Integrated Filing — IndAS



General information about company

Scrip Code 524330
NSE Symbol JAYAGROGN
MSEI Symbol NOTLISTED
ISIN INE785A01026
Name of company Jayant Agro Organics 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 06-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-01-2026
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 06-02-2026   17:30:00
End date and time of board meeting 06-02-2026   19:15:00
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



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 01-10-2025 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 58,730.30 1,75,907.39
Other income 71.24 292.95
Total income 58,801.54 1,76,200.34
2 Expenses
(a) Cost of materials consumed 42,227.17 1,28,910.99
(b) Purchases of stock-in-trade 498.31 22,016.25
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 8,275.23 (1,224.02)
(d) Employee benefit expense 1,839.10 5,577.78
(e) Finance costs 364.82 1,351.68
(f) Depreciation, depletion and amortisation expense 534.27 1,600.31
(f) Other Expenses
1 Other Expenses 4,133.43 13,580.60
Total other expenses 4,133.43 13,580.60
Total expenses 57,872.33 1,71,813.59
3 Total profit before exceptional items and tax 929.21 4,386.75
4 Exceptional items 0.00 0.00
5 Total profit before tax 929.21 4,386.75
6 Tax expense
7 Current tax 327.19 1,306.51
8 Deferred tax (22.80) (81.67)
9 Total tax expenses 304.39 1,224.84
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 624.82 3,161.91
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 8.10 28.24
16 Total profit (loss) for period 632.92 3,190.15
17 Other comprehensive income net of taxes 358.07 (401.53)
18 Total Comprehensive Income for the period 990.99 2,788.62
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 692.72 3,272.60
Total profit or loss, attributable to non-controlling interests (59.80) (82.45)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 983.04 2,904.59
Total comprehensive income for the period attributable to owners of parent non-controlling interests 7.95 (115.97)
21 Details of equity share capital
Paid-up equity share capital 1,500.00 1,500.00
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 2.31 10.91
Diluted earnings (loss) per share from continuing operations 2.31 10.91
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 2.31 10.91
Diluted earnings (loss) per share from continuing and discontinued operations 2.31 10.91
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1) The unaudited consolidated financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of Companies Act, 2013 ('The Act') read with the relevant rules thereunder and in terms of Regulation 33 of the Securities and Exchange Board of India ('SEBI') (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2) The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on February 06, 2026. The Statutory Auditors of the Company have carried out a Limited Review of the aforesaid results. 3) The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes . The Codes have been made effective from November 21, 2025. The incremental impact of these changes, assessed by the Company, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, is not material and has been recognised in the financial results of the Company. Once Central/ State Rules are notified by the Government on all aspects of the Codes, the Company will evaluate impact, if any, on the measurement of employee benefits and would provide appropriate accounting treatment. 4) Statement Of Unaudited Consolidated Segment Results is enclosed herewith. 5) Figures for the previous periods have been regrouped/re-classified wherever necessary to make them comparable.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 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 Castor Oil 35,573.14 94,231.75
2 Castor Oil Derivatives 23,091.88 81,436.10
3 Power Generation 0.0006528 0.0023954
Total Segment Revenue 58,730.30 1,75,907.39
Less: Inter segment revenue 0.00 0.00
Revenue from operations 58,730.30 1,75,907.39
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Castor Oil (72.77) 381.98
2 Castor Oil Derivatives 1,341.95 5,208.25
3 Power Generation 21.35 115.29
Total Profit before tax 1,290.53 5,705.52
i. Finance cost 364.82 1,351.68
ii. Other Unallocable Expenditure net off Unallocable income (3.50) (32.91)
Profit before tax 929.21 4,386.75
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Castor Oil 39,028.15 39,028.15
2 Castor Oil Derivatives 53,279.34 53,279.34
3 Power Generation 347.04 347.04
Total Segment Asset 92,654.53 92,654.53
Un-allocable Assets 2,572.18 2,572.18
Net Segment Asset 95,226.71 95,226.71
4 Segment Liabilities
Segment Liabilities
1 Castor Oil 18,690.15 18,690.15
2 Castor Oil Derivatives 12,671.41 12,671.41
3 Power Generation 0.00 0.00
Total Segment Liabilities 31,361.56 31,361.56
Un-allocable Liabilities 4,023.99 4,023.99
Net Segment Liabilities 35,385.55 35,385.55
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1) The Company has reported segment as per Indian Accounting Standard 108 'Operating Segments' (Ind AS 108) read with SEBI's circular dated July 5, 2016. The identification of operating segments is consistent with performance assessment and resource allocation by the management. 2) Segment composition: Oil segment comprises of manufacturing and exports of various grades of Castor Oil, Derivative segment comprises of manufacturing and exports of various grades of value added products based on castor oil and Power segment comprises of generation of power through wind energy.



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 01-10-2025 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 Remeasurement of the net defined benefit (liability)/asset (44.58) (12.97)
Total Amount of items that will not be reclassified to profit and loss (44.58) (12.97)
2 Income tax relating to items that will not be reclassified to profit or loss (11.23) (3.27)
3 Amount of items that will be reclassified to profit and loss
1 Fair value changes on cash flow hedges 523.09 (458.90)
Total Amount of items that will be reclassified to profit and loss 523.09 (458.90)
4 Income tax relating to items that will be reclassified to profit or loss 131.67 (67.07)
5 Total Other comprehensive income 358.07 (401.53)