Integrated Filing — IndAS

General information about company
Scrip Code	532286
NSE Symbol	JINDALSTEL
MSEI Symbol	NOTLISTED
ISIN	INE749A01030
Name of company	Jindal Steel & Power 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	24-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	Single segment
Description of single segment	Iron & Steel
Start date and time of board meeting	30-Apr-2025   12:30:00
End date and time of board meeting	30-Apr-2025   20:20:00
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	131831300000	497649700000
	Other income	718100000	1675100000
	Total income	132549400000	499324800000
2	Expenses
(a)	Cost of materials consumed	52135800000	207829900000
(b)	Purchases of stock-in-trade	4912600000	17113000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	7070900000	10655100000
(d)	Employee benefit expense	2983200000	11843200000
(e)	Finance costs	3415500000	13120800000
(f)	Depreciation, depletion and amortisation expense	6906000000	27675500000
(f)	Other Expenses
1	Other expenses	43136200000	158903500000
2	Cost of Captive Sales	-1114900000	-3636900000
	Total other expenses	42021300000	155266600000
	Total expenses	119445300000	443504100000
3	Total profit before exceptional items and tax	13104100000	55820700000
4	Exceptional items	-12294500000	-12294500000
5	Total profit before tax	809600000	43526200000
6	Tax expense
7	Current tax	2768400000	15958800000
8	Deferred tax	985600000	-980100000
9	Total tax expenses	3754000000	14978700000
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	-2944400000	28547500000
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	-91500000	-90700000
16	Total profit (loss) for period	-3035900000	28456800000
17	Other comprehensive income net of taxes	-1014300000	-2368400000
18	Total Comprehensive Income for the period	-4050200000	26088400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-3394000000	28121300000
	Total profit or loss, attributable to non-controlling interests	358100000	358100000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-4422800000	25712200000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	372600000	376200000
21	Details of equity share capital
	Paid-up equity share capital	1011800000	1011800000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		470837000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-3.35	27.83
	Diluted earnings (loss) per share from continuing operations	-3.35	27.83
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	-3.35	27.83
	Diluted earnings (loss) per share from continuing and discontinued operations	-3.35	27.83
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
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	474023200000
	Capital work-in-progress	155175300000
	Investment property	0
	Goodwill	554100000
	Other intangible assets	15310300000
	Intangible assets under development	12073500000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	4956100000
	Trade receivables, non-current	0
	Loans, non-current	766000000
	Other non-current financial assets	5927800000
	Total non-current financial assets	11649900000
	Deferred tax assets (net)	737300000
	Other non-current assets	13414700000
	Total non-current assets	682938300000
2	Current assets
	Inventories	56102200000
	Current financial asset
	Current investments	17052600000
	Trade receivables, current	13628900000
	Cash and cash equivalents	26170000000
	Bank balance other than cash and cash equivalents	15630500000
	Loans, current	328100000
	Other current financial assets	2991300000
	Total current financial assets	75801400000
	Current tax assets (net)	752900000
	Other current assets	42674600000
	Total current assets	175331100000
3	Non-current assets classified as held for sale	124300000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	858393700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1011800000
	Other equity	470837000000
	Total equity attributable to owners of parent	471848800000
	Non controlling interest	2344400000
	Total equity	474193200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	140053800000
	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	4000000
	Total Trade payable	4000000
	Other non-current financial liabilities	15655700000
	Total non-current financial liabilities	155713500000
	Provisions, non-current	4789000000
	Deferred tax liabilities (net)	58545700000
	Deferred government grants, Non-current	0
	Other non-current liabilities	500000
	Total non-current liabilities	219048700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	38365800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1636800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	55488300000
	Total Trade payable	57125100000
	Other current financial liabilities	40831200000
	Total current financial liabilities	136322100000
	Other current liabilities	27864700000
	Provisions, current	946500000
	Current tax liabilities (Net)	18500000
	Deferred government grants, Current	0
	Total current liabilities	165151800000
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	384200500000
	Total equity and liabilites	858393700000
	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)
	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	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	Items that will not be reclassified to profit or loss	-248600000	-298700000
	Total Amount of items that will not be reclassified to profit and loss	-248600000	-298700000
2	Income tax relating to items that will not be reclassified to profit or loss	-63500000	-75400000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	-829200000	-2145100000
	Total Amount of items that will be reclassified to profit and loss	-829200000	-2145100000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-1014300000	-2368400000

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			43526200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			13120800000
	Adjustments for decrease (increase) in inventories			14671500000
	Adjustments for decrease (increase) in trade receivables, current			2757200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-4112600000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-2650800000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			11058700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			2477500000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			27675500000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			413000000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			6845600000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-2788700000
	Adjustments for dividend income			3500000
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	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)			10403200000
	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)			79867400000
	Net cash flows from (used in) operations			123393600000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			15154000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			108239600000
	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			0
	Purchase of property, plant and equipment			106070900000
	Proceeds from sales of investment property			1174000000
	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			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			331500000
	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			3500000
	Interest received			1926000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-20591900000
	Net cash flows from (used in) investing activities	-123227800000
	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			81814400000
	Repayments of borrowings			62191800000
	Payments of lease liabilities			738700000
	Dividends paid			1998700000
	Interest paid			19964500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			11173400000
	Net cash flows from (used in) financing activities			8094100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-6894100000
	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			-6894100000
	Cash and cash equivalents cash flow statement at beginning of period			33064100000
	Cash and cash equivalents cash flow statement at end of period			26170000000