Integrated Filing — IndAS



General information about company
Scrip Code 544167
NSE Symbol JNKINDIA
MSEI Symbol NOTLISTED
ISIN INE0OAF01028
Name of company JNK INDIA 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 23-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 Geographical
Description of single segment
Start date and time of board meeting 29-May-2025   16:08:00
End date and time of board meeting 29-May-2025   20:10:00
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



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 1909440000 4766450000
Other income 90210000 183690000
Total income 1999650000 4950140000
2 Expenses
(a) Cost of materials consumed 1399120000 2722970000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -174070000 -160960000
(d) Employee benefit expense 32280000 456530000
(e) Finance costs 35060000 144970000
(f) Depreciation, depletion and amortisation expense 19760000 63230000
(f) Other Expenses
1 Project Expenses 332510000 963670000
2 Legal, Professional & Consultancy Charges 22230000 103280000
3 Traveling & Conveyance 6830000 34170000
4 Rent , Rates and Taxes , Repairs 21810000 36230000
5 Warranty Expenses -37710000 -36980000
6 Commission Charges 67000000 67190000
7 Auditor's Remuneration 560000 3500000
8 Insurance 70000 250000
9 Business Promotion Expenses 1330000 5810000
10 Other Expenses 52190000 105660000
Total other expenses 466820000 1282780000
Total expenses 1778970000 4509520000
3 Total profit before exceptional items and tax 220680000 440620000
4 Exceptional items 0 0
5 Total profit before tax 220680000 440620000
6 Tax expense
7 Current tax 122830000 174000000
8 Deferred tax -34530000 -35420000
9 Total tax expenses 88300000 138580000
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 132380000 302040000
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 132380000 302040000
17 Other comprehensive income net of taxes 1490000 -2850000
18 Total Comprehensive Income for the period 133870000 299190000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
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 1490000 -2860000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 111570000 111570000
Face value of equity share capital 2 2
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 2.37 5.47
Diluted earnings (loss) per share from continuing operations 2.37 5.46
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 2.37 5.47
Diluted earnings (loss) per share from continuing and discontinued operations 2.37 5.46
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 102120000
Capital work-in-progress 57720000
Investment property 0
Goodwill 0
Other intangible assets 184000000
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 0
Trade receivables, non-current 40450000
Loans, non-current 1940000
Other non-current financial assets 116800000
Total non-current financial assets 159190000
Deferred tax assets (net) 66710000
Other non-current assets 29450000
Total non-current assets 599190000
2 Current assets
Inventories 428070000
Current financial asset
Current investments 0
Trade receivables, current 3392640000
Cash and cash equivalents 1443070000
Bank balance other than cash and cash equivalents 412280000
Loans, current 28450000
Other current financial assets 71020000
Total current financial assets 5347460000
Current tax assets (net) 0
Other current assets 1515260000
Total current assets 7290790000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 7889980000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 111570000
Other equity 4932150000
Total equity attributable to owners of parent 5043720000
Non controlling interest 0
Total equity 5043720000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 27240000
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 113470000
Total non-current financial liabilities 140710000
Provisions, non-current 25190000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 165900000
Current liabilities
Current financial liabilities
Borrowings, current 16820000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 307610000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 806550000
Total Trade payable 1114160000
Other current financial liabilities 55810000
Total current financial liabilities 1186790000
Other current liabilities 1384440000
Provisions, current 20810000
Current tax liabilities (Net) 88320000
Deferred government grants, Current 0
Total current liabilities 2680360000
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 2846260000
Total equity and liabilites 7889980000
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 Fired Heaters and related combustion engineering products 1909440000 4766450000
Total Segment Revenue 1909440000 4766450000
Less: Inter segment revenue
Revenue from operations 1909440000 4766450000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Fired Heaters and related combustion engineering products 255740000 585560000
Total Profit before tax 255740000 585560000
i. Finance cost 35060000 35060000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 220680000 440620000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Fired Heaters and related combustion engineering products 7889980000 7889980000
Total Segment Asset 7889980000 7889980000
Un-allocable Assets 0 0
Net Segment Asset 7889980000 7889980000
4 Segment Liabilities
Segment Liabilities
1 Fired Heaters and related combustion engineering products 7889980000 7889980000
Total Segment Liabilities 7889980000 7889980000
Un-allocable Liabilities 0 0
Net Segment Liabilities 7889980000 7889980000
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 Remeasurement gains/(loss) on Defined Benefit plans 1490000 -2850000
Total Amount of items that will not be reclassified to profit and loss 1490000 -2850000
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 0 0
5 Total Other comprehensive income 1490000 -2850000



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 440620000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 137070000
Adjustments for decrease (increase) in inventories 403780000
Adjustments for decrease (increase) in trade receivables, current -1097590000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 5200000
Adjustments for decrease (increase) in other non-current assets -41760000
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 -377440000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 263930000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 0
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -28770000
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 125540000
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 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 75560000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -785560000
Net cash flows from (used in) operations -344940000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 308800000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -653740000
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 83180000
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 124480000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -180190000
Net cash flows from (used in) investing activities -138890000
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 2841610000
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 14790000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 514960000
Payments of lease liabilities 29500000
Dividends paid 16690000
Interest paid 114200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 2181050000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1388420000
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 1388420000
Cash and cash equivalents cash flow statement at beginning of period 54640000
Cash and cash equivalents cash flow statement at end of period 1443060000





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 PG Bhagwat LLP Yes 31-May-2027