Integrated Filing — IndAS



General information about company
Scrip Code 570004
NSE Symbol JISLDVREQS
MSEI Symbol NOTLISTED
ISIN IN9175A01010
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 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 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



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 15456500000
Other income 20300000
Total income 15476800000
2 Expenses
(a) Cost of materials consumed 9475700000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -623200000
(d) Employee benefit expense 1901100000
(e) Finance costs 1140100000
(f) Depreciation, depletion and amortisation expense 680400000
(f) Other Expenses
1 Other Expenses 2682700000 2682700000
Total other expenses 2682700000
Total expenses 15256800000
3 Total profit before exceptional items and tax 220000000
4 Exceptional items 0
5 Total profit before tax 220000000
6 Tax expense
7 Current tax 30700000
8 Deferred tax 66700000
9 Total tax expenses 97400000
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 122600000
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 -10700000
16 Total profit (loss) for period 111900000
17 Other comprehensive income net of taxes -93400000
18 Total Comprehensive Income for the period 18500000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 139300000
Total profit or loss, attributable to non-controlling interests -27400000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 55600000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -37100000
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 0.2
Diluted earnings (loss) per share from continuing operations 0.2
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 0.2
Diluted earnings (loss) per share from continuing and discontinued operations 0.2
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 Consolidated financial results of the Company which includes the financial information of its Subsidiaries collectively the Group and its interest in one Associate for the quarter ended June 30, 2025 have been 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 website www.jains.com. n2 The statutory Auditors Singhi and Co, Chartered Accountants, have carried out limited review of the results for the quarter ended June 30, 2025 n3 Other expenses includes foreign exchange loss and derivatives loss of Rs (2950) lacs, Rs 163 lacs and Rs212 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 (2,855) lacs n4 Finance cost includes noncash transaction being unwinding of 0.01 percent NCDs or ECBs as per effective interest rate of Rs1931 lacs, Rs1856 lacs and Rs1724 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 Rs7215 lacs. n5 During the quarter ended June 30, 2025, the Parent Company received the balance 75 percent of allotment money amounting to Rs14967 lacs from the warrant holders against the allotment of 42786430 Ordinary Equity Shares on conversion of the Equity Share Warrants n6 Until March 31, 2025, the Group 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 RandD 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 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 yearto 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. n8 The figures of the previous period / year have been regrouped, rearranged, reclassified or reworked as necessary to confirm the current quarter / period classification.



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 Hi-tech Agri Input Products 5777800000 5777800000
2 Plastic Division 5101400000 5101400000
3 Agro Processing Division 4577300000 4577300000
Total Segment Revenue 15456500000
Less: Inter segment revenue 0 0
Revenue from operations 15456500000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Hi-tech Agri Input Products 571200000 571200000
2 Plastic Division 474300000 474300000
3 Agro Processing Division 361200000 361200000
Total Profit before tax 1406700000
i. Finance cost 1140100000 1140100000
ii. Other Unallocable Expenditure net off Unallocable income 57300000 57300000
Profit before tax 209300000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Hi-tech Agri Input Products 49700700000 49700700000
2 Plastic Division 17807000000 17807000000
3 Agro Processing Division 30447900000 30447900000
Total Segment Asset 97955600000 97955600000
Un-allocable Assets 18417900000 18417900000
Net Segment Asset 116373500000 116373500000
4 Segment Liabilities
Segment Liabilities
1 Hi-tech Agri Input Products 6100200000 6100200000
2 Plastic Division 5825200000 5825200000
3 Agro Processing Division 19379500000 19379500000
Total Segment Liabilities 31304900000 31304900000
Un-allocable Liabilities 27314800000 27314800000
Net Segment Liabilities 58619700000 58619700000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1 Group has considered business segment for reporting purpose, primarily based on customer category. The products considered for the each business segment are n a. 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 and D Activities. nb. Plastic Division includes PVC Piping Products, PE Piping Products, Piping Projects and Plastic Sheets. nc. Agro Processing includes Fruits,Onion Products, Spices and Bio Gas. 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. n3. Segment Assets and Liability figures given above are directly identifiable to respective segments and Assets and Liability for corporate services for head office and investments have been shown as Un-allocable. n4. Total segment liabilities includes noncontrolling interest of Rs13584 lacs, Rs13954 lacs, and Rs14280 lacs as at June 30, 2025, March 31, 2025 and June 30, 2024 respectively 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 Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of defined benefit obligations 13800000 13800000
2 Income tax relating to the above items -4600000 -4600000
Total Amount of items that will not be reclassified to profit and loss 9200000
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
1 Exchange differences on translations of Foreign Operations -102600000 -102600000
Total Amount of items that will be reclassified to profit and loss -102600000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -93400000