| Scrip Code | 532644 |
|---|---|
| NSE Symbol | JKCEMENT |
| MSEI Symbol | NOTLISTED |
| ISIN | INE823G01014 |
| Name of company | J. K. CEMENT 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 | 23-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 13-05-2026 |
| 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 | Single segment |
| Description of single segment | Cement and cement related products |
| Start date and time of board meeting | 23-05-2026 12:42:00 |
| End date and time of board meeting | 23-05-2026 14:15:00 |
| 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 |
| 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 | 3,88,750.00 | 13,72,230.00 | |
| Other income | 4,129.00 | 19,454.00 | |
| Total income | 3,92,879.00 | 13,91,684.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 59,169.00 | 2,01,765.00 |
| (b) | Purchases of stock-in-trade | 4,186.00 | 30,773.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (2,595.00) | (8,777.00) |
| (d) | Employee benefit expense | 29,137.00 | 1,04,540.00 |
| (e) | Finance costs | 9,787.00 | 42,427.00 |
| (f) | Depreciation, depletion and amortisation expense | 18,236.00 | 65,298.00 |
| (f) | Other Expenses | ||
| 1 | Power and fuel (net) | 73,822.00 | 2,59,843.00 |
| 2 | Freight and forwarding expenses | 90,786.00 | 3,14,623.00 |
| 3 | Other Expenses | 65,992.00 | 2,32,038.00 |
| Total other expenses | 2,30,600.00 | 8,06,504.00 | |
| Total expenses | 3,48,520.00 | 12,42,530.00 | |
| 3 | Total profit before exceptional items and tax | 44,359.00 | 1,49,154.00 |
| 4 | Exceptional items | 0.00 | (4,780.00) |
| 5 | Total profit before tax | 44,359.00 | 1,44,374.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 9,441.00 | 33,613.00 |
| 8 | Deferred tax | 1,825.00 | 11,973.00 |
| 9 | Total tax expenses | 11,266.00 | 45,586.00 |
| 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 | 33,093.00 | 98,788.00 |
| 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 | (5.00) | 11.00 |
| 16 | Total profit (loss) for period | 33,088.00 | 98,799.00 |
| 17 | Other comprehensive income net of taxes | 4,078.00 | 7,477.00 |
| 18 | Total Comprehensive Income for the period | 37,166.00 | 1,06,276.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 33,291.00 | 99,249.00 | |
| Total profit or loss, attributable to non-controlling interests | (203.00) | (450.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 37,394.00 | 1,06,607.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (228.00) | (331.00) | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 7,727.00 | 7,727.00 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 6,95,998.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 43.08 | 128.44 | |
| Diluted earnings (loss) per share from continuing operations | 43.08 | 128.44 | |
| 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 | 43.08 | 128.44 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 43.08 | 128.44 | |
| 24 | Debt equity ratio | 0.8600 | 0.8600 |
| 25 | Debt service coverage ratio | 2.9200 | 2.3900 |
| 26 | Interest service coverage ratio | 7.4800 | 6.1200 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Refer note in the Financial results submitted in pdf |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 10,84,779.00 | |
| Capital work-in-progress | 1,05,315.00 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 38,817.00 | |
| Intangible assets under development | 144.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 41,454.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Other financial assets | 70,137.00 |
| Total of other non-current financial assets | 70,137.00 | |
| Total non-current financial assets | 1,11,591.00 | |
| Deferred tax assets (net) | 0.00 | |
| Other non-current assets | ||
| 1 | Right of use assets | 17,512.00 |
| 2 | Intangible assests acquired through business combination | 17,486.00 |
| 3 | Other non-current assets | 58,180.00 |
| Total of other non-current assets | 93,178.00 | |
| Total non-current assets | 14,33,824.00 | |
| 2 | Current assets | |
| Inventories | 1,52,491.00 | |
| Current financial asset | ||
| Current investments | 3,272.00 | |
| Trade receivables, current | 76,006.00 | |
| Cash and cash equivalents | 11,895.00 | |
| Bank balance other than cash and cash equivalents | 35,016.00 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 88,851.00 | |
| Total current financial assets | 2,15,040.00 | |
| Current tax assets (net) | 1,195.00 | |
| Other current assets | ||
| 1 | Other current assets | 47,447.00 |
| Total of other current assets | 47,447.00 | |
| Total current assets | 4,16,173.00 | |
| 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 | 18,49,997.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 7,727.00 | |
| Other equity | 6,95,998.00 | |
| Total equity attributable to owners of parent | 7,03,725.00 | |
| Non controlling interest | 5,306.00 | |
