Integrated Filing — IndAS



General information about company

Scrip Code 544167
NSE Symbol JNKINDIA
MSEI Symbol NOTLISTED
ISIN INE0OAF01028
Name of company JNK INDIA 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 20-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-05-2026
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 Audited
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 20-05-2026   12:53:00
End date and time of board meeting 20-05-2026   15:45:00
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 Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 33,844.00 81,855.30
Other income 613.60 1,943.10
Total income 34,457.60 83,798.40
2 Expenses
(a) Cost of materials consumed 17,252.70 42,374.90
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 474.30 206.70
(d) Employee benefit expense 2,205.30 6,646.70
(e) Finance costs 665.80 1,728.50
(f) Depreciation, depletion and amortisation expense 300.50 883.00
(f) Other Expenses
1 Project Expenses 8,068.80 19,989.40
2 Legal, Professional & Consultancy Charges 416.20 1,328.80
3 Traveling & Conveyance 142.00 422.20
4 Rent, Utility & Insurance ,Rates and Taxes , Repairs 207.70 647.70
5 Commission Charges 0.00 1.70
6 Auditor's Remuneration 8.90 41.40
7 CSR Expenses 72.70 138.80
8 Other Expenses 377.80 867.10
Total other expenses 9,294.10 23,437.10
Total expenses 30,192.70 75,276.90
3 Total profit before exceptional items and tax 4,264.90 8,521.50
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,264.90 8,521.50
6 Tax expense
7 Current tax 1,186.40 2,368.90
8 Deferred tax (225.50) (329.40)
9 Total tax expenses 960.90 2,039.50
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 3,304.00 6,482.00
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 3,304.00 6,482.00
17 Other comprehensive income net of taxes 17.20 25.50
18 Total Comprehensive Income for the period 3,321.20 6,507.50
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,265.20 6,494.80
Total profit or loss, attributable to non-controlling interests 38.80 (12.90)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 18.30 27.60
Total comprehensive income for the period attributable to owners of parent non-controlling interests (1.10) (2.00)
21 Details of equity share capital
Paid-up equity share capital 0.00 1,119.10
Face value of equity share capital 0 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.84 11.61
Diluted earnings (loss) per share from continuing operations 5.84 11.57
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 5.84 11.61
Diluted earnings (loss) per share from continuing and discontinued operations 5.84 11.57
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. These Audited Standalone Financial Results of the Company have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant Rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015 ( LODR). 2. These Audited Standalone Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 20th May, 2026. 3. During the year Company has invested INR 5.10 Million in the equity shares of JNK Chemdist Technologies Private Limited, incorporated on 20th August,2025. The Company holds 51% ownership interest in the subsidiary. 4. The Company's main activity consists of Designing, Engineering, Procurement, Manufacture, Fabrication, Erection and Commissioning of fired heaters and related combustible engineering products. JNK Chemdist Technologies Private Limited, a subsidiary of the Company, representing a separate operating segment, namely “Process Equipment,” became operational during the previous quarter ended on December 31, 2025. Accordingly, segment reporting related disclosures have been presented for the first time in the unaudited consolidated financial results of the Company for the previous quarter ended on December 31, 2025. 5. During the year ended 31st March 2025, the Company has completed its Initial Public Offer (IPO) of 1,56,49,967 equity shares of face value INR 2 each at an issue price of INR 415 per share. The issue comprised of 72,28,915 equity shares for fresh issue and 84,21,052 equity shares for offer for sale. Pursuant to IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 30th April, 2024. 6. The utilization of the Initial Public offer (IPO) proceeds (net of IPO expenses) as on 31st March 2026 is summarized as below: Particulars Amount as proposed in the offer Document Revised (Due to reduction in Offer expenses) Utilisation up to 31 March 2026 Unutilised up to 31 March 2026 Working Capital requirements 2,626.90 2,646.50 2,643.85 2.65 General Corporate purpose 170.49 170.49 170.49 - Total 2,797.39 2,816.99 2,814.34 2.65 7. Effective 21 November 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising of four labour codes collectively referred as the ‘New Labour Codes’. The Company has assessed and disclosed the incremental impact of the New Labour Codes of Rs. 9.22 million on standalone financial results under Employee Benefit Expenses for the quarter ended December 31, 2025 and year ended March 31, 2026. It is primarily arising due to change in definition of wages and recognition of past service costs. The Government is in the process of notifying related rules to the New Labour Codes and impact of these will be evaluated and accounted for in accordance with applicable accounting standards in the period in which they are notified. 8. The figures of the quarter ended 31st March 2026 and 31st March 2025, as reported in the standalone financial results are the balancing figures between the audited figures in respect of year ended 31st March 2026 and 31st March 2025 and unaudited standalone financial results of 9 month ended 31st December 2025 and 31st December 2024 respectively, which were subjected to limited review by the statutory auditors. 9. Financial information for the previous year/quarters have been regrouped/reclassified to conform to the appropriate presentation and comparability of financial information, wherever necessary.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 1,421.60
Capital work-in-progress 836.40
Investment property 0.00
Goodwill 171.90
Other intangible assets 3,252.30
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 789.10
Loans, non-current 20.60
Other non-current financial assets
1 Other Financial Assets 1,598.40
2 Income tax assets 13.20
3 Other Non-Current Assets 104.00
Total of other non-current financial assets 1,715.60
Total non-current financial assets 2,525.30
Deferred tax assets (net) 1,058.50
Other non-current assets
Total of other non-current assets
Total non-current assets 9,266.00
2 Current assets
Inventories 2,494.50
Current financial asset
Current investments 1,400.40
Trade receivables, current 34,481.40
Cash and cash equivalents 3,209.50
Bank balance other than cash and cash equivalents 16,690.40
Loans, current 151.10
Other current financial assets
Total of other current financial assets 2,139.60
Total current financial assets 58,072.40
Current tax assets (net) 0.00
Other current assets
1 Other Current Assets 36,323.30
Total of other current assets 36,323.30
Total current assets 96,890.20
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 1,06,156.20
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,119.10
Other equity 55,645.90
Total equity attributable to owners of parent 56,765.00
Non controlling interest 34.10
Total equity 56,799.10
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 145.60
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 1,285.00
2 Other Financial Liabilities 238.60
Total of other non-current financial liabilities 1,523.60
Total non-current financial liabilities 1,669.20
Provisions, non-current 83.00
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 1,752.20
Current liabilities
Current financial liabilities
Borrowings, current 7,262.20
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3,549.20
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 15,576.80
Total Trade payable 19,126.00
Other current financial liabilities
1 Other Current Liabilities 2,682.80
2 Lease Liabilities 378.10
Total of other current financial liabilities 3,060.90
Total current financial liabilities 29,449.10
Other current liabilities 16,797.60
1 Other Current Liabilities 16,797.60
Total of other current liabilities 16,797.60
Provisions, current 480.50
Current tax liabilities (Net) 877.70
Deferred government grants, Current 0.00
Total current liabilities 47,604.90
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 49,357.10
Total equity and liabilites 1,06,156.20
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 Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Combustion Equipment 30,315.30 75,973.30
2 Process Equipment 3,528.70 5,882.00
Total Segment Revenue 33,844.00 81,855.30
Less: Inter segment revenue 0.00 0.00
Revenue from operations 33,844.00 81,855.30
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Combustion Equipment 6,470.40 13,921.70
2 Process Equipment 150.20 246.90
Total Profit before tax 6,620.60 14,168.60
i. Finance cost 665.70 1,728.50
ii. Other Unallocable Expenditure net off Unallocable income 1,690.00 3,918.60
Profit before tax 4,264.90 8,521.50
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Combustion Equipment 91,582.20 91,582.20
2 Process Equipment 11,398.60 11,398.60
Total Segment Asset 1,02,980.80 1,02,980.80
Un-allocable Assets 3,175.40 3,175.40
Net Segment Asset 1,06,156.20 1,06,156.20
4 Segment Liabilities
Segment Liabilities
1 Combustion Equipment 38,745.80 38,745.80
2 Process Equipment 6,792.50 6,792.50
Total Segment Liabilities 45,538.30 45,538.30
Un-allocable Liabilities 3,818.80 3,818.80
Net Segment Liabilities 49,357.10 49,357.10
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 Audited 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 Remeasurement gains/(loss) on Defined Benefit plans 22.90 34.00
Total Amount of items that will not be reclassified to profit and loss 22.90 34.00
2 Income tax relating to items that will not be reclassified to profit or loss 5.70 8.50
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 0.00 0.00
5 Total Other comprehensive income 17.20 25.50



