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 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 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



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 1,50,837.00 1,50,837.00
Other income 995.00 995.00
Total income 1,51,832.00 1,51,832.00
2 Expenses
(a) Cost of materials consumed 92,582.00 92,582.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (9,291.00) (9,291.00)
(d) Employee benefit expense 20,762.00 20,762.00
(e) Finance costs 11,056.00 11,056.00
(f) Depreciation, depletion and amortisation expense 7,375.00 7,375.00
(f) Other Expenses
1 Other Expenses 30,351.00 30,351.00
Total other expenses 30,351.00 30,351.00
Total expenses 1,52,835.00 1,52,835.00
3 Total profit before exceptional items and tax (1,003.00) (1,003.00)
4 Exceptional items 0.00 0.00
5 Total profit before tax (1,003.00) (1,003.00)
6 Tax expense
7 Current tax 991.00 991.00
8 Deferred tax (184.00) (184.00)
9 Total tax expenses 807.00 807.00
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 (1,810.00) (1,810.00)
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 30.00 30.00
16 Total profit (loss) for period (1,780.00) (1,780.00)
17 Other comprehensive income net of taxes (326.00) (326.00)
18 Total Comprehensive Income for the period (2,106.00) (2,106.00)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (1,493.00) (1,493.00)
Total profit or loss, attributable to non-controlling interests (287.00) (287.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (1,799.00) (1,799.00)
Total comprehensive income for the period attributable to owners of parent non-controlling interests (307.00) (307.00)
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 -0.2 -0.2
Diluted earnings (loss) per share from continuing operations -0.2 -0.2
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 -0.2 -0.2
Diluted earnings (loss) per share from continuing and discontinued operations -0.2 -0.2
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 Jain Irrigation Systems Limited which includes the financial results financial information of its Subsidiaries, including step down subsidiaries collectively the Group and its interest in one Associate and one Joint Venture for the quarter ended June 30 2026 have been 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 Other expenses includes foreign exchange gain and derivatives loss of Rs. 2.79 Crore, Rs. 31.09 Crore and Rs. 29.50 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. 81.34 Crore respectively. 4 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. 5 Exceptional Items included the following i Rs. 23.97 crore accounted during the year ended March 31 2026, due to impact of new labour codes effective from November 21, 2025 ii Rs. 14.91 Crore accounted during the year ended March 31, 2026, as derecognition of goodwill on account of liquidation of one of the nonoperational subsidiary company of the Group and expenses incurred by a subsidiary company Rs. 16.45 Crore on account of a prolonged disruption in production arising from the immediate shutdown and repair of critical plant equipment, which are not in the ordinary course of business. 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 yeartodate 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 Consolidated Consolidated
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 50,985.00 50,985.00
3 Agro Processing Division 54,773.00 54,773.00
Total Segment Revenue 1,50,837.00 1,50,837.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,50,837.00 1,50,837.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Hi-tech Agri Input Products 2,589.00 2,589.00
2 Plastic Division 4,308.00 4,308.00
3 Agro Processing Division 2,213.00 2,213.00
Total Profit before tax 9,110.00 9,110.00
i. Finance cost 11,056.00 11,056.00
ii. Other Unallocable Expenditure net off Unallocable income (973.00) (973.00)
Profit before tax (973.00) (973.00)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Hi-tech Agri Input Products 4,98,735.00 4,98,735.00
2 Plastic Division 2,04,765.00 2,04,765.00
3 Agro Processing Division 3,33,357.00 3,33,357.00
Total Segment Asset 10,36,857.00 10,36,857.00
Un-allocable Assets 1,92,982.00 1,92,982.00
Net Segment Asset 12,29,839.00 12,29,839.00
4 Segment Liabilities
Segment Liabilities
1 Hi-tech Agri Input Products 52,646.00 52,646.00
2 Plastic Division 81,383.00 81,383.00
3 Agro Processing Division 2,23,832.00 2,23,832.00
Total Segment Liabilities 3,57,861.00 3,57,861.00
Un-allocable Liabilities 2,85,704.00 2,85,704.00
Net Segment Liabilities 6,43,565.00 6,43,565.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1 Group 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,Intergrated 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. c Agro Processing includes Fruits, Onion Products, Spices and Bio Gas. 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. 4 Total segment liabilities includes noncontrolling interest of Rs. 144.64 Crore, Rs. 147.71 Crore, and Rs. 135.84 Crore as at June 30, 2026, March 31, 2026 and June 30, 2025 respectively.



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 Remeasurements of defined benefit obligations gains / (loss) (103.00) (103.00)
2 Income tax relating to the above items 27.00 27.00
Total Amount of items that will not be reclassified to profit and loss (76.00)
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
1 Exchange differences on translations of Foreign Operations (250.00) (250.00)
Total Amount of items that will be reclassified to profit and loss (250.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (326.00) (326.00)