Integrated Filing — IndAS



General information about company
Scrip Code 544355
NSE Symbol JUBLCPL
MSEI Symbol NOTLISTED
ISIN INE03CC01015
Name of company Jubilant Agri and Consumer Products 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 29-May-2025   15:00:00
End date and time of board meeting 29-May-2025   16:32:00
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 2025-02-14
Indicate Company website link for updated RPT policy of the Company https://www.jacpl.co.in/uploads/prospectus/236invpdctfile_JACPL_Policy-for-Related-Party-Transactions.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
The disclosure for default on loans and debt securities is not applicable. n 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 3904600000 15405600000
Other income 5400000 17300000
Total income 3910000000 15422900000
2 Expenses
(a) Cost of materials consumed 1885900000 7856400000
(b) Purchases of stock-in-trade 204200000 647800000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 153400000 133100000
(d) Employee benefit expense 464900000 1653100000
(e) Finance costs 21900000 134600000
(f) Depreciation, depletion and amortisation expense 42800000 161000000
(f) Other Expenses
1 Stores, spares and packing material consumed 194200000 834300000
2 Other expenses 750200000 2826500000
Total other expenses 944400000 3660800000
Total expenses 3717500000 14246800000
3 Total profit before exceptional items and tax 192500000 1176100000
4 Exceptional items 0 0
5 Total profit before tax 192500000 1176100000
6 Tax expense
7 Current tax 44200000 243200000
8 Deferred tax 800000 45600000
9 Total tax expenses 45000000 288800000
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 147500000 887300000
12 Profit (loss) from discontinued operations before tax 0 -5500000
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 -5500000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 147500000 881800000
17 Other comprehensive income net of taxes -1900000 -2600000
18 Total Comprehensive Income for the period 145600000 879200000
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 150700000 150700000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 3068400000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 9.79 58.88
Diluted earnings (loss) per share from continuing operations 9.64 57.81
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 -0.36
Diluted earnings (loss) per share from discontinued operations 0 -0.36
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 9.79 58.52
Diluted earnings (loss) per share from continuing and discontinued operations 9.64 57.45
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) For detailed notes, please refer the pdf version of Standalone Audited Financial Results for the Quarter and Financial Year Ended March 31, 2025, available at website of the stock exchanges



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 1799500000
Capital work-in-progress 194700000
Investment property 0
Goodwill 0
Other intangible assets 4500000
Intangible assets under development 15400000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 10700000
Trade receivables, non-current 0
Loans, non-current 700000
Other non-current financial assets 15400000
Total non-current financial assets 26800000
Deferred tax assets (net) 0
Other non-current assets 25000000
Total non-current assets 2065900000
2 Current assets
Inventories 1791100000
Current financial asset
Current investments 700000
Trade receivables, current 2928500000
Cash and cash equivalents 53200000
Bank balance other than cash and cash equivalents 600000
Loans, current 1100000
Other current financial assets 4500000
Total current financial assets 2988600000
Current tax assets (net) 17900000
Other current assets 419800000
Total current assets 5217400000
3 Non-current assets classified as held for sale 400000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 7283700000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 150700000
Other equity 3068400000
Total equity attributable to owners of parent 3219100000
Non controlling interest
Total equity 3219100000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 28300000
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 283700000
Total non-current financial liabilities 312000000
Provisions, non-current 130300000
Deferred tax liabilities (net) 19900000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 462200000
Current liabilities
Current financial liabilities
Borrowings, current 527900000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 218400000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1400000000
Total Trade payable 1618400000
Other current financial liabilities 1075700000
Total current financial liabilities 3222000000
Other current liabilities 252700000
Provisions, current 115800000
Current tax liabilities (Net) 11900000
Deferred government grants, Current 0
Total current liabilities 3602400000
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 4064600000
Total equity and liabilites 7283700000
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)
1 Performance Polymers & Chemicals 2842000000 11077900000
2 P&K Fertilizers 1087500000 4414800000
3 Agri Nutrients 23600000 153300000
Total Segment Revenue 3953100000 15646000000
Less: Inter segment revenue 48500000 48500000
Revenue from operations 3904600000 15405600000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Performance Polymers & Chemicals 372400000 1646700000
2 P&K Fertilizers -83600000 -110000000
3 Agri Nutrients 4200000 52900000
Total Profit before tax 293000000 1589600000
i. Finance cost 21900000 21900000
ii. Other Unallocable Expenditure net off Unallocable income 78600000 78600000
Profit before tax 192500000 1170600000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Performance Polymers & Chemicals 4748800000 4748800000
2 P&K Fertilizers 2167300000 2167300000
3 Agri Nutrients 39800000 39800000
Total Segment Asset 6955900000 6955900000
Un-allocable Assets 327800000 327800000
Net Segment Asset 7283700000 7283700000
4 Segment Liabilities
Segment Liabilities
1 Performance Polymers & Chemicals 2249600000 2249600000
2 P&K Fertilizers 855400000 855400000
3 Agri Nutrients 22600000 22600000
Total Segment Liabilities 3127600000 3127600000
Un-allocable Liabilities 360900000 360900000
Net Segment Liabilities 3488500000 3488500000
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 Items that will not be reclassified to profit and loss -1600000 -3300000
Total Amount of items that will not be reclassified to profit and loss -1600000 -3300000
2 Income tax relating to items that will not be reclassified to profit or loss -400000 -800000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit and loss -700000 -100000
Total Amount of items that will be reclassified to profit and loss -700000 -100000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -1900000 -2600000



