Integrated Filing — IndAS



General information about company
Scrip Code 533272
NSE Symbol JWL
MSEI Symbol NOTLISTED
ISIN INE209L01016
Name of company JUPITER WAGONS 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 MANUFACTURE OF WAGONS
Start date and time of board meeting 12-Aug-2025   12:00:00
End date and time of board meeting 12-Aug-2025   16:15:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 3
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 Standalone
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 4108510000
Other income 139213000
Total income 4247723000
2 Expenses
(a) Cost of materials consumed 3275452000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -521572000
(d) Employee benefit expense 153080000
(e) Finance costs 132536000
(f) Depreciation, depletion and amortisation expense 86236000
(f) Other Expenses
1 Other Expenses 694045000 694045000
Total other expenses 694045000
Total expenses 3819777000
3 Total profit before exceptional items and tax 427946000
4 Exceptional items 0
5 Total profit before tax 427946000
6 Tax expense
7 Current tax 80525000
8 Deferred tax 18871000
9 Total tax expenses 99396000
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 328550000
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 328550000
17 Other comprehensive income net of taxes -4039000
18 Total Comprehensive Income for the period 324511000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 4244980000
Face value of equity share capital 10
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 0.77
Diluted earnings (loss) per share from continuing operations 0.77
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 0.77
Diluted earnings (loss) per share from continuing and discontinued operations 0.77
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 above Statement for the quarter ended 30 June 2025 of Jupiter Wagons Limited (“the Company”), were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 12 August 2025. n2.These results have been prepared in accordance the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (‘Ind AS 34’), prescribed under Section 133 of the Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), including relevant circulars issued by the SEBI from time to time. n3.The figures for the quarter ended 31 March 2025 represent the balance between audited figures in respect of the full financial years and those published till the third quarter of financial year, which were subjected to a limited review by the statutory auditor. n4. The Group is mainly engaged in the business of metal fabrication comprising load bodies for commercial vehicles and rail freight wagons in India. These, in the context of Ind - AS 108 is considered to constitute one single reportable segment. Accordingly, disclosures under Ind AS 108, Operating Segments are not applicable. n5. The above results are also available on the Company's website www.jupiterwagons.com and on the stock exchange websites (www.bseindia.com and www.nseindia.com).



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 Standalone
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the defined benefit plans -5398000 -5398000
Total Amount of items that will not be reclassified to profit and loss -5398000
2 Income tax relating to items that will not be reclassified to profit or loss -1359000
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 -4039000





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising QIP
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 04-Dec-2023
Amount Raised 4034100000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Care Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation Company was in receipt of part approvals for setting up a foundry unit at Jabalpur, Madhya Pradesh. However, due to delay in receipt of remaining requisite approvals, the object has now been revised to utilize the balance proceeds for enhancement of capacity in Bandel Foundry after taking shareholders’ approval dated April 18, 2025.
Comments of the Audit Committee after review NONE
Comments of the auditors, if any NONE
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Setting up a new captive alloy steel foundry unit at Jabalpur, Madhya Pradesh; YesnCapacity expansion of existing alloy steel foundry at Bandel 500000000 0 63600000 0 Pursuant to Shareholder approval dated 18th April, 2025, the unutilized funds shall be utilized for enhancement of foundry capacity at Bandel unit.
2 Funding working capital requirements No 2150000000 0 2150000000 0
3 Funding inorganic growth and general corporate purposes No 1291800000 0 1291800000 0


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (2)
Mode of Fund Raising Others
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 28-Jun-2024
Amount Raised 337500000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Care Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review NONE
Comments of the auditors, if any NONE
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Investment in Subsidiary – FornInvestment in one of the subsidiaries, namely Jupiter Tatravagonka Railwheel Factory Private Limited (Formerly Bonatrans India Private Limited)nfor the purposes of its working capital requirements. NO 337500000 0 337500000 0


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (3)
Mode of Fund Raising QIP
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 11-Jul-2024
Amount Raised 8000000000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Care Ratings Limited
Is there a Deviation / Variation in use of funds raised Yes
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders No
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation The Fund Raising Committee of Board of Directors of Jupiter Wagons Ltd (JWL) has approved / allowed the subsidiary Jupiter Tatravagonka Railwheel Factory Private Limited to include expenditure towards purchase of land, land development, laying of boundary walls, construction of buildings, civil and other works at site, pre-operative and preliminary expenses related to the construction and development of the railway wheel and axle plant.
Comments of the Audit Committee after review NONE
Comments of the auditors, if any NONE
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Investment into subsidiary,nJupiternTatravagonka Railwheel FactorynPrivate Limited (FormerlynBonatrans India Private Limited),for funding capitalnexpenditure requirementsntowards purchase ofnmachineries for a railway wheelnand axle plant As per the approved object Investment has been made into subsidiary,nJupiternTatravagonka Railwheel FactorynPrivate Limited (FormerlynBonatrans India Private Limited), for funding capital expenditure towards Railway Wheel and Axle Plant. 4250000000 0 4250000000 0 The Company has invested Rs.42500 lakhs into its subsidiary Jupiter Tatravagonka Railwheel Factory Private Limited (Formerly Bonatrans India Private Limited) as per the object of the issue in Q2FY25. Out of the total investment, Rs.30765 lakhs was utilised upto Q4FY25. In Q1FY26, the subsidiary has utilised an additional amount of Rs. 716 lakhs towards towards project expenses (including pre-operative) related to the construction and development of the railway wheel and axle plant as per the revised object and the balance amount remains parked in FD with the subsidiary company pending its utilisation for the capex as per the stated object of the issue.
2 Funding working capital requirements of our Company NO 1750000000 0 1750000000 0
3 General corporate purposes NO 1832400000 0 672500000 0 JWL has utilised Rs.6725 lakhs during the quarter for working capital requirements of the company after taking necessary approval from the Fund Raising Committee of JWLs Board of Directors.


Signatory Details
Name of signatory RITESH KUMAR SINGH
Designation of person Company Secretary and Compliance Officer
Place KOLKATA
Date 12-Aug-2025