Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol JAINAM
MSEI Symbol NOTLISTED
ISIN INE02KC01010
Name of company JAINAM FERRO ALLOYS (I) LIMITED
Type of company SME
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 13-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
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 Single segment
Description of single segment Manufacturing of Ferro Mangenese and Silico Mangenese
Start date and time of board meeting 13-11-2025   15:00:00
End date and time of board meeting 13-11-2025   19:05:00
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



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 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 10,842.15 10,842.15
Other income 272.41 272.41
Total income 11,114.56 11,114.56
2 Expenses
(a) Cost of materials consumed 6,802.86 6,802.86
(b) Purchases of stock-in-trade 101.36 101.36
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (265.73) (265.73)
(d) Employee benefit expense 255.02 255.02
(e) Finance costs 76.60 76.60
(f) Depreciation, depletion and amortisation expense 187.20 187.20
(f) Other Expenses
1 Power and Fuel Expenses 2,183.56 2,183.56
2 Other Expenses 1,041.63 1,041.63
Total other expenses 3,225.19 3,225.19
Total expenses 10,382.50 10,382.50
3 Total profit before exceptional items and tax 732.06 732.06
4 Exceptional items 0.00 0.00
5 Total profit before tax 732.06 732.06
6 Tax expense
7 Current tax 186.44 186.44
8 Deferred tax 7.90 7.90
9 Total tax expenses 194.34 194.34
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 537.72 537.72
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 537.72 537.72
17 Other comprehensive income net of taxes 124.26 124.26
18 Total Comprehensive Income for the period 661.98 661.98
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 538.08 538.08
Total profit or loss, attributable to non-controlling interests (0.36) (0.36)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 662.34 662.34
Total comprehensive income for the period attributable to owners of parent non-controlling interests (0.36) (0.36)
21 Details of equity share capital
Paid-up equity share capital 1,171.12 1,171.12
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 4.66 4.66
Diluted earnings (loss) per share from continuing operations 4.66 4.66
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 4.66 4.66
Diluted earnings (loss) per share from continuing and discontinued operations 4.66 4.66
24 Debt equity ratio 0.02 0.02
25 Debt service coverage ratio 5.66 5.66
26 Interest service coverage ratio 13.00 13.00
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The Consolidated Financial Results of the Company for the Half Year ended September 30, 2025 were reviewed by the Audit Committee and thereafter approved by the Board of Directors of the Company at their respective meetings held on November 13, 2025. 2.The Consolidated Financial Results have been prepared in accordance with Indian Accounting Standards (Ind-AS) as prescribed under section 133 of Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015 and relevant amendment thereafter and presented in accordance with the requirements of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended read with SEBI Circular No. CIR/CFD/FAC/62/2016 dated 5 July 2016 and are in compliance with the Indian Accounting Standards (Ind-AS) notified by the Ministry of Corporate Affairs. 3.The Company has only one reportable segment as defined in Ind AS 108 Operating Segments. 4.As required under Regulation 33 of the SEBI (LODR) Regulations, 2015, the Statutory Auditors have issued Limited Review Reports on the aforesaid financial results for the half year ended, 30th September 2025. The above results are prepared after consolidating the results of its subsidiary (J W Diagnostic and Research Centre Private Limited). 5.The figures of the financial results of the subsidiary, were not material, but have been duly taken into consideration in the consolidated results, being presented, herein, above. 6.The figures for the half year ended March 31, 2025 are balancing figures between the Audited figures of the full Financial Year ended on March 31, 2025 and the published Unaudited Half Year figures up to the first half year of the financial year i.e., 01st April 2024 to 30th September 2024, which were subject to limited review by the Statutory Auditors. 7.The Consolidated figures include financials of subsidiary, duly reviewed by the Board of subsidiary and thereafter submitted to the Board of Company at their respective meetings held on November 13, 2025. 8.The previous year figures have been regrouped and/or rearranged and/or reworked and/or reclassified wherever necessary to correspond with the current year classification /disclosure. 9.The above results are also available for investors at www.nseindia.com and www.jainamferro.com 10.The ratio as required under the financial result are: a. Debt Equity Ratio:0.02 b. Debt service coverage ratio: 5.66; c. Interest service coverage ratio: 13.00.



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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1,880.86
Capital work-in-progress
Investment property 3,806.33
Goodwill 12.37
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 0.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets 1,778.61
Total non-current financial assets 1,778.61
Deferred tax assets (net)
Other non-current assets 67.90
Total non-current assets 7,546.07
2 Current assets
Inventories 1,729.31
Current financial asset
Current investments 0.00
Trade receivables, current 1,929.29
Cash and cash equivalents 13.65
Bank balance other than cash and cash equivalents 5,424.03
Loans, current 0.00
Other current financial assets 0.29
Total current financial assets 7,367.26
Current tax assets (net)
Other current assets 1,373.71
Total current assets 10,470.28
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 18,016.35
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,171.12
Other equity 14,024.10
Total equity attributable to owners of parent 15,195.22
Non controlling interest (0.27)
Total equity 15,194.95
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 259.41
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
Total non-current financial liabilities 259.41
Provisions, non-current 19.39
Deferred tax liabilities (net) 299.91
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 578.71
Current liabilities
Current financial liabilities
Borrowings, current 45.35
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,664.54
Total Trade payable 1,664.54
Other current financial liabilities 262.58
Total current financial liabilities 1,972.47
Other current liabilities 184.67
Provisions, current 2.04
Current tax liabilities (Net) 83.51
Deferred government grants, Current
Total current liabilities 2,242.69
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 2,821.40
Total equity and liabilites 18,016.35
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 01-04-2025 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 Consolidated Consolidated
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 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated 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 and loss 14355000 14355000
Total Amount of items that will not be reclassified to profit and loss 143.55
2 Income tax relating to items that will not be reclassified to profit or loss 19.29 19.29
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 124.26 124.26



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 Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 732.06
Adjustments for reconcile profit (loss)
Adjustments for finance costs 76.60
Adjustments for decrease (increase) in inventories 1,382.04
Adjustments for decrease (increase) in trade receivables, current (954.09)
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 (2,038.97)
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 187.20
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 0.00
Adjustments for interest income 0.00
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 (21.90)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 3.40
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,365.72)
Net cash flows from (used in) operations (633.66)
Dividends received (13.44)
Interest paid 0.00
Interest received (235.18)
Income taxes paid (refund) 155.49
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (1,037.77)
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 44.45
Purchase of property, plant and equipment 300.66
Proceeds from sales of investment property 857.43
Purchase of investment property 1,073.11
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 1.70
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 13.44
Interest received 235.18
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (224.97)
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 1,270.75
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 170.96
Repayments of borrowings 99.43
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 76.60
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 1,265.68
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2.94
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 2.94
Cash and cash equivalents cash flow statement at beginning of period 10.71
Cash and cash equivalents cash flow statement at end of period 13.65