Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol JOCIL
MSEI Symbol NOTLISTED
ISIN INE839G01010
Name of company Jocil 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-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 Multi segment
Description of single segment
Start date and time of board meeting 26-May-2025   11:30:00
End date and time of board meeting 26-May-2025   13:20:00
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 2022-04-01
Indicate Company website link for updated RPT policy of the Company https://www.jocil.in/g-RELATEDPARTYPOLICY.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? 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
There is no default on loans and debt securities



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 1781472000 8655420000
Other income 6778000 19509000
Total income 1788250000 8674929000
2 Expenses
(a) Cost of materials consumed 1341792000 6963464000
(b) Purchases of stock-in-trade 0 263736000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 110897000 -95518000
(d) Employee benefit expense 90563000 355890000
(e) Finance costs 637000 2323000
(f) Depreciation, depletion and amortisation expense 14221000 56708000
(f) Other Expenses
1 Other Expenses 224298000 1114920000
Total other expenses 224298000 1114920000
Total expenses 1782408000 8661523000
3 Total profit before exceptional items and tax 5842000 13406000
4 Exceptional items 0 0
5 Total profit before tax 5842000 13406000
6 Tax expense
7 Current tax 6666000 9440000
8 Deferred tax -5364000 -6234000
9 Total tax expenses 1302000 3206000
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 4540000 10200000
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 4540000 10200000
17 Other comprehensive income net of taxes -38560000 -41855000
18 Total Comprehensive Income for the period -34020000 -31655000
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 88812000 88812000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1971999000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.51 1.15
Diluted earnings (loss) per share from continuing operations 0.51 1.15
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 0.51 1.15
Diluted earnings (loss) per share from continuing and discontinued operations 0.51 1.15
24 Debt equity ratio 0 0
25 Debt service coverage ratio 4.1898 3.588
26 Interest service coverage ratio 4.1898 3.588
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes: n n1. The above financial results as recommended by the Audit Committee were approved by the Board of Directors at its Meeting held on May 26, 2025. These results are as per regulation 33 of the SEBI (Listing obligations and Disclosure Requirements) Regulations, 2015 as modified by the Circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016. The Statutory auditors have carried out an audit of these results for the year ended March 31, 2025. They have given an unqualified report on the above results. n2. The main reason for decrease in PBT is decrease in sales volume of Fatty Acids due to severe competition and also due to decrease in other income. n3. The Board of Directors at its meeting held on May 26, 2025 has recommended a dividend of Rs. 0.50 (5%) per equity share of face value of Rs.10/- which is subject to approval of shareholders. The total dividend for the Year amounts to Rs. 44,40,575/-. n4. The figures for the last quarter in each of the years is the balancing figures between the audited figures of the full financial year and the published year to date figures up to third quarter of the respective financial year. n5. Previous period’s figures have been regrouped wherever necessary to conform to current period classification. n



Remarks
Debt equity ratio
Debt service coverage ratio No Debt as on 31-03-2025.
Interest service coverage ratio No Debt as on 31-03-2025.


