Integrated Filing — IndAS



General information about company

Scrip Code 500380
NSE Symbol JKLAKSHMI
MSEI Symbol NOTLISTED
ISIN INE786A01032
Name of company JK Lakshmi Cement 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 04-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-10-2026
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 Single segment
Description of single segment Cementitious Matarials
Start date and time of board meeting 04-11-2026   14:15:00
End date and time of board meeting 04-11-2026   15:40:00
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 Declaration of unmodified opinion



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 1,61,692.00 3,52,170.00
Other income 996.00 2,539.00
Total income 1,62,688.00 3,54,709.00
2 Expenses
(a) Cost of materials consumed 31,797.00 63,802.00
(b) Purchases of stock-in-trade 4,482.00 8,347.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,609.00) 507.00
(d) Employee benefit expense 12,240.00 25,011.00
(e) Finance costs 5,119.00 10,230.00
(f) Depreciation, depletion and amortisation expense 8,431.00 16,712.00
(f) Other Expenses
1 Power and Fuel 43,067.00 85,870.00
2 Transport, Clearing & Forwarding charges 34,432.00 75,831.00
3 Other Expenses 23,870.00 51,523.00
Total other expenses 1,01,369.00 2,13,224.00
Total expenses 1,59,829.00 3,37,833.00
3 Total profit before exceptional items and tax 2,859.00 16,876.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,859.00 16,876.00
6 Tax expense
7 Current tax 909.00 3,965.00
8 Deferred tax (92.00) 165.00
9 Total tax expenses 817.00 4,130.00
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 2,042.00 12,746.00
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 1.00 104.00
16 Total profit (loss) for period 2,043.00 12,850.00
17 Other comprehensive income net of taxes (87.00) (175.00)
18 Total Comprehensive Income for the period 1,956.00 12,675.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,055.00 12,857.00
Total profit or loss, attributable to non-controlling interests (12.00) (7.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,968.00 12,682.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (12.00) (7.00)
21 Details of equity share capital
Paid-up equity share capital 6,209.00 6,209.00
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 1.66 10.36
Diluted earnings (loss) per share from continuing operations 1.66 10.36
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 1.66 10.36
Diluted earnings (loss) per share from continuing and discontinued operations 1.66 10.36
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 Company has only one business segment namely Cementitious Materials. 2a. During the Year ended March 31, 2024, the Company (Holding Company), upon signing of a Share Purchase and Shareholders Agreement (SPA) dated February 9, 2024, had acquired 85% equity stake in Agrani Cement Private Limited (and its three wholly owned subsidiaries, together known as Trivikram Consortium) for Rs. 325.11 Crore. The Trivikram Consortium had earlier been awarded an MDO Contract for three limestone mines in the State of Assam (approx. 335 MT reserves) by Assam Mineral Development Corporation Limited (AMDCL). During the year ended March 31, 2026, AMDCL cancelled the aforesaid MDO Contract on the ground of non-compliance by the Trivikram Consortium for inducting the Company as an Equity Partner. Consequently, during the Quarter/ Year ended March 31, 2026, the Company has recognized the amount of Rs. 130 Crore paid as Claims Recoverable & written back the unpaid liability of Rs 195 Crore as an Exceptional Item and derecognized the Investment of Rs. 325 Crore as an Exceptional Item in the Standalone Financial Results. The Company has also de-recognized the corresponding Mining Rights as stated above of Rs. 325 Crore in the Consolidated Financial Results of Quarter and Year ended March 31, 2026. 2b. During the Quarter ended September 30, 2026, the Arbitral Tribunal was constituted and Hon’ble Delhi High Court directed that the application earlier filed by the Company with Delhi High Court under Section 9 of the Arbitration and Conciliation Act, 1996 for securing the recovery of above amount so paid be placed before the Arbitral Tribunal. The Company has filed its Statement of Claims against the Seller (Respondents) before the Arbitral Tribunal for the aforesaid amount of Rs. 130 Crore along with other claims & damages. The Arbitral Tribunal in its hearing held on September 8, 2026 has directed the Respondents to file their Written Statement / Statement of Defence, Replies and Counter Claims to the Application on or before November 5, 2026 and Claimants may file their reply to the Counter Claim and Rejoinder to the Statement of Defence on or before November 26, 2026. The Arbitral Tribunal has listed the matter on January 6, 2027 for hearing. Based on the Legal Opinion & Assessment of the terms of SPA, the Management is confident of recovering the amount of Rs. 130 Crore and the same is considered good for recovery. 3. The figures for the previous periods have been regrouped / rearranged wherever necessary. 4. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on November 04, 2026. The Auditors of the Company have carried out a Limited Review of the same.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 5,11,000.00
