| Scrip Code | 544355 |
|---|---|
| NSE Symbol | JUBLCPL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE03CC01015 |
| Name of company | Jubilant Agri and Consumer Products 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 | 05-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 29-10-2026 |
| 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 | 05-11-2026 14:30:00 |
| End date and time of board meeting | 05-11-2026 15:55:00 |
| 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 |
| 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 | 58,982.00 | 1,11,143.00 | |
| Other income | 271.00 | 484.00 | |
| Total income | 59,253.00 | 1,11,627.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 36,593.00 | 68,488.00 |
| (b) | Purchases of stock-in-trade | 2,834.00 | 5,164.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (1,194.00) | (7,263.00) |
| (d) | Employee benefit expense | 5,736.00 | 11,103.00 |
| (e) | Finance costs | 319.00 | 547.00 |
| (f) | Depreciation, depletion and amortisation expense | 524.00 | 1,018.00 |
| (f) | Other Expenses | ||
| 1 | Stores, spares and packing material consumed | 2,412.00 | 4,957.00 |
| 2 | Other expenses | 9,995.00 | 19,422.00 |
| Total other expenses | 12,407.00 | 24,379.00 | |
| Total expenses | 57,219.00 | 1,03,436.00 | |
| 3 | Total profit before exceptional items and tax | 2,034.00 | 8,191.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 2,034.00 | 8,191.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 588.00 | 2,121.00 |
| 8 | Deferred tax | (312.00) | (299.00) |
| 9 | Total tax expenses | 276.00 | 1,822.00 |
| 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 | 1,758.00 | 6,369.00 |
| 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 | 1,758.00 | 6,369.00 |
| 17 | Other comprehensive income net of taxes | 24.00 | 20.00 |
| 18 | Total Comprehensive Income for the period | 1,782.00 | 6,389.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 1,758.00 | 6,369.00 | |
| 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 | 24.00 | 20.00 | |
| 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 | 1,515.00 | 1,515.00 | |
| Face value of equity share capital | 10 | 10 | |
| 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 | 11.61 | 42.04 | |
| Diluted earnings (loss) per share from continuing operations | 11.35 | 41.31 | |
| 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 | 11.61 | 42.04 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 11.35 | 41.31 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | For detailed notes, please refer the pdf version of Consolidated Unaudited Financial Results for the Quarter and Half Year Ended September 30, 2026, available at website of the stock exchanges |
|---|
| 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 | 22,043.00 | |
| Capital work-in-progress | 2,247.00 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 254.00 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 0.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 8.00 | |
| Other non-current financial assets | ||
| 1 | Other non-current financial assets | 340.00 |
| Total of other non-current financial assets | 340.00 | |
| Total non-current financial assets | 348.00 | |
| Deferred tax assets (net) | 6.00 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 876.00 |
| Total of other non-current assets | 876.00 | |
| Total non-current assets | 25,774.00 | |
| 2 | Current assets | |
| Inventories | 29,456.00 | |
| Current financial asset | ||
| Current investments | 6.00 | |
| Trade receivables, current | 49,012.00 | |
| Cash and cash equivalents | 1,922.00 | |
| Bank balance other than cash and cash equivalents | 6.00 | |
| Loans, current | 11.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 53.00 | |
| Total current financial assets | 51,010.00 | |
| Current tax assets (net) | 2,034.00 | |
| Other current assets | ||
| 1 | Other current assets | 9,021.00 |
| Total of other current assets | 9,021.00 | |
| Total current assets | 91,521.00 | |
| 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 | 1,17,295.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 1,515.00 | |
| Other equity | 51,159.00 | |
| Total equity attributable to owners of parent | 52,674.00 | |
| Non controlling interest | 0.00 | |
| Total equity | 52,674.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 0.00 | |
| 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 | 1,930.00 |
| 2 | other non-current financial liabilities | 1,088.00 |
| Total of other non-current financial liabilities | 3,018.00 | |
| Total non-current financial liabilities | 3,018.00 | |
| Provisions, non-current | 1,948.00 | |
| Deferred tax liabilities (net) | 285.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 5,251.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 17,163.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 2,544.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 17,246.00 | |
