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	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 and Steel
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

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	50465900000	208288900000
	Other income	208900000	1189500000
	Total income	50674800000	209478400000
2	Expenses
(a)	Cost of materials consumed	29256800000	116746900000
(b)	Purchases of stock-in-trade	700000	82300000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	241000000	1621700000
(d)	Employee benefit expense	3778900000	15270400000
(e)	Finance costs	1387700000	6234500000
(f)	Depreciation, depletion and amortisation expense	1526200000	6020600000
(f)	Other Expenses
1	Other expenses	9826900000	40275100000
	Total other expenses	9826900000	40275100000
	Total expenses	46018200000	186251500000
3	Total profit before exceptional items and tax	4656600000	23226900000
4	Exceptional items	0	0
5	Total profit before tax	4656600000	23226900000
6	Tax expense
7	Current tax	1303600000	6488400000
8	Deferred tax	2552300000	2420800000
9	Total tax expenses	3855900000	8909200000
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	800700000	14317700000
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	68500000	262700000
16	Total profit (loss) for period	869200000	14580400000
17	Other comprehensive income net of taxes	-88200000	116700000
18	Total Comprehensive Income for the period	781000000	14697100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2912800000	17383700000
	Total profit or loss, attributable to non-controlling interests	-2043600000	-2043600000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2826300000	17502100000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-2045300000	-2805000000
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		113470100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.58	27.31
	Diluted earnings (loss) per share from continuing operations	4.56	27.22
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	4.58	27.31
	Diluted earnings (loss) per share from continuing and discontinued operations	4.56	27.22
24	Debt equity ratio	0.0041	0.0041
25	Debt service coverage ratio	0.0218	0.0184
26	Interest service coverage ratio	0.055	0.0573
27	Disclosure of notes on financial results		plesae 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	92753200000
	Capital work-in-progress	6408900000
	Investment property	0
	Goodwill	610500000
	Other intangible assets	46400000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method	403100000
	Non-current financial assets
	Non-current investments	1257600000
	Trade receivables, non-current	18600000
	Loans, non-current	586300000
	Other non-current financial assets	1649000000
	Total non-current financial assets	3511500000
	Deferred tax assets (net)	1137100000
	Other non-current assets	1865100000
	Total non-current assets	106735800000
2	Current assets
	Inventories	49205100000
	Current financial asset
	Current investments	18000000
	Trade receivables, current	35638200000
	Cash and cash equivalents	6554200000
	Bank balance other than cash and cash equivalents	1148700000
	Loans, current	517800000
	Other current financial assets	399100000
	Total current financial assets	44276000000
	Current tax assets (net)	468300000
	Other current assets	7104800000
	Total current assets	101054200000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	207790000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	639500000
	Other equity	113470100000
	Total equity attributable to owners of parent	114109600000
	Non controlling interest	-4568800000
	Total equity	109540800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	17831300000
	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	321400000
	Total non-current financial liabilities	18152700000
	Provisions, non-current	246500000
	Deferred tax liabilities (net)	9054900000
	Deferred government grants, Non-current	0
	Other non-current liabilities	962100000
	Total non-current liabilities	28416200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	30760400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	550000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	24672100000
	Total Trade payable	25222100000
	Other current financial liabilities	1927500000
	Total current financial liabilities	57910000000
	Other current liabilities	10100300000
	Provisions, current	1247300000
	Current tax liabilities (Net)	575400000
	Deferred government grants, Current	0
	Total current liabilities	69833000000
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	98249200000
	Total equity and liabilites	207790000000
	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		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	Re-measurement losses on defined benefit plans	-59300000	-100900000
2	Equity Instruments through other comprehensive income	400000	400000
	Total Amount of items that will not be reclassified to profit and loss	-58900000	-100500000
2	Income tax relating to items that will not be reclassified to profit or loss	-14900000	-25700000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translating the foreign operation	-35400000	194200000
2	Debt Instruments through other comprehensive income	-10000000	-4000000
	Total Amount of items that will be reclassified to profit and loss	-45400000	190200000
4	Income tax relating to items that will be reclassified to profit or loss	-1200000	-1300000
5	Total Other comprehensive income	-88200000	116700000

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			23226900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			6236100000
	Adjustments for decrease (increase) in inventories			-58900000
	Adjustments for decrease (increase) in trade receivables, current			-2057800000
	Adjustments for decrease (increase) in trade receivables, non-current			39800000
	Adjustments for decrease (increase) in other current assets			3879300000
	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			-4571300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-3913300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			6020600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	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			195500000
	Adjustments for dividend income			6000000
	Adjustments for interest income			423400000
	Adjustments for share-based payments			61700000
	Adjustments for fair value losses (gains)			500000
	Adjustments for undistributed profits of associates			-262700000
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			579100000
	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)			6244600000
	Net cash flows from (used in) operations			29471500000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			6119900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			23351600000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			800000
	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			204900000
	Purchase of property, plant and equipment			10313400000
	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			343400000
	Purchase of other long-term assets			293300000
	Cash advances and loans made to other parties			292800000
	Cash receipts from repayment of advances and loans made to other parties			599500000
	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			6000000
	Interest received			380400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			376200000
	Net cash flows from (used in) investing activities	-8988300000
	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			13769100000
	Payments of lease liabilities			297100000
	Dividends paid			1273400000
	Interest paid			6175500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			6204300000
	Net cash flows from (used in) financing activities			-15235600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-872300000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			15700000
	Net increase (decrease) in cash and cash equivalents			-856600000
	Cash and cash equivalents cash flow statement at beginning of period			7410800000
	Cash and cash equivalents cash flow statement at end of period			6554200000