Jyoti Structures Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Mar 2017

1.The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 30th May, 2017.

2.The Company is in the business of execution of projects related to power transmission and as such there are no reportable primary business segments.

3.The figures for the quarter ended 31st March 2017 are the balancing figures between the audited figures in respect of full financial year and the published year to date figures upto the third quarter of the current financial year.

4.The Company adopted Indian Accounting Standards ('Ind AS') from 1st April, 2016 and accordingly this financial results have been prepared in accordance with the recognition and measurement principles laid down in the Ind AS 34. "Interim Financial Reporting" prescribed under section 133 of the Companies Act, 2013 read with the relevant rules issued there under and other accounting principles generally accepted in India.

5.Reconciliation of equity and Net Profit as previously reported on account of transition from accounting standards notified under companies (Accounting Standards) Rules, 2006 ("Previous GAAP") to Ind AS for the quarter and year ended 31st March, 2016.

6.Statement of Assets and Liabilities.

7.Cost of material consumed includes Bought-out materials purchased for supplies to customers under the contracts.

8.The Company does not have any exceptional or extra-ordinary item to report for the above periods.

9.Finance cost includes interest payable based on restructuring agreement with lenders.

10.Tax Expense includes provision for Current Tax and Deferred Tax as applicable.

11.Previous period figures have been re-arranged, re-grouped, re-calculated and re-classified, wherever necessary.