| Total equity | 7,09,031.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 4,66,179.00 | |
| 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 | 8,691.00 |
| 2 | Other financial liabilities | 57,269.00 |
| Total of other non-current financial liabilities | 65,960.00 | |
| Total non-current financial liabilities | 5,32,139.00 | |
| Provisions, non-current | 2,501.00 | |
| Deferred tax liabilities (net) | 1,38,309.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Other non-current liabilities | 20,567.00 |
| Total of other non-current liabilities | 20,567.00 | |
| Total non-current liabilities | 6,93,516.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 1,41,184.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 20,952.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,00,654.00 | |
| Total Trade payable | 1,21,606.00 | |
| Other current financial liabilities | ||
| 1 | Lease liabilities | 2,245.00 |
| 2 | other financial liabilities | 45,701.00 |
| Total of other current financial liabilities | 47,946.00 | |
| Total current financial liabilities | 3,10,736.00 | |
| Other current liabilities | 1,03,052.00 | |
| 1 | Other current liabilities | 1,03,052.00 |
| Total of other current liabilities | 1,03,052.00 | |
| Provisions, current | 22,337.00 | |
| Current tax liabilities (Net) | 11,325.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 4,47,450.00 | |
| 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 | 11,40,966.00 | |
| Total equity and liabilites | 18,49,997.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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) | |||||||
| 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 | 01-01-2026 | 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 | Items that will not be reclassified to profit and loss in subsequent period, net of tax | 4,078.00 | 7,477.00 |
| Total Amount of items that will not be reclassified to profit and loss | 4,078.00 | 7,477.00 | |
| 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 | ||
| 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 | 4,078.00 | 7,477.00 |
| 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 | 1,44,374.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 41,855.00 | |||||
| Adjustments for decrease (increase) in inventories | (33,770.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 1,038.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (13,052.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | (6,596.00) | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 9,873.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 5,037.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 65,298.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 347.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 7,029.00 | |||||
| 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 | 16,099.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | (997.00) | |||||
| Adjustments for undistributed profits of associates | 11.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (137.00) | |||||
| Other adjustments to reconcile profit (loss) | 6,236.00 | |||||
| Other adjustments for non-cash items | (2,243.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 63,808.00 | |||||
| Net cash flows from (used in) operations | 2,08,182.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 20,883.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 1,87,299.00 | |||||
| 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 | 1,19,084.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 1,02,706.00 | |||||
| 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 | 1,795.00 | |||||
| Purchase of property, plant and equipment | 2,41,624.00 | |||||
| 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 | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 304.00 | |||||
| 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 | 16,066.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 33,143.00 | |||||
| Net cash flows from (used in) investing activities | (1,74,546.00) | |||||
| 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 | 60,900.00 | |||||
| Repayments of borrowings | 44,351.00 | |||||
| Payments of lease liabilities | 3,476.00 | |||||
| Dividends paid | 11,587.00 | |||||
| Interest paid | 39,955.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 26.00 | |||||
| Net cash flows from (used in) financing activities | (38,443.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (25,690.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 7,855.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (17,835.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 29,730.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 11,895.00 | |||||
| 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 | S.R. Batliboi & Co. LLP | Yes | 31-07-2027 | ||
|---|---|---|---|---|---|