Integrated Filing — IndAS



General information about company

Scrip Code 544355
NSE Symbol JUBLCPL
MSEI Symbol NOTLISTED
ISIN INE03CC01015
Name of company Jubilant Agri and Consumer Products 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 26-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-05-2026
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 26-05-2026   16:00:00
End date and time of board meeting 26-05-2026   17:35:00
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 48,520.00 1,89,109.00
Other income 166.00 406.00
Total income 48,686.00 1,89,515.00
2 Expenses
(a) Cost of materials consumed 21,209.00 91,643.00
(b) Purchases of stock-in-trade 2,307.00 11,063.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 4,934.00 272.00
(d) Employee benefit expense 5,359.00 20,288.00
(e) Finance costs 156.00 658.00
(f) Depreciation, depletion and amortisation expense 485.00 1,782.00
(f) Other Expenses
1 Stores, spares and packing material consumed 1,975.00 7,887.00
2 Other Expenses 9,483.00 38,356.00
Total other expenses 11,458.00 46,243.00
Total expenses 45,908.00 1,71,949.00
3 Total profit before exceptional items and tax 2,778.00 17,566.00
4 Exceptional items (119.00) (347.00)
5 Total profit before tax 2,659.00 17,219.00
6 Tax expense
7 Current tax 597.00 4,361.00
8 Deferred tax 69.00 72.00
9 Total tax expenses 666.00 4,433.00
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 1,993.00 12,786.00
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 1,993.00 12,786.00
17 Other comprehensive income net of taxes 82.00 99.00
18 Total Comprehensive Income for the period 2,075.00 12,885.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,993.00 12,786.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 82.00 99.00
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 1,515.00 1,515.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 44,475.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 13.09 84.64
Diluted earnings (loss) per share from continuing operations 12.9 83.31
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 13.09 84.64
Diluted earnings (loss) per share from continuing and discontinued operations 12.9 83.31
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) For detailed notes, please refer the pdf version of Consolidated Audited Financial Results for the Quarter and Financial Year Ended March 31, 2026, available at website of the stock exchanges



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 19,843.00
Capital work-in-progress 2,704.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 291.00
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 0.00
Loans, non-current 7.00
Other non-current financial assets
1 Other non-current financial assets 584.00
Total of other non-current financial assets 584.00
Total non-current financial assets 591.00
Deferred tax assets (net) 2.00
Other non-current assets
1 Other non-current assets 1,079.00
Total of other non-current assets 1,079.00
Total non-current assets 24,510.00
2 Current assets
Inventories 21,466.00
Current financial asset
Current investments 6.00
Trade receivables, current 40,883.00
Cash and cash equivalents 565.00
Bank balance other than cash and cash equivalents 6.00
Loans, current 19.00
Other current financial assets
Total of other current financial assets 56.00
Total current financial assets 41,535.00
Current tax assets (net) 290.00
Other current assets
1 Other current assets 5,738.00
Total of other current assets 5,738.00
Total current assets 69,029.00
3 Non-current assets classified as held for sale 4.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 93,543.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,515.00
Other equity 44,475.00
Total equity attributable to owners of parent 45,990.00
Non controlling interest
Total equity 45,990.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
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 2,016.00
2 Other non-current financial liabilities 1,049.00
Total of other non-current financial liabilities 3,065.00
Total non-current financial liabilities 3,065.00
Provisions, non-current 1,853.00
Deferred tax liabilities (net) 284.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 5,202.00
Current liabilities
Current financial liabilities
Borrowings, current 2,790.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3,378.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 17,792.00
Total Trade payable 21,170.00
Other current financial liabilities
1 lease liabilties 314.00
2 Other current financial liabilities 14,945.00
Total of other current financial liabilities 15,259.00
Total current financial liabilities 39,219.00
Other current liabilities 1,945.00
1 Other current liabilities 1,945.00
Total of other current liabilities 1,945.00
Provisions, current 1,053.00
Current tax liabilities (Net) 134.00
Deferred government grants, Current 0.00
Total current liabilities 42,351.00
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 47,553.00
Total equity and liabilites 93,543.00
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 Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Performance Polymers & Chemicals 33,337.00 1,23,858.00
2 P&K Fertilizers 15,970.00 68,119.00
3 Agri Nutrients 0.0015 1,115.00
Total Segment Revenue 49,457.00 1,93,092.00
Less: Inter segment revenue 937.00 3,983.00
Revenue from operations 48,520.00 1,89,109.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Performance Polymers & Chemicals 4,215.00 16,633.00
2 P&K Fertilizers (416.00) 4,615.00
3 Agri Nutrients (3.00) 67.00
Total Profit before tax 3,796.00 21,315.00
i. Finance cost 156.00 658.00
ii. Other Unallocable Expenditure net off Unallocable income 981.00 3,438.00
Profit before tax 2,659.00 17,219.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Performance Polymers & Chemicals 53,102.00 53,102.00
2 P&K Fertilizers 35,395.00 35,395.00
3 Agri Nutrients 618.00 618.00
Total Segment Asset 89,115.00 89,115.00
Un-allocable Assets 4,426.00 4,426.00
Net Segment Asset 93,541.00 93,541.00
4 Segment Liabilities
Segment Liabilities
1 Performance Polymers & Chemicals 28,012.00 28,012.00
2 P&K Fertilizers 12,096.00 12,096.00
3 Agri Nutrients 422.00 422.00
Total Segment Liabilities 40,530.00 40,530.00
Un-allocable Liabilities 3,949.00 3,949.00
Net Segment Liabilities 44,479.00 44,479.00
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 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 or loss 85.00 48.00
Total Amount of items that will not be reclassified to profit and loss 85.00 48.00
2 Income tax relating to items that will not be reclassified to profit or loss 21.00 12.00
3 Amount of items that will be reclassified to profit and loss
1 items that will be reclassified to profit or loss 18.00 63.00
Total Amount of items that will be reclassified to profit and loss 18.00 63.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 82.00 99.00



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 17,219.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 658.00
Adjustments for decrease (increase) in inventories (2,413.00)
Adjustments for decrease (increase) in trade receivables, current (14,549.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
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 8,823.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,782.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
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 (46.00)
Adjustments for dividend income 0.00
Adjustments for interest income 11.00
Adjustments for share-based payments 480.00
Adjustments for fair value losses (gains) 0.00
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) 11.00
Other adjustments for non-cash items (11.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (5,276.00)
Net cash flows from (used in) operations 11,943.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 4,463.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 7,480.00
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 4.00
Purchase of property, plant and equipment 3,964.00
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 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 11.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (3,949.00)
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 74.00
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 0.00
Repayments of borrowings 2,773.00
Payments of lease liabilities 414.00
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (505.00)
Net cash flows from (used in) financing activities (3,618.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (87.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 63.00
Net increase (decrease) in cash and cash equivalents (24.00)
Cash and cash equivalents cash flow statement at beginning of period 589.00
Cash and cash equivalents cash flow statement at end of period 565.00





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 BGJC & Associates LLP Yes 31-05-2028