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 |
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 |
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 |
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 |
72,615.00 |
2,08,320.00 |
|
Other income |
3,911.00 |
13,979.00 |
|
Total income |
76,526.00 |
2,22,299.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
19,174.00 |
48,583.00 |
| (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) |
2,859.00 |
| (d) |
Employee benefit expense |
10,468.00 |
34,230.00 |
| (e) |
Finance costs |
24,613.00 |
68,398.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
8,516.00 |
27,292.00 |
| (f) |
Other Expenses |
| 1 |
Direct Construction, Manufacturing, Real Estate, Hotel/Hospitality, Event & Power Expenses |
32,015.00 |
94,094.00 |
| 2 |
Other Expenses |
19,696.00 |
42,591.00 |
|
Total other expenses |
51,711.00 |
1,36,685.00 |
|
Total expenses |
1,13,836.00 |
3,18,047.00 |
| 3 |
Total profit before exceptional items and tax |
(37,310.00) |
(95,748.00) |
| 4 |
Exceptional items |
(31,826.00) |
14,185.00 |
| 5 |
Total profit before tax |
(69,136.00) |
(81,563.00) |
| 6 |
Tax expense |
|
| 7 |
Current tax |
387.00 |
600.00 |
| 8 |
Deferred tax |
(91.00) |
(118.00) |
| 9 |
Total tax expenses |
296.00 |
482.00 |
| 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 |
(69,432.00) |
(82,045.00) |
| 12 |
Profit (loss) from discontinued operations before tax |
2.00 |
17,312.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
2.00 |
17,312.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
84.00 |
11,130.00 |
| 16 |
Total profit (loss) for period |
(69,346.00) |
(53,603.00) |
| 17 |
Other comprehensive income net of taxes |
(9.00) |
(18.00) |
| 18 |
Total Comprehensive Income for the period |
(69,355.00) |
(53,621.00) |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
(68,695.00) |
(51,513.00) |
|
Total profit or loss, attributable to non-controlling interests |
(651.00) |
(2,090.00) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
(9.00) |
(17.00) |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.00 |
0.00 |
| 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 |
-2.8 |
-2.81 |
|
Diluted earnings (loss) per share from continuing operations |
-2.8 |
-2.81 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
0.71 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
0.71 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
-2.8 |
-2.1 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
-2.8 |
-2.1 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 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 |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Cement & Cement Products |
0.00006 |
0.00059 |
| 2 |
Construction |
51,781.00 |
1,45,864.00 |
| 3 |
Power |
0.00 |
0.00 |
| 4 |
Hotel/Hospitality & Golf Course |
13,150.00 |
31,436.00 |
| 5 |
Real Estate |
6,767.00 |
25,224.00 |
| 6 |
Investments |
0.00 |
0.00 |
| 7 |
Infrastructure |
0.00 |
0.00 |
| 8 |
Fertilizers |
0.00002 |
2,404.00 |
| 9 |
Others |
0.00905 |
3,784.00 |
| 10 |
Unallocated |
0.00191 |
0.00289 |
|
Total Segment Revenue |
72,802.00 |
2,09,060.00 |
|
Less: Inter segment revenue |
187.00 |
740.00 |
|
Revenue from operations |
72,615.00 |
2,08,320.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Cement & Cement Products |
(6,043.00) |
(21,812.00) |
| 2 |
Construction |
461.00 |
4,774.00 |
| 3 |
Power |
(1,795.00) |
(5,428.00) |
| 4 |
Hotel/Hospitality & Golf Course |
3,406.00 |
6,229.00 |
| 5 |
Real Estate |
(697.00) |
1,640.00 |
| 6 |
Investments |
(76.00) |
(277.00) |
| 7 |
Infrastructure |
0.00 |
0.00 |
| 8 |
Fertilizers |
(8,430.00) |
(14,680.00) |
| 9 |
Others |
(840.00) |
(1,651.00) |
| 10 |
Unallocated |
0.00 |
0.00 |
|
Total Profit before tax |
(14,014.00) |
(31,205.00) |
|
i. Finance cost |
24,613.00 |
68,398.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(1,317.00) |
(3,855.00) |
|
Profit before tax |
(37,310.00) |
(95,748.00) |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Cement & Cement Products |
2,77,829.00 |
2,77,829.00 |
| 2 |
Construction |
4,91,318.00 |
4,91,318.00 |
| 3 |
Power |
1,57,344.00 |
1,57,344.00 |
| 4 |
Hotel/Hospitality & Golf Course |
76,410.00 |
76,410.00 |
| 5 |
Real Estate |
20,38,061.00 |
20,38,061.00 |
| 6 |
Investments |
71,826.00 |
71,826.00 |
| 7 |
Infrastructure |
29.00 |
29.00 |
| 8 |
Fertilizers |
76,063.00 |
76,063.00 |
| 9 |
Others |
11,618.00 |
11,618.00 |
| 10 |
Unallocated |
0.00 |
0.00 |
|
Total Segment Asset |
32,00,498.00 |
32,00,498.00 |
|
Un-allocable Assets |
1,20,063.00 |
1,20,063.00 |
|
Net Segment Asset |
33,20,561.00 |
33,20,561.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Cement & Cement Products |
72,764.00 |
72,764.00 |
| 2 |
Construction |
1,43,087.00 |
1,43,087.00 |
| 3 |
Power |
7,077.00 |
7,077.00 |
| 4 |
Hotel/Hospitality & Golf Course |
28,729.00 |
28,729.00 |
| 5 |
Real Estate |
3,65,856.00 |
3,65,856.00 |
| 6 |
Investments |
0.00 |
0.00 |
| 7 |
Infrastructure |
11.00 |
11.00 |
| 8 |
Fertilizers |
46,342.00 |
46,342.00 |
| 9 |
Others |
5,138.00 |
5,138.00 |
| 10 |
Unallocated |
0.00 |
0.00 |
|
Total Segment Liabilities |
6,69,004.00 |
6,69,004.00 |
|
Un-allocable Liabilities |
32,20,318.00 |
32,20,318.00 |
|
Net Segment Liabilities |
38,89,322.00 |
38,89,322.00 |
|
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 |
Consolidated |
Consolidated |
|
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 or Loss |
(14.00) |
(28.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(14.00) |
(28.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(5.00) |
(10.00) |
| 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 |
|
|
| 5 |
Total Other comprehensive income |
(9.00) |
(18.00) |