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 1176100000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 134600000
Adjustments for decrease (increase) in inventories 456000000
Adjustments for decrease (increase) in trade receivables, current -244800000
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 2600000
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 -193400000
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 161000000
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 -400000
Adjustments for dividend income 0
Adjustments for interest income 3100000
Adjustments for share-based payments 26800000
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) -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) 333800000
Net cash flows from (used in) operations 1509900000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 195500000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1314400000
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 1600000
Purchase of property, plant and equipment 353500000
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 1200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 1200000
Net cash flows from (used in) investing activities -349500000
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 160900000
Payments of lease liabilities 38400000
Dividends paid 0
Interest paid 120700000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -717400000
Net cash flows from (used in) financing activities -1037400000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -72500000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -300000
Net increase (decrease) in cash and cash equivalents -72800000
Cash and cash equivalents cash flow statement at beginning of period 126000000
Cash and cash equivalents cash flow statement at end of period 53200000





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 BGJC & Associates LLP Yes 31-May-2028


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 Jubilant Agri and Consumer Products Limited Jubilant Ingrevia Limited Enterprise in which certain key management personnel are interested Sale of goods or services 200000000 NIL 87501000 0 0
2 Jubilant Agri and Consumer Products Limited Jubilant Industries Inc. USA Wholly Owned Subsidiary Sale of goods or services 1300000000 NIL 455418000 0 0
3 Jubilant Agri and Consumer Products Limited Jubilant Pharmova Limited Enterprise in which certain key management personnel are interested Purchase of goods or services 80000000 NIL 28052000 0 0
4 Jubilant Agri and Consumer Products Limited Jubilant Ingrevia Limited Enterprise in which certain key management personnel are interested Purchase of goods or services 200000000 NIL 134871000 0 0
5 Jubilant Agri and Consumer Products Limited Jubilant Enpro Private Limited Enterprise in which certain key management personnel are interested Purchase of goods or services 10000000 NIL 142000 0 0
6 Jubilant Agri and Consumer Products Limited Jubilant Pharmova Limited Enterprise in which certain key management personnel are interested Any other transaction Rent Expenses 8000000 NIL 1453000 0 0
7 Jubilant Agri and Consumer Products Limited Jubilant Ingrevia Limited Enterprise in which certain key management personnel are interested Any other transaction Rent Expenses 100000000 NIL 3103000 0 0
8 Jubilant Agri and Consumer Products Limited Jubilant Enpro Private Limited Enterprise in which certain key management personnel are interested Any other transaction Rent Expenses 10000000 NIL 897000 0 0
9 Jubilant Agri and Consumer Products Limited Pace Marketing Specialities Limited Officer's Superannuation Scheme Trust Other related party Any other transaction Contribution towards superannuation fund NIL 221000 0 0
10 Jubilant Agri and Consumer Products Limited Jubilant Bhartia Foundation Other related party Any other transaction CSR Expenses NIL 6350000 0 0
11 Jubilant Industries Inc. USA Jubilant HollisterStier LLC USA Enterprise in which certain key management personnel are interested Any other transaction Reimbursement of expenses NIL 1395000 0 0
12 Jubilant Industries Inc. USA Jubilant Pharma Holdings INC. Enterprise in which certain key management personnel are interested Any other transaction Reimbursement of expenses NIL 1048000 0 0
13 Jubilant Agri and Consumer Products Limited Jubilant Ingrevia Limited Enterprise in which certain key management personnel are interested Any other transaction Transfer in of employees related liabilities NIL 271000 0 0
14 Jubilant Agri and Consumer Products Limited Jubilant Ingrevia Limited Enterprise in which certain key management personnel are interested Any other transaction Other receivable NIL 0 2375000 0
15 Jubilant Agri and Consumer Products Limited Jubilant Ingrevia Limited Enterprise in which certain key management personnel are interested Any other transaction Trade payable NIL 0 51727000 44188000
16 Jubilant Agri and Consumer Products Limited Jubilant Pharmova Limited Enterprise in which certain key management personnel are interested Any other transaction Trade payable NIL 0 7232000 15145000
17 Jubilant Agri and Consumer Products Limited Jubilant Generics Limited Enterprise in which certain key management personnel are interested Any other transaction Trade payable NIL 0 347000 0
18 Jubilant Agri and Consumer Products Limited Jubilant Industries Inc. USA Wholly Owned Subsidiary Any other transaction Trade Receivable NIL 0 233145000 156714000
19 Jubilant Industries Inc. USA Jubilant HollisterStier LLC USA Enterprise in which certain key management personnel are interested Any other transaction Trade payable NIL 0 10918000 12544000
20 Jubilant Industries Inc. USA Jubilant Pharma Holdings INC Enterprise in which certain key management personnel are interested Any other transaction Trade payable NIL 0 573000 1705000
21 Jubilant Industries Inc. USA Jubilant Cadista Pharmaceuticals Inc. Enterprise in which certain key management personnel are interested Any other transaction Trade payable NIL 0 76000 78000
Total value of transaction during the reporting period 720722000