Integrated Filing — IndAS

General information about company
Scrip Code	544138
NSE Symbol	JGCHEM
MSEI Symbol	NOTLISTED
ISIN	INE0MB501011
Name of company	J.G.CHEMICALS 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	17-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-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	ZINC OXIDE
Start date and time of board meeting	17-May-2025   14:00:00
End date and time of board meeting	17-May-2025   15:30:00
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	Statement on impact of audit qualification

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	2242540000	8479440000
	Other income	35350000	100120000
	Total income	2277890000	8579560000
2	Expenses
(a)	Cost of materials consumed	1824850000	6687370000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	6500000	51060000
(d)	Employee benefit expense	43770000	184080000
(e)	Finance costs	950000	8470000
(f)	Depreciation, depletion and amortisation expense	13710000	53810000
(f)	Other Expenses
1	Other Expenses	172590000	695770000
	Total other expenses	172590000	695770000
	Total expenses	2062370000	7680560000
3	Total profit before exceptional items and tax	215520000	899000000
4	Exceptional items	0	0
5	Total profit before tax	215520000	899000000
6	Tax expense
7	Current tax	54340000	223890000
8	Deferred tax	2120000	7520000
9	Total tax expenses	56460000	231410000
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	159060000	667590000
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	159060000	667590000
17	Other comprehensive income net of taxes	-38050000	23470000
18	Total Comprehensive Income for the period	121010000	691060000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	153450000	640150000
	Total profit or loss, attributable to non-controlling interests	5610000	5610000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-38100000	23420000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	50000	40000
21	Details of equity share capital
	Paid-up equity share capital	39186063000000	39186063000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.92	16.34
	Diluted earnings (loss) per share from continuing operations	3.92	16.34
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	3.92	16.34
	Diluted earnings (loss) per share from continuing and discontinued operations	3.92	16.34
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
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	389060000
	Capital work-in-progress	10920000
	Investment property	0
	Goodwill	0
	Other intangible assets	130000
	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	121840000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	7260000
	Total non-current financial assets	129100000
	Deferred tax assets (net)
	Other non-current assets	9690000
	Total non-current assets	538900000
2	Current assets
	Inventories	1114440000
	Current financial asset
	Current investments	390210000
	Trade receivables, current	1418520000
	Cash and cash equivalents	313770000
	Bank balance other than cash and cash equivalents	739540000
	Loans, current	0
	Other current financial assets	186470000
	Total current financial assets	3048510000
	Current tax assets (net)	0
	Other current assets	277450000
	Total current assets	4440400000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4979300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	391860000
	Other equity	4255650000
	Total equity attributable to owners of parent	4647510000
	Non controlling interest	98620000
	Total equity	4746130000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	490000
	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	0
	Total non-current financial liabilities	490000
	Provisions, non-current	4490000
	Deferred tax liabilities (net)	5110000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	10090000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1510000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	6050000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	159960000
	Total Trade payable	166010000
	Other current financial liabilities	27670000
	Total current financial liabilities	195190000
	Other current liabilities	6690000
	Provisions, current	18920000
	Current tax liabilities (Net)	2280000
	Deferred government grants, Current	0
	Total current liabilities	223080000
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	233170000
	Total equity and liabilites	4979300000
	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)
	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	Remeasurement of the defined benefit plans	1460000	1460000
2	Equity Instruments through other Comprehensive Income	-45670000	26100000
	Total Amount of items that will not be reclassified to profit and loss	-44210000	27560000
2	Income tax relating to items that will not be reclassified to profit or loss	-6160000	4090000
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	-38050000	23470000

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			899000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			8470000
	Adjustments for decrease (increase) in inventories			-557890000
	Adjustments for decrease (increase) in trade receivables, current			-250110000
	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			0
	Adjustments for other financial assets, current			-8690000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			77930000
	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			53810000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			5720000
	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			-3160000
	Adjustments for dividend income			60000
	Adjustments for interest income			84380000
	Adjustments for share-based payments			0
	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)			-690000
	Other adjustments for non-cash items			-24820000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-783870000
	Net cash flows from (used in) operations			115130000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			227100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-111970000
	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			1020000
	Purchase of property, plant and equipment			46900000
	Proceeds from sales of investment property			857290000
	Purchase of investment property			882280000
	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			60000
	Interest received			53310000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			265100000
	Net cash flows from (used in) investing activities	247600000
	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			0
	Repayments of borrowings			135770000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			9180000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-143840000
	Net cash flows from (used in) financing activities			-288790000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-153160000
	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			-153160000
	Cash and cash equivalents cash flow statement at beginning of period			466930000
	Cash and cash equivalents cash flow statement at end of period			313770000