Integrated Filing — IndAS
General information about company
| 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 |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
20-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
10-11-2025 |
| 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 |
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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
20-11-2025 18:20:00 |
| End date and time of board meeting |
20-11-2025 18:55:00 |
| 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 |
01-07-2025 |
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 |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
68,463.00 |
1,35,705.00 |
|
Other income |
5,778.00 |
10,068.00 |
|
Total income |
74,241.00 |
1,45,773.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
15,533.00 |
29,409.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
1,930.00 |
3,505.00 |
| (d) |
Employee benefit expense |
11,923.00 |
23,762.00 |
| (e) |
Finance costs |
23,417.00 |
43,785.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
9,407.00 |
18,776.00 |
| (f) |
Other Expenses |
| 1 |
Direct Construction, Manufacturing, Real Estate, Infrastructure, Hotel/Hospitality, Event & Power Expenses |
31,654.00 |
62,079.00 |
| 2 |
Other Expenses |
11,495.00 |
22,895.00 |
|
Total other expenses |
43,149.00 |
84,974.00 |
|
Total expenses |
1,05,359.00 |
2,04,211.00 |
| 3 |
Total profit before exceptional items and tax |
(31,118.00) |
(58,438.00) |
| 4 |
Exceptional items |
0.00 |
46,011.00 |
| 5 |
Total profit before tax |
(31,118.00) |
(12,427.00) |
| 6 |
Tax expense |
|
| 7 |
Current tax |
118.00 |
213.00 |
| 8 |
Deferred tax |
(235.00) |
(27.00) |
| 9 |
Total tax expenses |
(117.00) |
186.00 |
| 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 |
(31,001.00) |
(12,613.00) |
| 12 |
Profit (loss) from discontinued operations before tax |
19,124.00 |
17,310.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
19,124.00 |
17,310.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
4,390.00 |
11,046.00 |
| 16 |
Total profit (loss) for period |
(7,487.00) |
15,743.00 |
| 17 |
Other comprehensive income net of taxes |
(1.00) |
(9.00) |
| 18 |
Total Comprehensive Income for the period |
(7,488.00) |
15,734.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
(6,847.00) |
17,182.00 |
|
Total profit or loss, attributable to non-controlling interests |
(640.00) |
(1,439.00) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
0.00 |
(8.00) |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(1.00) |
(1.00) |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
49,092.00 |
49,092.00 |
|
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 |
-1.06 |
-0.01 |
|
Diluted earnings (loss) per share from continuing operations |
-1.06 |
-0.01 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0.78 |
0.71 |
|
Diluted earnings (loss) per share from discontinued operations |
0.78 |
0.71 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
-0.28 |
0.7 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
-0.28 |
0.7 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
6,09,007.00 |
|
Capital work-in-progress |
16,197.00 |
|
Investment property |
0.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
191.00 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
71,741.00 |
|
Trade receivables, non-current |
1,58,531.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
21,511.00 |
|
Total non-current financial assets |
2,51,783.00 |
|
Deferred tax assets (net) |
3,107.00 |
|
Other non-current assets |
1,05,462.00 |
|
Total non-current assets |
9,85,747.00 |
| 2 |
Current assets |
|
|
Inventories |
16,95,805.00 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
1,09,359.00 |
|
Cash and cash equivalents |
56,558.00 |
|
Bank balance other than cash and cash equivalents |
37,289.00 |
|
Loans, current |
0.00 |
|
Other current financial assets |
1,46,966.00 |
|
Total current financial assets |
3,50,172.00 |
|
Current tax assets (net) |
595.00 |
|
Other current assets |
1,93,388.00 |
|
Total current assets |
22,39,960.00 |
| 3 |
Non-current assets classified as held for sale |
1,00,010.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
33,25,717.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
49,092.00 |
|
Other equity |
(5,63,943.00) |
|
Total equity attributable to owners of parent |
(5,14,851.00) |
|
Non controlling interest |
(14,700.00) |
|
Total equity |
(5,29,551.00) |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
13,29,071.00 |
|
Trade payables, non-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 |
9,186.00 |
|
Total Trade payable |
9,186.00 |
|
Other non-current financial liabilities |
9,75,810.00 |
|
Total non-current financial liabilities |
23,14,067.00 |
|
Provisions, non-current |
9,362.00 |
|
Deferred tax liabilities (net) |
0.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
13,194.00 |
|
Total non-current liabilities |
23,36,623.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
3,60,916.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
3,810.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
1,56,903.00 |
|
Total Trade payable |
1,60,713.00 |
|
Other current financial liabilities |
6,71,111.00 |
|
Total current financial liabilities |
11,92,740.00 |
|
