| Scrip Code | 532644 |
|---|---|
| NSE Symbol | JKCEMENT |
| MSEI Symbol | NOTLISTED |
| ISIN | INE823G01014 |
| Name of company | J. K. CEMENT 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 | 17-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 29-12-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Single segment |
| Description of single segment | Cement and cement related products |
| Start date and time of board meeting | 17-01-2026 13:00:00 |
| End date and time of board meeting | 17-01-2026 14:08:00 |
| 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 |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 3,46,307.00 | 9,83,480.00 | |
| Other income | 4,593.00 | 15,325.00 | |
| Total income | 3,50,900.00 | 9,98,805.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 51,574.00 | 1,42,596.00 |
| (b) | Purchases of stock-in-trade | 8,073.00 | 26,587.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1,727.00 | (6,182.00) |
| (d) | Employee benefit expense | 25,898.00 | 75,403.00 |
| (e) | Finance costs | 11,261.00 | 32,640.00 |
| (f) | Depreciation, depletion and amortisation expense | 17,473.00 | 47,062.00 |
| (f) | Other Expenses | ||
| 1 | Power and fuel | 65,472.00 | 1,86,021.00 |
| 2 | Freight and forwarding expenses | 82,157.00 | 2,23,837.00 |
| 3 | Other Expenses | 55,656.00 | 1,66,046.00 |
| Total other expenses | 2,03,285.00 | 5,75,904.00 | |
| Total expenses | 3,19,291.00 | 8,94,010.00 | |
| 3 | Total profit before exceptional items and tax | 31,609.00 | 1,04,795.00 |
| 4 | Exceptional items | (4,781.00) | (4,764.00) |
| 5 | Total profit before tax | 26,828.00 | 1,00,031.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 7,870.00 | 24,158.00 |
| 8 | Deferred tax | 1,597.00 | 10,162.00 |
| 9 | Total tax expenses | 9,467.00 | 34,320.00 |
| 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 | 17,361.00 | 65,711.00 |
| 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 | 17,361.00 | 65,711.00 |
| 17 | Other comprehensive income net of taxes | 948.00 | 3,399.00 |
| 18 | Total Comprehensive Income for the period | 18,309.00 | 69,110.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 17,463.00 | 65,958.00 | |
| Total profit or loss, attributable to non-controlling interests | (102.00) | (247.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 18,386.00 | 69,213.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (77.00) | (103.00) | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 7,727.00 | 7,727.00 | |
| 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 | 22.6 | 85.36 | |
| Diluted earnings (loss) per share from continuing operations | 22.6 | 85.36 | |
| 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 | 22.6 | 85.36 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 22.6 | 85.36 | |
| 24 | Debt equity ratio | 0.9300 | 0.9300 |
| 25 | Debt service coverage ratio | 2.1300 | 2.1600 |
| 26 | Interest service coverage ratio | 5.4200 | 5.7200 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Please refer note of Un-audited financial results for Q.E. 31.12.2025 submitted in pdf |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| 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 | |||||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| 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 in subsequent period, net of tax | 948.00 | 3,399.00 |
| Total Amount of items that will not be reclassified to profit and loss | 948.00 | 3,399.00 | |
| 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 | 948.00 | 3,399.00 |