Integrated Filing — IndAS
General information about company
| Scrip Code |
543271 |
| NSE Symbol |
JUBLINGREA |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE0BY001018 |
| Name of company |
JUBILANT INGREVIA 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 |
27-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
14-10-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
27-10-2026 11:10:00 |
| End date and time of board meeting |
27-10-2026 14:00:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| 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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
1,39,423.00 |
2,69,450.00 |
|
Other income |
903.00 |
1,925.00 |
|
Total income |
1,40,326.00 |
2,71,375.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
69,790.00 |
1,41,558.00 |
| (b) |
Purchases of stock-in-trade |
2,290.00 |
8,695.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
81.00 |
(15,235.00) |
| (d) |
Employee benefit expense |
12,211.00 |
23,947.00 |
| (e) |
Finance costs |
2,250.00 |
3,993.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
5,093.00 |
10,194.00 |
| (f) |
Other Expenses |
| 1 |
Power and fuel expense |
12,300.00 |
26,146.00 |
| 2 |
Others |
21,510.00 |
43,187.00 |
|
Total other expenses |
33,810.00 |
69,333.00 |
|
Total expenses |
1,25,525.00 |
2,42,485.00 |
| 3 |
Total profit before exceptional items and tax |
14,801.00 |
28,890.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
14,801.00 |
28,890.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
2,312.00 |
6,608.00 |
| 8 |
Deferred tax |
1,343.00 |
551.00 |
| 9 |
Total tax expenses |
3,655.00 |
7,159.00 |
| 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 |
11,146.00 |
21,731.00 |
| 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 |
(3.00) |
(6.00) |
| 16 |
Total profit (loss) for period |
11,143.00 |
21,725.00 |
| 17 |
Other comprehensive income net of taxes |
(170.00) |
336.00 |
| 18 |
Total Comprehensive Income for the period |
10,973.00 |
22,061.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
11,143.00 |
21,725.00 |
|
Total profit or loss, attributable to non-controlling interests |
0.00 |
0.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
10,973.00 |
22,061.00 |
|
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 |
1,578.00 |
1,578.00 |
|
Face value of equity share capital |
1578 |
1578 |
| 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 |
7.07 |
13.77 |
|
Diluted earnings (loss) per share from continuing operations |
7.06 |
13.74 |
| 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 |
7.07 |
13.77 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
7.06 |
13.74 |
| 24 |
Debt equity ratio |
0.2100 |
0.2100 |
| 25 |
Debt service coverage ratio |
4.5600 |
4.6800 |
| 26 |
Interest service coverage ratio |
9.8400 |
10.7900 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2026 |
| Date of end of reporting period |
30-09-2026 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
3,12,352.00 |
|
Capital work-in-progress |
28,057.00 |
|
Investment property |
|
|
Goodwill |
613.00 |
|
Other intangible assets |
2,718.00 |
|
Intangible assets under development |
|
|
Biological assets other than bearer plants |
|
|
Investments accounted for using equity method |
685.00 |
|
Non-current financial assets |
|
|
Non-current investments |
3,035.00 |
|
Trade receivables, non-current |
|
|
Loans, non-current |
34.00 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
4,145.00 |
|
Total of other non-current financial assets |
4,145.00 |
|
Total non-current financial assets |
7,214.00 |
|
Deferred tax assets (net) |
1,374.00 |
|
Other non-current assets |
|
| 1 |
Income-tax assets (net) |
821.00 |
| 2 |
Other non-current assets |
2,109.00 |
|
Total of other non-current assets |
2,930.00 |
|
Total non-current assets |
3,55,943.00 |
| 2 |
Current assets |
|
|
Inventories |
1,08,365.00 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
90,803.00 |
|
Cash and cash equivalents |
20,069.00 |
|
Bank balance other than cash and cash equivalents |
150.00 |
|
Loans, current |
33.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
3,950.00 |
|
Total current financial assets |
1,15,005.00 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
Other current assets |
20,590.00 |
|
Total of other current assets |
20,590.00 |
|
Total current assets |
2,43,960.00 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
5,99,903.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
1,578.00 |
|
Other equity |
3,30,062.00 |
|
Total equity attributable to owners of parent |
3,31,640.00 |
|
Non controlling interest |
|
|
Total equity |
3,31,640.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
25,269.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
|
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
|
|
Total Trade payable |
|
|
Other non-current financial liabilities |
|
| 1 |
Other financial liabilities |
12,638.00 |
|
Total of other non-current financial liabilities |
12,638.00 |
|
Total non-current financial liabilities |
37,907.00 |
|
Provisions, non-current |
8,131.00 |
|
Deferred tax liabilities (net) |
24,451.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
70,489.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
64,261.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
