| Scrip Code | 500219 |
|---|---|
| NSE Symbol | JISLJALEQS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE175A01038 |
| Name of company | JAIN IRRIGATION SYSTEMS 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 | 04-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 27-01-2026 |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 04-02-2026 11:45:00 |
| End date and time of board meeting | 04-02-2026 13:20:00 |
| 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 | 1,59,758.00 | 4,57,556.00 | |
| Other income | 528.00 | 1,313.00 | |
| Total income | 1,60,286.00 | 4,58,869.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 91,009.00 | 2,66,027.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 2,358.00 | (8,332.00) |
| (d) | Employee benefit expense | 20,191.00 | 59,344.00 |
| (e) | Finance costs | 11,189.00 | 34,157.00 |
| (f) | Depreciation, depletion and amortisation expense | 6,941.00 | 20,776.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 29,423.00 | 83,620.00 |
| 2 | Share of profit /loss in associates | 173.00 | 403.00 |
| Total other expenses | 29,596.00 | 84,023.00 | |
| Total expenses | 1,61,284.00 | 4,55,995.00 | |
| 3 | Total profit before exceptional items and tax | (998.00) | 2,874.00 |
| 4 | Exceptional items | (3,893.00) | (3,893.00) |
| 5 | Total profit before tax | (4,891.00) | (1,019.00) |
| 6 | Tax expense | ||
| 7 | Current tax | 64.00 | 200.00 |
| 8 | Deferred tax | (207.00) | 876.00 |
| 9 | Total tax expenses | (143.00) | 1,076.00 |
| 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 | (4,748.00) | (2,095.00) |
| 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 | (4,748.00) | (2,095.00) |
| 17 | Other comprehensive income net of taxes | 1,355.00 | 5,559.00 |
| 18 | Total Comprehensive Income for the period | (3,393.00) | 3,464.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | (4,186.00) | (1,260.00) | |
| Total profit or loss, attributable to non-controlling interests | (562.00) | (835.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (2,820.00) | 4,296.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (573.00) | (832.00) | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 14,678.00 | 14,678.00 | |
| 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 | 0.57 | 0.17 | |
| Diluted earnings (loss) per share from continuing operations | 0.57 | 0.17 | |
| 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 | 0.57 | 0.17 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.57 | 0.17 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The un audited Consolidated financial results of Jain Irrigation Systems Limited, the Company which includes the financial results financial information of its Subsidiaries including step down subsidiaries collectively the Group and its interest in one Associate for the quarter and nine months ended December 31, 2025 have been reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors of the Company at its meeting held on February 04, 2026 and are available on the Companys website www.jains.com. 2. The statutory Auditors Ms Singhi and Co., Chartered Accountants, have carried out limited review of the results for the quarter and nine months ended December 31, 2025. 3. Other expenses includes foreign exchange gain and derivatives loss of Rs 314 lakh, Rs 1,761 lakh and Rs 1,345 lakh for the quarter ended December 31, 2025, quarter ended September 30, 2025 and quarter ended December 31, 2024 respectively. The amount for nine months ended December 31, 2025 and December 31, 2024 and for the year ended March 31, 2024 are Rs 5,025 lakh and Rs 3,019 lakh and Rs 2,855 lakh respectively. 4. Finance cost includes non cash transaction being unwinding of 0.01 percent NCDs ECBs as per effective interest rate of Rs 2,442 lakh, Rs 1,958 lakh and Rs 1,844 lakh for the quarter ended December 31, 2025, quarter ended September 30, 2025 and quarter ended December 31, 2024 respectively. The amount for nine months ended December 31, 2025 and December 31, 2024 and for the year ended March 31, 2025 are Rs 6,330 lakh and Rs 5,359 lakh and Rs 7,215 lakh respectively. 5. During the quarter ended June 30, 2025, the Parent Company received the balance 75 percent of allotment money amounting to Rs 14,967 lakh from the warrant holders against the allotment of 42,786,430 Ordinary Equity Shares on conversion of the Equity Share Warrants. 6. During the quarter ended September 30, 2025, the Subsidiary Company Jain Europe Limited has acquired 72.5 percent stake in Harlequin Manufacturing Ltd, UK engaged in manufacturing of Polyethylene Storage Tanks and Systems for a consideration of Rs 8,213 lakh. The acquisition has been accounted as business combination as per guidance given in IND AS 103 and group has recognised goodwill of Rs 3,056 lakh pending final assessment of fair value of assets and liability during measurement period. 