Integrated Filing — IndAS



General information about company
Scrip Code 543994
NSE Symbol JSWINFRA
MSEI Symbol NOTLISTED
ISIN INE880J01026
Name of company JSW INFRASTRUCTURE LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 22-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 22-Jul-2025   15:00:00
End date and time of board meeting 22-Jul-2025   16:10:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
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 12238500000
Other income 898500000
Total income 13137000000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 529400000
(e) Finance costs 549900000
(f) Depreciation, depletion and amortisation expense 1434600000
(f) Other Expenses
1 Operating expenses 5363300000 5363300000
2 Other expenses 534200000 534200000
Total other expenses 5897500000
Total expenses 8411400000
3 Total profit before exceptional items and tax 4725600000
4 Exceptional items 0
5 Total profit before tax 4725600000
6 Tax expense
7 Current tax 746900000
8 Deferred tax 83000000
9 Total tax expenses 829900000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 3895700000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 3895700000
17 Other comprehensive income net of taxes -267100000
18 Total Comprehensive Income for the period 3628600000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3846800000
Total profit or loss, attributable to non-controlling interests 48900000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3579700000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 48900000
21 Details of equity share capital
Paid-up equity share capital 4159800000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.85
Diluted earnings (loss) per share from continuing operations 1.84
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.85
Diluted earnings (loss) per share from continuing and discontinued operations 1.84
24 Debt equity ratio 0.0052
25 Debt service coverage ratio 0.0274
26 Interest service coverage ratio 0.0766
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Port Operation 10857100000 10857100000
2 Logistic Operation 1381400000 1381400000
Total Segment Revenue 12238500000
Less: Inter segment revenue 0 0
Revenue from operations 12238500000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Port Operation 4490400000 4490400000
2 Logistic Operation 76000000 76000000
Total Profit before tax 4566400000
i. Finance cost 549900000 549900000
ii. Other Unallocable Expenditure net off Unallocable income -709100000 -709100000
Profit before tax 4725600000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Port Operation 139430700000 139430700000
2 Logistic Operation 19037500000 19037500000
Total Segment Asset 158468200000 158468200000
Un-allocable Assets 23960000000 23960000000
Net Segment Asset 182428200000 182428200000
4 Segment Liabilities
Segment Liabilities
1 Port Operation 71715300000 71715300000
2 Logistic Operation 2144900000 2144900000
Total Segment Liabilities 73860200000 73860200000
Un-allocable Liabilities 0 0
Net Segment Liabilities 73860200000 73860200000
Disclosure of notes on segments



Other Comprehensive Income
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Equity instruments through other comprehensive income -1700000 -1700000
Total Amount of items that will not be reclassified to profit and loss -1700000
2 Income tax relating to items that will not be reclassified to profit or loss -200000
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation reserve (FCTR) -2900000 -2900000
2 Effective portion of loss on designated portion of cash flow hedge -403800000 -403800000
Total Amount of items that will be reclassified to profit and loss -406700000
4 Income tax relating to items that will be reclassified to profit or loss -141100000
5 Total Other comprehensive income -267100000