| Scrip Code | 543994 |
|---|---|
| NSE Symbol | JSWINFRA |
| MSEI Symbol | NOTLISTED |
| ISIN | INE880J01026 |
| Name of company | JSW INFRASTRUCTURE 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 | 16-10-2026 |
| 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 14:00:00 |
| End date and time of board meeting | 27-10-2026 16:15:00 |
| 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 |
| 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 | 1,48,092.00 | 2,92,575.00 | |
| Other income | 18,855.00 | 24,535.00 | |
| Total income | 1,66,947.00 | 3,17,110.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 |
| (d) | Employee benefit expense | 5,827.00 | 11,462.00 |
| (e) | Finance costs | 25,677.00 | 35,882.00 |
| (f) | Depreciation, depletion and amortisation expense | 17,508.00 | 34,087.00 |
| (f) | Other Expenses | ||
| 1 | Operating expenses | 68,078.00 | 1,32,588.00 |
| 2 | Other Expenses | 6,744.00 | 13,699.00 |
| Total other expenses | 74,822.00 | 1,46,287.00 | |
| Total expenses | 1,23,834.00 | 2,27,718.00 | |
| 3 | Total profit before exceptional items and tax | 43,113.00 | 89,392.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 43,113.00 | 89,392.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 10,015.00 | 18,618.00 |
| 8 | Deferred tax | 275.00 | 2,191.00 |
| 9 | Total tax expenses | 10,290.00 | 20,809.00 |
| 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 | 32,823.00 | 68,583.00 |
| 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 | 32,823.00 | 68,583.00 |
| 17 | Other comprehensive income net of taxes | 8,081.00 | 9,058.00 |
| 18 | Total Comprehensive Income for the period | 40,904.00 | 77,641.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 31,792.00 | 66,455.00 | |
| Total profit or loss, attributable to non-controlling interests | 1,031.00 | 2,128.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 39,868.00 | 75,508.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 1,036.00 | 2,133.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 46,523.00 | 46,523.00 | |
| 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 | 1.35 | 3 | |
| Diluted earnings (loss) per share from continuing operations | 1.35 | 3 | |
| 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 | 1.35 | 3 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.35 | 3 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 7,51,653.00 | |
| Capital work-in-progress | 4,07,096.00 | |
| Investment property | 9,648.00 | |
| Goodwill | 77,599.00 | |
| Other intangible assets | 2,24,152.00 | |
| Intangible assets under development | 1,163.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 2,419.00 | |
| Trade receivables, non-current | ||
| Loans, non-current | 45,000.00 | |
| Other non-current financial assets | ||
| 1 | ROU Assets | 1,16,556.00 |
| 2 | Other non-current assets | 57,063.00 |
| 3 | Security Deposit to related Parties | 5,853.00 |
| 4 | Other Bank Balance -Fixed Deposits | 1,61,617.00 |
| 5 | Other Bank Balance -Margin Money | 673.00 |
| 6 | Interest receivables on-On Security deposit | 804.00 |
| 7 | Others | 48.00 |
| Total of other non-current financial assets | 3,42,614.00 | |
| Total non-current financial assets | 3,90,033.00 | |
| Deferred tax assets (net) | 50,957.00 | |
| Other non-current assets | ||
| 1 | Income Tax assets | 14,898.00 |
| Total of other non-current assets | 14,898.00 | |
| Total non-current assets | 19,27,199.00 | |
| 2 | Current assets | |
| Inventories | 16,511.00 | |
| Current financial asset | ||
| Current investments | 1,00,014.00 | |
| Trade receivables, current | 1,07,019.00 | |
| Cash and cash equivalents | 1,02,413.00 | |
| Bank balance other than cash and cash equivalents | 5,27,036.00 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 37,808.00 | |
| Total current financial assets | 8,74,290.00 | |
| Current tax assets (net) | ||
| Other current assets | ||
| 1 | Capital advances | 7,519.00 |
| 2 | Security deposits | 458.00 |
| 3 | Deferred interest expenses | 61.00 |
| 4 | Prepayments | 3,821.00 |
| 5 | Indirect tax balances/ recoverable/credits | 66,353.00 |
| 6 | Advance to suppliers | 11,697.00 |
| 7 | Other advances | 4,140.00 |
| Total of other current assets | 94,049.00 | |
| Total current assets | 9,84,850.00 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 29,12,049.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 46,523.00 | |
| Other equity | 17,54,003.00 | |
| Total equity attributable to owners of parent | 18,00,526.00 | |
| Non controlling interest | 83,656.00 | |
| Total equity | 18,84,182.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 6,86,583.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | ||
| 1 | Security deposits | 663.00 |
| 2 | Payables for capital projects | 204.00 |
| 3 | Retention money for capital projects | 12,055.00 |
| 4 | Others | 21.00 |
| 5 | Lease liabilities | 87,347.00 |
| Total of other non-current financial liabilities | 1,00,290.00 | |
| Total non-current financial liabilities | 7,86,873.00 | |
| Provisions, non-current | 3,757.00 | |
| Deferred tax liabilities (net) | 16,114.00 | |
| Deferred government grants, Non-current | ||
| Other non-current liabilities | ||
| 1 | Export obligation deferred income | 3,083.00 |
| 2 | Deferred income | 436.00 |
| Total of other non-current liabilities | 3,519.00 | |
| Total non-current liabilities | 8,10,263.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 42,634.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 8,662.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 41,279.00 | |
| Total Trade payable | 49,941.00 | |
