Integrated Filing — IndAS



General information about company

Scrip Code 524330
NSE Symbol JAYAGROGN
MSEI Symbol NOTLISTED
ISIN INE785A01026
Name of company Jayant Agro Organics 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 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 29-05-2026   18:00:00
End date and time of board meeting 29-05-2026   19:15:00
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 Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 64,666.16 2,40,573.55
Other income 132.96 425.91
Total income 64,799.12 2,40,999.46
2 Expenses
(a) Cost of materials consumed 51,945.71 1,80,856.70
(b) Purchases of stock-in-trade 3,304.45 25,320.70
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,442.09) (2,666.11)
(d) Employee benefit expense 1,930.11 7,507.89
(e) Finance costs 186.20 1,537.88
(f) Depreciation, depletion and amortisation expense 565.81 2,166.12
(f) Other Expenses
1 Other Expenses 5,592.66 19,173.26
Total other expenses 5,592.66 19,173.26
Total expenses 62,082.85 2,33,896.44
3 Total profit before exceptional items and tax 2,716.27 7,103.02
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,716.27 7,103.02
6 Tax expense
7 Current tax 566.10 1,872.61
8 Deferred tax 146.27 64.60
9 Total tax expenses 712.37 1,937.21
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 2,003.90 5,165.81
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 (177.42) (149.18)
16 Total profit (loss) for period 1,826.48 5,016.63
17 Other comprehensive income net of taxes (633.29) (1,034.82)
18 Total Comprehensive Income for the period 1,193.19 3,981.81
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,768.38 5,040.98
Total profit or loss, attributable to non-controlling interests 58.10 (24.35)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,166.24 4,070.83
Total comprehensive income for the period attributable to owners of parent non-controlling interests 26.95 (89.02)
21 Details of equity share capital
Paid-up equity share capital 1,500.00 1,500.00
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 59,507.41
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.89 16.8
Diluted earnings (loss) per share from continuing operations 5.89 16.8
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 5.89 16.8
Diluted earnings (loss) per share from continuing and discontinued operations 5.89 16.8
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) 1) The above audited consolidated financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) framework as prescribed under Section 133 of Companies Act, 2013 ('The Act') read with the relevant rules thereunder and in terms of Regulation 33 of the Securities and Exchange Board of India ('SEBI') (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2) The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 29, 2026. The Statutory Auditors of the Company have issued audit reports with unmodified opinion on the above results. 3) The Board has recommended a dividend of Rs. 3.50/- per share on equity shares of Rs. 5 /- each (70%) for the year ended March 31, 2026, subject to approval of members of the Company at the forthcoming Annual General Meeting. 4) The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures up to the third quarter. 5) The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes . The Codes have been made effective from November 21, 2025. The incremental impact of these changes, assessed by the Company, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, is not material and has been recognised in the financial results of the Company. 6) Figures for the previous periods have been regrouped/re-classified wherever necessary to make them comparable.



