Integrated Filing — IndAS



General information about company
Scrip Code 532532
NSE Symbol JPASSOCIAT
MSEI Symbol NOTLISTED
ISIN INE455F01025
Name of company JAIPRAKASH ASSOCIATES 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 14-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-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 Multi segment
Description of single segment
Start date and time of board meeting 14-Aug-2025   16:00:00
End date and time of board meeting 14-Aug-2025   16:40:00
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



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 6678200000
Other income 358900000
Total income 7037100000
2 Expenses
(a) Cost of materials consumed 1360500000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 23600000
(d) Employee benefit expense 1032200000
(e) Finance costs 1878900000
(f) Depreciation, depletion and amortisation expense 752300000
(f) Other Expenses
1 Direct Construction, Manufacturing, Real Estate, Hotel/Hospitality, Event & Power Expenses 2925700000 2925700000
2 Other Expenses 1088400000 1088400000
Total other expenses 4014100000
Total expenses 9061600000
3 Total profit before exceptional items and tax -2024500000
4 Exceptional items 0
5 Total profit before tax -2024500000
6 Tax expense
7 Current tax 9400000
8 Deferred tax 0
9 Total tax expenses 9400000
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 -2033900000
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 -2033900000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period -2033900000
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 4909200000
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 -0.83
Diluted earnings (loss) per share from continuing operations -0.83
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 -0.83
Diluted earnings (loss) per share from continuing and discontinued operations -0.83
24 Debt equity ratio -0.2063
25 Debt service coverage ratio 0.0022
26 Interest service coverage ratio 0.0032
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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Construction 4650100000 4650100000
2 Hotel/Hospitality & Golf Course 1074600000 1074600000
3 Real Estate 854500000 854500000
4 Investments 0 0
5 Cement 3100000 3100000
6 Power 0 0
7 Other 93700000 93700000
8 Un-allocated 4900000 4900000
Total Segment Revenue 6680900000
Less: Inter segment revenue 2700000 2700000
Revenue from operations 6678200000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Construction 395300000 395300000
2 Hotel/Hospitality & Golf Course 262300000 262300000
3 Real Estate -89500000 -89500000
4 Investments 18600000 18600000
5 Cement -625400000 -625400000
6 Power -181500000 -181500000
7 Other -10100000 -10100000
8 Un-allocated 0 0
Total Profit before tax -230300000
i. Finance cost 1878900000 1878900000
ii. Other Unallocable Expenditure net off Unallocable income -84700000 -84700000
Profit before tax -2024500000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Construction 48450500000 48450500000
2 Hotel/Hospitality & Golf Course 7591300000 7591300000
3 Real Estate 205207300000 205207300000
4 Investments 30692400000 30692400000
5 Cement 34890600000 34890600000
6 Power 15999000000 15999000000
7 Other 1088600000 1088600000
8 Un-allocated 0 0
Total Segment Asset 343919700000 343919700000
Un-allocable Assets 11433400000 11433400000
Net Segment Asset 355353100000 355353100000
4 Segment Liabilities
Segment Liabilities
1 Construction 13577800000 13577800000
2 Hotel/Hospitality & Golf Course 2605000000 2605000000
3 Real Estate 36453100000 36453100000
4 Investments 0 0
5 Cement 7553200000 7553200000
6 Power 2027800000 2027800000
7 Other 536700000 536700000
8 Un-allocated 0 0
Total Segment Liabilities 62753600000 62753600000
Un-allocable Liabilities 306888200000 306888200000
Net Segment Liabilities 369641800000 369641800000
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
Total Amount of items that will not be reclassified to profit and loss
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 0





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 0 As the Company is under the Insolvency and Bankruptcy Code 2006 (IBC) and all the lenders are in the process of filing their claims and the same is under verification.
B Of the total amount outstanding, amount of default as on date 0 As the Company is under the Insolvency and Bankruptcy Code 2006 (IBC) and all the lenders are in the process of filing their claims and the same is under verification.
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 5539418000