Integrated Filing — IndAS

General information about company
Scrip Code	543271
NSE Symbol	JUBLINGREA
MSEI Symbol	NOTLISTED
ISIN	INE0BY001018
Name of company	JUBILANT INGREVIA 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	13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-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	Multi segment
Description of single segment
Start date and time of board meeting	13-May-2025   10:30:00
End date and time of board meeting	13-May-2025   14:10:00
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	2025-01-28
Indicate Company website link for updated RPT policy of the Company	https://www.jubilantingrevia.com/investors/corporate-governance/policies-and-codes/policy-on-rpts
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
The disclosure is 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	9719800000	39412300000
	Other income	356000000	810100000
	Total income	10075800000	40222400000
2	Expenses
(a)	Cost of materials consumed	4963700000	20597500000
(b)	Purchases of stock-in-trade	320600000	566800000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-105200000	-285100000
(d)	Employee benefit expense	862500000	3760700000
(e)	Finance costs	157400000	650700000
(f)	Depreciation, depletion and amortisation expense	367900000	1473200000
(f)	Other Expenses
1	Power and fuel expense	1064500000	4777200000
2	Others	1334900000	5247800000
	Total other expenses	2399400000	10025000000
	Total expenses	8966300000	36788800000
3	Total profit before exceptional items and tax	1109500000	3433600000
4	Exceptional items	0	0
5	Total profit before tax	1109500000	3433600000
6	Tax expense
7	Current tax	224600000	727100000
8	Deferred tax	-13800000	72300000
9	Total tax expenses	210800000	799400000
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	898700000	2634200000
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	898700000	2634200000
17	Other comprehensive income net of taxes	18500000	-21000000
18	Total Comprehensive Income for the period	917200000	2613200000
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	159300000	159300000
	Face value of equity share capital	1593	1593
27	Details of debt securities
22	Reserves excluding revaluation reserve		24249500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.64	16.54
	Diluted earnings (loss) per share from continuing operations	5.64	16.54
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	5.64	16.54
	Diluted earnings (loss) per share from continuing and discontinued operations	5.64	16.54
24	Debt equity ratio	0.003	0.003
25	Debt service coverage ratio	0.0585	0.0621
26	Interest service coverage ratio	0.1039	0.0854
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	23183300000
	Capital work-in-progress	1967500000
	Investment property	0
	Goodwill	0
	Other intangible assets	170900000
	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	3097600000
	Trade receivables, non-current	0
	Loans, non-current	3700000
	Other non-current financial assets	25300000
	Total non-current financial assets	3126600000
	Deferred tax assets (net)	0
	Other non-current assets	187900000
	Total non-current assets	28636200000
2	Current assets
	Inventories	8043700000
	Current financial asset
	Current investments	0
	Trade receivables, current	5732700000
	Cash and cash equivalents	410700000
	Bank balance other than cash and cash equivalents	97800000
	Loans, current	112500000
	Other current financial assets	829600000
	Total current financial assets	7183300000
	Current tax assets (net)	0
	Other current assets	1344000000
	Total current assets	16571000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	45207200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	159300000
	Other equity	24249500000
	Total equity attributable to owners of parent	24408800000
	Non controlling interest
	Total equity	24408800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3835300000
	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
	Total non-current financial liabilities	3835300000
	Provisions, non-current	628700000
	Deferred tax liabilities (net)	2198100000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	6662100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4411900000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	244400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	7716000000
	Total Trade payable	7960400000
	Other current financial liabilities	613300000
	Total current financial liabilities	12985600000
	Other current liabilities	701000000
	Provisions, current	202300000
	Current tax liabilities (Net)	247400000
	Deferred government grants, Current	0
	Total current liabilities	14136300000
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	20798400000
	Total equity and liabilites	45207200000
	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)
1	Speciality Chemicals	5226000000	20079900000
2	Nutrition & Health Solutions	1725600000	7124000000
3	Chemical Intermediates	3455500000	14738400000
	Total Segment Revenue	10407100000	41942300000
	Less: Inter segment revenue	687300000	687300000
	Revenue from operations	9719800000	39412300000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Speciality Chemicals	1229200000	3558900000
2	Nutrition & Health Solutions	170100000	805200000
3	Chemical Intermediates	13200000	500700000
	Total Profit before tax	1412500000	4864800000
	i. Finance cost	157400000	157400000
	ii. Other Unallocable Expenditure net off Unallocable income	145600000	145600000
	Profit before tax	1109500000	3433600000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Speciality Chemicals	24316700000	24316700000
2	Nutrition & Health Solutions	5441000000	5441000000
3	Chemical Intermediates	11532400000	11532400000
	Total Segment Asset	41290100000	41290100000
	Un-allocable Assets	3917100000	3917100000
	Net Segment Asset	45207200000	45207200000
4	Segment Liabilities
	Segment Liabilities
1	Speciality Chemicals	5291900000	5291900000
2	Nutrition & Health Solutions	1237900000	1237900000
3	Chemical Intermediates	3861400000	3861400000
	Total Segment Liabilities	10391200000	10391200000
	Un-allocable Liabilities	10407200000	10407200000
	Net Segment Liabilities	20798400000	20798400000
	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) a) Items that will not be reclassified to profit or loss	20600000	-28100000
	Total Amount of items that will not be reclassified to profit and loss	20600000	-28100000
2	Income tax relating to items that will not be reclassified to profit or loss	2100000	-7100000
3	Amount of items that will be reclassified to profit and loss
1	ii) a) Items that will be reclassified to profit or loss	0	0
	Total Amount of items that will be reclassified to profit and loss	0	0
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	18500000	-21000000

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			3433600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			650700000
	Adjustments for decrease (increase) in inventories			-290500000
	Adjustments for decrease (increase) in trade receivables, current			-116600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	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			-52200000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			436100000
	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			1473200000
	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			-22200000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-17700000
	Adjustments for dividend income			450000000
	Adjustments for interest income			20200000
	Adjustments for share-based payments			121400000
	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)			0
	Other adjustments for non-cash items			3600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1715600000
	Net cash flows from (used in) operations			5149200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			735800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4413400000
	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			115000000
	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			76900000
	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			135700000
	Purchase of property, plant and equipment			2162600000
	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			110000000
	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			176500000
	Interest received			24600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			22200000
	Net cash flows from (used in) investing activities	-2105500000
	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			209500000
	Repayments of borrowings			646800000
	Payments of lease liabilities			39600000
	Dividends paid			795200000
	Interest paid			812100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2084200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			223700000
	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			223700000
	Cash and cash equivalents cash flow statement at beginning of period			187000000
	Cash and cash equivalents cash flow statement at end of period			410700000