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 Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 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



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 3982900000 15610300000
Other income 5400000 17500000
Total income 3988300000 15627800000
2 Expenses
(a) Cost of materials consumed 1885900000 7856400000
(b) Purchases of stock-in-trade 225800000 721600000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 163500000 127200000
(d) Employee benefit expense 467500000 1661200000
(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 774400000 2952500000
Total other expenses 968600000 3786800000
Total expenses 3776000000 14448800000
3 Total profit before exceptional items and tax 212300000 1179000000
4 Exceptional items 0 0
5 Total profit before tax 212300000 1179000000
6 Tax expense
7 Current tax 51300000 250300000
8 Deferred tax 900000 45700000
9 Total tax expenses 52200000 296000000
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 160100000 883000000
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 160100000 877500000
17 Other comprehensive income net of taxes -3700000 -2000000
18 Total Comprehensive Income for the period 156400000 875500000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 160100000 877500000
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -3700000 -2000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 156400000 875500000
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 3104400000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 10.64 58.61
Diluted earnings (loss) per share from continuing operations 10.46 57.53
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 10.64 58.25
Diluted earnings (loss) per share from continuing and discontinued operations 10.46 57.17
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 Consolidated 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 Consolidated
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 0
Trade receivables, non-current 0
Loans, non-current 700000
Other non-current financial assets 15400000
Total non-current financial assets 16100000
Deferred tax assets (net) 100000
Other non-current assets 25000000
Total non-current assets 2055300000
2 Current assets
Inventories 1905300000
Current financial asset
Current investments 700000
Trade receivables, current 2874700000
Cash and cash equivalents 58900000
Bank balance other than cash and cash equivalents 600000
Loans, current 1100000
Other current financial assets 4500000
Total current financial assets 2940500000
Current tax assets (net) 23700000
Other current assets 424800000
Total current assets 5294300000
3 Non-current assets classified as held for sale 400000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 7350000000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 150700000
Other equity 3104400000
Total equity attributable to owners of parent 3255100000
Non controlling interest 0
Total equity 3255100000
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 1416900000
Total Trade payable 1635300000
Other current financial liabilities 1081700000
Total current financial liabilities 3244900000
Other current liabilities 253600000
Provisions, current 115900000
Current tax liabilities (Net) 18300000
Deferred government grants, Current 0
Total current liabilities 3632700000
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 4094900000
Total equity and liabilites 7350000000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Performance Polymers & Chemicals 2920300000 11282600000
2 P&K Fertilizers 1087500000 4414800000
3 Agri Nutrients 23600000 153300000
Total Segment Revenue 4031400000 15850700000
Less: Inter segment revenue 48500000 48500000
Revenue from operations 3982900000 15610300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Performance Polymers & Chemicals 392200000 1649600000
2 P&K Fertilizers -83600000 -110000000
3 Agri Nutrients 4200000 52900000
Total Profit before tax 312800000 1592500000
i. Finance cost 21900000 21900000
ii. Other Unallocable Expenditure net off Unallocable income 78600000 78600000
Profit before tax 212300000 1173500000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Performance Polymers & Chemicals 4825700000 4825700000
2 P&K Fertilizers 2167300000 2167300000
3 Agri Nutrients 39800000 39800000
Total Segment Asset 7032800000 7032800000
Un-allocable Assets 317100000 317100000
Net Segment Asset 7349900000 7349900000
4 Segment Liabilities
Segment Liabilities
1 Performance Polymers & Chemicals 2279900000 2279900000
2 P&K Fertilizers 855400000 855400000
3 Agri Nutrients 22600000 22600000
Total Segment Liabilities 3157900000 3157900000
Un-allocable Liabilities 360900000 360900000
Net Segment Liabilities 3518800000 3518800000
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 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 -2500000 500000
Total Amount of items that will be reclassified to profit and loss -2500000 500000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -3700000 -2000000



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 1179000000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 134600000
Adjustments for decrease (increase) in inventories 445900000
Adjustments for decrease (increase) in trade receivables, current -248000000
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 -191600000
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) 322300000
Net cash flows from (used in) operations 1501300000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 207900000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1293400000
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 -93500000
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 -93200000
Cash and cash equivalents cash flow statement at beginning of period 152100000
Cash and cash equivalents cash flow statement at end of period 58900000





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