Integrated Filing — IndAS

General information about company
Scrip Code	535648
NSE Symbol	JUSTDIAL
MSEI Symbol	JUSTDIAL
ISIN	INE599M01018
Name of company	Just Dial Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	18-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	Audited
Segment Reporting	Single segment
Description of single segment	Search and search related services
Start date and time of board meeting	18-Apr-2025   18:30:00
End date and time of board meeting	18-Apr-2025   19:05:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2023-04-17
Indicate Company website link for updated RPT policy of the Company	https://www.justdial.com/cms/investors/justdial-policy-on-materiality-of-related-party-transactions-and-dealing-with-related-party-transactions
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not applicable

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	2892000000	11419300000
	Other income	1086500000	3865400000
	Total income	3978500000	15284700000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	1748300000	6953900000
(e)	Finance costs	33900000	105100000
(f)	Depreciation, depletion and amortisation expense	118100000	472600000
(f)	Other Expenses
1	Advertising and sales promotion	71900000	256400000
2	Internet and server charges	49800000	197200000
3	Communication costs	30500000	117100000
4	Power and fuel	23500000	104400000
5	Data base and content charges	9500000	38900000
6	Rent	600000	2800000
7	Repairs and maintenance	23700000	108000000
8	Others	73400000	286800000
	Total other expenses	282900000	1111600000
	Total expenses	2183200000	8643200000
3	Total profit before exceptional items and tax	1795300000	6641500000
4	Exceptional items	0	0
5	Total profit before tax	1795300000	6641500000
6	Tax expense
7	Current tax	172300000	716100000
8	Deferred tax	47000000	83400000
9	Total tax expenses	219300000	799500000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	1576000000	5842000000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	1576000000	5842000000
17	Other comprehensive income net of taxes	-4600000	-14800000
18	Total Comprehensive Income for the period	1571400000	5827200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	850400000	850400000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		45214600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	18.53	68.7
	Diluted earnings (loss) per share from continuing operations	18.53	68.69
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	18.53	68.7
	Diluted earnings (loss) per share from continuing and discontinued operations	18.53	68.69
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		tNotes:ttttttt n1tThe above financial results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on April 18, 2025. The Statutory Auditors of the Company have issued audit report with unmodified opinion on the above results.ttttttt n2tThe above financial results have been prepared in accordance with the recognition and measurement principles provided in Indian Accounting Standard (Ind AS), the provisions of the Companies Act, 2013 (the Act), as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI) under SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended.ttttttt n3tThe figures for quarter ended March 31, 2025 and corresponding quarter ended March 31, 2024 are balancing figures between the audited figures of the full financial year and the limited reviewed year-to-date figures upto the third quarter of the respective financial years, which were subject to limited review.ttttttt n4tThe Company operates in a single reporting segment namely, ‘Search and search related services’ hence there is no reportable segment as per requirements of Indian Accounting Standards 108 on 'Operating Segments'.ttttttt n5tDuring the year ended March 31, 2025, the Company has issued and allotted 4,375 Equity shares upon conversion of Stock Options granted under the Company’s Employees Stock Option Scheme. Consequent to this allotment the paid-up Equity share capital of the Company stands increased to 85,042,157 Equity shares of Rs. 10/- each i.e. Rs. 850.4 million.ttttttt n6t‘Revenue from operations' is a derived value arrived at by applying the applicable GST rate to the 'Net revenue from operations'.ttttttt n7tPursuant to the application filed during the quarter ended March 31, 2024 by MYJD Private Limited, a wholly owned subsidiary of the Company, the name of MYJD Private Limited has been struck off from the Register of Companies and stands dissolved with effect from June 26, 2024. The Company does not have any other subsidiary or associate company in the Group and consequently, the Company is not required to prepare consolidated financial results as per applicable laws and regulations.ttttttt n8tOther Income includes fair value gain on financial instruments measured at fair value through profit and loss aggregating to Rs. 957.3 million and Rs. 3,417.5 million for the quarter and year ended March 31, 2025, respectively, Rs. 839.6 million and Rs. 2,742.6 million for the quarter and year ended March 31, 2024, respectively. Other Income also includes profit on sale of investments aggregating to Rs. 21.2 million and Rs. 112.6 million for the quarter and year ended March 31, 2025, respectively, Rs. 10.7 million and Rs. 69.2 million for the quarter and year ended March 31, 2024 respectively.ttttttt

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1259200000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	167800000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	123100000
	Total non-current financial assets	123100000
	Deferred tax assets (net)	0
	Other non-current assets	106500000
	Total non-current assets	1656600000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	49682900000
	Trade receivables, current	0
	Cash and cash equivalents	103000000
	Bank balance other than cash and cash equivalents	3000100000
	Loans, current	1600000
	Other current financial assets	264100000
	Total current financial assets	53051700000
	Current tax assets (net)	0
	Other current assets	497800000
	Total current assets	53549500000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	55206100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	850400000
	Other equity	45214600000
	Total equity attributable to owners of parent	46065000000
	Non controlling interest
	Total equity	46065000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	708300000
	Total non-current financial liabilities	708300000
	Provisions, non-current	0
	Deferred tax liabilities (net)	1192800000
	Deferred government grants, Non-current	0
	Other non-current liabilities	695500000
	Total non-current liabilities	2596600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	146700000
	Total Trade payable	148300000
	Other current financial liabilities	984000000
	Total current financial liabilities	1132300000
	Other current liabilities	5286800000
	Provisions, current	122900000
	Current tax liabilities (Net)	2500000
	Deferred government grants, Current	0
	Total current liabilities	6544500000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	9141100000
	Total equity and liabilites	55206100000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Unaudited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurements of defined benefit obligations	-6200000	-19800000
	Total Amount of items that will not be reclassified to profit and loss	-6200000	-19800000
2	Income tax relating to items that will not be reclassified to profit or loss	-1600000	-5000000
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	0	0
5	Total Other comprehensive income	-4600000	-14800000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Unaudited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			6641500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			105100000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-39100000
	Adjustments for decrease (increase) in other non-current assets			-4600000
	Adjustments for other financial assets, non-current			8500000
	Adjustments for other financial assets, current			-26900000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			13900000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			398200000
	Adjustments for increase (decrease) in other non-current liabilities			128000000
	Adjustments for depreciation and amortisation expense			472600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-11400000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-10800000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			325100000
	Adjustments for share-based payments			2800000
	Adjustments for fair value losses (gains)			-3530100000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-9900000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-2828800000
	Net cash flows from (used in) operations			3812700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			697800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3114900000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			1100000
	Purchase of property, plant and equipment			51800000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			10300000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			236700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3076000000
	Net cash flows from (used in) investing activities	-2900300000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			288400000
	Dividends paid			0
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-288400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-73800000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-73800000
	Cash and cash equivalents cash flow statement at beginning of period			176800000
	Cash and cash equivalents cash flow statement at end of period			103000000