Integrated Filing — IndAS



General information about company
Scrip Code 500380
NSE Symbol JKLAKSHMI
MSEI Symbol NOTLISTED
ISIN INE786A01032
Name of company JK Lakshmi Cement 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 01-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-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 Single segment
Description of single segment Cementitious Materials
Start date and time of board meeting 01-Aug-2025   14:00:00
End date and time of board meeting 01-Aug-2025   16:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 17409300000
Other income 222100000
Total income 17631400000
2 Expenses
(a) Cost of materials consumed 2644200000
(b) Purchases of stock-in-trade 286500000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 134500000
(d) Employee benefit expense 1242500000
(e) Finance costs 522300000
(f) Depreciation, depletion and amortisation expense 772900000
(f) Other Expenses
1 Power and Fuel 3780900000 3780900000
2 Transport, Clearing & Forwarding charges 3972500000 3972500000
3 Other Expenses 2236300000 2236300000
Total other expenses 9989700000
Total expenses 15592600000
3 Total profit before exceptional items and tax 2038800000
4 Exceptional items 0
5 Total profit before tax 2038800000
6 Tax expense
7 Current tax 48700000
8 Deferred tax 492000000
9 Total tax expenses 540700000
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 1498100000
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 700000
16 Total profit (loss) for period 1498800000
17 Other comprehensive income net of taxes -7800000
18 Total Comprehensive Income for the period 1491000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1501700000
Total profit or loss, attributable to non-controlling interests -2900000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1493900000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -2900000
21 Details of equity share capital
Paid-up equity share capital 588500000
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 12.1
Diluted earnings (loss) per share from continuing operations 12.1
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 12.1
Diluted earnings (loss) per share from continuing and discontinued operations 12.1
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) The Company has only one business segment namely Cementitious Materials The Board of Directors of the Company at their Meeting held on 31st July 2024 had approved a Composite Scheme of Amalgamation and Arrangement The Scheme for Amalgamation of 3 Subsidiaries viz Udaipur Cement Works Ltd UCWL Hansdeep Industries and Trading Company Ltd HITCL and Hidrive Developers and Industries Ltd HDIL into and with the Company The said Scheme has been approved by the Honble National Company Law Tribunal Jaipur The Tribunal vide its Order dated 12th June 2025 Certified copy of the Order received on 18th July 2025 The Scheme has become effective on 31st July 2025 with the filing of a Copy of the Order with Registrar of Companies Jaipur nThe Appointed Date of the Scheme is 1st April 2024 Accordingly the Company has restated its Audited Financial Statements both Standalone and Consolidated for the Year ended 31st March 2025 which were duly approved by the Board of Directors at their Meeting held on 27th May 2025 and restated its Previous Years figures for Year ended 31st March 2024 giving effect of the Scheme in accordance with Appendix C of Ind AS 103 Business Combinations of Entities under Common Control from the earliest period presented consequent upon the receipt of Approval of the Scheme from the Tribunal The Difference between the Net Identifiable Assets acquired and the Consideration paid on Merger has been accounted for as Capital Reserve in the Financial Statements for the year ended 31st March 2025 The restated Standalone and Consolidated Financial Statements as above have been audited by the Statutory Auditors Consequently the Financial Results for the Quarter ended 30th June 2024 31st March 2025 and the Year ended 31st March 2025 have also been restated to include the Impact of the Scheme in the respective periods In view of the Appointed Date being 1st April 2024 the current and deferred tax expenses for the Quarters ended 30th June 2024 31st March 2025 and also for the year ended 31st March 2025 have been reassessed and recognized in the books of the Amalgamated Company The Costs related to the Scheme including Provision for Stamp Duty payable on the Assets of the Subsidiaries transferred to the Company have been charged to Statement of Profit & Loss Account during the Financial Year 2024-25 under Exceptional Item Pursuant to the Scheme the Company will issue and allot Equity Shares to the eligible Shareholders of UCWL in the Swap Ratio of its 4 Equity Shares of Rs 5 each for every 100 Equity Shares of Rs 4 each held by them in UCWL as on Record Date of 25th August 2025 The Exceptional Item represents the Cost related to the Scheme including Provision for Stamp Duty payable on Assets transferred read with Note No 2 The figures for the previous periods have been regrouped rearranged wherever necessary The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 01st Aug 2025 The Auditors of the Company have carried out a Limited Review of the same



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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Re-measurement (losses)/gain on defined benefits plans -10400000 -10400000
Total Amount of items that will not be reclassified to profit and loss -10400000
2 Income tax relating to items that will not be reclassified to profit or loss -2600000
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
5 Total Other comprehensive income -7800000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M s S S Kothari Mehtra and Co LLP Yes 31-Aug-2025