| Total Trade payable | 19,790.00 | |
| Other current financial liabilities | ||
| 1 | Lease Liabilities | 334.00 |
| 2 | Other current financial liabilities | 17,205.00 |
| Total of other current financial liabilities | 17,539.00 | |
| Total current financial liabilities | 54,492.00 | |
| Other current liabilities | 2,207.00 | |
| 1 | Other current liabilities | 2,207.00 |
| Total of other current liabilities | 2,207.00 | |
| Provisions, current | 546.00 | |
| Current tax liabilities (Net) | 2,125.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 59,370.00 | |
| 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 | 64,621.00 | |
| Total equity and liabilites | 1,17,295.00 | |
| 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 | Performance Polymers & Chemicals | 39,968.00 | 79,808.00 | ||||
| 2 | P&K Fertilizers | 20,137.00 | 33,685.00 | ||||
| 3 | Agri Nutrients | 0.00541 | 1,159.00 | ||||
| Total Segment Revenue | 60,646.00 | 1,14,652.00 | |||||
| Less: Inter segment revenue | 1,434.00 | 3,122.00 | |||||
| Revenue from operations | 59,212.00 | 1,11,530.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Performance Polymers & Chemicals | 2,616.00 | 9,152.00 | ||||
| 2 | P&K Fertilizers | 271.00 | 775.00 | ||||
| 3 | Agri Nutrients | 95.00 | 235.00 | ||||
| Total Profit before tax | 2,982.00 | 10,162.00 | |||||
| i. Finance cost | 319.00 | 547.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 629.00 | 1,424.00 | |||||
| Profit before tax | 2,034.00 | 8,191.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Performance Polymers & Chemicals | 63,941.00 | 63,941.00 | ||||
| 2 | P&K Fertilizers | 47,081.00 | 47,081.00 | ||||
| 3 | Agri Nutrients | 681.00 | 681.00 | ||||
| Total Segment Asset | 1,11,703.00 | 1,11,703.00 | |||||
| Un-allocable Assets | 5,586.00 | 5,586.00 | |||||
| Net Segment Asset | 1,17,289.00 | 1,17,289.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Performance Polymers & Chemicals | 31,021.00 | 31,021.00 | ||||
| 2 | P&K Fertilizers | 11,355.00 | 11,355.00 | ||||
| 3 | Agri Nutrients | 484.00 | 484.00 | ||||
| Total Segment Liabilities | 42,860.00 | 42,860.00 | |||||
| Un-allocable Liabilities | 4,313.00 | 4,313.00 | |||||
| Net Segment Liabilities | 47,173.00 | 47,173.00 | |||||
| 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 | items that will not be reclassified to profit or loss | 1.00 | 2.00 |
| Total Amount of items that will not be reclassified to profit and loss | 1.00 | 2.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 1.00 | 1.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | items that will be reclassified to profit or loss | 24.00 | 19.00 |
| Total Amount of items that will be reclassified to profit and loss | 24.00 | 19.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 24.00 | 20.00 |
| 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 | 8,191.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 547.00 | |||||
| Adjustments for decrease (increase) in inventories | (7,990.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (11,161.00) | |||||
| 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 | 4.00 | |||||
| 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 | 1,189.00 | |||||
| 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 | 1,018.00 | |||||
| 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 | (3.00) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 0.00 | |||||
| Adjustments for share-based payments | 298.00 | |||||
| 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 | (1.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (16,099.00) | |||||
| Net cash flows from (used in) operations | (7,908.00) | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 1,579.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | (9,487.00) | |||||
| 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 | 1.00 | |||||
| Purchase of property, plant and equipment | 2,878.00 | |||||
| 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 | 10.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | (2,867.00) | |||||
| 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 | 14,650.00 | |||||
| Repayments of borrowings | 283.00 | |||||
| Payments of lease liabilities | 250.00 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 422.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (3.00) | |||||
| Net cash flows from (used in) financing activities | 13,692.00 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 1,338.00 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 19.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 1,357.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 565.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 1,922.00 | |||||
| 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 | BGJC & Associates LLP | Yes | 31-05-2028 | ||
|---|---|---|---|---|---|