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 369190000
Capital work-in-progress 81019000
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 50753000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 6090000
Total non-current financial assets 56843000
Deferred tax assets (net) 0
Other non-current assets 8734000
Total non-current assets 515786000
2 Current assets
Inventories 1295408000
Current financial asset
Current investments 251230000
Trade receivables, current 490387000
Cash and cash equivalents 252853000
Bank balance other than cash and cash equivalents 2272000
Loans, current 0
Other current financial assets 1854000
Total current financial assets 998596000
Current tax assets (net) 7348000
Other current assets 59571000
Total current assets 2360923000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2876709000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 88816000
Other equity 1971999000
Total equity attributable to owners of parent 2060815000
Non controlling interest
Total equity 2060815000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 1566000
Total non-current financial liabilities 1566000
Provisions, non-current 15508000
Deferred tax liabilities (net) 8972000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 26046000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 4806000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 646030000
Total Trade payable 650836000
Other current financial liabilities 34994000
Total current financial liabilities 685830000
Other current liabilities 88042000
Provisions, current 15976000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 789848000
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 815894000
Total equity and liabilites 2876709000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) Notes: n n1. The above financial results as recommended by the Audit Committee were approved by the Board of Directors at its Meeting held on May 26, 2025. These results are as per regulation 33 of the SEBI (Listing obligations and Disclosure Requirements) Regulations, 2015 as modified by the Circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016. The Statutory auditors have carried out an audit of these results for the year ended March 31, 2025. They have given an unqualified report on the above results. n2. The main reason for decrease in PBT is decrease in sales volume of Fatty Acids due to severe competition and also due to decrease in other income. n3. The Board of Directors at its meeting held on May 26, 2025 has recommended a dividend of Rs. 0.50 (5%) per equity share of face value of Rs.10/- which is subject to approval of shareholders. The total dividend for the Year amounts to Rs. 44,40,575/-. n4. The figures for the last quarter in each of the years is the balancing figures between the audited figures of the full financial year and the published year to date figures up to third quarter of the respective financial year. n5. Previous period’s figures have been regrouped wherever necessary to conform to current period classification. 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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Chemicals 1636443000 7787923000
2 Soap 840732000 3354348000
3 Power Generation 99226000 376101000
Total Segment Revenue 2576401000 11518372000
Less: Inter segment revenue 794929000 794929000
Revenue from operations 1781472000 8655420000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Chemicals 2852000 108706000
2 Soap 19673000 32504000
3 Power Generation 16248000 -3309000
Total Profit before tax 38773000 137901000
i. Finance cost -4069000 -4069000
ii. Other Unallocable Expenditure net off Unallocable income 37000000 37000000
Profit before tax 5842000 13406000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Chemicals 1326051000 1326051000
2 Soap 628996000 628996000
3 Power Generation 203331000 203331000
Total Segment Asset 2158378000 2158378000
Un-allocable Assets 718331000 718331000
Net Segment Asset 2876709000 2876709000
4 Segment Liabilities
Segment Liabilities
1 Chemicals 553502000 553502000
2 Soap 175232000 175232000
3 Power Generation 58187000 58187000
Total Segment Liabilities 786921000 786921000
Un-allocable Liabilities 28973000 28973000
Net Segment Liabilities 815894000 815894000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Notes: n n1. The above financial results as recommended by the Audit Committee were approved by the Board of Directors at its Meeting held on May 26, 2025. These results are as per regulation 33 of the SEBI (Listing obligations and Disclosure Requirements) Regulations, 2015 as modified by the Circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016. The Statutory auditors have carried out an audit of these results for the year ended March 31, 2025. They have given an unqualified report on the above results. n2. The main reason for decrease in PBT is decrease in sales volume of Fatty Acids due to severe competition and also due to decrease in other income. n3. The Board of Directors at its meeting held on May 26, 2025 has recommended a dividend of Rs. 0.50 (5%) per equity share of face value of Rs.10/- which is subject to approval of shareholders. The total dividend for the Year amounts to Rs. 44,40,575/-. n4. The figures for the last quarter in each of the years is the balancing figures between the audited figures of the full financial year and the published year to date figures up to third quarter of the respective financial year. n5. Previous period’s figures have been regrouped wherever necessary to conform to current period classification. n



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 Changes in fair value of investments -25648000 -36355000
2 Remeasurement of defined employee benefit plans -12912000 -5500000
Total Amount of items that will not be reclassified to profit and loss -38560000 -41855000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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
5 Total Other comprehensive income -38560000 -41855000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 13406000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2323000
Adjustments for decrease (increase) in inventories -346208000
Adjustments for decrease (increase) in trade receivables, current 211825000
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 197369000
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 56708000
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 0
Adjustments for dividend income 5399000
Adjustments for interest income 7026000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -420000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -676000
Other adjustments to reconcile profit (loss) -5500000
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) 102996000
Net cash flows from (used in) operations 116402000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 12232000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 104170000
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 31000
Purchase of property, plant and equipment 87773000
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 5399000
Interest received 7026000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 44004000
Net cash flows from (used in) investing activities -31313000
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 56454000
Payments of lease liabilities 0
Dividends paid 13322000
Interest paid 2323000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -72099000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 758000
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 758000
Cash and cash equivalents cash flow statement at beginning of period 252095000
Cash and cash equivalents cash flow statement at end of period 252853000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Chevuturi Associates, Chartered Accountants Yes 31-Aug-2027


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Jocil Limited The Andhra Sugars Limited Holding Company Purchase of goods or services Nil 76965000 12630000 8849000
2 Jocil Limited The Andhra Sugars Limited Holding Company Sale of goods or services Nil 5000 0 0
3 Jocil Limited The Andhra Sugars Limited Holding Company Any other transaction Rendering of Services Nil 1157000 0 0
4 Jocil Limited Jagarlamudi Murali Mohan Key Managerial Personnel Remuneration Nil 18557000 630000 1556000
5 Jocil Limited Kota Raghuram Key Managerial Personnel Remuneration Nil 1222000 139000 147000
6 Jocil Limited The Andhra Sugars Limited Holding Company Investment Nil 0 48865000 48865000
7 Jocil Limited Jagarlamudi Murali Mohan Key Managerial Personnel Investment Nil 0 46000 46000
8 Jocil Limited Jagarlamudi Murali Mohan HUF Relative of Key Managerial Personnel Investment Nil 0 175000 175000
9 Jocil Limited Jagarlamudi Sunita Mohan Relative of Key Managerial Personnel Investment Nil 0 53000 53000
10 Jocil Limited Jagarlamudi Namrata Relative of Key Managerial Personnel Investment Nil 0 18000 18000
11 Jocil Limited Vemana Indira Relative of Key Managerial Personnel Investment Nil 0 95000 95000
Total value of transaction during the reporting period 97906000