Integrated Filing — IndAS



General information about company
Scrip Code 524330
NSE Symbol JAYAGROGN
MSEI Symbol NOTLISTED
ISIN INE785A01026
Name of company Jayant Agro Organics 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 18-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   12:00:00
End date and time of board meeting 26-Jul-2025   14:30:00
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 6721744000
Other income 21831000
Total income 6743575000
2 Expenses
(a) Cost of materials consumed 4672937000
(b) Purchases of stock-in-trade 1715699000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -659037000
(d) Employee benefit expense 190977000
(e) Finance costs 52760000
(f) Depreciation, depletion and amortisation expense 53213000
(f) Other Expenses
1 Other Expenses 497580000 497580000
Total other expenses 497580000
Total expenses 6524129000
3 Total profit before exceptional items and tax 219446000
4 Exceptional items 0
5 Total profit before tax 219446000
6 Tax expense
7 Current tax 58216000
8 Deferred tax -1515000
9 Total tax expenses 56701000
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 162745000
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 854000
16 Total profit (loss) for period 163599000
17 Other comprehensive income net of taxes -31302000
18 Total Comprehensive Income for the period 132297000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 161466000
Total profit or loss, attributable to non-controlling interests 2133000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 132848000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -551000
21 Details of equity share capital
Paid-up equity share capital 150000000
Face value of equity share capital 5
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 5.38
Diluted earnings (loss) per share from continuing operations 5.38
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 5.38
Diluted earnings (loss) per share from continuing and discontinued operations 5.38
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 Jayant Agro-Organics Limited ('the Company'), its subsidiaries and a joint venture ('the Group') have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of Companies Act, 2013 ('The Act') read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. n2. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on July 26, 2025. The Statutory Auditors of the Company have carried out a Limited Review of the aforesaid results. n3. The Consolidated results of the Group has three reportable business segments, Castor Oil, Castor Oil Derivatives and Power Generation. n4. Figures for the previous periods have been regrouped/re-classified wherever necessary to make them comparable.



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 Castor Oil 3439799000 3439799000
2 Castor Oil Derivatives 3272628000 3272628000
3 Power Generation 9317000 9317000
Total Segment Revenue 6721744000
Less: Inter segment revenue 0 0
Revenue from operations 6721744000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Castor Oil 39877000 39877000
2 Castor Oil Derivatives 225599000 225599000
3 Power Generation 5298000 5298000
Total Profit before tax 270774000
i. Finance cost 52760000 52760000
ii. Other Unallocable Expenditure net off Unallocable income -1432000 -1432000
Profit before tax 219446000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Castor Oil 4686708000 4686708000
2 Castor Oil Derivatives 5397357000 5397357000
3 Power Generation 38148000 38148000
Total Segment Asset 10122213000 10122213000
Un-allocable Assets 256109000 256109000
Net Segment Asset 10378322000 10378322000
4 Segment Liabilities
Segment Liabilities
1 Castor Oil 2173409000 2173409000
2 Castor Oil Derivatives 1877491000 1877491000
3 Power Generation 0 0
Total Segment Liabilities 4050900000 4050900000
Un-allocable Liabilities 425917000 425917000
Net Segment Liabilities 4476817000 4476817000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1. The Company has reported segment as per Indian Accounting Standard 108 'Operating Segments' (Ind AS 108) read with SEBI's circular dated July 5, 2016. The identification of operating segments is consistent with performance assessment and resource allocation by the management. n n2.Segment composition: Oil segment comprises of manufacturing and exports of various grades of Castor Oil, Derivative segment comprises of manufacturing and exports of various grades of value added products based on castor oil and Power segment comprises of generation of power through wind energy.



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 (i) Remeasurement of the net defined benefit (liability)/asset -5947000 -5947000
Total Amount of items that will not be reclassified to profit and loss -5947000
2 Income tax relating to items that will not be reclassified to profit or loss -1497000
3 Amount of items that will be reclassified to profit and loss
1 Fair value changes on cash flow hedges -32098000 -32098000
Total Amount of items that will be reclassified to profit and loss -32098000
4 Income tax relating to items that will be reclassified to profit or loss -5246000
5 Total Other comprehensive income -31302000