Integrated Filing — IndAS



General information about company
Scrip Code 500219
NSE Symbol JISLJALEQS
MSEI Symbol NOTLISTED
ISIN INE175A01038
Name of company JAIN IRRIGATION SYSTEMS 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 26-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-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 26-Jul-2025   12:30:00
End date and time of board meeting 26-Jul-2025   13:05:00
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
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 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 9191700000
Other income 28100000
Total income 9219800000
2 Expenses
(a) Cost of materials consumed 5459200000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -197300000
(d) Employee benefit expense 958500000
(e) Finance costs 741400000
(f) Depreciation, depletion and amortisation expense 415700000
(f) Other Expenses
1 Other Expenses 1737400000 1737400000
Total other expenses 1737400000
Total expenses 9114900000
3 Total profit before exceptional items and tax 104900000
4 Exceptional items 0
5 Total profit before tax 104900000
6 Tax expense
7 Current tax 0
8 Deferred tax 34300000
9 Total tax expenses 34300000
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 70600000
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 70600000
17 Other comprehensive income net of taxes 7300000
18 Total Comprehensive Income for the period 77900000
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 1467800000
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 0.1
Diluted earnings (loss) per share from continuing operations 0.1
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 0.1
Diluted earnings (loss) per share from continuing and discontinued operations 0.1
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1 The unaudited Standalone financial results for the quarter ended June 30, 2025 were reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors of the Company at its meeting held on July 26, 2025 and are available on the Company’s website -www.jains.com. n n2 The statutory Auditors - M/s Singhi & Co., Chartered Accountants, have carried out limited review of the results for the quarter ended June 30, 2025. n n3 Finance cost includes non cash transaction being unwinding of 0.01 Percent NCDs/ECBs as per effective interest rate of Rs.1,931 lacs, Rs. 1,856 lacs and Rs. 1,724 lacs for the quarter ended June 30, 2025, quarter ended March 31, 2025 and quarter ended June 30, 2024 respectively. The amount for year ended March 31, 2025 are Rs. 7,215 lacs. n n4 Other expenses includes foreign exchange gain of Rs. 235 lacs, Rs. 345 lacs and Rs. 225 lacs for the quarter ended June 30, 2025, quarter ended March 31, 2025 and quarter ended June 30, 2024 respectively. The amount for year ended March 31, 2025 are Rs. 1,723 lacs. n n5 During the quarter ended June 30, 2025, the Company received the balance 75% of allotment money amounting to Rs. 14,967 lacs from the warrant holders against the allotment of 42,786,430 Ordinary Equity Shares on conversion of the Equity Share Warrants. n n6 Until March 31, 2025, the Company presented the 'Other Division' as a separate reportable segment, which included Solar Thermal Products, Solar Photovoltaic Systems, Solar Power Packs, Solar Power Generation, and Agri R&D Activities. During the current quarter, in line with the revised internal reporting structure used for providing financial information to the Chief Operating Decision Maker (CODM), the Company has included the 'Other Division' into the 'High-tech Agri Input Products' segment. Accordingly, the segment information for all the reported periods has been restated to reflect this change. n n7 The figures of the quarter ending 31 March 2024 are the balancing figures between audited figures in respect of full financial year up to March 31, 2025 and the unaudited published year-to- date figures up to December 31, 2024 being the figures up to the end of the third quarter of financial year respectively which were subject to limited review. n n8 The figures of the previous period / year have been regrouped, rearranged, reclassified or reworkedas necessary to confirm the current quarter / period classification. n



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 Hi-tech Agri Input Products 5791100000 5791100000
2 Plastic Division 3400600000 3400600000
Total Segment Revenue 9191700000
Less: Inter segment revenue 0 0
Revenue from operations 9191700000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Hi-tech Agri Input Products 601400000 601400000
2 Plastic Division 216800000 216800000
Total Profit before tax 818200000
i. Finance cost 741400000 741400000
ii. Other Unallocable Expenditure net off Unallocable income -28100000 -28100000
Profit before tax 104900000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Hi-tech Agri Input Products 39600100000 39600100000
2 Plastic Division 13537800000 13537800000
Total Segment Asset 53137900000 53137900000
Un-allocable Assets 32700600000 32700600000
Net Segment Asset 85838500000 85838500000
4 Segment Liabilities
Segment Liabilities
1 Hi-tech Agri Input Products 5936200000 5936200000
2 Plastic Division 2572700000 2572700000
Total Segment Liabilities 8508900000 8508900000
Un-allocable Liabilities 25947300000 25947300000
Net Segment Liabilities 34456200000 34456200000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1 Company has considered business segment for reporting purpose, primarily based on customer category. The products considered for the each business segment are: n na) Hi-tech Agri Input Products division includes Micro Irrigation Systems,Solar Agri Pump,Intergrated Irrigation Projects, Tissue Culture Plants, Solar Thermal Products, Solar Photovoltaic System, Solar Power Pack, Solar Power generation and Agri R&D Activities. nb) Plastic Division includes PVC Piping Products, PE Piping Products, Piping Projects and Plastic Sheets. n n2) The revenue & results figure given above are directly identifiable to respective segments and expenditure on common services incurred at the corporate level are not directly identifiable to respective segments have been shown as Other Un-allocable Expenditure n n3)Segment Assets and Liability figures given above are directly identifiable to respective segments and Assets & Liability for corporate services for head office and investments have been shown as “Un-allocable”. n



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 Remeasurements of defined benefit obligations 11300000 11300000
2 Income tax relating to the above items -4000000 -4000000
Total Amount of items that will not be reclassified to profit and loss 7300000
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 7300000