| Scrip Code | 532976 |
|---|---|
| NSE Symbol | JAIBALAJI |
| MSEI Symbol | NOTLISTED |
| ISIN | INE091G01026 |
| Name of company | JAI BALAJI INDUSTRIES 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 | 12-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 04-02-2026 |
| 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 | Standalone |
| 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 | IRON & STEEL |
| Start date and time of board meeting | 12-02-2026 13:15:00 |
| End date and time of board meeting | 12-02-2026 16:30:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | No |
| No. of times funds raised during the quarter | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| 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 | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 1,32,858.00 | 4,03,910.00 | |
| Other income | 776.00 | 3,720.00 | |
| Total income | 1,33,634.00 | 4,07,630.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 95,200.00 | 2,91,980.00 |
| (b) | Purchases of stock-in-trade | 48.00 | 1,293.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1,881.00 | (5,431.00) |
| (d) | Employee benefit expense | 4,218.00 | 12,805.00 |
| (e) | Finance costs | 1,596.00 | 4,815.00 |
| (f) | Depreciation, depletion and amortisation expense | 3,150.00 | 9,323.00 |
| (f) | Other Expenses | ||
| 1 | Other expenses | 26,074.00 | 77,931.00 |
| Total other expenses | 26,074.00 | 77,931.00 | |
| Total expenses | 1,32,167.00 | 3,92,716.00 | |
| 3 | Total profit before exceptional items and tax | 1,467.00 | 14,914.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 1,467.00 | 14,914.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | 312.00 | 4,056.00 |
| 9 | Total tax expenses | 312.00 | 4,056.00 |
| 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 | 1,155.00 | 10,858.00 |
| 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 | 1,155.00 | 10,858.00 |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | 1,155.00 | 10,858.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | |||
| Total profit or loss, attributable to non-controlling interests | |||
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | |||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | |||
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 18,245.00 | 18,245.00 | |
| 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 | 0.13 | 1.19 | |
| Diluted earnings (loss) per share from continuing operations | 0.13 | 1.19 | |
| 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 | 0.13 | 1.19 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.13 | 1.19 | |
| 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) | Notes 1 The above financial results have been reviewed by the Audit Committee and subsequently approved and taken on record by the Board of Directors of the Company at the meetings held on 12th February, 2026. The statutory auditors of the Company have expressed an unmodified opinion on these financial results. 2 The Company had a Subsidiary Company namely Kesarisuta Industries Uganda Limited and two Joint Venture Companies namely Rohne Coal Company Private Limited and Andal East Coal Company Private Ltd (Under liquidation). The Board of Directors of the Company at it's meeting held on 16th April, 2025, approved the closure of the said subsidiary company. The notice of cessation of business by the subsidiary company was published in the Uganda Gazette on 27th June, 2025. Hence, it ceased to be subsidiary of the Company. Further, the financials of the above joint venture companies are not consolidated since their financial statements were not made available to us and our company has fully provided for the diminution in the value of investments. In view of the above, the consolidated financial results have not been submitted. The Board of Directors of the Company at its meeting held on 12th February, 2026 has approved the termination of the Joint Venture Agreement dated 5th March, 2008 in relation to Rohne Coal Company Private Limited with immediate effect as the purpose for which the Joint Venture was formed no longer subsists pursuant to the de-allocation of the Rohne Coking Coal Block. Further, the Joint Venture Agreement dated 21st January, 2009 in relation to Andal East Coal Company Private Limited (JV Company) is no longer in force as the JV company is under liquidation. 3 The Government of India has notified the four Labour Codes, namely the Code on Wages,2019; the Industrial Relations Code,2020; the Occupational Safety, Health and Working Conditions Code,2020; and the Code on Social Security,2020, which are intended to subsume and replace various existing labour laws. While the Acts have been notified the detailed rules, procedures, and state-specific implementations under the aforesaid Labour Codes are yet to be notified and/or made effective. In view of the same, the Company is in the process of evaluating the potential impact of the Labour Codes on its financial statements, including possible implications on employee-related costs, social security contributions, gratuity, provident fund, and other employee benefit obligations and as such the same have not been recognised in the financial statements for the period ended 31 December 2025. 4 The Company is mainly in the business of manufacturing steel products and hence has only one reportable operating segment as per Ind AS 108- Operating Segments. 5 Figures for the previous period/year have been re-grouped/re-arranged wherever necessary. |
|---|
| 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 | Standalone | Standalone | |||||
| 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 | Standalone | Standalone |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | ||
| 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 | ||
| 5 | Total Other comprehensive income | ||
| Whether results are audited or unaudited | |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | |
| 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 |
| 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 | ||