Integrated Filing — IndAS

General information about company
Scrip Code	532940
NSE Symbol	JKIL
MSEI Symbol	JKIL
ISIN	INE576101022
Name of company	J.KUMAR INFRAPROJECTS 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	12-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	Construction
Start date and time of board meeting	20-May-2025   13:00:00
End date and time of board meeting	20-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	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	16327428000	56934877000
	Other income	98781000	330010000
	Total income	16426209000	57264887000
2	Expenses
(a)	Cost of materials consumed	10804185000	37512439000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	1032673000	4132256000
(e)	Finance costs	427482000	1550869000
(f)	Depreciation, depletion and amortisation expense	448527000	1688324000
(f)	Other Expenses
1	Construction Expenses	1879822000	6079996000
2	Administrative & other expenses	259978000	946188000
	Total other expenses	2139800000	7026184000
	Total expenses	14852667000	51910072000
3	Total profit before exceptional items and tax	1573542000	5354815000
4	Exceptional items	0	0
5	Total profit before tax	1573542000	5354815000
6	Tax expense
7	Current tax	421413000	1433189000
8	Deferred tax	10693000	17138000
9	Total tax expenses	432106000	1450327000
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	1141436000	3904488000
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	580000	7584000
16	Total profit (loss) for period	1142016000	3912072000
17	Other comprehensive income net of taxes	25842000	26559000
18	Total Comprehensive Income for the period	1167858000	3938631000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	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	0	0
	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	378328000	378328000
	Face value of equity share capital	5	5
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	15.09	51.7
	Diluted earnings (loss) per share from continuing operations	15.09	51.7
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	15.09	51.7
	Diluted earnings (loss) per share from continuing and discontinued operations	15.09	51.7
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1 The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on May 20 2025 n2 These results have been prepared in accordance with the Indian Accounting Standards as prescribed under section 133 of the Companies Act 2013 read with Companies Indian Accounting Standards Rules as amended from time to time n3 The Company is primarily engaged in Construction and Engineering Activities and there are no other reportable segments under Ind AS 108 Operating Segments n4 The figures for the previous period year have been regrouped reclassified wherever considered necessary n5 Figures for the quarter ended March 31 2025 and March 31 2024 represent the difference between audited figures for the financial year and the limited reviewed figures for the nine months period ended December 31 2024 and December 31 2023 respectively n6 The Board of Directors at its meeting held on May 20 2025 have recommended a dividend Rs 4 per equity share of face value of Rs 5 each for the year ended March 31 2025 which is subject to approval of the share holders 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	10811858000
	Capital work-in-progress	975906000
	Investment property	999060000
	Goodwill	33024000
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	34250000
	Non-current financial assets
	Non-current investments	18960000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	3911727000
	Total non-current financial assets	3930687000
	Deferred tax assets (net)	0
	Other non-current assets	151293000
	Total non-current assets	16936078000
2	Current assets
	Inventories	5050819000
	Current financial asset
	Current investments	0
	Trade receivables, current	14917296000
	Cash and cash equivalents	677415000
	Bank balance other than cash and cash equivalents	7733636000
	Loans, current	86923000
	Other current financial assets	1664920000
	Total current financial assets	25080190000
	Current tax assets (net)	0
	Other current assets	9586360000
	Total current assets	39717369000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	56653447000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	378328000
	Other equity	29698530000
	Total equity attributable to owners of parent	30076858000
	Non controlling interest	-5813000
	Total equity	30071045000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1557853000
	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	2196330000
	Total non-current financial liabilities	3754183000
	Provisions, non-current	0
	Deferred tax liabilities (net)	174621000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	3928804000
	Current liabilities
	Current financial liabilities
	Borrowings, current	5416785000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	878597000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	7532819000
	Total Trade payable	8411416000
	Other current financial liabilities	1772324000
	Total current financial liabilities	15600525000
	Other current liabilities	6901352000
	Provisions, current	0
	Current tax liabilities (Net)	151721000
	Deferred government grants, Current	0
	Total current liabilities	22653598000
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	26582402000
	Total equity and liabilites	56653447000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

1 The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on May 20 2025 n2 These results have been prepared in accordance with the Indian Accounting Standards as prescribed under section 133 of the Companies Act 2013 read with Companies Indian Accounting Standards Rules as amended from time to time n3 The Company is primarily engaged in Construction and Engineering Activities and there are no other reportable segments under Ind AS 108 Operating Segments n4 The figures for the previous period year have been regrouped reclassified wherever considered necessary n5 Figures for the quarter ended March 31 2025 and March 31 2024 represent the difference between audited figures for the financial year and the limited reviewed figures for the nine months period ended December 31 2024 and December 31 2023 respectively n6 The Board of Directors at its meeting held on May 20 2025 have recommended a dividend Rs 4 per equity share of face value of Rs 5 each for the year ended March 31 2025 which is subject to approval of the share holders n

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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	-34710000	-35493000
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	8868000	8934000
5	Total Other comprehensive income	25842000	26559000

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			5354815000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1550869000
	Adjustments for decrease (increase) in inventories			-220169000
	Adjustments for decrease (increase) in trade receivables, current			-2969458000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1021080000
	Adjustments for decrease (increase) in other non-current assets			774228000
	Adjustments for other financial assets, non-current			-598947000
	Adjustments for other financial assets, current			29237000
	Adjustments for other bank balances			-3706088000
	Adjustments for increase (decrease) in trade payables, current			2531078000
	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			1991616000
	Adjustments for depreciation and amortisation expense			1688334000
	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			-244315000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			297400000
	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)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			7584000
	Total adjustments for reconcile profit (loss)			-484511000
	Net cash flows from (used in) operations			4870304000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1126792000
	Other inflows (outflows) of cash			16971000
	Net cash flows from (used in) operating activities			3760483000
	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			0
	Purchase of property, plant and equipment			2345536000
	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			1016389000
	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			297400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-3064525000
	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			725966000
	Repayments of borrowings			-176725000
	Payments of lease liabilities			99531000
	Dividends paid			302662000
	Interest paid			1550869000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1050371000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-354413000
	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			-354413000
	Cash and cash equivalents cash flow statement at beginning of period			1031828000
	Cash and cash equivalents cash flow statement at end of period			677415000