Capital work-in-progress 64,831.00
Investment property 12,109.00
Goodwill 1,891.00
Other intangible assets 401.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method
Non-current financial assets
Non-current investments 3,406.00
Trade receivables, non-current 0.00
Loans, non-current 1,500.00
Other non-current financial assets
1 Others 18,784.00
Total of other non-current financial assets 18,784.00
Total non-current financial assets 23,690.00
Deferred tax assets (net)
Other non-current assets
1 Investment in an Associate 104.00
2 Other Non-Current Assets 57,385.00
Total of other non-current assets 57,489.00
Total non-current assets 6,71,411.00
2 Current assets
Inventories 98,647.00
Current financial asset
Current investments 30,528.00
Trade receivables, current 18,743.00
Cash and cash equivalents 1,745.00
Bank balance other than cash and cash equivalents 16,523.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 15,131.00
Total current financial assets 82,670.00
Current tax assets (net) 5,202.00
Other current assets
1 Other Current Assets 18,674.00
Total of other current assets 18,674.00
Total current assets 2,05,193.00
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 8,76,604.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6,209.00
Other equity 3,88,948.00
Total equity attributable to owners of parent 3,95,157.00
Non controlling interest (257.00)
Total equity 3,94,900.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,03,426.00
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 Lease Liabilities 8,757.00
2 Other Financial Liabilities 26,429.00
Total of other non-current financial liabilities 35,186.00
Total non-current financial liabilities 2,38,612.00
Provisions, non-current 2,682.00
Deferred tax liabilities (net) 49,033.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other Non-Current Liabilities 8,393.00
Total of other non-current liabilities 8,393.00
Total non-current liabilities 2,98,720.00
Current liabilities
Current financial liabilities
Borrowings, current 60,463.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 4,241.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 44,833.00
Total Trade payable 49,074.00
Other current financial liabilities
1 Lease Liabilities 1,636.00
2 Other Financial Liabilities 50,190.00
Total of other current financial liabilities 51,826.00
Total current financial liabilities 1,61,363.00
Other current liabilities 20,898.00
1 Other Current Liabilities 20,898.00
Total of other current liabilities 20,898.00
Provisions, current 723.00
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 1,82,984.00
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 4,81,704.00
Total equity and liabilites 8,76,604.00
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)
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 01-07-2026 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 Re-measurement (losses)/gain on defined benefits plans (117.00) (234.00)
Total Amount of items that will not be reclassified to profit and loss (117.00) (234.00)
2 Income tax relating to items that will not be reclassified to profit or loss (30.00) (59.00)
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
5 Total Other comprehensive income (87.00) (175.00)



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 16,876.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 10,230.00
Adjustments for decrease (increase) in inventories (34,162.00)
Adjustments for decrease (increase) in trade receivables, current (12,459.00)
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 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 627.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 16,712.00
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 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 1,524.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 307.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (977.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships (104.00)
Total adjustments for reconcile profit (loss) (21,350.00)
Net cash flows from (used in) operations (4,474.00)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 5,842.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (10,316.00)
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 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 190.00
Purchase of property, plant and equipment 51,480.00
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 0.00
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 3,342.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 56,523.00
Net cash flows from (used in) investing activities 8,575.00
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 24,117.00
Repayments of borrowings 10,808.00
Payments of lease liabilities 1,234.00
Dividends paid 8,069.00
Interest paid 9,748.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1,888.00
Net cash flows from (used in) financing activities (3,854.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (5,595.00)
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 (5,595.00)
Cash and cash equivalents cash flow statement at beginning of period 7,340.00
Cash and cash equivalents cash flow statement at end of period 1,745.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Lodha & Co. LLP Yes 31-03-2027