Integrated Filing — IndAS
General information about company
| Scrip Code |
532532 |
| NSE Symbol |
JPASSOCIAT |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE455F01025 |
| Name of company |
JAIPRAKASH ASSOCIATES 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 |
14-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
07-02-2026 |
| 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
14-02-2026 17:00:00 |
| End date and time of board meeting |
14-02-2026 17:50:00 |
| Whether cash flow statement is applicable on company |
|
| Type of cash flow statement |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
Not applicable |
| 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? |
Yes |
|
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 |
Standalone |
Standalone |
| 1 |
Income |
|
Revenue from operations |
72,476.00 |
2,05,687.00 |
|
Other income |
4,026.00 |
14,010.00 |
|
Total income |
76,502.00 |
2,19,697.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
19,123.00 |
48,164.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(646.00) |
36.00 |
| (d) |
Employee benefit expense |
10,086.00 |
31,316.00 |
| (e) |
Finance costs |
23,771.00 |
64,870.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
7,536.00 |
22,632.00 |
| (f) |
Other Expenses |
| 1 |
Direct Construction, Manufacturing, Real Estate, Hotel/Hospitality, Event & Power Expenses |
31,798.00 |
92,370.00 |
| 2 |
Other Expenses |
12,734.00 |
34,171.00 |
|
Total other expenses |
44,532.00 |
1,26,541.00 |
|
Total expenses |
1,04,402.00 |
2,93,559.00 |
| 3 |
Total profit before exceptional items and tax |
(27,900.00) |
(73,862.00) |
| 4 |
Exceptional items |
(2,246.00) |
(88,610.00) |
| 5 |
Total profit before tax |
(30,146.00) |
(1,62,472.00) |
| 6 |
Tax expense |
|
| 7 |
Current tax |
387.00 |
600.00 |
| 8 |
Deferred tax |
0.00 |
0.00 |
| 9 |
Total tax expenses |
387.00 |
600.00 |
| 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 |
(30,533.00) |
(1,63,072.00) |
| 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 |
(30,533.00) |
(1,63,072.00) |
| 17 |
Other comprehensive income net of taxes |
0.00 |
0.00 |
| 18 |
Total Comprehensive Income for the period |
(30,533.00) |
(1,63,072.00) |
| 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 |
49,092.00 |
49,092.00 |
|
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 |
-1.24 |
-6.64 |
|
Diluted earnings (loss) per share from continuing operations |
-1.24 |
-6.64 |
| 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 |
-1.24 |
-6.64 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
-1.24 |
-6.64 |
| 24 |
Debt equity ratio |
-10.6500 |
-10.6500 |
| 25 |
Debt service coverage ratio |
0 |
-0.9400 |
| 26 |
Interest service coverage ratio |
0 |
-1.3100 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
Standalone |
Standalone |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Construction |
51,781.00 |
1,45,864.00 |
| 2 |
Hotel/Hospitality & Golf Course |
13,151.00 |
31,436.00 |
| 3 |
Real Estate |
6,767.00 |
25,224.00 |
| 4 |
Investments |
0.00 |
0.00 |
| 5 |
Cement |
0.00004 |
0.00035 |
| 6 |
Power |
0.00 |
0.00 |
| 7 |
Other |
0.00582 |
2,871.00 |
| 8 |
Un-allocated |
0.00191 |
0.00289 |
|
Total Segment Revenue |
72,476.00 |
2,05,719.00 |
|
Less: Inter segment revenue |
0.00 |
32.00 |
|
Revenue from operations |
72,476.00 |
2,05,687.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Construction |
417.00 |
4,964.00 |
| 2 |
Hotel/Hospitality & Golf Course |
3,406.00 |
6,229.00 |
| 3 |
Real Estate |
(698.00) |
1,640.00 |
| 4 |
Investments |
245.00 |
637.00 |
| 5 |
Cement |
(6,043.00) |
(18,611.00) |
| 6 |
Power |
(1,795.00) |
(5,428.00) |
| 7 |
Other |
(856.00) |
(1,674.00) |
| 8 |
Un-allocated |
0.00 |
0.00 |
|
Total Profit before tax |
(5,324.00) |
(12,243.00) |
|
i. Finance cost |
23,771.00 |
64,870.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(1,195.00) |
(3,251.00) |
|
Profit before tax |
(27,900.00) |
(73,862.00) |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Construction |
4,91,263.00 |
4,91,263.00 |
| 2 |
Hotel/Hospitality & Golf Course |
76,419.00 |
76,419.00 |
| 3 |
Real Estate |
20,95,768.00 |
20,95,768.00 |
| 4 |
Investments |
2,87,744.00 |
2,87,744.00 |
| 5 |
Cement |
2,79,082.00 |
2,79,082.00 |
| 6 |
Power |
1,57,335.00 |
1,57,335.00 |
| 7 |
Other |
9,708.00 |
9,708.00 |
| 8 |
Un-allocated |
0.00 |
0.00 |
|
Total Segment Asset |
33,97,319.00 |
33,97,319.00 |
|
Un-allocable Assets |
1,09,855.00 |
1,09,855.00 |
|
Net Segment Asset |
35,07,174.00 |
35,07,174.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Construction |
1,43,048.00 |
1,43,048.00 |
| 2 |
Hotel/Hospitality & Golf Course |
28,729.00 |
28,729.00 |
| 3 |
Real Estate |
3,67,102.00 |
3,67,102.00 |
| 4 |
Investments |
0.00 |
0.00 |
| 5 |
Cement |
73,759.00 |
73,759.00 |
| 6 |
Power |
20,234.00 |
20,234.00 |
| 7 |
Other |
4,881.00 |
4,881.00 |
| 8 |
Un-allocated |
0.00 |
0.00 |
|
Total Segment Liabilities |
6,37,753.00 |
6,37,753.00 |
|
Un-allocable Liabilities |
31,55,041.00 |
31,55,041.00 |
|
Net Segment Liabilities |
37,92,794.00 |
37,92,794.00 |
|
Disclosure of notes on segments |
|
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 |
Standalone |
Standalone |
|
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/(Loss) |
0.00 |
0.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
0.00 |
0.00 |
| 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 |
Items that will be reclassified to Profit/(Loss) |
0.00 |
0.00 |
|
Total Amount of items that will be reclassified to profit and loss |
0.00 |
0.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
0.00 |
0.00 |
Format for Disclosing Outstanding Default on Loans and Debt Securities
Amount in (Lakhs)
<
| Sr. No. |
Particulars |
Amount |
Remarks |
| 1. |
Loans / revolving facilities like cash credit
from banks / financial institutions |
| A |
Total amount outstanding as on date |
0.00 |
As the Company is under the Insolvency and Bankruptcy Code 2006 (IBC) and all the lenders are in the process of filing their claims and the same is under verification. |
| B |
Of the total amount outstanding, amount of default as on date |
0.00 |
As the Company is under the Insolvency and Bankruptcy Code 2006 (IBC) and all the lenders are in the process of filing their claims and the same is under verification. |
| 2. |
Unlisted debt securities i.e. NCDs and NCRPS
|
| A |
Total amount outstanding as on date |
0.00 |
|
| B |
Of the total amount outstanding, amount of default as on date |
0.00 |
|
| 3. |
Total financial indebtedness of the listed entity including short-term
and long-term debt |
55,371.21 |
|