Integrated Filing — IndAS



General information about company
Scrip Code 512237
NSE Symbol JAICORPLTD
MSEI Symbol NOTLISTED
ISIN INE070D01027
Name of company JAI CORP 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 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 Multi segment
Description of single segment
Start date and time of board meeting 14-Aug-2025   16:35:00
End date and time of board meeting 14-Aug-2025   17:40:00
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? No
The Company has nil borrowings



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 1304600000
Other income 1003400000
Total income 2308000000
2 Expenses
(a) Cost of materials consumed 867600000
(b) Purchases of stock-in-trade 600000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 56800000
(d) Employee benefit expense 93700000
(e) Finance costs 300000
(f) Depreciation, depletion and amortisation expense 18000000
(f) Other Expenses
1 Other Expenses 188900000 188900000
Total other expenses 188900000
Total expenses 1225900000
3 Total profit before exceptional items and tax 1082100000
4 Exceptional items 0
5 Total profit before tax 1082100000
6 Tax expense
7 Current tax 42000000
8 Deferred tax -800000
9 Total tax expenses 41200000
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 1040900000
12 Profit (loss) from discontinued operations before tax -700000
13 Tax expense of discontinued operations -200000
14 Net profit (loss) from discontinued operation after tax -500000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 1040400000
17 Other comprehensive income net of taxes 400000
18 Total Comprehensive Income for the period 1040800000
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 175500000
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 5.93
Diluted earnings (loss) per share from continuing operations 5.93
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 5.93
Diluted earnings (loss) per share from continuing and discontinued operations 5.93
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) Notes to the financial results: n n1 The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 14th August, 2025. The statutory auditor of the Company have carried out a limited review of the above results and issued the limited review report. n n nfor complete notes please refer to .pdf file.



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 Steel 0 0
2 Plastic Processing 1304600000 1304600000
3 Spinning * 0 0
Total Segment Revenue 1304600000
Less: Inter segment revenue 0 0
Revenue from operations 1304600000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Steel -3500000 -3500000
2 Plastic Processing 163700000 163700000
3 Spinning * -700000 -700000
Total Profit before tax 159500000
i. Finance cost 300000 300000
ii. Other Unallocable Expenditure net off Unallocable income -922200000 -922200000
Profit before tax 1081400000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Steel 104500000 104500000
2 Plastic Processing 2082700000 2082700000
3 Spinning * 12200000 12200000
Total Segment Asset 2199400000 2199400000
Un-allocable Assets 12286600000 12286600000
Net Segment Asset 14486000000 14486000000
4 Segment Liabilities
Segment Liabilities
1 Steel 14100000 14100000
2 Plastic Processing 178100000 178100000
3 Spinning * 100000 100000
Total Segment Liabilities 192300000 192300000
Un-allocable Liabilities 160500000 160500000
Net Segment Liabilities 352800000 352800000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) As per Indian Accounting Standard 108 'Operating Segment Ind-AS 108 the Company has reported Segment Information as described below n na. The Steel Segment includes production, processing and trading of Galvanised steel product. n nb. The Plastic Processing Segment includes production of Woven Sacks Fabric Jumbo Bags Staple Fibre and Geotextiles. n nc.The Spinning Segment includes sales of Spun Yarn. n nd. Other Investments/Assets and Income from the same are considered under Un-allocable. n n for complete notes please refer to .pdf file.



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 Amount of items that will not be reclassified to profit and loss 500000 500000
Total Amount of items that will not be reclassified to profit and loss 500000
2 Income tax relating to items that will not be reclassified to profit or loss 100000
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 400000