Integrated Filing — IndAS
General information about company
| Scrip Code |
543994 |
| NSE Symbol |
JSWINFRA |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE880J01026 |
| Name of company |
JSW INFRASTRUCTURE 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 |
08-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
01-05-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Fourth 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 |
Audited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
08-05-2026 11:30:00 |
| End date and time of board meeting |
08-05-2026 15:15:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
1,52,234.00 |
5,36,144.00 |
|
Other income |
8,966.00 |
34,595.00 |
|
Total income |
1,61,200.00 |
5,70,739.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
7,074.00 |
23,869.00 |
| (e) |
Finance costs |
13,038.00 |
38,299.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
15,816.00 |
61,412.00 |
| (f) |
Other Expenses |
| 1 |
Operating expenses |
62,028.00 |
2,28,552.00 |
| 2 |
Other expenses |
6,213.00 |
23,350.00 |
|
Total other expenses |
68,241.00 |
2,51,902.00 |
|
Total expenses |
1,04,169.00 |
3,75,482.00 |
| 3 |
Total profit before exceptional items and tax |
57,031.00 |
1,95,257.00 |
| 4 |
Exceptional items |
(7,249.00) |
(7,973.00) |
| 5 |
Total profit before tax |
49,782.00 |
1,87,284.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
8,592.00 |
31,277.00 |
| 8 |
Deferred tax |
(1,177.00) |
1,317.00 |
| 9 |
Total tax expenses |
7,415.00 |
32,594.00 |
| 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 |
42,367.00 |
1,54,690.00 |
| 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 |
42,367.00 |
1,54,690.00 |
| 17 |
Other comprehensive income net of taxes |
(10,784.00) |
(20,140.00) |
| 18 |
Total Comprehensive Income for the period |
31,583.00 |
1,34,550.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
41,829.00 |
1,52,331.00 |
|
Total profit or loss, attributable to non-controlling interests |
538.00 |
2,359.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
31,067.00 |
1,32,215.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
516.00 |
2,335.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
41,704.00 |
41,704.00 |
|
Face value of equity share capital |
2 |
2 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
10,46,046.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
2.01 |
7.32 |
|
Diluted earnings (loss) per share from continuing operations |
2 |
7.28 |
| 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 |
2.01 |
7.32 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
2 |
7.28 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
31-03-2026 |
| Whether results are audited or unaudited |
Audited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
7,39,487.00 |
|
Capital work-in-progress |
3,14,742.00 |
|
Investment property |
9,648.00 |
|
Goodwill |
76,789.00 |
|
Other intangible assets |
2,26,785.00 |
|
Intangible assets under development |
4,102.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
2,335.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
94,978.00 |
|
Total of other non-current financial assets |
94,978.00 |
|
Total non-current financial assets |
97,313.00 |
|
Deferred tax assets (net) |
52,366.00 |
|
Other non-current assets |
|
| 1 |
Income tax assets (net) |
14,476.00 |
| 2 |
Other non-current assets |
57,892.00 |
|
Total of other non-current assets |
72,368.00 |
|
Total non-current assets |
15,93,600.00 |
| 2 |
Current assets |
|
|
Inventories |
14,733.00 |
|
Current financial asset |
|
|
Current investments |
201.00 |
|
Trade receivables, current |
1,05,799.00 |
|
Cash and cash equivalents |
79,775.00 |
|
Bank balance other than cash and cash equivalents |
1,51,995.00 |
|
Loans, current |
0.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
17,319.00 |
|
Total current financial assets |
3,55,089.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Other current assets |
71,177.00 |
|
Total of other current assets |
71,177.00 |
|
Total current assets |
4,40,999.00 |
| 3 |
Non-current assets classified as held for sale |
1,246.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
20,35,845.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
41,704.00 |
|
Other equity |
10,46,046.00 |
|
Total equity attributable to owners of parent |
10,87,750.00 |
|
Non controlling interest |
81,524.00 |
|
Total equity |
11,69,274.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
5,95,166.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
|
| 1 |
Lease liabilities |
45,798.00 |
| 2 |
Other financial liabilities |
9,214.00 |
|
Total of other non-current financial liabilities |
55,012.00 |
|
Total non-current financial liabilities |
6,50,178.00 |
|
Provisions, non-current |
3,444.00 |
|
Deferred tax liabilities (net) |
14,334.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
3,811.00 |
|
Total of other non-current liabilities |
3,811.00 |
|
Total non-current liabilities |
6,71,767.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
45,819.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
7,462.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
29,987.00 |
|
Total Trade payable |
37,449.00 |
|
Other current financial liabilities |
|
| 1 |
Lease liabilities |
3,109.00 |
| 2 |
Other financial liabilities |
94,308.00 |
