| Scrip Code | 500380 |
|---|---|
| NSE Symbol | JKLAKSHMI |
| MSEI Symbol | NOTLISTED |
| ISIN | INE786A01032 |
| Name of company | JK Lakshmi Cement Ltd |
| 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 | 03-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 28-01-2026 |
| 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 | Cementitious Matarials |
| Start date and time of board meeting | 03-02-2026 14:20:00 |
| End date and time of board meeting | 03-02-2026 15:50:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| 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 | 1,58,840.00 | 4,86,110.00 | |
| Other income | 2,913.00 | 7,401.00 | |
| Total income | 1,61,753.00 | 4,93,511.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 25,167.00 | 76,232.00 |
| (b) | Purchases of stock-in-trade | 3,940.00 | 11,041.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 2,124.00 | 1,399.00 |
| (d) | Employee benefit expense | 11,564.00 | 36,993.00 |
| (e) | Finance costs | 5,496.00 | 15,772.00 |
| (f) | Depreciation, depletion and amortisation expense | 8,511.00 | 24,009.00 |
| (f) | Other Expenses | ||
| 1 | Power and Fuel | 37,094.00 | 1,11,732.00 |
| 2 | Transport, Clearing & Forwarding charges | 36,702.00 | 1,11,545.00 |
| 3 | Other Expenses | 21,729.00 | 64,704.00 |
| Total other expenses | 95,525.00 | 2,87,981.00 | |
| Total expenses | 1,52,327.00 | 4,53,427.00 | |
| 3 | Total profit before exceptional items and tax | 9,426.00 | 40,084.00 |
| 4 | Exceptional items | (1,909.00) | (1,909.00) |
| 5 | Total profit before tax | 7,517.00 | 38,175.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 797.00 | 2,803.00 |
| 8 | Deferred tax | 1,022.00 | 6,635.00 |
| 9 | Total tax expenses | 1,819.00 | 9,438.00 |
| 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 | 5,698.00 | 28,737.00 |
| 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 | 6.00 | 18.00 |
| 16 | Total profit (loss) for period | 5,704.00 | 28,755.00 |
| 17 | Other comprehensive income net of taxes | (275.00) | (431.00) |
| 18 | Total Comprehensive Income for the period | 5,429.00 | 28,324.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 5,692.00 | 28,799.00 | |
| Total profit or loss, attributable to non-controlling interests | 12.00 | (44.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 5,417.00 | 28,368.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 12.00 | (44.00) | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 6,209.00 | 6,209.00 | |
| Face value of equity share capital | 5 | 5 | |
| 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 | 4.58 | 23.2 | |
| Diluted earnings (loss) per share from continuing operations | 4.58 | 23.2 | |
| 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 | 4.58 | 23.2 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 4.58 | 23.2 | |
| 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) | |
| Textual Information(1) | 1. The Company has only one business segment namely Cementitious Materials. 2. The Composite Scheme of Amalgamation & Arrangement (The Scheme), which inter-alia included the Amalgamation of Udaipur Cement Works Ltd (UCWL) & two Wholly Owned Subsidiaries namely Hansdeep Industries & Trading Company Ltd (HITCL) & Hidrive Developers and Industries Ltd (HDIL) into & with the Company has become effective from 31st July 2025 with effect from the Appointed Date of 1st April 2024. The Cost related to the Scheme (including Provision for Stamp Duty payable on Assets transferred) aggregating to Rs 35.44 Crore have been provided during 2024-25 as an Exceptional Item. The Financial Results for the Quarter & Nine Months ended 31st December 2024 have been Restated to include the Impact of the Scheme in the respective periods. 3. During FY 2023-24, the Company acquired an 85% equity stake in a subsidiary i.e. Agrani Cement Pvt. Ltd. (and its three wholly owned subsidiaries, together known as Trivikram Consortium) for Rs. 325.11 crore (till date paid Rs 130 crores on achieving milestone as per the SPA), for acquiring mining rights for three limestone mines in Assam State (335 MT reserves approx.). During the year, AMDCL (A Govt. of Assam Undertaking) cancelled the mining rights wrongly alleging non-compliance by the Consortium in relation to engaging JKLC as an equity partner. The Company and Consortium believes it has complied with all terms of the MDO Agreement and, based on legal advice, has a credible case in its favour. The Consortium has since challenged the above cancellation before the Hon’ble High Court of Assam. 4. The Government of India notified the four Labour Codes (New Labour Codes) effective from November, 21st 2025. On the basis of draft Central Rules and FAQs issued by the Ministry of Labour & Employment (MoLE), the Company has assessed the incremental impact towards retiral obligations at RS 19.09 Crores and disclosed the same as an Exceptional Item in line with the guidance provided by the Institute of Chartered Accountants of India. The Company will continue to monitor developments relating to the New Labour Codes and would provide appropriate accounting effect, as needed. 5. The figures for the previous periods have been regrouped / rearranged wherever necessary. 6. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 03rd Feb, 2026. The Auditors of the Company have carried out a Limited Review of the same. |
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| Debt equity ratio | |
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| 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 | Re-measurement (losses)/gain on defined benefits plans | (368.00) | (576.00) |
| Total Amount of items that will not be reclassified to profit and loss | (368.00) | (576.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (93.00) | (145.00) |
| 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 | (275.00) | (431.00) |
| Whether results are audited or unaudited | Unaudited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | Lodha & Co. LLP | Yes | 31-03-2027 | ||
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