Integrated Filing — IndAS

General information about company
Scrip Code	533272
NSE Symbol	JWL
MSEI Symbol	NOTLISTED
ISIN	INE209L01016
Name of company	JUPITER WAGONS 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	19-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-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 WAGONS
Start date and time of board meeting	19-May-2025   11:00:00
End date and time of board meeting	19-May-2025   14:40:00
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	10445477000	39632795000
	Other income	119699000	443565000
	Total income	10565176000	40076360000
2	Expenses
(a)	Cost of materials consumed	7809463000	30863416000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-38792000	-1104998000
(d)	Employee benefit expense	244706000	766351000
(e)	Finance costs	166483000	604247000
(f)	Depreciation, depletion and amortisation expense	148862000	536393000
(f)	Other Expenses
1	Other Expenses	902745000	3332764000
	Total other expenses	902745000	3332764000
	Total expenses	9233467000	34998173000
3	Total profit before exceptional items and tax	1331709000	5078187000
4	Exceptional items	0	0
5	Total profit before tax	1331709000	5078187000
6	Tax expense
7	Current tax	322843000	1231921000
8	Deferred tax	-74025000	-75593000
9	Total tax expenses	248818000	1156328000
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	1082891000	3921859000
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	-56976000	-119153000
16	Total profit (loss) for period	1025915000	3802706000
17	Other comprehensive income net of taxes	-22547000	-17748000
18	Total Comprehensive Income for the period	1003368000	3784958000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1032642000	3822590000
	Total profit or loss, attributable to non-controlling interests	-6727000	-6727000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1010351000	3805090000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-6983000	-20132000
21	Details of equity share capital
	Paid-up equity share capital	4244980000	4244980000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		23298064000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.44	9.08
	Diluted earnings (loss) per share from continuing operations	2.44	9.08
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	2.44	9.08
	Diluted earnings (loss) per share from continuing and discontinued operations	2.44	9.08
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	7630453000
	Capital work-in-progress	661125000
	Investment property	0
	Goodwill	942741000
	Other intangible assets	1150790000
	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	336294000
	Trade receivables, non-current	0
	Loans, non-current	7203000
	Other non-current financial assets	203046000
	Total non-current financial assets	546543000
	Deferred tax assets (net)	26664000
	Other non-current assets	3454089000
	Total non-current assets	14412405000
2	Current assets
	Inventories	7693992000
	Current financial asset
	Current investments	1302459000
	Trade receivables, current	8148629000
	Cash and cash equivalents	4407351000
	Bank balance other than cash and cash equivalents	1528596000
	Loans, current	44866000
	Other current financial assets	320855000
	Total current financial assets	15752756000
	Current tax assets (net)	3373000
	Other current assets	2128591000
	Total current assets	25578712000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	39991117000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	4244980000
	Other equity	23298064000
	Total equity attributable to owners of parent	27543044000
	Non controlling interest	132790000
	Total equity	27675834000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	270843000
	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	153623000
	Total non-current financial liabilities	424466000
	Provisions, non-current	49775000
	Deferred tax liabilities (net)	234746000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	708987000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4571192000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	158758000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3919200000
	Total Trade payable	4077958000
	Other current financial liabilities	232755000
	Total current financial liabilities	8881905000
	Other current liabilities	2389241000
	Provisions, current	37265000
	Current tax liabilities (Net)	297885000
	Deferred government grants, Current	0
	Total current liabilities	11606296000
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	12315283000
	Total equity and liabilites	39991117000
	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	Share of Other Comprehensive Income of joint Ventures accounted using equity method	-150000	-150000
	Total Amount of items that will not be reclassified to profit and loss	-150000	-150000
2	Income tax relating to items that will not be reclassified to profit or loss	29107000	22818000
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	-6710000	-5220000
5	Total Other comprehensive income	-22547000	-17748000

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			5078187000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			604247000
	Adjustments for decrease (increase) in inventories			2140963000
	Adjustments for decrease (increase) in trade receivables, current			-3250399000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-4991000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-145781000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-1431261000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-952806000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			536393000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			3574000
	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			-742000
	Adjustments for dividend income			236000
	Adjustments for interest income			320889000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-42980000
	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			-24898000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-2889806000
	Net cash flows from (used in) operations			2188381000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1146433000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1041948000
	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			-147899000
	Proceeds from sales of property, plant and equipment			9644000
	Purchase of property, plant and equipment			5081461000
	Proceeds from sales of investment property			18354525000
	Purchase of investment property			19800533000
	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			236000
	Interest received			291958000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-6077732000
	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			7578009000
	Proceeds from issuing other equity instruments			337500000
	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			1323252000
	Repayments of borrowings			-142254000
	Payments of lease liabilities			26280000
	Dividends paid			551334000
	Interest paid			585406000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			8217995000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			3182211000
	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			3182211000
	Cash and cash equivalents cash flow statement at beginning of period			1225160000
	Cash and cash equivalents cash flow statement at end of period			4407371000