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 32,775.32
Capital work-in-progress 1,003.65
Investment property
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1,101.48
Trade receivables, non-current
Loans, non-current 7.04
Other non-current financial assets
1 Security Deposit 137.74
2 Fixed Deposit with Banks 90.47
Total of other non-current financial assets 228.21
Total non-current financial assets 1,336.73
Deferred tax assets (net)
Other non-current assets
1 Capital Advances 132.83
2 Service Tax and VAT Recoverable 178.22
3 Prepaid Expense 123.38
4 Balance with Government Authority 125.94
Total of other non-current assets 560.37
Total non-current assets 35,676.07
2 Current assets
Inventories 26,634.47
Current financial asset
Current investments 0.00
Trade receivables, current 30,015.60
Cash and cash equivalents 1,194.85
Bank balance other than cash and cash equivalents 53.18
Loans, current 238.65
Other current financial assets
Total of other current financial assets 383.97
Total current financial assets 31,886.25
Current tax assets (net) 366.34
Other current assets
1 Advance to Suppliers other than Capital Advances 934.62
2 GST and VAT Recoverable 2,586.41
3 Travel Advances 0.70
4 Prepaid Expenses 141.69
Total of other current assets 3,663.42
Total current assets 62,550.48
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 98,226.55
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,500.00
Other equity 59,507.41
Total equity attributable to owners of parent 61,007.41
Non controlling interest 3,170.66
Total equity 64,178.07
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 502.84
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 Rent Liabilities 285.23
2 Security Deposits 31.67
Total of other non-current financial liabilities 316.90
Total non-current financial liabilities 819.74
Provisions, non-current 677.87
Deferred tax liabilities (net) 2,550.07
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 4,047.68
Current liabilities
Current financial liabilities
Borrowings, current 12,159.33
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 4,816.54
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 8,349.02
Total Trade payable 13,165.56
Other current financial liabilities
1 Lease Rent Liabilities 175.29
2 Interest Accrued but not Due on Borrowings 3.44
3 Unclaimed Dividend 39.03
4 Mark to Market Loss on Forward Contracts 2,343.98
5 Creditors for Capital Goods 311.43
6 Employees Payable 327.59
Total of other current financial liabilities 3,200.76
Total current financial liabilities 28,525.65
Other current liabilities 923.94
1 Advances from Customers 693.29
2 Statutory Dues 230.65
Total of other current liabilities 923.94
Provisions, current 551.21
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 30,000.80
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 34,048.48
Total equity and liabilites 98,226.55
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 Castor Oil 31,922.08 1,26,153.83
2 Castor Oil Derivatives 32,649.06 1,14,085.16
3 Power Generation 0.0009502 0.0033456
Total Segment Revenue 64,666.16 2,40,573.55
Less: Inter segment revenue 0.00 0.00
Revenue from operations 64,666.16 2,40,573.55
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Castor Oil 272.48 654.46
2 Castor Oil Derivatives 2,393.67 7,601.92
3 Power Generation 29.61 144.90
Total Profit before tax 2,695.76 8,401.28
i. Finance cost 186.20 1,537.88
ii. Other Unallocable Expenditure net off Unallocable income (206.71) (239.62)
Profit before tax 2,716.27 7,103.02
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Castor Oil 34,991.20 34,991.20
2 Castor Oil Derivatives 59,445.53 59,445.53
3 Power Generation 1,245.69 1,245.69
Total Segment Asset 95,682.42 95,682.42
Un-allocable Assets 2,544.12 2,544.12
Net Segment Asset 98,226.54 98,226.54
4 Segment Liabilities
Segment Liabilities
1 Castor Oil 19,466.38 19,466.38
2 Castor Oil Derivatives 13,743.64 13,743.64
3 Power Generation 29.61 29.61
Total Segment Liabilities 33,239.63 33,239.63
Un-allocable Liabilities 3,979.50 3,979.50
Net Segment Liabilities 37,219.13 37,219.13
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1) The Company has reported segment as per Indian Accounting Standard 108 'Operating Segments' (Ind AS 108) read with SEBI's circular dated July 5, 2016. The identification of operating segments is consistent with performance assessment and resource allocation by the management. 2) Segment composition: Oil segment comprises of manufacturing and trading of various grades of Castor Oil, Derivative segment comprises of manufacturing and trading of various grades of value added products based on castor oil and Power segment comprises of generation of power through wind energy.



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 of the net defined benefit (liability)/asset 84.75 71.78
Total Amount of items that will not be reclassified to profit and loss 84.75 71.78
2 Income tax relating to items that will not be reclassified to profit or loss 21.33 18.07
3 Amount of items that will be reclassified to profit and loss
1 Fair value changes on cash flow hedges (995.78) (1,454.67)
Total Amount of items that will be reclassified to profit and loss (995.78) (1,454.67)
4 Income tax relating to items that will be reclassified to profit or loss (299.07) (366.14)
5 Total Other comprehensive income (633.29) (1,034.82)



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 7,103.02
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (4,038.51)
Adjustments for decrease (increase) in trade receivables, current (5,744.32)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (383.73)
Adjustments for decrease (increase) in other non-current assets (188.68)
Adjustments for other financial assets, non-current 240.76
Adjustments for other financial assets, current (135.94)
Adjustments for other bank balances 9.71
Adjustments for increase (decrease) in trade payables, current 3,474.99
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 368.15
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 2,166.12
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 73.30
Adjustments for provisions, non-current 22.32
Adjustments for other financial liabilities, current 907.31
Adjustments for other financial liabilities, non-current 0.50
Adjustments for unrealised foreign exchange losses gains 256.87
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
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 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (29.56)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (3,000.71)
Net cash flows from (used in) operations 4,102.31
Dividends received (0.25)
Interest paid (1,537.88)
Interest received 0.00
Income taxes paid (refund) 1,286.16
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 4,353.78
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 42.75
Purchase of property, plant and equipment 3,418.56
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 0.25
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (3,375.56)
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 2,070.59
Repayments of borrowings 0.00
Payments of lease liabilities 333.81
Dividends paid 750.00
Interest paid 1,537.88
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (551.10)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 427.12
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 427.12
Cash and cash equivalents cash flow statement at beginning of period 767.73
Cash and cash equivalents cash flow statement at end of period 1,194.85





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 T. P. Ostwal & Associates LLP Yes 31-07-2027