8,973.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
1,00,748.00 |
|
Total Trade payable |
1,09,721.00 |
|
Other current financial liabilities |
|
| 1 |
Other financial liabilities |
15,919.00 |
|
Total of other current financial liabilities |
15,919.00 |
|
Total current financial liabilities |
1,89,901.00 |
|
Other current liabilities |
2,740.00 |
| 1 |
Other current liabilities |
2,740.00 |
|
Total of other current liabilities |
2,740.00 |
|
Provisions, current |
2,472.00 |
|
Current tax liabilities (Net) |
2,661.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
1,97,774.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
2,68,263.00 |
|
Total equity and liabilites |
5,99,903.00 |
|
Disclosure of notes on assets and liabilities |
|
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 |
01-07-2026 |
01-04-2026 |
| Date of end of reporting
period |
30-09-2026 |
30-09-2026 |
| 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 |
Speciality Chemicals |
68,116.00 |
1,31,816.00 |
| 2 |
Nutrition & Health Solutions |
27,070.00 |
51,452.00 |
| 3 |
Chemical Intermediates |
56,519.00 |
1,09,036.00 |
|
Total Segment Revenue |
1,51,705.00 |
2,92,304.00 |
|
Less: Inter segment revenue |
12,282.00 |
22,854.00 |
|
Revenue from operations |
1,39,423.00 |
2,69,450.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Speciality Chemicals |
11,022.00 |
21,936.00 |
| 2 |
Nutrition & Health Solutions |
3,134.00 |
5,960.00 |
| 3 |
Chemical Intermediates |
5,156.00 |
9,553.00 |
|
Total Profit before tax |
19,312.00 |
37,449.00 |
|
i. Finance cost |
2,250.00 |
3,993.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
2,264.00 |
4,572.00 |
|
Profit before tax |
14,798.00 |
28,884.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Speciality Chemicals |
3,22,235.00 |
3,22,235.00 |
| 2 |
Nutrition & Health Solutions |
86,868.00 |
86,868.00 |
| 3 |
Chemical Intermediates |
1,59,382.00 |
1,59,382.00 |
|
Total Segment Asset |
5,68,485.00 |
5,68,485.00 |
|
Un-allocable Assets |
31,418.00 |
31,418.00 |
|
Net Segment Asset |
5,99,903.00 |
5,99,903.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Speciality Chemicals |
90,780.00 |
90,780.00 |
| 2 |
Nutrition & Health Solutions |
16,460.00 |
16,460.00 |
| 3 |
Chemical Intermediates |
55,323.00 |
55,323.00 |
|
Total Segment Liabilities |
1,62,563.00 |
1,62,563.00 |
|
Un-allocable Liabilities |
1,05,700.00 |
1,05,700.00 |
|
Net Segment Liabilities |
2,68,263.00 |
2,68,263.00 |
|
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| 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 |
a) Items that will not be reclassified to profit or loss |
(449.00) |
(175.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(449.00) |
(175.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(115.00) |
(74.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
a) Items that will be reclassified to profit or loss |
80.00 |
256.00 |
|
Total Amount of items that will be reclassified to profit and loss |
80.00 |
256.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(84.00) |
(181.00) |
| 5 |
Total Other comprehensive income |
(170.00) |
336.00 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
28,890.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
3,993.00 |
|
Adjustments for decrease (increase) in inventories |
(20,369.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(12,395.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
0.00 |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
(4,842.00) |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
15,640.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
584.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
10,194.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
0.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
(167.00) |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
105.00 |
|
Adjustments for share-based payments |
900.00 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
0.00 |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
475.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(6,092.00) |
|
Net cash flows from (used in)
operations |
22,798.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
4,663.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
18,135.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
0.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
117.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
307.00 |
|
Purchase of property, plant and equipment |
16,098.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
3,000.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.00 |
|
Interest received |
79.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(21.00) |
|
Net cash flows from (used in)
investing activities |
(18,850.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
15,594.00 |
|
Repayments of borrowings |
5,218.00 |
|
Payments of lease liabilities |
209.00 |
|
Dividends paid |
3,927.00 |
|
Interest paid |
4,559.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
1,681.00 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
966.00 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
256.00 |
|
Net increase (decrease) in cash
and cash equivalents |
1,222.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
18,847.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
20,069.00 |