Integrated Filing — IndAS



General information about company

Scrip Code 500380
NSE Symbol JKLAKSHMI
MSEI Symbol NOTLISTED
ISIN INE786A01032
Name of company JK Lakshmi Cement 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 05-08-2026
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 Single segment
Description of single segment Cementitious Matarials
Start date and time of board meeting 05-08-2026   14:00:00
End date and time of board meeting 05-08-2026   15:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 01-04-2026 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 1,90,478.00 1,90,478.00
Other income 1,543.00 1,543.00
Total income 1,92,021.00 1,92,021.00
2 Expenses
(a) Cost of materials consumed 32,005.00 32,005.00
(b) Purchases of stock-in-trade 3,865.00 3,865.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 4,116.00 4,116.00
(d) Employee benefit expense 12,771.00 12,771.00
(e) Finance costs 5,111.00 5,111.00
(f) Depreciation, depletion and amortisation expense 8,281.00 8,281.00
(f) Other Expenses
1 Power and Fuel 42,803.00 42,803.00
2 Transport, Clearing & Forwarding charges 41,399.00 41,399.00
3 Other Expenses 27,653.00 27,653.00
Total other expenses 1,11,855.00 1,11,855.00
Total expenses 1,78,004.00 1,78,004.00
3 Total profit before exceptional items and tax 14,017.00 14,017.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 14,017.00 14,017.00
6 Tax expense
7 Current tax 3,056.00 3,056.00
8 Deferred tax 257.00 257.00
9 Total tax expenses 3,313.00 3,313.00
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 10,704.00 10,704.00
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 103.00 103.00
16 Total profit (loss) for period 10,807.00 10,807.00
17 Other comprehensive income net of taxes (88.00) (88.00)
18 Total Comprehensive Income for the period 10,719.00 10,719.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 10,802.00 10,802.00
Total profit or loss, attributable to non-controlling interests 5.00 5.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 10,714.00 10,714.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 5.00 5.00
21 Details of equity share capital
Paid-up equity share capital 6,209.00 6,209.00
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 8.7 8.7
Diluted earnings (loss) per share from continuing operations 8.7 8.7
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 8.7 8.7
Diluted earnings (loss) per share from continuing and discontinued operations 8.7 8.7
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The Company has only one business segment namely Cementitious Materials. 2a. During the Year ended March 31, 2024, the Company (Holding Company), upon signing of a Share Purchase and Shareholders Agreement (SPA) dated February 9, 2024, had acquired 85% equity stake in Agrani Cement Private Limited (and its three wholly owned subsidiaries, together known as Trivikram Consortium) for Rs. 325.11 Crore. The Trivikram Consortium had earlier been awarded an MDO Contract for three limestone mines in the State of Assam (approx. 335 MT reserves) by Assam Mineral Development Corporation Limited (AMDCL). During the year ended March 31, 2026, AMDCL cancelled the aforesaid MDO Contract on the ground of non-compliance by the Trivikram Consortium for inducting the Company as an Equity Partner. Consequently, during the Quarter/ Year ended March 31, 2026, the Company has derecognized the Investment of Rs. 325 Crore as an Exceptional Item and also written back the Unpaid Liability of Rs. 195 Crore and recognized the Rs. 130 Crore paid as Claims Recoverable (Exceptional Item) in the Standalone Financial Results. The Company has also de-recognized the corresponding Mining Rights as stated above of Rs. 325 Crore in the Consolidated Financial Results of Quarter and Year ended March 31, 2026. 2b. The Company has initiated legal proceedings against the seller for recovery of the aforesaid Rs. 130 Crore along with damages. During the Quarter ended June 30, 2026, the Company has filed petition under Section 9 of the Arbitration and Conciliation Act, 1996 before the Hon'ble High Court of Delhi for securing recovery of the said amount. Notice has been issued in the matter and the same is listed for hearing on November 5, 2026. Based on the Legal Opinion & Assessment of the terms of SPA, the Management is confident of recovering the amount paid of Rs. 130 Crore. Accordingly, considered the same as good for recovery. 3. The figures for the previous periods have been regrouped / rearranged wherever necessary. 4. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 05, 2026. The Auditors of the Company have carried out a Limited Review of the same.



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)
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 01-04-2026 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 Re-measurement (losses)/gain on defined benefits plans (117.00) (117.00)
Total Amount of items that will not be reclassified to profit and loss (117.00)
2 Income tax relating to items that will not be reclassified to profit or loss (29.00) (29.00)
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 (88.00) (88.00)





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 Lodha & Co LLP Yes 31-03-2027