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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 31-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 31-07-2026   18:00:00
End date and time of board meeting 31-07-2026   19:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 79,660.74 79,660.74
Other income 153.49 153.49
Total income 79,814.23 79,814.23
2 Expenses
(a) Cost of materials consumed 63,307.82 63,307.82
(b) Purchases of stock-in-trade 16,625.49 16,625.49
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (12,233.66) (12,233.66)
(d) Employee benefit expense 2,074.00 2,074.00
(e) Finance costs 690.61 690.61
(f) Depreciation, depletion and amortisation expense 584.13 584.13
(f) Other Expenses
1 Other Expenses 5,987.83 5,987.83
Total other expenses 5,987.83 5,987.83
Total expenses 77,036.22 77,036.22
3 Total profit before exceptional items and tax 2,778.01 2,778.01
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,778.01 2,778.01
6 Tax expense
7 Current tax 674.55 674.55
8 Deferred tax 51.26 51.26
9 Total tax expenses 725.81 725.81
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 2,052.20 2,052.20
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 10.54 10.54
16 Total profit (loss) for period 2,062.74 2,062.74
17 Other comprehensive income net of taxes 805.44 805.44
18 Total Comprehensive Income for the period 2,868.18 2,868.18
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,006.15 2,006.15
Total profit or loss, attributable to non-controlling interests 56.59 56.59
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2,749.16 2,749.16
Total comprehensive income for the period attributable to owners of parent non-controlling interests 119.02 119.02
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
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.69 6.69
Diluted earnings (loss) per share from continuing operations 6.69 6.69
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 6.69 6.69
Diluted earnings (loss) per share from continuing and discontinued operations 6.69 6.69
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 unaudited consolidated financial results of Jayant Agro-Organics Limited ('the Company'), its subsidiaries and a joint venture ('the Group') have been prepared in accordance with Indian Accounting Standards (Ind 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 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 July 31, 2026. The Statutory Auditors of the Company have carried out a Limited Review of the aforesaid results. 3) The Consolidated results of the Group has three reportable business segments, Castor Oil, Castor Oil Derivatives and Power Generation. 4) 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


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Castor Oil 44,373.94 44,373.94
2 Castor Oil Derivatives 35,162.48 35,162.48
3 Power Generation 0.0012432 0.0012432
Total Segment Revenue 79,660.74 79,660.74
Less: Inter segment revenue 0.00 0.00
Revenue from operations 79,660.74 79,660.74
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Castor Oil 652.64 652.64
2 Castor Oil Derivatives 2,736.75 2,736.75
3 Power Generation 70.97 70.97
Total Profit before tax 3,460.36 3,460.36
i. Finance cost 690.61 690.61
ii. Other Unallocable Expenditure net off Unallocable income (8.26) (8.26)
Profit before tax 2,778.01 2,778.01
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Castor Oil 62,113.94 62,113.94
2 Castor Oil Derivatives 63,210.46 63,210.46
3 Power Generation 1,457.50 1,457.50
Total Segment Asset 1,26,781.90 1,26,781.90
Un-allocable Assets 2,732.24 2,732.24
Net Segment Asset 1,29,514.14 1,29,514.14
4 Segment Liabilities
Segment Liabilities
1 Castor Oil 38,122.03 38,122.03
2 Castor Oil Derivatives 23,075.16 23,075.16
3 Power Generation 146.75 146.75
Total Segment Liabilities 61,343.94 61,343.94
Un-allocable Liabilities 4,413.64 4,413.64
Net Segment Liabilities 65,757.58 65,757.58
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 exports of various grades of Castor Oil, Derivative segment comprises of manufacturing and exports 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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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 (55.75) (55.75)
Total Amount of items that will not be reclassified to profit and loss (55.75)
2 Income tax relating to items that will not be reclassified to profit or loss (14.03) (14.03)
3 Amount of items that will be reclassified to profit and loss
1 Fair value changes on cash flow hedges 1,169.97 1,169.97
Total Amount of items that will be reclassified to profit and loss 1,169.97
4 Income tax relating to items that will be reclassified to profit or loss 322.81 322.81
5 Total Other comprehensive income 805.44 805.44