Integrated Filing — IndAS



General information about company

Scrip Code 532940
NSE Symbol JKIL
MSEI Symbol NOTLISTED
ISIN INE576101022
Name of company J.KUMAR INFRAPROJECTS 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 06-08-2026
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 CPNSTRUCTION
Start date and time of board meeting 06-08-2026   13:00:00
End date and time of board meeting 06-08-2026   14:30:00
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 1,51,120.88 1,51,120.88
Other income 1,945.02 1,945.02
Total income 1,53,065.90 1,53,065.90
2 Expenses
(a) Cost of materials consumed 99,033.27 99,033.27
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 11,439.94 11,439.94
(e) Finance costs 4,406.79 4,406.79
(f) Depreciation, depletion and amortisation expense 5,165.12 5,165.12
(f) Other Expenses
1 Construction Expenses 17,130.33 17,130.33
2 Administrative & other expenses 2,058.01 2,058.01
Total other expenses 19,188.34 19,188.34
Total expenses 1,39,233.46 1,39,233.46
3 Total profit before exceptional items and tax 13,832.44 13,832.44
4 Exceptional items 0.00 0.00
5 Total profit before tax 13,832.44 13,832.44
6 Tax expense
7 Current tax 3,650.73 3,650.73
8 Deferred tax 478.82 478.82
9 Total tax expenses 4,129.55 4,129.55
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 9,702.89 9,702.89
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 39.22 39.22
16 Total profit (loss) for period 9,742.11 9,742.11
17 Other comprehensive income net of taxes 599.60 599.60
18 Total Comprehensive Income for the period 10,341.71 10,341.71
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 9,753.87 9,753.87
Total profit or loss, attributable to non-controlling interests (11.76) (11.76)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 599.60 599.60
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 3,783.28 3,783.28
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 12.88 12.88
Diluted earnings (loss) per share from continuing operations 12.88 12.88
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 12.88 12.88
Diluted earnings (loss) per share from continuing and discontinued operations 12.88 12.88
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 above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on August 06, 2026. 2.These results have been prepared in accordance with the Indian Accounting Standards as prescribed under section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules as amended from time to time. 3.The Limited Review for the Quarter ended June 30, 2026 as required under Regulation 33 SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 has been completed by the Statutory Auditors of the Company. 4.The Company is primarily engaged in Construction and Engineering Activities and there are no other reportable segments under Ind AS 108 Operating Segments. 5The figures for the previous period/year have been regrouped/reclassified wherever considered necessary.



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 Remeasurement of gains (losses) on defined benefit plans 63.64 63.64
Total Amount of items that will not be reclassified to profit and loss 63.64
2 Income tax relating to items that will not be reclassified to profit or loss 16.02 16.02
3 Amount of items that will be reclassified to profit and loss
1 items that will be reclassified to profit or loss 737.65 737.65
Total Amount of items that will be reclassified to profit and loss 737.65
4 Income tax relating to items that will be reclassified to profit or loss 185.67 185.67
5 Total Other comprehensive income 599.60 599.60