Integrated Filing — IndAS



General information about company
Scrip Code 544167
NSE Symbol JNKINDIA
MSEI Symbol NOTLISTED
ISIN INE0OAF01028
Name of company JNK INDIA 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 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Aug-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 Geographical
Description of single segment
Start date and time of board meeting 07-Aug-2025   16:50:00
End date and time of board meeting 07-Aug-2025   18:00:00
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 991680000
Other income 38020000
Total income 1029700000
2 Expenses
(a) Cost of materials consumed 362300000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 86190000
(d) Employee benefit expense 132120000
(e) Finance costs 36350000
(f) Depreciation, depletion and amortisation expense 15530000
(f) Other Expenses
1 Project Expenses 338920000 338920000
2 Legal, Professional & Consultancy Charges 14120000 14120000
3 Traveling & Conveyance 4680000 4680000
4 Rent , Rates and Taxes , Repairs 8510000 8510000
5 CSR Expenses 740000 740000
6 Business Promotion Expenses 140000 140000
7 Auditor's Remuneration 1240000 1240000
8 Insurance 80000 80000
9 Other Expenses 8970000 8970000
Total other expenses 377400000
Total expenses 1009890000
3 Total profit before exceptional items and tax 19810000
4 Exceptional items 0
5 Total profit before tax 19810000
6 Tax expense
7 Current tax 9700000
8 Deferred tax -1160000
9 Total tax expenses 8540000
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 11270000
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 11270000
17 Other comprehensive income net of taxes -2330000
18 Total Comprehensive Income for the period 8940000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 111910000
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



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 Fire Heaters and related combustion engineering products 991680000 991680000
Total Segment Revenue 991680000
Less: Inter segment revenue 0 0
Revenue from operations 991680000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Fire Heaters and related combustion engineering products 56160000 56160000
Total Profit before tax 56160000
i. Finance cost 36350000 36350000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 19810000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Fire Heaters and related combustion engineering products 7159020000 7159020000
Total Segment Asset 7159020000 7159020000
Un-allocable Assets 0 0
Net Segment Asset 7159020000 7159020000
4 Segment Liabilities
Segment Liabilities
1 Fire Heaters and related combustion engineering products 7159020000 7159020000
Total Segment Liabilities 7159020000 7159020000
Un-allocable Liabilities 0 0
Net Segment Liabilities 7159020000 7159020000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) We are trying to select single segment but not able to validate the file, so we have to select geographic segment. The Company is engaged in single segment business as Fired Heaters and related combustion engineering products. Please note the same.



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 Remeasurement gains/(loss) on Defined Benefit plans -2330000 -2330000
Total Amount of items that will not be reclassified to profit and loss -2330000
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 -2330000





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 PG Bhagwat LLP Yes 31-May-2027