Integrated Filing — IndAS



General information about company

Scrip Code 500219
NSE Symbol JISLJALEQS
MSEI Symbol NOTLISTED
ISIN INE175A01038
Name of company JAIN IRRIGATION SYSTEMS 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 10-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-08-2026
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 Standalone
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 10-08-2026   12:15:00
End date and time of board meeting 10-08-2026   13:20:00
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
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 Standalone Standalone
1 Income
Revenue from operations 69,932.00 69,932.00
Other income 1,137.00 1,137.00
Total income 71,069.00 71,069.00
2 Expenses
(a) Cost of materials consumed 41,389.00 41,389.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,377.00) (3,377.00)
(d) Employee benefit expense 9,458.00 9,458.00
(e) Finance costs 6,975.00 6,975.00
(f) Depreciation, depletion and amortisation expense 4,335.00 4,335.00
(f) Other Expenses
1 Other Expenses 14,032.00 14,032.00
Total other expenses 14,032.00 14,032.00
Total expenses 72,812.00 72,812.00
3 Total profit before exceptional items and tax (1,743.00) (1,743.00)
4 Exceptional items 0.00 0.00
5 Total profit before tax (1,743.00) (1,743.00)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (349.00) (349.00)
9 Total tax expenses (349.00) (349.00)
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 (1,394.00) (1,394.00)
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 0.00 0.00
16 Total profit (loss) for period (1,394.00) (1,394.00)
17 Other comprehensive income net of taxes (60.00) (60.00)
18 Total Comprehensive Income for the period (1,454.00) (1,454.00)
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 14,678.00 14,678.00
Face value of equity share capital 2 2
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 -0.19 -0.19
Diluted earnings (loss) per share from continuing operations -0.19 -0.19
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 -0.19 -0.19
Diluted earnings (loss) per share from continuing and discontinued operations -0.19 -0.19
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 Standalone financial results for the quarter ended June 30 2026 were reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors of the Company at its meeting held on August 10 2026 and are available on the Companys website www.jains.com 2 The statutory Auditors Singhi and Co, Chartered Accountants, have carried out limited review of the results for the quarter ended June 30 2026 3 Finance cost includes noncash transaction being unwinding of 0.01 Percent NCDs or ECBs as per effective interest rate of Rs. 20.93 Crore, Rs. 20.32 Crore and Rs. 19.31 Crore for the quarter ended June 30 2026, quarter ended March 31 2026 and quarter ended June 30 2025 respectively. The amount for year ended March 31 2026 are Rs. 83.61 Crore. 4 Other expenses includes foreign exchange gain of Rs. 2.21 Crore, Rs. 9.55 Crore and Rs. 2.35 Crore for the quarter ended June 30 2026, quarter ended March 31 2026 and quarter ended June 30 2025 respectively. The amount for year ended March 31 2026 are Rs. 22.92 Crore. 5 Exceptional Items include Rs. 20.72 crore accounted during the year ended March 31 2026, due to impact of new labour codes effective from November 21, 2025. 6.The figures of the last quarter are the balancing figures between audited figures in respect of full financial year up to March 31 2026 and the unaudited published year to date figures up to December 31 2025 being the figures up to the end of the third quarter of financial year which were subject to limited review.



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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Hi-tech Agri Input Products 45,079.00 45,079.00
2 Plastic Division 24,853.00 24,853.00
Total Segment Revenue 69,932.00 69,932.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 69,932.00 69,932.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Hi-tech Agri Input Products 2,704.00 2,704.00
2 Plastic Division 1,391.00 1,391.00
Total Profit before tax 4,095.00 4,095.00
i. Finance cost 6,975.00 6,975.00
ii. Other Unallocable Expenditure net off Unallocable income (1,137.00) (1,137.00)
Profit before tax (1,743.00) (1,743.00)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Hi-tech Agri Input Products 3,91,859.00 3,91,859.00
2 Plastic Division 1,36,027.00 1,36,027.00
Total Segment Asset 5,27,886.00 5,27,886.00
Un-allocable Assets 3,37,514.00 3,37,514.00
Net Segment Asset 8,65,400.00 8,65,400.00
4 Segment Liabilities
Segment Liabilities
1 Hi-tech Agri Input Products 51,598.00 51,598.00
2 Plastic Division 28,195.00 28,195.00
Total Segment Liabilities 79,793.00 79,793.00
Un-allocable Liabilities 2,71,232.00 2,71,232.00
Net Segment Liabilities 3,51,025.00 3,51,025.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1 Company has considered business segment for reporting purpose primarily based on customer category. The products considered for the each business segment are a Hitech Agri Input Products division includes Micro Irrigation Systems,Solar Agri Pump, Integrated Irrigation Projects, Tissue Culture Plants, Solar Thermal Products, Solar Photovoltaic System, Solar Power Pack, Solar Power generation and Agri R and D Activities. b Plastic Division includes PVC Piping Products, PE Piping Products, Piping Projects and Plastic Sheets. 2 The revenue and results figure given above are directly identifiable to respective segments and expenditure on common services incurred at the corporate level are not directly identifiable to respective segments have been shown as Other Unallocable Expenditure. 3.Segment Assets and Liability figures given above are directly identifiable to respective segments and Assets and Liability for corporate services for head office and investments have been shown as Unallocable.



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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of defined benefit obligations gains / (loss) (80.00) (80.00)
2 Income tax relating to the above items 20.00 20.00
Total Amount of items that will not be reclassified to profit and loss (60.00)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 (60.00) (60.00)