Other current liabilities |
2,42,686.00 |
|
Provisions, current |
83,219.00 |
|
Current tax liabilities (Net) |
0.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
15,18,645.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
38,55,268.00 |
|
Total equity and liabilites |
33,25,717.00 |
|
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 |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Cement & Cement Products |
0.00021 |
0.00053 |
| 2 |
Construction |
47,582.00 |
94,083.00 |
| 3 |
Power |
0.00 |
0.00 |
| 4 |
Hotel/Hospitality & Golf Course |
7,540.00 |
18,286.00 |
| 5 |
Real Estate |
9,912.00 |
18,457.00 |
| 6 |
Investments |
0.00 |
0.00 |
| 7 |
Infrastructure |
0.00 |
0.00 |
| 8 |
Fertilizers |
1,880.00 |
2,402.00 |
| 9 |
Others |
1,644.00 |
2,879.00 |
| 10 |
Unallocated |
0.00049 |
0.00098 |
|
Total Segment Revenue |
68,628.00 |
1,36,258.00 |
|
Less: Inter segment revenue |
165.00 |
553.00 |
|
Revenue from operations |
68,463.00 |
1,35,705.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Cement & Cement Products |
(7,904.00) |
(15,769.00) |
| 2 |
Construction |
461.00 |
4,313.00 |
| 3 |
Power |
(1,818.00) |
(3,633.00) |
| 4 |
Hotel/Hospitality & Golf Course |
200.00 |
2,823.00 |
| 5 |
Real Estate |
3,232.00 |
2,337.00 |
| 6 |
Investments |
(124.00) |
(201.00) |
| 7 |
Infrastructure |
0.00 |
0.00 |
| 8 |
Fertilizers |
(2,398.00) |
(6,250.00) |
| 9 |
Others |
(719.00) |
(811.00) |
| 10 |
Unallocated |
0.00 |
0.00 |
|
Total Profit before tax |
(9,070.00) |
(17,191.00) |
|
i. Finance cost |
23,417.00 |
43,785.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(1,369.00) |
(2,538.00) |
|
Profit before tax |
(31,118.00) |
(58,438.00) |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Cement & Cement Products |
3,13,134.00 |
3,13,134.00 |
| 2 |
Construction |
4,88,816.00 |
4,88,816.00 |
| 3 |
Power |
1,58,594.00 |
1,58,594.00 |
| 4 |
Hotel/Hospitality & Golf Course |
75,547.00 |
75,547.00 |
| 5 |
Real Estate |
20,11,903.00 |
20,11,903.00 |
| 6 |
Investments |
71,741.00 |
71,741.00 |
| 7 |
Infrastructure |
42.00 |
42.00 |
| 8 |
Fertilizers |
75,432.00 |
75,432.00 |
| 9 |
Others |
12,671.00 |
12,671.00 |
| 10 |
Unallocated |
0.00 |
0.00 |
|
Total Segment Asset |
32,07,880.00 |
32,07,880.00 |
|
Un-allocable Assets |
1,17,837.00 |
1,17,837.00 |
|
Net Segment Asset |
33,25,717.00 |
33,25,717.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Cement & Cement Products |
1,08,749.00 |
1,08,749.00 |
| 2 |
Construction |
1,39,503.00 |
1,39,503.00 |
| 3 |
Power |
7,137.00 |
7,137.00 |
| 4 |
Hotel/Hospitality & Golf Course |
25,916.00 |
25,916.00 |
| 5 |
Real Estate |
3,58,274.00 |
3,58,274.00 |
| 6 |
Investments |
0.00 |
0.00 |
| 7 |
Infrastructure |
25.00 |
25.00 |
| 8 |
Fertilizers |
38,018.00 |
38,018.00 |
| 9 |
Others |
6,592.00 |
6,592.00 |
| 10 |
Unallocated |
0.00 |
0.00 |
|
Total Segment Liabilities |
6,84,214.00 |
6,84,214.00 |
|
Un-allocable Liabilities |
31,71,054.00 |
31,71,054.00 |
|
Net Segment Liabilities |
38,55,268.00 |
38,55,268.00 |
|
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 |
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 |
-100000 |
-1400000 |
|
Total Amount of items that will not be reclassified to profit and loss |
(1.00) |
(14.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
0.00 |
(5.00) |
| 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 |
(1.00) |
(9.00) |
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 |
(12,427.00) |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
43,785.00 |
|
Adjustments for decrease (increase) in inventories |
(1,269.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
12,039.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
8,492.00 |
|
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 |
(62,437.00) |
|
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 |
19,822.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
6,731.00 |
|
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 |
(178.00) |
|
Other adjustments to reconcile profit (loss) |
17,355.00 |
|
Other adjustments for non-cash items |
(65,151.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(20,811.00) |
|
Net cash flows from (used in)
operations |
(33,238.00) |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
(8,962.00) |
|
Income taxes paid (refund) |
(7,677.00) |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
(34,523.00) |
|
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 |
17,519.00 |
|
Purchase of property, plant and equipment |
3,368.00 |
|
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 |
200.00 |
|
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 |
0.00 |
|
Interest received |
3,745.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
28,344.00 |
|
Net cash flows from (used in)
investing activities |
46,440.00 |
|
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 |
6,404.00 |
|
Repayments of borrowings |
14,828.00 |
|
Payments of lease liabilities |
304.00 |
|
Dividends paid |
0.00 |
|
Interest paid |
5,928.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(14,656.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(2,739.00) |
|
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 |
(2,739.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
59,297.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
56,558.00 |