Integrated Filing — IndAS

General information about company
Scrip Code	524330
NSE Symbol	JAYAGROGN
MSEI Symbol	NOTLISTED
ISIN	INE785A01026
Name of company	Jayant Agro Organics 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	24-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-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	Castor Oil based Darivative Business
Start date and time of board meeting	24-May-2025   12:30:00
End date and time of board meeting	24-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	Not applicable
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	2024-05-25
Indicate Company website link for updated RPT policy of the Company	www.jayantagro.com
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?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable n

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	2946222000	12083313000
	Other income	8130000	26307000
	Total income	2954352000	12109620000
2	Expenses
(a)	Cost of materials consumed	2262312000	8624240000
(b)	Purchases of stock-in-trade	35724000	529519000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-88299000	-284617000
(d)	Employee benefit expense	122317000	470789000
(e)	Finance costs	14439000	61909000
(f)	Depreciation, depletion and amortisation expense	37429000	141292000
(f)	Other Expenses
1	Other Expenses	396683000	1769467000
	Total other expenses	396683000	1769467000
	Total expenses	2780605000	11312599000
3	Total profit before exceptional items and tax	173747000	797021000
4	Exceptional items	0	0
5	Total profit before tax	173747000	797021000
6	Tax expense
7	Current tax	37722000	193222000
8	Deferred tax	1722000	8446000
9	Total tax expenses	39444000	201668000
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	134303000	595353000
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	134303000	595353000
17	Other comprehensive income net of taxes	47045000	13184000
18	Total Comprehensive Income for the period	181348000	608537000
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	150000000	150000000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		4700083000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.48	19.85
	Diluted earnings (loss) per share from continuing operations	4.48	19.85
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	4.48	19.85
	Diluted earnings (loss) per share from continuing and discontinued operations	4.48	19.85
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1) The audited standalone financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of Companies Act, 2013 ('The Act') read with the relevant rules thereunder and in terms of Regulation 33 of the Securities and Exchange Board of India ('SEBI') (Listing Obligations and Disclosure Requirements) Regulations, 2015. n n2) The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 24, 2025. The Statutory Auditors of the Company have issued audit reports with unmodified opinion on the above results. n n3) The Board has recommended a dividend of Rs. 2.50 /- per share on equity shares of Rs. 5 /- each (50%) for the year ended March 31, 2025, subject to approval of members of the Company at the forthcoming Annual General Meeting. n n4) The figures for the quarter ended March 31, 2025 and March 31, 2024 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures up to the third quarter. n n5) The company has identified Castor Oil based derivative business as its only primary reportable segment in accordance with the requirement of Ind AS 108, 'Operating Segments'. Accordingly, no separate segment information has been provided. n n6) On 29 August 2024 the Honorable National Company Law Tribunal, Mumbai Bench (‘NCLT’) approved the scheme of amalgamation of Jayant Finvest Limited with the Jayant Agro-Organics Limited (‘the Scheme’). Subsequently, the Company filed the NCLT Order with the MCA on 27 September 2024 (Effective Date). The appointed date is 01 April 2021. Consequently, Jayant Finvest Limited has been merged with Jayant Agro Organics Limited from the appointed date. Accordingly, the standalone financial results for the quarter ended 30 September 2024 and other comparable periods and year ended 31 March 2024 have been restated as per the Scheme. n n7) Figures for the previous periods have been regrouped/re-classified wherever necessary to make them comparable.

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	2451756000
	Capital work-in-progress	61757000
	Investment property
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	325115000
	Trade receivables, non-current
	Loans, non-current	7758000
	Other non-current financial assets	44610000
	Total non-current financial assets	377483000
	Deferred tax assets (net)
	Other non-current assets	7226000
	Total non-current assets	2898222000
2	Current assets
	Inventories	1191578000
	Current financial asset
	Current investments	0
	Trade receivables, current	1420698000
	Cash and cash equivalents	28700000
	Bank balance other than cash and cash equivalents	6289000
	Loans, current	1010000
	Other current financial assets	20664000
	Total current financial assets	1477361000
	Current tax assets (net)	62612000
	Other current assets	415960000
	Total current assets	3147511000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	6045733000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	150000000
	Other equity	4700083000
	Total equity attributable to owners of parent	4850083000
	Non controlling interest
	Total equity	4850083000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	77508000
	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	19557000
	Total non-current financial liabilities	97065000
	Provisions, non-current	40113000
	Deferred tax liabilities (net)	222770000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	359948000
	Current liabilities
	Current financial liabilities
	Borrowings, current	453042000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	63710000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	155732000
	Total Trade payable	219442000
	Other current financial liabilities	85262000
	Total current financial liabilities	757746000
	Other current liabilities	39126000
	Provisions, current	38830000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	835702000
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	1195650000
	Total equity and liabilites	6045733000
	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	Remeasurement of the net defined benefit(liabilities/Asset	-2183000	-6264000
	Total Amount of items that will not be reclassified to profit and loss	-2183000	-6264000
2	Income tax relating to items that will not be reclassified to profit or loss	-549000	-1577000
3	Amount of items that will be reclassified to profit and loss
1	fair value changes on cash flow hedge	48679000	17871000
	Total Amount of items that will be reclassified to profit and loss	48679000	17871000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	47045000	13184000

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			797021000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-324232000
	Adjustments for decrease (increase) in trade receivables, current			-202285000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			70449000
	Adjustments for decrease (increase) in other non-current assets			-2508000
	Adjustments for other financial assets, non-current			-2614000
	Adjustments for other financial assets, current			9150000
	Adjustments for other bank balances			-2872000
	Adjustments for increase (decrease) in trade payables, current			-7689000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			4167000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			141291000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			6319000
	Adjustments for provisions, non-current			1343000
	Adjustments for other financial liabilities, current			5003000
	Adjustments for other financial liabilities, non-current			1070000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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			0
	Total adjustments for reconcile profit (loss)			-303408000
	Net cash flows from (used in) operations			493613000
	Dividends received			-25000
	Interest paid			-61910000
	Interest received			-3954000
	Income taxes paid (refund)			179582000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			371962000
	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			70000000
	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			25000
	Purchase of property, plant and equipment			200004000
	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			25000
	Interest received			3954000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-266000000
	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			156826000
	Repayments of borrowings			0
	Payments of lease liabilities			16505000
	Dividends paid			222830000
	Interest paid			60570000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-143079000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-37117000
	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			-37117000
	Cash and cash equivalents cash flow statement at beginning of period			65817000
	Cash and cash equivalents cash flow statement at end of period			28700000