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 8,521.50
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,122.00
Adjustments for decrease (increase) in inventories 4,221.60
Adjustments for decrease (increase) in trade receivables, current (1,187.70)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (22,597.70)
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 7,984.60
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 2,952.90
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 883.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 432.60
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 443.60
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (16.60)
Adjustments for dividend income 0.00
Adjustments for interest income 1,247.90
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (0.50)
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) 0.00
Other adjustments for non-cash items 103.10
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (6,907.00)
Net cash flows from (used in) operations 1,614.50
Dividends received 0.00
Interest paid (554.80)
Interest received 0.00
Income taxes paid (refund) 2,387.50
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (218.20)
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 2,365.30
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 0.00
Purchase of property, plant and equipment 932.50
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 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 132.10
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 1,258.50
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (14,275.50)
Net cash flows from (used in) investing activities (16,182.70)
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 3.30
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 6,967.30
Repayments of borrowings 0.00
Payments of lease liabilities 371.00
Dividends paid 167.80
Interest paid 1,280.20
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 11.40
Net cash flows from (used in) financing activities 5,163.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (11,237.90)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 16.60
Net increase (decrease) in cash and cash equivalents (11,221.30)
Cash and cash equivalents cash flow statement at beginning of period 14,430.80
Cash and cash equivalents cash flow statement at end of period 3,209.50





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 PG Bhagwat LLP Yes 31-05-2027