Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol JOCIL
MSEI Symbol NOTLISTED
ISIN INE839G01010
Name of company Jocil 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 03-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 03-11-2025   11:00:00
End date and time of board meeting 03-11-2025   12:05:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(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 NA
(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. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(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? Yes
Latest Date on which RPT policy is updated 01-04-2022
Indicate Company website link for updated RPT policy of the Company www.jocil.in
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
Not applicable



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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 24,578.38 51,572.76
Other income 30.77 79.85
Total income 24,609.15 51,652.61
2 Expenses
(a) Cost of materials consumed 20,499.42 43,280.96
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (242.90) (410.22)
(d) Employee benefit expense 890.48 1,765.70
(e) Finance costs 19.45 25.49
(f) Depreciation, depletion and amortisation expense 124.84 247.08
(f) Other Expenses
1 Other Expenses 3,067.42 6,196.55
Total other expenses 3,067.42 6,196.55
Total expenses 24,358.71 51,105.56
3 Total profit before exceptional items and tax 250.44 547.05
4 Exceptional items 0.00 0.00
5 Total profit before tax 250.44 547.05
6 Tax expense
7 Current tax 69.40 169.16
8 Deferred tax (6.36) (31.47)
9 Total tax expenses 63.04 137.69
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 187.40 409.36
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 187.40 409.36
17 Other comprehensive income net of taxes (52.90) (5.21)
18 Total Comprehensive Income for the period 134.50 404.15
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 888.12 888.12
Face value of equity share capital 10 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 2.11 4.61
Diluted earnings (loss) per share from continuing operations 2.11 4.61
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 2.11 4.61
Diluted earnings (loss) per share from continuing and discontinued operations 2.11 4.61
24 Debt equity ratio 0.0300 0.0300
25 Debt service coverage ratio 0.4800 1.00
26 Interest service coverage ratio 13.8800 22.4600
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. These financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on 3rd November, 2025. These results are as per Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The statutory auditors have carried out a limited review of these results for the half year ended September 30, 2025 and have issued an unmodified report on these results. 2. Previous period’s figures have been regrouped wherever necessary to conform to current period classification.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 3,477.34
Capital work-in-progress 910.42
Investment property
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 529.81
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets 88.98
Total non-current financial assets 618.79
Deferred tax assets (net)
Other non-current assets 60.06
Total non-current assets 5,066.61
2 Current assets
Inventories 11,110.10
Current financial asset
Current investments 844.22
Trade receivables, current 10,691.79
Cash and cash equivalents 378.91
Bank balance other than cash and cash equivalents 63.25
Loans, current 0.00
Other current financial assets 110.27
Total current financial assets 12,088.44
Current tax assets (net)
Other current assets 693.53
Total current assets 23,892.07
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 28,958.68
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 888.16
Other equity 20,079.75
Total equity attributable to owners of parent 20,967.91
Non controlling interest
Total equity 20,967.91
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 14.91
Total non-current financial liabilities 14.91
Provisions, non-current 150.76
Deferred tax liabilities (net) 58.25
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 223.92
Current liabilities
Current financial liabilities
Borrowings, current 546.50
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 27.98
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5,760.92
Total Trade payable 5,788.90
Other current financial liabilities 463.74
Total current financial liabilities 6,799.14
Other current liabilities 768.81
Provisions, current 159.76
Current tax liabilities (Net) 39.14
Deferred government grants, Current
Total current liabilities 7,766.85
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 7,990.77
Total equity and liabilites 28,958.68
Disclosure of notes on assets and liabilities



