Integrated Filing — IndAS

General information about company
Scrip Code	500378
NSE Symbol	JINDALSAW
MSEI Symbol	NOTLISTED
ISIN	INE324A01032
Name of company	JINDAL SAW 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	02-May-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	Standalone
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 Product
Start date and time of board meeting	02-May-2025   12:30:00
End date and time of board meeting	02-May-2025   15:05:00
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)?	Yes
(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?	Yes
(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	2022-05-30
Indicate Company website link for updated RPT policy of the Company	https://www.jindalsaw.com/pdf/policy-on-rpts-jindal-saw-ltd-final-2022.pdf
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
no such disclosure is 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	Audited	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	44011000000	179361600000
	Other income	483600000	2415400000
	Total income	44494600000	181777000000
2	Expenses
(a)	Cost of materials consumed	25865600000	103166700000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	544600000	1079900000
(d)	Employee benefit expense	3000000000	11910600000
(e)	Finance costs	991400000	4883500000
(f)	Depreciation, depletion and amortisation expense	1218900000	4794900000
(f)	Other Expenses
1	Other expenses	6521000000	31062200000
	Total other expenses	6521000000	31062200000
	Total expenses	38141500000	156897800000
3	Total profit before exceptional items and tax	6353100000	24879200000
4	Exceptional items	0	0
5	Total profit before tax	6353100000	24879200000
6	Tax expense
7	Current tax	1210000000	6044800000
8	Deferred tax	400600000	89700000
9	Total tax expenses	1610600000	6134500000
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	4742500000	18744700000
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	4742500000	18744700000
17	Other comprehensive income net of taxes	-34600000	-64700000
18	Total Comprehensive Income for the period	4707900000	18680000000
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	639500000	639500000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		118741000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.45	29.44
	Diluted earnings (loss) per share from continuing operations	7.43	29.35
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	7.45	29.44
	Diluted earnings (loss) per share from continuing and discontinued operations	7.43	29.35
24	Debt equity ratio	0.0025	0.0025
25	Debt service coverage ratio	0.0606	0.0236
26	Interest service coverage ratio	0.0864	0.0708
27	Disclosure of notes on financial results		please refer to the PDF filed with Stock exchanges.

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	77334800000
	Capital work-in-progress	5433300000
	Investment property	0
	Goodwill	610500000
	Other intangible assets	44900000
	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	20901000000
	Trade receivables, non-current	18600000
	Loans, non-current	20500000
	Other non-current financial assets	745300000
	Total non-current financial assets	21685400000
	Deferred tax assets (net)	0
	Other non-current assets	1861800000
	Total non-current assets	106970700000
2	Current assets
	Inventories	41820100000
	Current financial asset
	Current investments	0
	Trade receivables, current	30151500000
	Cash and cash equivalents	5138100000
	Bank balance other than cash and cash equivalents	749000000
	Loans, current	50200000
	Other current financial assets	315600000
	Total current financial assets	36404400000
	Current tax assets (net)	0
	Other current assets	4724200000
	Total current assets	82948700000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	189919400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	639500000
	Other equity	118741000000
	Total equity attributable to owners of parent	119380500000
	Non controlling interest
	Total equity	119380500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	5992400000
	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	294400000
	Total non-current financial liabilities	6286800000
	Provisions, non-current	49200000
	Deferred tax liabilities (net)	8744600000
	Deferred government grants, Non-current	0
	Other non-current liabilities	962100000
	Total non-current liabilities	16042700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	24463300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	527400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	22706700000
	Total Trade payable	23234100000
	Other current financial liabilities	1557700000
	Total current financial liabilities	49255100000
	Other current liabilities	3790100000
	Provisions, current	1132400000
	Current tax liabilities (Net)	318600000
	Deferred government grants, Current	0
	Total current liabilities	54496200000
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	70538900000
	Total equity and liabilites	189919400000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	please refer to the PDF filed with Stock exchanges

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		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	Audited	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	(i) Re-measurement gain/(loss) on defined benefit plans	-46300000	-86500000
	Total Amount of items that will not be reclassified to profit and loss	-46300000	-86500000
2	Income tax relating to items that will not be reclassified to profit or loss	-11700000	-21800000
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	-34600000	-64700000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			24879200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			4868000000
	Adjustments for decrease (increase) in inventories			-2116400000
	Adjustments for decrease (increase) in trade receivables, current			-2740800000
	Adjustments for decrease (increase) in trade receivables, non-current			-39900000
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			1344700000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-4664800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			202300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			4794900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-761000000
	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			251500000
	Adjustments for dividend income			0
	Adjustments for interest income			858700000
	Adjustments for share-based payments			61700000
	Adjustments for fair value losses (gains)			600000
	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)			0
	Other adjustments for non-cash items			-953000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-610900000
	Net cash flows from (used in) operations			24268300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			5717600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			18550700000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			400000
	Cash flows used in obtaining control of subsidiaries or other businesses			143400000
	Other cash receipts from sales of equity or debt instruments of other entities			1600000
	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			198300000
	Purchase of property, plant and equipment			9470700000
	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			19400000
	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			5504200000
	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			863000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1300000
	Net cash flows from (used in) investing activities	-3025900000
	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			75200000
	Repayments of borrowings			9238400000
	Payments of lease liabilities			85200000
	Dividends paid			1273400000
	Interest paid			4938300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			271900000
	Net cash flows from (used in) financing activities			-15188200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			336600000
	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			336600000
	Cash and cash equivalents cash flow statement at beginning of period			4801500000
	Cash and cash equivalents cash flow statement at end of period			5138100000