raising approximately INR 50.11 Cr to enhance its productive asset and resource base.

Credit Rating & Borrowing

Not disclosed in available documents; however, the company maintains sufficient liquidity to meet financial commitments and avoid high interest rates.

āš™ļø Operational Drivers

Raw Materials

Metal goods for trading and chemical components for phosphate production; specific chemical names are not disclosed.

Key Suppliers

Shalini Plastics Private Limited is a key supplier, with purchases totaling INR 1.75 Cr during the period.

Capacity Expansion

The company utilized IPO proceeds of INR 50.11 Cr to enhance its productive asset base and resource base for future growth; specific MTPA capacity is not disclosed.

Raw Material Costs

Subsidiary purchases from related parties totaled INR 1.75 Cr, representing approximately 6.3% of its turnover.

šŸ“ˆ Strategic Growth

Growth Strategy

Growth is pursued through the enhancement of productive assets and resource bases, leveraging the INR 50.11 Cr raised via IPO. The strategy includes consolidating the 99.98% subsidiary Jyoti Weighing Systems and expanding the metal trading business.

Products & Services

Phosphates, metal traded goods, and weighing systems.

Brand Portfolio

Balaji Phosphates, Jyoti Weighing Systems.

Strategic Alliances

The company holds a 99.98% stake in Jyoti Weighing Systems Pvt. Ltd.

šŸŒ External Factors

Industry Trends

The industry is seeing a shift toward higher regulatory standards and ethical business practices, requiring companies to align performance with strict compliance frameworks.

Competitive Moat

The company's moat is built on its diversified operations across metal trading and weighing systems, providing a broader revenue base and reducing segment-specific risks.

Macro Economic Sensitivity

The company is sensitive to interest rate movements, which affect borrowing costs and the ability to maintain liquidity for financial commitments.

āš–ļø Regulatory & Governance

Industry Regulations

Operations are governed by the M.P. Shop and Establishment Act, 1958, and various Labour laws applicable to metal trading and manufacturing.

Environmental Compliance

The company emphasizes a pollution-free clean environment and sustainable growth; specific ESG costs are not disclosed.

Taxation Policy Impact

The subsidiary Jyoti Weighing Systems reported an effective tax rate of approximately 2.67% (INR 2.29 Lakhs tax on INR 85.78 Lakhs PBT).

Legal Contingencies

There have been no material orders passed by regulators or courts impacting the going concern status or future operations.

āš ļø Risk Analysis

Key Uncertainties

Key business risks include regulatory compliance risks and financial risks related to interest rate movements and liquidity management.

Geographic Concentration Risk

Operations are concentrated in Indore, Madhya Pradesh, making the company sensitive to regional economic and regulatory changes.

Third Party Dependencies

The company has significant related-party dependency, with INR 1.75 Cr in purchases from Shalini Plastics Private Limited.