|
Total of other current financial liabilities |
97,417.00 |
|
Total current financial liabilities |
1,80,685.00 |
|
Other current liabilities |
12,000.00 |
| 1 |
Other current liabilities |
12,000.00 |
|
Total of other current liabilities |
12,000.00 |
|
Provisions, current |
2,119.00 |
|
Current tax liabilities (Net) |
0.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
1,94,804.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
8,66,571.00 |
|
Total equity and liabilites |
20,35,845.00 |
|
Disclosure of notes on assets and liabilities |
|
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 |
01-01-2026 |
01-04-2025 |
| Date of end of reporting
period |
31-03-2026 |
31-03-2026 |
| Whether results are audited
or unaudited |
Unaudited |
Audited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Port Operation |
1,29,450.00 |
4,64,691.00 |
| 2 |
Logistic Operation |
22,784.00 |
71,453.00 |
|
Total Segment Revenue |
1,52,234.00 |
5,36,144.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
1,52,234.00 |
5,36,144.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Port Operation |
56,673.00 |
1,97,835.00 |
| 2 |
Logistic Operation |
4,567.00 |
8,255.00 |
|
Total Profit before tax |
61,240.00 |
2,06,090.00 |
|
i. Finance cost |
13,038.00 |
38,299.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(8,829.00) |
(27,466.00) |
|
Profit before tax |
57,031.00 |
1,95,257.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Port Operation |
15,70,362.00 |
15,70,362.00 |
| 2 |
Logistic Operation |
3,45,504.00 |
3,45,504.00 |
|
Total Segment Asset |
19,15,866.00 |
19,15,866.00 |
|
Un-allocable Assets |
1,19,979.00 |
1,19,979.00 |
|
Net Segment Asset |
20,35,845.00 |
20,35,845.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Port Operation |
7,77,938.00 |
7,77,938.00 |
| 2 |
Logistic Operation |
88,633.00 |
88,633.00 |
|
Total Segment Liabilities |
8,66,571.00 |
8,66,571.00 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
8,66,571.00 |
8,66,571.00 |
|
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Audited |
| 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 plans |
(104.00) |
(241.00) |
| 2 |
Equity instruments through other comprehensive income |
(12.00) |
(70.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(116.00) |
(311.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(21.00) |
(73.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Foreign currency translation reserve (FCTR) |
4,181.00 |
7,924.00 |
| 2 |
Effective portion of loss on designated portion of cash flow hedge |
(14,884.00) |
(34,799.00) |
|
Total Amount of items that will be reclassified to profit and loss |
(10,703.00) |
(26,875.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(14.00) |
(6,973.00) |
| 5 |
Total Other comprehensive income |
(10,784.00) |
(20,140.00) |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
1,87,284.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
38,299.00 |
|
Adjustments for decrease (increase) in inventories |
(1,353.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(21,255.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(8,430.00) |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
2,313.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(9,476.00) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
61,412.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
6,161.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
27,466.00 |
|
Adjustments for share-based payments |
2,318.00 |
|
Adjustments for fair value losses (gains) |
(1,012.00) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
0.00 |
|
Other adjustments to reconcile profit (loss) |
8,012.00 |
|
Other adjustments for non-cash items |
0.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
49,523.00 |
|
Net cash flows from (used in)
operations |
2,36,807.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
34,657.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
2,02,150.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
0.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
325.00 |
|
Purchase of property, plant and equipment |
2,49,164.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
202.00 |
|
Purchase of other long-term assets |
175.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.00 |
|
Interest received |
28,361.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
14,236.00 |
|
Net cash flows from (used in)
investing activities |
(2,06,215.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
2,85,013.00 |
|
Repayments of borrowings |
2,06,091.00 |
|
Payments of lease liabilities |
5,916.00 |
|
Dividends paid |
16,800.00 |
|
Interest paid |
32,697.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(794.00) |
|
Net cash flows from (used in)
financing activities |
22,715.00 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
18,650.00 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
18,650.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
61,125.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
79,775.00 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Audited |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
| 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 |
Yes |
| 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 |
| 1 |
M/s. Shah Gupta & Co. |
Yes |
31-12-2027 |