Integrated Filing — IndAS



General information about company

Scrip Code 544547
NSE Symbol JKIPL
MSEI Symbol NOTLISTED
ISIN INE1FF001016
Name of company JINKUSHAL INDUSTRIES 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 29-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-05-2026
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 Standalone
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 Wholesale of Other Machinery Equipment
Start date and time of board meeting 29-05-2026   19:30:00
End date and time of board meeting 29-05-2026   20:15:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public No
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. No
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 01-04-2026
Indicate Company website link for updated RPT policy of the Company https://www.jkipl.in/investors/
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NA



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 Standalone Standalone
1 Income
Revenue from operations 13,305.64 31,337.61
Other income 0.62 65.19
Total income 13,306.26 31,402.80
2 Expenses
(a) Cost of materials consumed 174.96 575.34
(b) Purchases of stock-in-trade 10,854.53 25,293.09
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 179.57 80.34
(d) Employee benefit expense 212.39 901.68
(e) Finance costs 132.72 495.52
(f) Depreciation, depletion and amortisation expense 19.74 82.40
(f) Other Expenses
1 Other expenses 1,044.06 1,244.10
2 Direct expenses 526.54 1,069.86
Total other expenses 1,570.60 2,313.96
Total expenses 13,144.51 29,742.33
3 Total profit before exceptional items and tax 161.75 1,660.47
4 Exceptional items 0.00 0.00
5 Total profit before tax 161.75 1,660.47
6 Tax expense
7 Current tax 129.97 436.76
8 Deferred tax (63.96) (19.89)
9 Total tax expenses 66.01 416.87
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 95.74 1,243.60
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 95.74 1,243.60
17 Other comprehensive income net of taxes (17.47) (4.10)
18 Total Comprehensive Income for the period 78.27 1,239.50
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 3,838.60 3,838.60
Face value of equity share capital 10 10
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 0.25 3.65
Diluted earnings (loss) per share from continuing operations 0.25 3.65
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 0.25 3.65
Diluted earnings (loss) per share from continuing and discontinued operations 0.25 3.65
24 Debt equity ratio 0.6100 0.6100
25 Debt service coverage ratio 0.0300 0.2100
26 Interest service coverage ratio 2.2200 4.3500
27 Disclosure of notes on financial results



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 790.70
Capital work-in-progress 103.64
Investment property 0.00
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development 5.63
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 117.30
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other Non-current Financial assets 128.49
Total of other non-current financial assets 128.49
Total non-current financial assets 245.79
Deferred tax assets (net)
Other non-current assets
Total of other non-current assets
Total non-current assets 1,145.76
2 Current assets
Inventories 945.35
Current financial asset
Current investments 2,249.16
Trade receivables, current 21,750.65
Cash and cash equivalents 2,261.07
Bank balance other than cash and cash equivalents 0.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 1,081.38
Total current financial assets 27,342.26
Current tax assets (net)
Other current assets
1 Other Current Assets 1,340.19
Total of other current assets 1,340.19
Total current assets 29,627.80
3 Non-current assets classified as held for sale 270.34
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 31,043.90
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,838.60
Other equity 12,724.54
Total equity attributable to owners of parent 16,563.14
Non controlling interest
Total equity 16,563.14
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
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease Liabilities 33.97
Total of other non-current financial liabilities 33.97
Total non-current financial liabilities 33.97
Provisions, non-current 32.70
Deferred tax liabilities (net) 68.71
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 135.38
Current liabilities
Current financial liabilities
Borrowings, current 10,024.59
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 15.47
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,874.02
Total Trade payable 2,889.49
Other current financial liabilities
1 Lease Liabilities 9.16
2 Other financial liabilities 951.89
Total of other current financial liabilities 961.05
Total current financial liabilities 13,875.13
Other current liabilities 448.45
1 Other current liabilities 448.45
Total of other current liabilities 448.45
Provisions, current 9.73
Current tax liabilities (Net) 12.07
Deferred government grants, Current
Total current liabilities 14,345.38
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 14,480.76
Total equity and liabilites 31,043.90
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 Standalone Standalone
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



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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 17.47 4.10
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 (17.47) (4.10)



