Integrated Filing — IndAS



General information about company
Scrip Code 500380
NSE Symbol JKLAKSHMI
MSEI Symbol NOTLISTED
ISIN INE786A01032
Name of company JK Lakshmi Cement 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-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 Cementitious Materials
Start date and time of board meeting 27-May-2025   14:15:00
End date and time of board meeting 27-May-2025   16:00:00
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 18976200000 61926200000
Other income 159300000 464300000
Total income 19135500000 62390500000
2 Expenses
(a) Cost of materials consumed 2807700000 9437900000
(b) Purchases of stock-in-trade 390000000 2208300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 294200000 700700000
(d) Employee benefit expense 1137100000 4394500000
(e) Finance costs 443600000 1811700000
(f) Depreciation, depletion and amortisation expense 766600000 2994200000
(f) Other Expenses
1 Power and Fuel 3908500000 14044200000
2 Transport, Clearing & Forwarding charges 4397100000 14013100000
3 Other Expenses 2529600000 8481700000
Total other expenses 10835200000 36539000000
Total expenses 16674400000 58086300000
3 Total profit before exceptional items and tax 2461100000 4304200000
4 Exceptional items 0 0
5 Total profit before tax 2461100000 4304200000
6 Tax expense
7 Current tax 396000000 998100000
8 Deferred tax 207100000 280000000
9 Total tax expenses 603100000 1278100000
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 1858000000 3026100000
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 73700000 -6200000
16 Total profit (loss) for period 1931700000 3019900000
17 Other comprehensive income net of taxes -12500000 -31100000
18 Total Comprehensive Income for the period 1919200000 2988800000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1835400000 2992500000
Total profit or loss, attributable to non-controlling interests 96300000 27400000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1825600000 2964400000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 93600000 24400000
21 Details of equity share capital
Paid-up equity share capital 588500000 588500000
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 15.6 25.43
Diluted earnings (loss) per share from continuing operations 15.6 25.43
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 15.6 25.43
Diluted earnings (loss) per share from continuing and discontinued operations 15.6 25.43
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The Company has only one business segment namely Cementitious Materials. n2. The Board has recommended a Dividend of Rs. 6.50 per equity share i.e. 130% for the Financial Year ended 31st March 2025. n3. The Board of Directors of the Company at their Meeting held on 31st July 2024 have approved a Composite Scheme of Amalgamation and Arrangement The Scheme for amalgamation of the 3 Subsidiary Companies viz Udaipur Cement Works Ltd Hansdeep Industries and Trading Company Ltd and Hidrive Developers and Industries Ltd into and with the Company w.e.f. the Appointed Date of 1st April 2024 subject to the requisite Statutory and Regulatory Approvals as applicable. Pending the necessary approvals the effect of the Scheme has not been given in the above Financial Results. n4. The figures for the previous periods have been regrouped rearranged wherever necessary. The figures of Last Quarters are the Balancing Figures between Audited Figures in respect of the Full Financial Year and the Published Year to Date Figures up to the Third Quarter of the Relevant Financial Years. n5. The Company has opted for the new tax regime as per Section 115BAA of the lncome Tax Act 1961 Act in the current financial year and applied the tax rate as applicable under the provisions of the Act. This has resulted in reversal of MAT Credit Entitlement of Rs.18.03 Crore and Deffered Tax Liability of Rs 7.49 Crore during the Current Quarter Year. n6. During the year ended 31st March 2025 the Companys Subsidiary Udaipur Cement Works Ltd UCWL has reassessed the Value of Equity Component of a Compound Financial Instrument in the previously issued Financial Results in accordance with Ind AS 8 Accounting Policies Changes in Accounting Estimates and Errors and has restated the Financial Statements. This Reassessment by UCWL does not have any material impact in the previously reported Consolidated Results and has accordingly been considered in the Consolidated Results of the Current Quarter Year. n7. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 27th May 2025.



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 51065200000
Capital work-in-progress 2776700000
Investment property 1182000000
Goodwill 724500000
Other intangible assets 3295000000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 105500000
Non-current financial assets
Non-current investments 237100000
Trade receivables, non-current 0
Loans, non-current 150000000
Other non-current financial assets 4089100000
Total non-current financial assets 4476200000
Deferred tax assets (net) 0
Other non-current assets 1946000000
Total non-current assets 65571100000
2 Current assets
Inventories 8648300000
Current financial asset
Current investments 5989800000
Trade receivables, current 1068000000
Cash and cash equivalents 760100000
Bank balance other than cash and cash equivalents 1208900000
Loans, current 0
Other current financial assets 115200000
Total current financial assets 9142000000
Current tax assets (net) 19200000
Other current assets 1410800000
Total current assets 19220300000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 84791400000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 588500000
Other equity 34123900000
Total equity attributable to owners of parent 34712400000
Non controlling interest 1840900000
Total equity 36553300000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 20510900000
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 3305700000
Total non-current financial liabilities 23816600000
Provisions, non-current 199900000
Deferred tax liabilities (net) 2920600000
Deferred government grants, Non-current 0
Other non-current liabilities 1094400000
Total non-current liabilities 28031500000
Current liabilities
Current financial liabilities
Borrowings, current 4760800000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 176000000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4371900000
Total Trade payable 4547900000
Other current financial liabilities 7593500000
Total current financial liabilities 16902200000
Other current liabilities 2538600000
Provisions, current 54500000
Current tax liabilities (Net) 711300000
Deferred government grants, Current 0
Total current liabilities 20206600000
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 48238100000
Total equity and liabilites 84791400000
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)
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
1 Re-measurement (losses)/gain on defined benefits plans -12900000 -41500000
Total Amount of items that will not be reclassified to profit and loss -12900000 -41500000
2 Income tax relating to items that will not be reclassified to profit or loss -400000 -10400000
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 -12500000 -31100000



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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 4304200000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1811700000
Adjustments for decrease (increase) in inventories 1264100000
Adjustments for decrease (increase) in trade receivables, current -694800000
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 -1059500000
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 2994200000
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 0
Adjustments for interest income 307900000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -46600000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -94600000
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 -6200000
Total adjustments for reconcile profit (loss) 3860400000
Net cash flows from (used in) operations 8164600000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 337800000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 7826800000
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 83500000
Purchase of property, plant and equipment 6607000000
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 0
Interest received 456800000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -5445100000
Net cash flows from (used in) investing activities -11511800000
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 6899900000
Repayments of borrowings 2699400000
Payments of lease liabilities 198200000
Dividends paid 531500000
Interest paid 1965200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 1672800000
Net cash flows from (used in) financing activities 3178400000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -506600000
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 -506600000
Cash and cash equivalents cash flow statement at beginning of period 1266700000
Cash and cash equivalents cash flow statement at end of period 760100000





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 M s S S Kothari Mehtra and Co LLP Yes 31-Aug-2025