General information about company |
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|---|---|---|---|
| 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 | 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 | 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 | ||
Financial Results Ind-AS |
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|---|---|---|---|
| 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 | 6724200000 | ||
| Other income | 429000000 | ||
| Total income | 7153200000 | ||
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1387600000 | |
| (b) | Purchases of stock-in-trade | 0 | |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 157500000 | |
| (d) | Employee benefit expense | 1183900000 | |
| (e) | Finance costs | 2036800000 | |
| (f) | Depreciation, depletion and amortisation expense | 936900000 | |
| (f) | Other Expenses | ||
| 1 | Direct Construction, Manufacturing, Real Estate, Infrastructure, Hotel/Hospitality, Event & Power Expenses | 3042500000 | 3042500000 |
| 2 | Other Expenses | 1140000000 | 1140000000 |
| Total other expenses | 4182500000 | ||
| Total expenses | 9885200000 | ||
| 3 | Total profit before exceptional items and tax | -2732000000 | |
| 4 | Exceptional items | 4601100000 | |
| 5 | Total profit before tax | 1869100000 | |
| 6 | Tax expense | ||
| 7 | Current tax | 9500000 | |
| 8 | Deferred tax | 20800000 | |
| 9 | Total tax expenses | 30300000 | |
| 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 | 1838800000 | |
| 12 | Profit (loss) from discontinued operations before tax | -181400000 | |
| 13 | Tax expense of discontinued operations | 0 | |
| 14 | Net profit (loss) from discontinued operation after tax | -181400000 | |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 665600000 | |
| 16 | Total profit (loss) for period | 2323000000 | |
| 17 | Other comprehensive income net of taxes | -800000 | |
| 18 | Total Comprehensive Income for the period | 2322200000 | |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 2402900000 | ||
| Total profit or loss, attributable to non-controlling interests | -79900000 | ||
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 2402200000 | ||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | -80000000 | ||
| 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 | 1.05 | ||
| Diluted earnings (loss) per share from continuing operations | 1.05 | ||
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | -0.07 | ||
| Diluted earnings (loss) per share from discontinued operations | -0.07 | ||
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 0.98 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.98 | ||
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
Remarks |
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|---|---|
| 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 |
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|---|---|---|---|---|---|---|---|
| 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 | Cement & Cement Products | 3200000 | 3200000 | ||||
| 2 | Construction | 4650100000 | 4650100000 | ||||
| 3 | Power | 0 | 0 | ||||
| 4 | Hotel/Hospitality & Golf Course | 1074600000 | 1074600000 | ||||
| 5 | Real Estate | 854500000 | 854500000 | ||||
| 6 | Investments | 0 | 0 | ||||
| 7 | Infrastructure | 0 | 0 | ||||
| 8 | Fertilizers | 52200000 | 52200000 | ||||
| 9 | Others | 123500000 | 123500000 | ||||
| 10 | Unallocated | 4900000 | 4900000 | ||||
| Total Segment Revenue | 6763000000 | ||||||
| Less: Inter segment revenue | 38800000 | 38800000 | |||||
| Revenue from operations | 6724200000 | ||||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Cement & Cement Products | -786500000 | -786500000 | ||||
| 2 | Construction | 385200000 | 385200000 | ||||
| 3 | Power | -181500000 | -181500000 | ||||
| 4 | Hotel/Hospitality & Golf Course | 262300000 | 262300000 | ||||
| 5 | Real Estate | -89500000 | -89500000 | ||||
| 6 | Investments | -7700000 | -7700000 | ||||
| 7 | Infrastructure | 0 | 0 | ||||
| 8 | Fertilizers | -385200000 | -385200000 | ||||
| 9 | Others | -9200000 | -9200000 | ||||
| 10 | Unallocated | 0 | 0 | ||||
| Total Profit before tax | -812100000 | ||||||
| i. Finance cost | 2036800000 | 2036800000 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | -116900000 | -116900000 | |||||
| Profit before tax | -2732000000 | ||||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Cement & Cement Products | 31639000000 | 31639000000 | ||||
| 2 | Construction | 48466000000 | 48466000000 | ||||
| 3 | Power | 15999800000 | 15999800000 | ||||
| 4 | Hotel/Hospitality & Golf Course | 7590400000 | 7590400000 | ||||
| 5 | Real Estate | 199436500000 | 199436500000 | ||||
| 6 | Investments | 6761100000 | 6761100000 | ||||
| 7 | Infrastructure | 1587100000 | 1587100000 | ||||
| 8 | Fertilizers | 7961300000 | 7961300000 | ||||
| 9 | Others | 1254500000 | 1254500000 | ||||
| 10 | Unallocated | 0 | 0 | ||||
| Total Segment Asset | 320695700000 | 320695700000 | |||||
| Un-allocable Assets | 13009200000 | 13009200000 | |||||
| Net Segment Asset | 333704900000 | 333704900000 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Cement & Cement Products | 10852500000 | 10852500000 | ||||
| 2 | Construction | 13568400000 | 13568400000 | ||||
| 3 | Power | 712100000 | 712100000 | ||||
| 4 | Hotel/Hospitality & Golf Course | 2605000000 | 2605000000 | ||||
| 5 | Real Estate | 36328500000 | 36328500000 | ||||
| 6 | Investments | 0 | 0 | ||||
| 7 | Infrastructure | 698200000 | 698200000 | ||||
| 8 | Fertilizers | 3892700000 | 3892700000 | ||||
| 9 | Others | 621800000 | 621800000 | ||||
| 10 | Unallocated | 0 | 0 | ||||
| Total Segment Liabilities | 69279200000 | 69279200000 | |||||
| Un-allocable Liabilities | 316632000000 | 316632000000 | |||||
| Net Segment Liabilities | 385911200000 | 385911200000 | |||||
| Disclosure of notes on segments | |||||||
Other Comprehensive Income |
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|---|---|---|---|
| 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 | Items that will not be reclassified to Profit or Loss | -1300000 | -1300000 |
| Total Amount of items that will not be reclassified to profit and loss | -1300000 | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | -500000 | |
| 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 | -800000 | |