Integrated Filing — IndAS

General information about company
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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	30-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	22-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	30-Apr-2025   14:45:00
End date and time of board meeting	30-Apr-2025   16:00:00
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	Declaration of unmodified opinion

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	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
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	12831800000	44761400000
	Other income	887200000	3529500000
	Total income	13719000000	48290900000
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	609300000	2406500000
(e)	Finance costs	78200000	2657400000
(f)	Depreciation, depletion and amortisation expense	1404700000	5465500000
(f)	Other Expenses
1	Operational Expenses	5054900000	17434700000
2	Other Expenses	758400000	2298400000
	Total other expenses	5813300000	19733100000
	Total expenses	7905500000	30262500000
3	Total profit before exceptional items and tax	5813500000	18028400000
4	Exceptional items	0	0
5	Total profit before tax	5813500000	18028400000
6	Tax expense
7	Current tax	917700000	2702300000
8	Deferred tax	-260000000	111300000
9	Total tax expenses	657700000	2813600000
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	5155800000	15214800000
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	5155800000	15214800000
17	Other comprehensive income net of taxes	-585900000	-917600000
18	Total Comprehensive Income for the period	4569900000	14297200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	5093700000	15030800000
	Total profit or loss, attributable to non-controlling interests	62100000	62100000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	4508900000	14113800000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	61000000	183400000
21	Details of equity share capital
	Paid-up equity share capital	4147000000	4147000000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		92822000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.46	7.27
	Diluted earnings (loss) per share from continuing operations	2.44	7.19
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	2.46	7.27
	Diluted earnings (loss) per share from continuing and discontinued operations	2.44	7.19
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results

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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	68131700000
	Capital work-in-progress	18586400000
	Investment property	1300000000
	Goodwill	7126000000
	Other intangible assets	18671600000
	Intangible assets under development	1616000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	229800000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	5062500000
	Total non-current financial assets	5292300000
	Deferred tax assets (net)	4589500000
	Other non-current assets	2585400000
	Total non-current assets	127898900000
2	Current assets
	Inventories	1338000000
	Current financial asset
	Current investments	1597800000
	Trade receivables, current	8090300000
	Cash and cash equivalents	6112500000
	Bank balance other than cash and cash equivalents	18708200000
	Loans, current	0
	Other current financial assets	1420300000
	Total current financial assets	35929100000
	Current tax assets (net)	0
	Other current assets	4118900000
	Total current assets	41386000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	169284900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	4147000000
	Other equity	92822000000
	Total equity attributable to owners of parent	96969000000
	Non controlling interest	7918900000
	Total equity	104887900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	44390100000
	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	4463700000
	Total non-current financial liabilities	48853800000
	Provisions, non-current	189500000
	Deferred tax liabilities (net)	1214200000
	Deferred government grants, Non-current	0
	Other non-current liabilities	418600000
	Total non-current liabilities	50676100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2198200000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	425900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3067700000
	Total Trade payable	3493600000
	Other current financial liabilities	6892200000
	Total current financial liabilities	12584000000
	Other current liabilities	984400000
	Provisions, current	152500000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	13720900000
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	64397000000
	Total equity and liabilites	169284900000
	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		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Port Operation	11522700000	42264100000
2	Logistics Operation	1309100000	2497300000
	Total Segment Revenue	12831800000	44761400000
	Less: Inter segment revenue	0	0
	Revenue from operations	12831800000	44761400000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Port Operation	5254600000	18312300000
2	Logistics Operation	28200000	83300000
	Total Profit before tax	5282800000	18395600000
	i. Finance cost	78200000	78200000
	ii. Other Unallocable Expenditure net off Unallocable income	-608900000	-608900000
	Profit before tax	5813500000	18028400000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Port Operation	136137800000	136137800000
2	Logistics Operation	18913000000	18913000000
	Total Segment Asset	155050800000	155050800000
	Un-allocable Assets	14234100000	14234100000
	Net Segment Asset	169284900000	169284900000
4	Segment Liabilities
	Segment Liabilities
1	Port Operation	62215000000	62215000000
2	Logistics Operation	2182000000	2182000000
	Total Segment Liabilities	64397000000	64397000000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	64397000000	64397000000
	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	Audited	Audited
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	600000	-21300000
2	Equity instruments through other comprehensive income	-11000000	900000
	Total Amount of items that will not be reclassified to profit and loss	-10400000	-20400000
2	Income tax relating to items that will not be reclassified to profit or loss	3300000	-5800000
3	Amount of items that will be reclassified to profit and loss
1	Foreign currency translation reserve (FCTR)	-6200000	186300000
2	Effective portion of loss on designated portion of cash flow hedge	-870000000	-1677000000
	Total Amount of items that will be reclassified to profit and loss	-876200000	-1490700000
4	Income tax relating to items that will be reclassified to profit or loss	-304000000	-587700000
5	Total Other comprehensive income	-585900000	-917600000

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			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			18028400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2657400000
	Adjustments for decrease (increase) in inventories			-193200000
	Adjustments for decrease (increase) in trade receivables, current			-728600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			2001800000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-357400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-101000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			5465500000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-580600000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	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			2290200000
	Adjustments for share-based payments			636000000
	Adjustments for fair value losses (gains)			-834900000
	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)			37600000
	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)			5712400000
	Net cash flows from (used in) operations			23740800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2736400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			21004400000
	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			9588000000
	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			9500000
	Purchase of property, plant and equipment			20755700000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	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			32800000
	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			2528800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			10860200000
	Net cash flows from (used in) investing activities	-16912400000
	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			11663700000
	Repayments of borrowings			11941300000
	Payments of lease liabilities			436700000
	Dividends paid			1155000000
	Interest paid			3064700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-279400000
	Net cash flows from (used in) financing activities			-5213400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1121400000
	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			-1121400000
	Cash and cash equivalents cash flow statement at beginning of period			7233900000
	Cash and cash equivalents cash flow statement at end of period			6112500000