| Other current financial liabilities | ||
| 1 | Lease liabilities | 24,634.00 |
| 2 | Security deposits | 376.00 |
| 3 | Interest accrued but not due on borrowings | 5,546.00 |
| 4 | Payables for capital projects | 33,966.00 |
| 5 | Retention money for capital projects | 42,331.00 |
| 6 | Payables to employees | 2,327.00 |
| 7 | Others | 1,980.00 |
| Total of other current financial liabilities | 1,11,160.00 | |
| Total current financial liabilities | 2,03,735.00 | |
| Other current liabilities | 11,681.00 | |
| 1 | Advances from customers | 3,741.00 |
| 2 | Statutory liabilities | 7,332.00 |
| 3 | Export obligation deferred income | 583.00 |
| 4 | Deferred income | 25.00 |
| Total of other current liabilities | 11,681.00 | |
| Provisions, current | 2,188.00 | |
| Current tax liabilities (Net) | ||
| Deferred government grants, Current | ||
| Total current liabilities | 2,17,604.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 10,27,867.00 | |
| Total equity and liabilites | 29,12,049.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | Port Operation | 1,20,160.00 | 2,40,920.00 | ||||
| 2 | Logistic Operation | 27,932.00 | 51,655.00 | ||||
| Total Segment Revenue | 1,48,092.00 | 2,92,575.00 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 1,48,092.00 | 2,92,575.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Port Operation | 48,471.00 | 94,704.00 | ||||
| 2 | Logistic Operation | 5,824.00 | 10,897.00 | ||||
| Total Profit before tax | 54,295.00 | 1,05,601.00 | |||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | 54,295.00 | 1,05,601.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Port Operation | 20,23,983.00 | 20,23,983.00 | ||||
| 2 | Logistic Operation | 6,31,783.00 | 6,31,783.00 | ||||
| Total Segment Asset | 26,55,766.00 | 26,55,766.00 | |||||
| Un-allocable Assets | 2,56,283.00 | 2,56,283.00 | |||||
| Net Segment Asset | 29,12,049.00 | 29,12,049.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Port Operation | 8,73,809.00 | 8,73,809.00 | ||||
| 2 | Logistic Operation | 1,54,058.00 | 1,54,058.00 | ||||
| Total Segment Liabilities | 10,27,867.00 | 10,27,867.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 10,27,867.00 | 10,27,867.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | Remeasurements of defined benefit plans | 100.00 | 100.00 |
| 2 | Equity instruments through other comprehensive income | (93.00) | 24.00 |
| Total Amount of items that will not be reclassified to profit and loss | 7.00 | 124.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 12.00 | 30.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Foreign currency translation reserve (FCTR) | 1,174.00 | 1,272.00 |
| 2 | Effective portion of loss on designated portion of cash flow hedge (Refer note 3) | 9,237.00 | 10,279.00 |
| Total Amount of items that will be reclassified to profit and loss | 10,411.00 | 11,551.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 2,325.00 | 2,587.00 |
| 5 | Total Other comprehensive income | 8,081.00 | 9,058.00 |
| 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 | 89,392.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 35,882.00 | |||||
| Adjustments for decrease (increase) in inventories | (1,778.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (1,409.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (38,732.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 11,933.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (3,255.00) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 0.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 3,823.00 | |||||
| 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 | 0.00 | |||||
| Adjustments for dividend income | 2.00 | |||||
| Adjustments for interest income | 19,675.00 | |||||
| Adjustments for share-based payments | 268.00 | |||||
| Adjustments for fair value losses (gains) | (2,338.00) | |||||
| 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 | 34,155.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 18,872.00 | |||||
| Net cash flows from (used in) operations | 1,08,264.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 23,305.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 84,959.00 | |||||
| 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 | 51,936.00 | |||||
| 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 | 0.00 | |||||
| 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 | 2,190.00 | |||||
| Purchase of property, plant and equipment | 1,23,361.00 | |||||
| Proceeds from sales of investment property | 2,28,161.00 | |||||
| Purchase of investment property | 3,25,696.00 | |||||
| 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 | 4,49,118.00 | |||||
| Cash advances and loans made to other parties | 45,000.00 | |||||
| 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 | 2.00 | |||||
| Interest received | 11,244.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | (7,53,514.00) | |||||
| 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 | 6,55,500.00 | |||||
| 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 | 1,55,174.00 | |||||
| Repayments of borrowings | 74,243.00 | |||||
| Payments of lease liabilities | 3,944.00 | |||||
| Dividends paid | 18,891.00 | |||||
| Interest paid | 16,838.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (5,565.00) | |||||
| Net cash flows from (used in) financing activities | 6,91,193.00 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 22,638.00 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 22,638.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 79,775.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 1,02,413.00 | |||||