Integrated Filing — IndAS



General information about company

Scrip Code 500378
NSE Symbol JINDALSAW
MSEI Symbol NOTLISTED
ISIN INE324A01032
Name of company JINDAL SAW 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 05-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 Iron and Steel Product
Start date and time of board meeting 05-Aug-2025   13:00:00
End date and time of board meeting 05-Aug-2025   15:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 40846800000
Other income 182700000
Total income 41029500000
2 Expenses
(a) Cost of materials consumed 30673700000
(b) Purchases of stock-in-trade 18900000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -9280000000
(d) Employee benefit expense 4075300000
(e) Finance costs 1711400000
(f) Depreciation, depletion and amortisation expense 1533300000
(f) Other Expenses
1 Other expenses 8657800000 8657800000
Total other expenses 8657800000
Total expenses 37390400000
3 Total profit before exceptional items and tax 3639100000
4 Exceptional items 0
5 Total profit before tax 3639100000
6 Tax expense
7 Current tax -470500000
8 Deferred tax 58800000
9 Total tax expenses -411700000
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 4050800000
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 103900000
16 Total profit (loss) for period 4154700000
17 Other comprehensive income net of taxes 20300000
18 Total Comprehensive Income for the period 4175000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4240400000
Total profit or loss, attributable to non-controlling interests -85700000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4260800000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -85800000
21 Details of equity share capital
Paid-up equity share capital 639500000
Face value of equity share capital 1
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 6.66
Diluted earnings (loss) per share from continuing operations 6.63
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 6.66
Diluted earnings (loss) per share from continuing and discontinued operations 6.63
24 Debt equity ratio 0.0042
25 Debt service coverage ratio 0.0179
26 Interest service coverage ratio 0.0408
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes: n1. Jindal ITF Limited (JITF), a Subsidiary of the Company, is in an appeal before the divisional bench of Hon’ble High Court of Delhi against the judgment of single judge setting aside the Arbitral Award of Rs. 1,891.08 Crores plus interest and applicable taxes in favour of the Subsidiary. Based on the advice received after due consideration and consultation with a reputed independent legal counsel on the matter, the Management of the Holding Company believes that it has an extremely strong case leading to an ultimate favourable outcome, and the Subsidiary will be in a position to meet all its liabilities and is in a position to monetise all its assets at carrying values and accordingly, no adjustments are required to be made in the consolidated financial results as at and for the quarter ended June 30, 2025 and the Subsidiary is able to operate as a going concern. n n2. The Group has one only reportable business segment i.e. “Iron & Steel products’ and accordingly, no segment information required to be disclosed. n n3. Current tax expense for the quarter ended June 30, 2025 is net of tax refund receivable on account of additional claims pertaining to earlier years adjudicated to the Parent Company by the Appellate Authority amounting to Rs. 133.55 Crores. n n4. The Group consolidated financial results includes the results of the following entities: nRelationshiptName of the Entities nHolding CompanytJindal Saw Limited nTrusttSamruddhi Employees Trust nSubsidiariestDirect Subsidiaries na)tJindal ITF Limited nb)tJindal Metals & Alloys Limited nc)tS.V. Trading Limited, Nevis nd)tRalael Holdings Limited, Cyprus ne)tJindal Saw Holding FZE, UAE nf)tJITF Shipyards Limited n nIndirect Subsidiaries na)tJindal Saw USA LLC, USA nb)tJindal Saw Middle East FZE, UAE nc)tJindal Saw Gulf LLC, UAE nd)tJindal Intellicom Limited ne)tiCom Analytics Limited nf)tWorld Transload & Logistics LLC, USA ng)t5101 Boone LLP, USA nh)tTube Technologies INC, USA ni)tHelical Anchors INC, USA nj)tBoone Real Property Holding LLC, USA nk)tDrill Pipe International LLC, USA nl)tJindal X LLC, USA nJoint Venturesta)tJindal MMG LLC, USA nb)tJindal Hunting Energy Services Limited n n n n n n n n n n n n n n n n n n n n n n n n n n n nplease refer the pdf file filed 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 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 on defined benefit plans -22100000 -22100000
Total Amount of items that will not be reclassified to profit and loss -22100000
2 Income tax relating to items that will not be reclassified to profit or loss -5600000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translating the foreign operation 36800000 36800000
Total Amount of items that will be reclassified to profit and loss 36800000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 20300000