Integrated Filing — IndAS



General information about company

Scrip Code 544537
NSE Symbol JAINREC
MSEI Symbol NOTLISTED
ISIN INE0YD401026
Name of company JAIN RESOURCE RECYCLING LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 21-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 Single segment
Start date and time of board meeting 21-10-2025   10:00:00
End date and time of board meeting 21-10-2025   12:20:00
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 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
NOTAPPLICABLE



Financial Results Ind-AS

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-06-2025 30-06-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,46,969.10 1,46,969.10
Other income 873.20 873.20
Total income 1,47,842.30 1,47,842.30
2 Expenses
(a) Cost of materials consumed 1,40,894.30 1,40,894.30
(b) Purchases of stock-in-trade 6,325.60 6,325.60
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (15,138.40) (15,138.40)
(d) Employee benefit expense 807.20 807.20
(e) Finance costs 1,504.40 1,504.40
(f) Depreciation, depletion and amortisation expense 238.70 238.70
(f) Other Expenses
1 Other Expenses 5,272.30 5,272.30
Total other expenses 5,272.30 5,272.30
Total expenses 1,39,904.10 1,39,904.10
3 Total profit before exceptional items and tax 7,938.20 7,938.20
4 Exceptional items 0.00 0.00
5 Total profit before tax 7,938.20 7,938.20
6 Tax expense
7 Current tax 2,417.50 2,417.50
8 Deferred tax (394.40) (394.40)
9 Total tax expenses 2,023.10 2,023.10
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 5,915.10 5,915.10
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 5,915.10 5,915.10
17 Other comprehensive income net of taxes (17.40) (17.40)
18 Total Comprehensive Income for the period 5,897.70 5,897.70
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 6,470.70 6,470.70
Face value of equity share capital 2 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 1.83 1.83
Diluted earnings (loss) per share from continuing operations 1.83 1.83
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.83 1.83
Diluted earnings (loss) per share from continuing and discontinued operations 1.83 1.83
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1)The above unaudited standalone financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on October 21 , 2025 and has been subjected to review by the Statutory Auditors of the Company. These unaudited standalone financial results have been prepared in accordance with the recognition and measurement principles provided in Indian Accounting Standard (Ind AS) 34 on 'Interim Financial Reporting', the provisions of the Companies Act, 2013 (the Act), as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI) under SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 as amended. 2)The unaudited standalone financial results for the corresponding quarter ended March 31, 2025 and comparative quarter ended June 30, 2024 have neither been reviewed nor audited by the statutory auditors of the company. However, the management has exercised necessary care and diligence to ensure the standalone financial results for such periods are fairly stated.3) Subsequent to the quarter ended June 30, 2025, the Company successfully completed its Initial Public Offering (IPO) of 53,879,309 equity shares with a face value of Rs. 2 each at an issue price of Rs. 232 per share. The IPO comprised a fresh issue of 21,551,724 shares and an offer for sale of 32,327,585 shares by selling shareholders. Following the IPO, the equity shares of the Company were listed on the National Stock Exchange of India Limited (NSE) and the BSE Limited on October 01, 2025. Accordingly, the unaudited standalone financial results for the quarter ended June 30, 2025, have been prepared for the first time in compliance with SEBI listing regulation.4)Segment information has been provided under the notes forming part of the consolidated unaudited financial results for the quarter ended June 30, 2025 as per para 4 of Indian Accounting Standard (Ind AS) 108 “Operating Segments”, specified under Section 133 of the Companies Act, 2013.5) The figures for the year ended March 31, 2025 , have been extracted from the general purpose standalone financial statements of the Company for the year ended March 31, 2025 , which were audited by the Statutory auditors of the Company. 6)Subsequent to the quarter ended June 30, 2025, the board of directors in their meeting dated October 08, 2025 have approved to incorporate a subsidiary under the provisions of the Companies Act, 2013 with the name and style of “Jain CY Circular Solutions Private Limited” or “Jain CY Recycling Private Limited”.7) Figures of previous periods/ year have been regrouped, wherever necessary. 8)The above unaudited standalone financial results are available on the Company's website viz. www.jainmetalgroup.com and on the websites of BSE (www.bseindia.com) and NSE (www.nseindia.com).



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2025 01-04-2025
Date of end of reporting period 30-06-2025 30-06-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone 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

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-06-2025 30-06-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plan (23.20) (23.20)
2 Income tax relating to above 5.80 5.80
Total Amount of items that will not be reclassified to profit and loss (17.40)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income (17.40) (17.40)