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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
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)
1 Chemicals 19,600.37 42,078.33
2 Soap 14,209.39 27,725.18
3 Power Generation 1,024.69 2,114.88
Total Segment Revenue 34,834.45 71,918.39
Less: Inter segment revenue 10,256.07 20,345.63
Revenue from operations 24,578.38 51,572.76
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Chemicals 293.88 515.97
2 Soap 74.96 223.47
3 Power Generation 157.54 372.72
Total Profit before tax 526.38 1,112.16
i. Finance cost 19.45 25.49
ii. Other Unallocable Expenditure net off Unallocable income 256.49 539.62
Profit before tax 250.44 547.05
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Chemicals 10,223.57 10,223.57
2 Soap 9,901.16 9,901.16
3 Power Generation 2,221.71 2,221.71
Total Segment Asset 22,346.44 22,346.44
Un-allocable Assets 6,612.24 6,612.24
Net Segment Asset 28,958.68 28,958.68
4 Segment Liabilities
Segment Liabilities
1 Chemicals 4,667.53 4,667.53
2 Soap 2,546.80 2,546.80
3 Power Generation 474.79 474.79
Total Segment Liabilities 7,689.12 7,689.12
Un-allocable Liabilities 301.65 301.65
Net Segment Liabilities 7,990.77 7,990.77
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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
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 Changes in Fair Value of Investments (39.15) 22.29
2 Re-measurement of defined employee benefit plans (13.75) (27.50)
Total Amount of items that will not be reclassified to profit and loss (52.90) (5.21)
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
5 Total Other comprehensive income (52.90) (5.21)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 547.05
Adjustments for reconcile profit (loss)
Adjustments for finance costs 25.49
Adjustments for decrease (increase) in inventories 1,843.98
Adjustments for decrease (increase) in trade receivables, current (5,977.85)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (722.33)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 247.08
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 54.90
Adjustments for interest income 3.35
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (12.97)
Other adjustments to reconcile profit (loss) (27.50)
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (4,682.35)
Net cash flows from (used in) operations (4,135.30)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 56.54
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (4,191.84)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 132.71
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 54.90
Interest received 3.35
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1,640.07
Net cash flows from (used in) investing activities 1,565.61
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 546.50
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 44.40
Interest paid 25.49
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 476.61
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,149.62)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (2,149.62)
Cash and cash equivalents cash flow statement at beginning of period 2,528.53
Cash and cash equivalents cash flow statement at end of period 378.91





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 JOCIL LIMITED THE ANDHRA SUGARS LIMITED HOLDING COMPANY Purchase of goods or services 999.18 Nil 999.18 88.49 142.83
2 JOCIL LIMITED THE ANDHRA SUGARS LIMITED HOLDING COMPANY Sale of goods or services 0.03 Nil 0.03 0.00 0.00
3 JOCIL LIMITED THE ANDHRA SUGARS LIMITED HOLDING COMPANY Any other transaction Rendering of Services 6.41 Nil 6.41 0.00 0.00
4 JOCIL LIMITED MURALI MOHAN JAGARLAMUDI KEY MANAGERIAL PERSONNEL Remuneration 99.00 Nil 99.00 15.56 8.48
5 JOCIL LIMITED RAGHURAM KOTA KEY MANAGERIAL PERSONNEL Remuneration 12.48 Nil 12.48 1.47 1.58
6 JOCIL LIMITED THE ANDHRA SUGARS LIMITED HOLDING COMPANY Dividend paid 24.43 Nil 24.43 0.00 0.00
7 JOCIL LIMITED MURALI MOHAN JAGARLAMUDI KEY MANAGERIAL PERSONNEL Dividend paid 0.02 Nil 0.02 0.00 0.00
8 JOCIL LIMITED MURALI MOHAN JAGARLAMUDI HUF RELATED TO KMP Dividend paid 0.09 Nil 0.09 0.00 0.00
9 JOCIL LIMITED SUNITA MOHAN JAGARLAMUDI RELATED TO KMP Dividend paid 0.03 Nil 0.27 0.00 0.00
10 JOCIL LIMITED NAMRATA JAGARLAMUDI RELATED TO KMP Dividend paid 0.01 Nil 0.01 0.00 0.00
11 JOCIL LIMITED INDIRA VEMANA RELATED TO KMP Dividend paid 0.05 Nil 0.05 0.00 0.00
12 JOCIL LIMITED MURALI MOHAN JAGARLAMUDI KEY MANAGERIAL PERSONNEL Investment Nil 0.00 0.46 0.46
13 JOCIL LIMITED MURALI MOHAN JAGARLAMUDI HUF RELATED TO KMP Investment Nil 0.00 1.75 1.75
14 JOCIL LIMITED SUNITA MOHAN JAGARLAMUDI RELATED TO KMP Investment Nil 0.00 0.53 0.53
15 JOCIL LIMITED NAMRATA JAGARLAMUDI RELATED TO KMP Investment Nil 0.00 0.18 0.18
16 JOCIL LIMITED INDIRA VEMANA RELATED TO KMP Investment Nil 0.00 0.95 0.95
17 JOCIL LIMITED THE ANDHRA SUGARS LIMITED HOLDING COMPANY Investment Nil 0.00 488.65 488.65
Total value of transaction during the reporting period 1,141.97