Integrated Filing — IndAS

General information about company
Scrip Code	532976
NSE Symbol	JAIBALAJI
MSEI Symbol	NOTLISTED
ISIN	INE091G01026
Name of company	JAI BALAJI INDUSTRIES 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	12-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-May-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
Start date and time of board meeting	12-May-2025   13:00:00
End date and time of board meeting	12-May-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
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)?	No
(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?
(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	2025-02-11
Indicate Company website link for updated RPT policy of the Company	https://jaibalajigroup.com/wp-content/uploads/2022/05/Related_Party_Policy.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
Not 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	15895300000	63508000000
	Other income	187000000	676600000
	Total income	16082300000	64184600000
2	Expenses
(a)	Cost of materials consumed	10217000000	41272600000
(b)	Purchases of stock-in-trade	28900000	62800000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	525500000	-677900000
(d)	Employee benefit expense	480300000	1765200000
(e)	Finance costs	170800000	626600000
(f)	Depreciation, depletion and amortisation expense	261800000	937900000
(f)	Other Expenses
1	Other expenses	3314600000	12417500000
	Total other expenses	3314600000	12417500000
	Total expenses	14998900000	56404700000
3	Total profit before exceptional items and tax	1083400000	7779900000
4	Exceptional items	0	0
5	Total profit before tax	1083400000	7779900000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	328600000	2201100000
9	Total tax expenses	328600000	2201100000
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	754800000	5578800000
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	754800000	5578800000
17	Other comprehensive income net of taxes	4400000	4400000
18	Total Comprehensive Income for the period	759200000	5583200000
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	1824500000	1824500000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		19423900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.83	6.25
	Diluted earnings (loss) per share from continuing operations	0.83	6.18
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	0.83	6.25
	Diluted earnings (loss) per share from continuing and discontinued operations	0.83	6.18
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1tThe above financial results have been reviewed by the Audit Committee and subsequently approved and taken on record by the Board of Directors of the Company at the meetings held on 12th May, 2025. The statutory auditors of the Company have expressed an unmodified opinion on these financial results.ttttt n2tThe figures for the quarter ended 31st March,2025 are the balancing figures between the audited figures in respect of the full financial year and the unaudited published year to date figures upto nine months of the relevant financial year.ttttt n3tThe company had issued and allotted 2,20,00,000 warrants on Preferential allotment basis to Companies falling under Promoter group carrying a right to convert each warrant into an Equity Share of Rs. 10 each within a period of 18 months from the date of allotment i.e. 20th January, 2023.Out of this 188,00,000 warrants were pending for conversion into Equity Shares as on 1st April, 2024. During the year, the Company has converted 188,00,000 warrants into equivalent number of equity shares of Rs. 10 each on receipt of full consideration in respect of above warrants. nAs on the date of approval of the financial results, no warrants are pending for conversion into Equity sharesttttttt n4tAs on the reporting date, the Company has a Subsidiary Company namely Kesarisuta Industries Uganda Limited and two Joint Venture Companies namely Rohne Coal Company Private Limited and Andal East Coal Company Private Ltd ( Under liquidation). nThe above subsidiary company has not made any transaction from the date of its incorporation to the period covered under the financial result. Further, the Board of Directors of the Company at it's meeting held on 16th April, 2025, approved the closure of the said subsidiary company.The financials of the above joint venture companies, which was entered by the Company for Coal Blocks are not consolidated since their financial statements are not available with us and the company has fully provided for the diminution in the value of investments. nIn view of the above, there are no changes in standalone and consolidated results. n5tPursuant to the approval of the shareholders obtained through postal ballot on 19th December, 2024, each equity share of face value of Rs. 10 (rupees ten only) each, fully paidup, has been subdivided into 5 (five) equity shares of face value of Rs 2 (rupees two only) each, fully paidup, ranking paripassu in all respects from the record date i.e. 17th January, 2025.t ntThe basic and diluted EPS for the prior periods of standalone and the consolidated financial statements have been restated considering the face value of Rs 2 each in accordance with Ind AS 33Earnings per Sharetttt n6tThe Company is mainly in the business of manufacturing steel products and hence has only one reportable operating segment as per Ind AS 108 Operating Sergments. n7tFigures for the previous period or year have been regrouped rearranged whereever necessary.ttttt n

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	16094700000
	Capital work-in-progress	1274100000
	Investment property
	Goodwill	0
	Other intangible assets	44200000
	Intangible assets under development	14600000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	7900000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	1346600000
	Total non-current financial assets	1354500000
	Deferred tax assets (net)
	Other non-current assets	396100000
	Total non-current assets	19178200000
2	Current assets
	Inventories	12482100000
	Current financial asset
	Current investments	0
	Trade receivables, current	4302800000
	Cash and cash equivalents	947500000
	Bank balance other than cash and cash equivalents	314500000
	Loans, current	0
	Other current financial assets	175900000
	Total current financial assets	5740700000
	Current tax assets (net)	141900000
	Other current assets	1363900000
	Total current assets	19728600000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	38906800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1824500000
	Other equity	19423900000
	Total equity attributable to owners of parent	21248400000
	Non controlling interest
	Total equity	21248400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1478300000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	5900000
	Total non-current financial liabilities	1484200000
	Provisions, non-current	127300000
	Deferred tax liabilities (net)	127800000
	Deferred government grants, Non-current
	Other non-current liabilities	332900000
	Total non-current liabilities	2072200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4101300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	125000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	7010900000
	Total Trade payable	7135900000
	Other current financial liabilities	1954300000
	Total current financial liabilities	13191500000
	Other current liabilities	2354000000
	Provisions, current	40700000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	15586200000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	17658400000
	Total equity and liabilites	38906800000
	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		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	Remeasurement of defined benefit plan	5900000	5900000
	Total Amount of items that will not be reclassified to profit and loss	5900000	5900000
2	Income tax relating to items that will not be reclassified to profit or loss	1500000	1500000
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	0	0
5	Total Other comprehensive income	4400000	4400000

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			7779900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1000000
	Adjustments for decrease (increase) in inventories			-2985100000
	Adjustments for decrease (increase) in trade receivables, current			-2351100000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			559600000
	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			-866600000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			937900000
	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			-200000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			4900000
	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)			-1000000
	Other adjustments for non-cash items			-401100000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-5101700000
	Net cash flows from (used in) operations			2678200000
	Dividends received			0
	Interest paid			-581100000
	Interest received			-108000000
	Income taxes paid (refund)			38500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3112800000
	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			37600000
	Purchase of property, plant and equipment			3577900000
	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			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			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			99600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-81400000
	Net cash flows from (used in) investing activities	-3522100000
	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			2666100000
	Repayments of borrowings			1805000000
	Payments of lease liabilities			1000000
	Dividends paid			0
	Interest paid			614600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			634500000
	Net cash flows from (used in) financing activities			880000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			470700000
	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			470700000
	Cash and cash equivalents cash flow statement at beginning of period			476800000
	Cash and cash equivalents cash flow statement at end of period			947500000