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,660.47
Adjustments for reconcile profit (loss)
Adjustments for finance costs 496.25
Adjustments for decrease (increase) in inventories 145.18
Adjustments for decrease (increase) in trade receivables, current (12,880.70)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (965.58)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (33.54)
Adjustments for other financial assets, current (1,138.18)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 483.52
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (17.66)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 82.40
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 922.37
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 336.06
Adjustments for dividend income 0.09
Adjustments for interest income 40.85
Adjustments for share-based payments 0.00
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 57.21
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (10.80)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (12,564.41)
Net cash flows from (used in) operations (10,903.94)
Dividends received 0.00
Interest paid 399.77
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (11,303.71)
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 0.00
Purchase of property, plant and equipment 306.60
Proceeds from sales of investment property 423.49
Purchase of investment property 112.88
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 0.09
Interest received 40.86
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities 44.96
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 9,409.40
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 24,920.19
Repayments of borrowings 20,322.23
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 491.68
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (11.51)
Net cash flows from (used in) financing activities 13,504.17
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2,245.42
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 2,245.42
Cash and cash equivalents cash flow statement at beginning of period 15.67
Cash and cash equivalents cash flow statement at end of period 2,261.09





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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. Singhal & Sewak Yes 30-04-2028


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 01-10-2025
Amount Raised 11,615.45
Report filed for Quarter ended 31-03-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CARE Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To meet the Long-Term incremental Working Capital Requirements Not Applicable 7,267.50 0.00 7,245.00 0.00
2 General Corporate Purposes Not Applicable 2,142.00 0.00 2,149.00 0.00
3 Offer expenses to the extent applicable to the Fresh Issue Not Applicable 1,045.00 0.00 1,061.00 0.00


Signatory Details

Name of signatory Manish Tarachand Pande
Designation of person Company Secretary and Compliance Officer
Place Raipur
Date 29-05-2026




Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 JINKUSHAL INDUSTRIES LIMITED Abhinav Jain Director of the Company Remuneration NA 84.00 0.00 0.00
2 JINKUSHAL INDUSTRIES LIMITED Abhinav Jain Director of the Company Any other transaction Reimbursement of Expenses NA 8.65 0.00 0.00
3 JINKUSHAL INDUSTRIES LIMITED Anil Kumar Jain Director of the Company Remuneration NA 100.80 0.00 0.00
4 JINKUSHAL INDUSTRIES LIMITED Anil Kumar Jain Director of the Company Any other transaction Reimbursement of Expenses NA 4.68 0.00 0.00
5 JINKUSHAL INDUSTRIES LIMITED Anil Kumar Jain Director of the Company Any other transaction Rent NA 12.00 0.00 0.00
6 JINKUSHAL INDUSTRIES LIMITED Sumeet Kumar Berlia Director of the Company Remuneration NA 128.48 0.00 0.00
7 JINKUSHAL INDUSTRIES LIMITED Sumeet Kumar Berlia Director of the Company Any other transaction Reimbursement of Expenses NA 1.28 0.00 0.00
8 JINKUSHAL INDUSTRIES LIMITED Sandhya Jain Relative of Director Remuneration NA 42.00 0.00 0.00
9 JINKUSHAL INDUSTRIES LIMITED Sandhya Jain Relative of Director Any other transaction Reimbursement of Expenses NA 3.34 0.00 0.00
10 JINKUSHAL INDUSTRIES LIMITED Tithi Jain Relative of Director Remuneration NA 63.00 0.00 0.00
11 JINKUSHAL INDUSTRIES LIMITED Tithi Jain Relative of Director Any other transaction Reimbursement of Expenses NA 6.16 0.00 0.00
12 JINKUSHAL INDUSTRIES LIMITED Yashasvi Jain Relative of Director Remuneration NA 63.00 0.00 0.00
13 JINKUSHAL INDUSTRIES LIMITED Yashasvi Jain Relative of Director Any other transaction Reimbursement of Expenses NA 2.08 0.00 0.00
14 JINKUSHAL INDUSTRIES LIMITED Anubhavi Jain Relative of Director Remuneration NA 22.50 0.00 0.00
15 JINKUSHAL INDUSTRIES LIMITED Anubhavi Jain Relative of Director Any other transaction Reimbursement of Expenses NA 0.56 0.00 0.00
16 JINKUSHAL INDUSTRIES LIMITED Hexco Global FZE Subsidiary Company Sale of goods or services NA 30,907.06 0.00 0.00
17 JINKUSHAL INDUSTRIES LIMITED Manish Tarachand Pande Company secretary Remuneration NA 3.60 0.00 0.00
18 JINKUSHAL INDUSTRIES LIMITED Jain Shalu and associates Firm of Relative of Director Any other transaction Consultancy charges NA 12.00 0.00 0.00
Total value of transaction during the reporting period 31,465.19