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	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	Multi segment
Description of single segment
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

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	6339986000	25281515000
	Other income	2539000	16747000
	Total income	6342525000	25298262000
2	Expenses
(a)	Cost of materials consumed	4485451000	18063174000
(b)	Purchases of stock-in-trade	424991000	3087302000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	517155000	136590000
(d)	Employee benefit expense	177256000	675052000
(e)	Finance costs	35646000	189201000
(f)	Depreciation, depletion and amortisation expense	51113000	194144000
(f)	Other Expenses
1	Other Expenses	508191000	2231541000
	Total other expenses	508191000	2231541000
	Total expenses	6199803000	24577004000
3	Total profit before exceptional items and tax	142722000	721258000
4	Exceptional items	0	0
5	Total profit before tax	142722000	721258000
6	Tax expense
7	Current tax	38097000	194151000
8	Deferred tax	-4480000	-6388000
9	Total tax expenses	33617000	187763000
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	109105000	533495000
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	1030000	4689000
16	Total profit (loss) for period	110135000	538184000
17	Other comprehensive income net of taxes	75280000	25245000
18	Total Comprehensive Income for the period	185415000	563429000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	114750000	549138000
	Total profit or loss, attributable to non-controlling interests	-4615000	-4615000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	183000000	571380000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	2415000	-7951000
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		5618657000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.83	18.3
	Diluted earnings (loss) per share from continuing operations	3.83	18.3
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	3.83	18.3
	Diluted earnings (loss) per share from continuing and discontinued operations	3.83	18.3
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1) The audited consolidated 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) he 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) 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 n6) 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	3155799000
	Capital work-in-progress	62937000
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	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	125066000
	Trade receivables, non-current	0
	Loans, non-current	8730000
	Other non-current financial assets	45172000
	Total non-current financial assets	178968000
	Deferred tax assets (net)	0
	Other non-current assets	37169000
	Total non-current assets	3434873000
2	Current assets
	Inventories	2259596000
	Current financial asset
	Current investments	0
	Trade receivables, current	2446523000
	Cash and cash equivalents	76773000
	Bank balance other than cash and cash equivalents	6289000
	Loans, current	1712000
	Other current financial assets	40656000
	Total current financial assets	2571953000
	Current tax assets (net)	95279000
	Other current assets	327538000
	Total current assets	5254366000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	8689239000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	150000000
	Other equity	5618657000
	Total equity attributable to owners of parent	5768657000
	Non controlling interest	325969000
	Total equity	6094626000
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	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	19557000
	Total non-current financial liabilities	97065000
	Provisions, non-current	65554000
	Deferred tax liabilities (net)	283354000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	445973000
	Current liabilities
	Current financial liabilities
	Borrowings, current	981650000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	239875000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	678071000
	Total Trade payable	917946000
	Other current financial liabilities	138453000
	Total current financial liabilities	2038049000
	Other current liabilities	55622000
	Provisions, current	54969000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	2148640000
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	2594613000
	Total equity and liabilites	8689239000
	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)
1	Castor Oil	3520455000	13317725000
2	Castor Oil Derivatives	2809812000	11932912000
3	Power Generation	9719000	30878000
	Total Segment Revenue	6339986000	25281515000
	Less: Inter segment revenue	0	0
	Revenue from operations	6339986000	25281515000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Castor Oil	-2886000	63600000
2	Castor Oil Derivatives	177378000	827240000
3	Power Generation	5439000	14582000
	Total Profit before tax	179931000	905422000
	i. Finance cost	35646000	35646000
	ii. Other Unallocable Expenditure net off Unallocable income	1563000	1563000
	Profit before tax	142722000	721258000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Castor Oil	2881320000	2881320000
2	Castor Oil Derivatives	5509085000	5509085000
3	Power Generation	39860000	39860000
	Total Segment Asset	8430265000	8430265000
	Un-allocable Assets	258975000	258975000
	Net Segment Asset	8689240000	8689240000
4	Segment Liabilities
	Segment Liabilities
1	Castor Oil	1383784000	1383784000
2	Castor Oil Derivatives	1104294000	1104294000
3	Power Generation	0	0
	Total Segment Liabilities	2488078000	2488078000
	Un-allocable Liabilities	432505000	432505000
	Net Segment Liabilities	2920583000	2920583000
	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 net defined benefit liability/asset	-4620000	-11042000
	Total Amount of items that will not be reclassified to profit and loss	-4620000	-11042000
2	Income tax relating to items that will not be reclassified to profit or loss	-1162000	-2779000
3	Amount of items that will be reclassified to profit and loss
1	Fair value changes on cash flow hedges	78738000	33508000
	Total Amount of items that will be reclassified to profit and loss	78738000	33508000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	75280000	25245000

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			721258000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			544801000
	Adjustments for decrease (increase) in trade receivables, current			-472355000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			85126000
	Adjustments for decrease (increase) in other non-current assets			2056000
	Adjustments for other financial assets, non-current			-2741000
	Adjustments for other financial assets, current			7252000
	Adjustments for other bank balances			-2872000
	Adjustments for increase (decrease) in trade payables, current			88657000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			8842000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			194144000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			10465000
	Adjustments for provisions, non-current			1569000
	Adjustments for other financial liabilities, current			-1957000
	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			210000
	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)			464267000
	Net cash flows from (used in) operations			1185525000
	Dividends received			-25000
	Interest paid			-189201000
	Interest received			-5012000
	Income taxes paid (refund)			189916000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1179773000
	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			235000
	Purchase of property, plant and equipment			282177000
	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			5012000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-276905000
	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			487101000
	Payments of lease liabilities			30845000
	Dividends paid			222830000
	Interest paid			189201000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-929977000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-27109000
	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			-27109000
	Cash and cash equivalents cash flow statement at beginning of period			103882000
	Cash and cash equivalents cash flow statement at end of period			76773000