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-Mar-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	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

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	10512600000	41776100000
	Other income	83600000	378200000
	Total income	10596200000	42154300000
2	Expenses
(a)	Cost of materials consumed	4811300000	20502800000
(b)	Purchases of stock-in-trade	321900000	568100000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	196200000	1800000
(d)	Employee benefit expense	960000000	4180500000
(e)	Finance costs	139100000	556400000
(f)	Depreciation, depletion and amortisation expense	393900000	1576300000
(f)	Other Expenses
1	Power and fuel expense	1042800000	4635400000
2	Others	1713500000	6696700000
	Total other expenses	2756300000	11332100000
	Total expenses	9578700000	38718000000
3	Total profit before exceptional items and tax	1017500000	3436300000
4	Exceptional items	0	0
5	Total profit before tax	1017500000	3436300000
6	Tax expense
7	Current tax	252800000	852700000
8	Deferred tax	24500000	71700000
9	Total tax expenses	277300000	924400000
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	740200000	2511900000
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	300000	-200000
16	Total profit (loss) for period	740500000	2511700000
17	Other comprehensive income net of taxes	60000000	17800000
18	Total Comprehensive Income for the period	800500000	2529500000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	740500000	2511700000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	60000000	17800000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	158100000	158100000
	Face value of equity share capital	1581	1581
27	Details of debt securities
22	Reserves excluding revaluation reserve		29112700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.69	15.89
	Diluted earnings (loss) per share from continuing operations	4.64	15.84
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	4.69	15.89
	Diluted earnings (loss) per share from continuing and discontinued operations	4.64	15.84
24	Debt equity ratio	0.0022	0.0022
25	Debt service coverage ratio	0.0594	0.0696
26	Interest service coverage ratio	0.1116	0.1001
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	25577900000
	Capital work-in-progress	5251800000
	Investment property	0
	Goodwill	0
	Other intangible assets	231800000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	63900000
	Non-current financial assets
	Non-current investments	141100000
	Trade receivables, non-current	0
	Loans, non-current	3800000
	Other non-current financial assets	37300000
	Total non-current financial assets	182200000
	Deferred tax assets (net)	166400000
	Other non-current assets	311400000
	Total non-current assets	31785400000
2	Current assets
	Inventories	9434200000
	Current financial asset
	Current investments	162100000
	Trade receivables, current	6071300000
	Cash and cash equivalents	693600000
	Bank balance other than cash and cash equivalents	293700000
	Loans, current	3200000
	Other current financial assets	376900000
	Total current financial assets	7600800000
	Current tax assets (net)	31200000
	Other current assets	1466100000
	Total current assets	18532300000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	50317700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	158100000
	Other equity	29112700000
	Total equity attributable to owners of parent	29270800000
	Non controlling interest	0
	Total equity	29270800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3682700000
	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	437700000
	Total non-current financial liabilities	4120400000
	Provisions, non-current	665400000
	Deferred tax liabilities (net)	2251100000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	7036900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3955100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	260000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	7889300000
	Total Trade payable	8149300000
	Other current financial liabilities	1248500000
	Total current financial liabilities	13352900000
	Other current liabilities	157600000
	Provisions, current	210400000
	Current tax liabilities (Net)	289100000
	Deferred government grants, Current	0
	Total current liabilities	14010000000
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	21046900000
	Total equity and liabilites	50317700000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Speciality Chemicals	5519800000	20609800000
2	Nutrition & Health Solutions	1896800000	7479700000
3	Chemical Intermediates	3783300000	16216600000
	Total Segment Revenue	11199900000	44306100000
	Less: Inter segment revenue	687300000	687300000
	Revenue from operations	10512600000	41776100000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Speciality Chemicals	1065700000	3297600000
2	Nutrition & Health Solutions	249100000	872100000
3	Chemical Intermediates	-19100000	594000000
	Total Profit before tax	1295700000	4763700000
	i. Finance cost	139100000	139100000
	ii. Other Unallocable Expenditure net off Unallocable income	138800000	138800000
	Profit before tax	1017800000	3436100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Speciality Chemicals	28097900000	28097900000
2	Nutrition & Health Solutions	7230600000	7230600000
3	Chemical Intermediates	13511100000	13511100000
	Total Segment Asset	48839600000	48839600000
	Un-allocable Assets	1478100000	1478100000
	Net Segment Asset	50317700000	50317700000
4	Segment Liabilities
	Segment Liabilities
1	Speciality Chemicals	6078300000	6078300000
2	Nutrition & Health Solutions	1102800000	1102800000
3	Chemical Intermediates	3638000000	3638000000
	Total Segment Liabilities	10819100000	10819100000
	Un-allocable Liabilities	10227800000	10227800000
	Net Segment Liabilities	21046900000	21046900000
	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	i) a) Items that will not be reclassified to profit or loss	9400000	-18300000
	Total Amount of items that will not be reclassified to profit and loss	9400000	-18300000
2	Income tax relating to items that will not be reclassified to profit or loss	2900000	-5700000
3	Amount of items that will be reclassified to profit and loss
1	ii) a) Items that will be reclassified to profit or loss	50500000	40500000
	Total Amount of items that will be reclassified to profit and loss	50500000	40500000
4	Income tax relating to items that will be reclassified to profit or loss	-3000000	10100000
5	Total Other comprehensive income	60000000	17800000

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			3436300000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			556400000
	Adjustments for decrease (increase) in inventories			-21100000
	Adjustments for decrease (increase) in trade receivables, current			-367700000
	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			-6500000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			485900000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			137300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1576300000
	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			-17700000
	Adjustments for dividend income			0
	Adjustments for interest income			28500000
	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			4500000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			2440300000
	Net cash flows from (used in) operations			5876600000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			795700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			5080900000
	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			102600000
	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			136100000
	Purchase of property, plant and equipment			3657800000
	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			32300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-336000000
	Net cash flows from (used in) investing activities	-3928000000
	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			43800000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			479500000
	Repayments of borrowings			244300000
	Payments of lease liabilities			33200000
	Dividends paid			797700000
	Interest paid			735700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1287600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-134700000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			40500000
	Net increase (decrease) in cash and cash equivalents			-94200000
	Cash and cash equivalents cash flow statement at beginning of period			787800000
	Cash and cash equivalents cash flow statement at end of period			693600000