Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol JAINAM
MSEI Symbol NOTLISTED
ISIN INE02KC01010
Name of company JAINAM FERRO ALLOYS (I) LIMITED
Type of company SME
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 17-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Manufacturing of Ferro Mangenese and Silico Mangenese
Start date and time of board meeting 26-May-2025   15:00:00
End date and time of board meeting 26-May-2025   16:10:00
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? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(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? No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There is no default on loan repayment.



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-Oct-2024 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 1071833000 2213948000
Other income 25043000 47928000
Total income 1096876000 2261876000
2 Expenses
(a) Cost of materials consumed 536385000 1167198000
(b) Purchases of stock-in-trade 47174000 94993000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 58552000 41610000
(d) Employee benefit expense 24006000 42510000
(e) Finance costs 5568000 17599000
(f) Depreciation, depletion and amortisation expense 13645000 33705000
(f) Other Expenses
1 Other Expenses 112223000 201484000
2 Power and Fuel expenses 262711000 517070000
Total other expenses 374934000 718554000
Total expenses 1060264000 2116169000
3 Total profit before exceptional items and tax 36612000 145707000
4 Exceptional items 0 0
5 Total profit before tax 36612000 145707000
6 Tax expense
7 Current tax 6633000 31056000
8 Deferred tax 6720000 7388000
9 Total tax expenses 13353000 38444000
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 23259000 107263000
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 23259000 107263000
17 Other comprehensive income net of taxes -43770000 50976000
18 Total Comprehensive Income for the period -20511000 158239000
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 105612000 105612000
Face value of equity share capital 10 10
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 2.2 10.16
Diluted earnings (loss) per share from continuing operations 2.2 10.16
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 2.2 10.16
Diluted earnings (loss) per share from continuing and discontinued operations 2.2 10.16
24 Debt equity ratio 0.0001 0.0001
25 Debt service coverage ratio 0.1003 0.02
26 Interest service coverage ratio 0.1003 0.1119
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1.The Standalone Financial Results are reviewed by the Audit Committee and thereafter approved by the Board of Directors of the Company at their respective meetings held on 26.05.2025. n2.The Standalone Financial Results have been prepared in accordance with Indian Accounting Standards IndAS as prescribed under section 133 of Companies Act 2013 read with Rule 3 of the Companies Indian Accounting Standards Rules 2015 and relevant amendment thereafter and presented in accordance with the requirements of Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended read with SEBI Circular dated 5 July 2016 and are in compliance with the Indian Accounting Standards IndAS notified by the Ministry of Corporate Affairs.ttt n3.The Company has only one reportable segment as defined in Ind AS 108 Operating Segments. Therefore the segment wise reporting is not required.ttt n4.As required under Regulation 33 of the SEBI LODR Regulations 2015 the Statutory Auditors have audited the aforesaid Standalone financial results for the half year and year ended 31st March 2025. n5.The figures for the half year ended March 31 2025 and March 31 2024 are balancing figures between the Audited figures of the full Financial Year ended on March 31 2025 and March 31 2024 and the unaudited half year ended on September 30 2024 and September 30 2023 which were subject to limited review by the Statutory Auditors.tttt n6.The previous year figures have been regrouped and or rearranged and or reworked and or reclassified wherever necessary to correspond with the current year classification disclosure. n7.The above results are also available on www.jainamferro.com and www.nseindia.com.



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 174774000
Capital work-in-progress
Investment property 359711000
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 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 193378000
Total non-current financial assets 193378000
Deferred tax assets (net)
Other non-current assets 6790000
Total non-current assets 734653000
2 Current assets
Inventories 310588000
Current financial asset
Current investments 0
Trade receivables, current 167861000
Cash and cash equivalents 825000
Bank balance other than cash and cash equivalents 452819000
Loans, current 0
Other current financial assets 29000
Total current financial assets 621534000
Current tax assets (net)
Other current assets 133489000
Total current assets 1065611000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1800264000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 105612000
Other equity 1234018000
Total equity attributable to owners of parent 1339630000
Non controlling interest
Total equity 1339630000
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
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities 0
Provisions, non-current 0
Deferred tax liabilities (net) 31311000
Deferred government grants, Non-current
Other non-current liabilities 1939000
Total non-current liabilities 33250000
Current liabilities
Current financial liabilities
Borrowings, current 14478000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1542000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 361314000
Total Trade payable 362856000
Other current financial liabilities 37318000
Total current financial liabilities 414652000
Other current liabilities 11712000
Provisions, current 204000
Current tax liabilities (Net) 816000
Deferred government grants, Current
Total current liabilities 427384000
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 460634000
Total equity and liabilites 1800264000
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-Oct-2024 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-Oct-2024 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 Items that will not be reclassified to profit and loss -51689000 60977000
Total Amount of items that will not be reclassified to profit and loss -51689000 60977000
2 Income tax relating to items that will not be reclassified to profit or loss -7919000 10001000
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 -43770000 50976000



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 145707000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 17599000
Adjustments for decrease (increase) in inventories -119054000
Adjustments for decrease (increase) in trade receivables, current -187525000
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 165570000
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 33705000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 788000
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 -130000
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 -19000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 678000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -88388000
Net cash flows from (used in) operations 57319000
Dividends received -1761000
Interest paid 0
Interest received -40734000
Income taxes paid (refund) 35042000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -20218000
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 40555000
Proceeds from sales of investment property 153389000
Purchase of investment property 164529000
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 1761000
Interest received 40734000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 149000
Net cash flows from (used in) investing activities -9051000
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 127075000
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 -56128000
Repayments of borrowings 24580000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 17599000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 28768000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -501000
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 -501000
Cash and cash equivalents cash flow statement at beginning of period 1326000
Cash and cash equivalents cash flow statement at end of period 825000





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 S M A G and Associates LLP Yes 31-May-2028


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 07-Mar-2025
Amount Raised 254150000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review NA
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Working Capital NA 25000000 0 0 0 The Company has realized 50 percent upfront money amounting to Rs. 1270.75 Lakhs on March 6 2025 against the allotment of 1150000 Equity shares warrants made on March 7 2025. Further it has also realized the balance 50 percent allotment monies on April 28 2025 against allotment of 1150000 equity shares made on April 28 2025 on conversion of 1150000 warrants from the applicants of the aforesaid shares. As only 50 percent of the money been received on or before March 31 2025 by the Company we have allocated 50 percent in the respective objects.
2 General Corporate Purpose NA 25000000 0 18784000 0 The Company has realized 50 percent upfront money amounting to Rs. 1270.75 Lakhs on March 6 2025 against the allotment of 1150000 Equity shares warrants made on March 7 2025. Further it has also realized the balance 50 percent allotment monies on April 28 2025 against allotment of 1150000 equity shares made on April 28 2025 on conversion of 1150000 warrants from the applicants of the aforesaid shares. As only 50 percent of the money been received on or before March 31 2025 by the Company we have allocated 50 percent in the respective objects.
3 Capital Expenditure NA 77075000 0 0 0 The Company has realized 50 percent upfront money amounting to Rs. 1270.75 Lakhs on March 6 2025 against the allotment of 1150000 Equity shares warrants made on March 7 2025. Further it has also realized the balance 50 percent allotment monies on April 28 2025 against allotment of 1150000 equity shares made on April 28 2025 on conversion of 1150000 warrants from the applicants of the aforesaid shares. As only 50 percent of the money been received on or before March 31 2025 by the Company we have allocated 50 percent in the respective objects.


Signatory Details
Name of signatory Archit Parakh
Designation of person Managing Director
Place RAIPUR
Date 26-May-2025