Integrated Filing — IndAS

General information about company
Scrip Code	532508
NSE Symbol	JSL
MSEI Symbol	NA
ISIN	INE220G01021
Name of company	JINDAL STAINLESS 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	08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	01-May-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	Manufacturing of Stainless Steel and Stainless Steel Products
Start date and time of board meeting	08-May-2025   12:00:00
End date and time of board meeting	08-May-2025   16:30:00
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	101983200000	393122100000
	Other income	939500000	2908500000
	Total income	102922700000	396030600000
2	Expenses
(a)	Cost of materials consumed	70798000000	271690800000
(b)	Purchases of stock-in-trade	839000000	4826600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1101600000	-7860200000
(d)	Employee benefit expense	2262900000	8555500000
(e)	Finance costs	1498100000	6116400000
(f)	Depreciation, depletion and amortisation expense	2412300000	9561200000
(f)	Other Expenses
1	STORES AND SPARES CONSUMED	4386200000	19354000000
2	POWER AND FUEL	6709900000	24162000000
3	OTHER EXPENSES	7480000000	25727100000
4	Share of profit (loss) of associates and joint ventures accounted for using equity method	279800000	437000000
	Total other expenses	18855900000	69680100000
	Total expenses	95564600000	362570400000
3	Total profit before exceptional items and tax	7358100000	33460200000
4	Exceptional items	-70600000	-70600000
5	Total profit before tax	7287500000	33389600000
6	Tax expense
7	Current tax	1792100000	8866200000
8	Deferred tax	-404200000	-473800000
9	Total tax expenses	1387900000	8392400000
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	5899600000	24997200000
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	5899600000	24997200000
17	Other comprehensive income net of taxes	116600000	374600000
18	Total Comprehensive Income for the period	6016200000	25371800000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	5909900000	25052000000
	Total profit or loss, attributable to non-controlling interests	-10300000	-10300000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	6026100000	25426200000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-9900000	-54400000
21	Details of equity share capital
	Paid-up equity share capital	1647300000	1647300000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		165232100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.18	30.42
	Diluted earnings (loss) per share from continuing operations	7.17	30.41
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	7.18	30.42
	Diluted earnings (loss) per share from continuing and discontinued operations	7.17	30.41
24	Debt equity ratio	0.0038	0.0038
25	Debt service coverage ratio	0.0218	0.0326
26	Interest service coverage ratio	0.0771	0.0811
27	Disclosure of notes on financial results		Note: nOther equity has been shown as reserves and surplus excluding revaluation reserves. nTax pertaining to earlier years has been shown under deferred tax

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	124331800000
	Capital work-in-progress	17702700000
	Investment property	6730100000
	Goodwill	8992400000
	Other intangible assets	7947900000
	Intangible assets under development	127700000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	13131800000
	Non-current financial assets
	Non-current investments	3284700000
	Trade receivables, non-current	0
	Loans, non-current	2403900000
	Other non-current financial assets	2093800000
	Total non-current financial assets	7782400000
	Deferred tax assets (net)	2447700000
	Other non-current assets	4402900000
	Total non-current assets	193597400000
2	Current assets
	Inventories	97002800000
	Current financial asset
	Current investments	45000000
	Trade receivables, current	31070100000
	Cash and cash equivalents	6325400000
	Bank balance other than cash and cash equivalents	16373300000
	Loans, current	4565000000
	Other current financial assets	2705800000
	Total current financial assets	61084600000
	Current tax assets (net)	236600000
	Other current assets	7734600000
	Total current assets	166058600000
3	Non-current assets classified as held for sale	1924500000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	361580500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1647300000
	Other equity	165232100000
	Total equity attributable to owners of parent	166879400000
	Non controlling interest	202700000
	Total equity	167082100000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	43197200000
	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	1157900000
	Total non-current financial liabilities	44355100000
	Provisions, non-current	706400000
	Deferred tax liabilities (net)	13003300000
	Deferred government grants, Non-current	0
	Other non-current liabilities	4005500000
	Total non-current liabilities	62070300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	19780100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2054700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	89344100000
	Total Trade payable	91398800000
	Other current financial liabilities	17237600000
	Total current financial liabilities	128416500000
	Other current liabilities	3263500000
	Provisions, current	66500000
	Current tax liabilities (Net)	504000000
	Deferred government grants, Current	0
	Total current liabilities	132250500000
3	Liabilities directly associated with assets in disposal group classified as held for sale	177600000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	194498400000
	Total equity and liabilites	361580500000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Right of use assets of Rs. 662.88 crore is shown under the head of investment property. nDeffered tax includes income tax assets of Rs.3.74 crore nLease liabilities is shown under the head of other financial 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	Income tax relating to items that will not be reclassified to profit or loss	247700000	247700000
	Total Amount of items that will not be reclassified to profit and loss	247700000	247700000
2	Income tax relating to items that will not be reclassified to profit or loss	21900000	21900000
3	Amount of items that will be reclassified to profit and loss
1	Income tax relating to items that will be reclassified to profit or loss	-109200000	148800000
	Total Amount of items that will be reclassified to profit and loss	-109200000	148800000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	116600000	374600000

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			33389600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			6116400000
	Adjustments for decrease (increase) in inventories			-16837500000
	Adjustments for decrease (increase) in trade receivables, current			-2532100000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			257800000
	Adjustments for decrease (increase) in other non-current assets			-76500000
	Adjustments for other financial assets, non-current			-463300000
	Adjustments for other financial assets, current			746000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			22969000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1238700000
	Adjustments for increase (decrease) in other non-current liabilities			-289000000
	Adjustments for depreciation and amortisation expense			9561200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			15200000
	Adjustments for provisions, non-current			25700000
	Adjustments for other financial liabilities, current			1574100000
	Adjustments for other financial liabilities, non-current			6400000
	Adjustments for unrealised foreign exchange losses gains			-700400000
	Adjustments for dividend income			0
	Adjustments for interest income			2227800000
	Adjustments for share-based payments			395100000
	Adjustments for fair value losses (gains)			-25000000
	Adjustments for undistributed profits of associates			-437000000
	Other adjustments for which cash effects are investing or financing cash flow			-141200000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-71900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			19977900000
	Net cash flows from (used in) operations			53367500000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			6183900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			47183600000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			1584000000
	Cash flows used in obtaining control of subsidiaries or other businesses			7988800000
	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			567600000
	Purchase of property, plant and equipment			18854600000
	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			-1537000000
	Purchase of other long-term assets			4456000000
	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			1424100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-5126300000
	Net cash flows from (used in) investing activities	-34387000000
	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			29000000
	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			6534000000
	Repayments of borrowings			16711500000
	Payments of lease liabilities			277000000
	Dividends paid			2448600000
	Interest paid			5949800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-18823900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-6027300000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			5200000
	Net increase (decrease) in cash and cash equivalents			-6022100000
	Cash and cash equivalents cash flow statement at beginning of period			12369100000
	Cash and cash equivalents cash flow statement at end of period			6347000000