Integrated Filing — IndAS



General information about company
Scrip Code 523398
NSE Symbol JCHAC
MSEI Symbol NOTLISTED
ISIN INE782A01015
Name of company Johnson Controls - Hitachi Air Conditioning India 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 24-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 24-Jul-2025   12:30:00
End date and time of board meeting 24-Jul-2025   15:45:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There is no default in Loans and debt securities



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 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 8526300000
Other income 53000000
Total income 8579300000
2 Expenses
(a) Cost of materials consumed 3410800000
(b) Purchases of stock-in-trade 1104700000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1574100000
(d) Employee benefit expense 543600000
(e) Finance costs 16100000
(f) Depreciation, depletion and amortisation expense 156300000
(f) Other Expenses
1 Other Expenses 1528800000 1528800000
Total other expenses 1528800000
Total expenses 8334400000
3 Total profit before exceptional items and tax 244900000
4 Exceptional items -33000000
5 Total profit before tax 211900000
6 Tax expense
7 Current tax 6100000
8 Deferred tax 53300000
9 Total tax expenses 59400000
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 152500000
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 152500000
17 Other comprehensive income net of taxes -6700000
18 Total Comprehensive Income for the period 145800000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 271900000
Face value of equity share capital 10
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 5.6
Diluted earnings (loss) per share from continuing operations 5.6
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 5.6
Diluted earnings (loss) per share from continuing and discontinued operations 5.6
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Cooling products for comfort and commercial use 8375900000 8375900000
2 Design and development services 239700000 239700000
Total Segment Revenue 8615600000
Less: Inter segment revenue 89300000 89300000
Revenue from operations 8526300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Cooling products for comfort and commercial use 235900000 235900000
2 Design and development services 25100000 25100000
Total Profit before tax 261000000
i. Finance cost 16100000 16100000
ii. Other Unallocable Expenditure net off Unallocable income 33000000 33000000
Profit before tax 211900000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Cooling products for comfort and commercial use 11524000000 11524000000
2 Design and development services 1147100000 1147100000
Total Segment Asset 12671100000 12671100000
Un-allocable Assets 2170300000 2170300000
Net Segment Asset 14841400000 14841400000
4 Segment Liabilities
Segment Liabilities
1 Cooling products for comfort and commercial use 8495200000 8495200000
2 Design and development services 193200000 193200000
Total Segment Liabilities 8688400000 8688400000
Un-allocable Liabilities 5300000 5300000
Net Segment Liabilities 8693700000 8693700000
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasuring of post employment benefit obligations -8900000 -8900000
2 Income tax relating to remeasurement of post employment benefit obligations 2200000 2200000
Total Amount of items that will not be reclassified to profit and loss -6700000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -6700000