Integrated Filing — IndAS

General information about company
Scrip Code	530007
NSE Symbol	JKTYRE
MSEI Symbol	NOTLISTED
ISIN	INE573A01042
Name of company	JK TYRE & 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	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-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	Tyre
Start date and time of board meeting	20-May-2025   14:15:00
End date and time of board meeting	20-May-2025   17:10:00
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	2025-02-04
Indicate Company website link for updated RPT policy of the Company	http://www.jktyre.com/RPolicy.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?	Yes
No. of times funds raised during the quarter	2
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
There are no such defaults.

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	26737000000	101763300000
	Other income	168400000	683300000
	Total income	26905400000	102446600000
2	Expenses
(a)	Cost of materials consumed	14287900000	57370800000
(b)	Purchases of stock-in-trade	2843600000	10739000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	925100000	-793100000
(d)	Employee benefit expense	2026900000	8192700000
(e)	Finance costs	694400000	2667500000
(f)	Depreciation, depletion and amortisation expense	701300000	2685300000
(f)	Other Expenses
1	Other Expenses	4018700000	16184700000
	Total other expenses	4018700000	16184700000
	Total expenses	25497900000	97046900000
3	Total profit before exceptional items and tax	1407500000	5399700000
4	Exceptional items	-50700000	-108600000
5	Total profit before tax	1356800000	5291100000
6	Tax expense
7	Current tax	379700000	1444500000
8	Deferred tax	11600000	-5700000
9	Total tax expenses	391300000	1438800000
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	965500000	3852300000
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	965500000	3852300000
17	Other comprehensive income net of taxes	47200000	27000000
18	Total Comprehensive Income for the period	1012700000	3879300000
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	548000000	548000000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		41379100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.52	14.06
	Diluted earnings (loss) per share from continuing operations	3.52	14.05
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	3.52	14.06
	Diluted earnings (loss) per share from continuing and discontinued operations	3.52	14.05
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes:*The Board has recommended a dividend of Rs.3.00 per equity share i.e. 150% for the financial year ended 31st March, 2025.t n*The Company has only one operating segment namely, 'Tyre'. t n*Statement of cash flow is attached in Annexure-I.ttt n*The Competition Commission of India (“CCI”) on 2nd February 2022 had released an Order dated 31st August 2018 for alleged contravention of provisions of the Competition Act, 2002 against the Company, certain other Tyre manufacturers and Automotive Tyre Manufacturers Association. CCI had imposed a penalty of Rs. 309.95 crores on the Company. The Company had filed an Appeal before the Hon’ble National Company Law Appellate Tribunal against the said CCI Order. The NCLAT, through an order dated 1st December 2022, has disposed of the aforementioned appeal, after taking note of the multiple errors in the said CCI Order dated 31st August 2018, and remanded the matter back to the CCI, to re-examine the matter on merits and also to consider reviewing the penalty (if violation is established) in accordance with the provisions of the Competition Act. CCI has since filed an appeal before Hon’ble Supreme Court of India against NCLAT order dated 1st December 2022. Based on legal advice, the Company continues to believe that it has a strong case, and accordingly, no provision has been made in the accounts. The Company strongly reiterates that there has been no wrongdoing on the part of the Company and reassures all the stakeholders that the Company has never indulged in or was part of any cartel or undertook any anti-competitive practices.t n*Exceptional items include unfavourable foreign exchange fluctuation of Rs. 4.92 crores & Rs. 7.57 crores and VRS Rs. 0.15 crore & Rs. 3.29 crores for the quarter and year ended 31.03.2025 respectively.t n*The figures of current and corresponding quarter are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the current / corresponding financial year.t n*The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 20th May, 2025. The auditors of the company have carried out the audit of the same.t n*Figures for the previous periods have been regrouped / rearranged, wherever necessary.t nJK Tyre adjudged 'Best in Class' ESG rating from CareEdge for the second consecutive year nFor JK Tyre & Industries Ltd.t nNew Delhittttttttt nRaghupati Singhaniat n20th May, 2025ttttttttt nChairman & Managing Directort n Admin. Off.: 3, Bahadur Shah Zafar Marg, New Delhi - 110 002, Fax : 91-11-23322059, Phone: 91-11-66001112, 66001122 t nRegd. Off.: Jaykaygram, PO- Tyre Factory, Kankroli - 313 342, Rajasthan, Website: www.jktyre.com, Corporate Identity Number : L67120RJ1951PLC045966t n 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	36449200000
	Capital work-in-progress	2738200000
	Investment property	53100000
	Goodwill	0
	Other intangible assets	125400000
	Intangible assets under development	11200000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	7833800000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	1119400000
	Total non-current financial assets	8953200000
	Deferred tax assets (net)
	Other non-current assets	670000000
	Total non-current assets	49000300000
2	Current assets
	Inventories	15192000000
	Current financial asset
	Current investments	112900000
	Trade receivables, current	22658600000
	Cash and cash equivalents	512800000
	Bank balance other than cash and cash equivalents	4961100000
	Loans, current	0
	Other current financial assets	1477500000
	Total current financial assets	29722900000
	Current tax assets (net)	339400000
	Other current assets	5523100000
	Total current assets	50777400000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	99777700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	548000000
	Other equity	41379100000
	Total equity attributable to owners of parent	41927100000
	Non controlling interest
	Total equity	41927100000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	8468200000
	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	8099600000
	Total non-current financial liabilities	16567800000
	Provisions, non-current	351600000
	Deferred tax liabilities (net)	5052100000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	21971500000
	Current liabilities
	Current financial liabilities
	Borrowings, current	17980000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	417200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	11186200000
	Total Trade payable	11603400000
	Other current financial liabilities	4336000000
	Total current financial liabilities	33919400000
	Other current liabilities	1888500000
	Provisions, current	71200000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	35879100000
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	57850600000
	Total equity and liabilites	99777700000
	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	Re-measurement Losses on Defined Benefit Plans	63200000	36100000
	Total Amount of items that will not be reclassified to profit and loss	63200000	36100000
2	Income tax relating to items that will not be reclassified to profit or loss	16000000	9100000
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	47200000	27000000

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			5291100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2667500000
	Adjustments for decrease (increase) in inventories			-1226600000
	Adjustments for decrease (increase) in trade receivables, current			-2190200000
	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			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-1479900000
	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			2685300000
	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			-18800000
	Adjustments for dividend income			3800000
	Adjustments for interest income			578600000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			15600000
	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)			-5200000
	Other adjustments for non-cash items			120000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-14700000
	Net cash flows from (used in) operations			5276400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1243200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4033200000
	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			100000000
	Other cash receipts from sales of equity or debt instruments of other entities			122600000
	Other cash payments to acquire equity or debt instruments of other entities			13200000
	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			0
	Purchase of property, plant and equipment			4216200000
	Proceeds from sales of investment property			381100000
	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			3800000
	Interest received			498500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			309600000
	Net cash flows from (used in) investing activities	-3013800000
	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			4893300000
	Repayments of borrowings			2066800000
	Payments of lease liabilities			361700000
	Dividends paid			912500000
	Interest paid			2705400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1153100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-133700000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			100000
	Net increase (decrease) in cash and cash equivalents			-133600000
	Cash and cash equivalents cash flow statement at beginning of period			646400000
	Cash and cash equivalents cash flow statement at end of period			512800000

Signatory Details
Name of signatory	Sanjeev Aggarwal
Designation of person	Chief Financial Officer
Place	New Delhi
Date	20-May-2025