7. On November 21, 2025, the Government of India notified the four Labour Codes the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 consolidating 29 existing labour laws. The Ministry of Labour and Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has assessed and disclosed the incremental impact of these changes and considering the materiality and regulatory driven, non recurring nature of this impact, the Group has presented such incremental impact as statutory impact of new Labour Codes under Exceptional Items in the consolidated statement of profit and loss for the period ended December 31, 2025. The incremental impact consisting of gratuity of Rs 2,401 lakh primarily arises due to change in wage definition. The Group is currently assessing the impact of the new Labour Codes on other aspects, including the contract workforce and other employee related obligations and continues to monitor the finalisation of Central State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed and Exceptional Items include Rs 1,492 Lakh as de recognition of goodwill on account of liquidation of one of the non operational subsidiary company of the Group. 8. Until March 31, 2025, the Group presented the Other Division as a separate reportable segment, comprising Solar Thermal Products, Solar Photovoltaic Systems, Solar Power Packs, Solar Power Generation, and Agri R and D Activities. Effective from April 01, 2025, in line with the revised internal reporting structure used for providing financial information to the Chief Operating Decision Maker CODM, the Group has included the Other Division into the High tech Agri Input Products segment. Additionally, to improve the quality of information presented, certain expenses have been specifically allocated to individual segments during the quarter. Accordingly, the segment information for the previous reported period has been restated to reflect these changes. 9. The figures of the previous period year have been regrouped, rearranged, reclassified or reworked as necessary to confirm the current quarter period classification. |
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| 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) | |||||||
| 1 | Hi-tech Agri Input Products | 62,547.00 | 1,67,792.00 | ||||
| 2 | Plastic Division | 46,274.00 | 1,41,479.00 | ||||
| 3 | Agro Processing Division | 50,937.00 | 1,48,285.00 | ||||
| Total Segment Revenue | 1,59,758.00 | 4,57,556.00 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 1,59,758.00 | 4,57,556.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Hi-tech Agri Input Products | 5,864.00 | 16,989.00 | ||||
| 2 | Plastic Division | 1,595.00 | 10,035.00 | ||||
| 3 | Agro Processing Division | 241.00 | 7,780.00 | ||||
| Total Profit before tax | 7,700.00 | 34,804.00 | |||||
| i. Finance cost | 11,189.00 | 34,157.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 1,402.00 | 1,666.00 | |||||
| Profit before tax | (4,891.00) | (1,019.00) | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Hi-tech Agri Input Products | 4,95,093.00 | 4,95,093.00 | ||||
| 2 | Plastic Division | 1,97,645.00 | 1,97,645.00 | ||||
| 3 | Agro Processing Division | 3,17,812.00 | 3,17,812.00 | ||||
| Total Segment Asset | 10,10,550.00 | 10,10,550.00 | |||||
| Un-allocable Assets | 1,87,216.00 | 1,87,216.00 | |||||
| Net Segment Asset | 11,97,766.00 | 11,97,766.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Hi-tech Agri Input Products | 50,813.00 | 50,813.00 | ||||
| 2 | Plastic Division | 83,869.00 | 83,869.00 | ||||
| 3 | Agro Processing Division | 2,10,109.00 | 2,10,109.00 | ||||
| Total Segment Liabilities | 3,44,791.00 | 3,44,791.00 | |||||
| Un-allocable Liabilities | 2,71,696.00 | 2,71,696.00 | |||||
| Net Segment Liabilities | 6,16,487.00 | 6,16,487.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | 1. Group has considered business segment for reporting purpose, primarily based on customer category. The products considered for the each business segment are a. Hi tech Agri Input Products division includes Micro Irrigation Systems, Solar Agri Pump,Intergrated Irrigation Projects, Tissue Culture Plants,Solar Thermal Products, Solar Photovoltaic System, Solar Power Pack, Solar Power generation and Agri R and D Activities. b. Plastic Division includes PVC Piping Products, PE Piping Products, Piping Projects and Plastic Sheets. c. Agro Processing includes Fruits,Onion Products, Spices and Bio Gas. 2. The revenue and results figure given above are directly identifiable to respective segments and expenditure on common services incurred at the corporate level are not directly identifiable to respective segments have been shown as Other Un allocable Expenditure. 3. Segment Assets and Liability figures given above are directly identifiable to respective segments and Assets and Liability for corporate services for head office and investments have been shown as Un allocable. 4. Total segment liabilities includes non controlling interest of Rs 15,079 lakh, Rs 15,652 lakh, and Rs 13,939 lakh as at December 31, 2025, September 30, 2025 and December 31, 2024 respectively. |
|---|
| 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 | Remeasurements of defined benefit obligations | 17.00 | 507.00 |
| 2 | Income tax relating to the above items | (1.00) | (168.00) |
| 3 | Share of OCI in associate | (34.00) | (34.00) |
| Total Amount of items that will not be reclassified to profit and loss | (18.00) | 305.00 | |
| 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 | ||
| 1 | Exchange differences on translations of Foreign Operations | 1,373.00 | 5,254.00 |
| Total Amount of items that will be reclassified to profit and loss | 1,373.00 | 5,254.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 1,355.00 | 5,559.00 |