Integrated Filing — IndAS



General information about company
Scrip Code 520051
NSE Symbol JAMNAAUTO
MSEI Symbol NA
ISIN INE039C01032
Name of company Jamna Auto Industries 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 30-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 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 Engaged in the business of manufacturing of Automotive suspension which includes Parabolic/ Tapered leaf spring and Lift axle
Start date and time of board meeting 30-May-2025   11:30:00
End date and time of board meeting 30-May-2025   15:00:00
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
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 No
(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. No
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.jaispring.com/assets/images/investors-relations/corporate-governance/Policy-on-Related-Party-Transaction.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? Yes



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 6201967000 22118527000
Other income 38752000 76819000
Total income 6240719000 22195346000
2 Expenses
(a) Cost of materials consumed 3708328000 13316326000
(b) Purchases of stock-in-trade 71022000 178918000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 151213000 310211000
(d) Employee benefit expense 472806000 1722029000
(e) Finance costs -52984000 -167623000
(f) Depreciation, depletion and amortisation expense 106577000 443884000
(f) Other Expenses
1 Other 958905000 3548217000
Total other expenses 958905000 3548217000
Total expenses 5415867000 19351962000
3 Total profit before exceptional items and tax 824852000 2843384000
4 Exceptional items 0 0
5 Total profit before tax 824852000 2843384000
6 Tax expense
7 Current tax 193233000 720217000
8 Deferred tax 22418000 11865000
9 Total tax expenses 215651000 732082000
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 609201000 2111302000
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 609201000 2111302000
17 Other comprehensive income net of taxes 9780000 -3072000
18 Total Comprehensive Income for the period 618981000 2108230000
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 398841000 398841000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 10160238000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.52 5.29
Diluted earnings (loss) per share from continuing operations 1.52 5.28
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 1.52 5.29
Diluted earnings (loss) per share from continuing and discontinued operations 1.52 5.28
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) 1. These standalone financial results have been prepared in accordance with Indian Accounting Standards (Ind- AS) as prescribed under section 133 of Companies Act,2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015 and relevant amendments thereafter. 2.The above financial results have been reviewed by the Audit Committee. These results have been approved by the Board of Directors at their meeting held on May 30,2025. Audit under regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been carried out by the statutory auditors of the Company. The auditors have issued an unmodified report on the standalone financial statements of the Company.3. The figures of the March quarter are the balancing figures between audited figures in respect of the full financial year up to March 31, 2025 and the unaudited published year-to-date figures up to December 31, 2024, which were subjected to limited review.4. The Board of Directors at their meeting held on May 30, 2025 recommended a final dividend of Rs.1.10 (absolute amount) per equity share of Rs.1 (absolute amount) each of the Company making a total dividend of Rs. 2.10 (absolute amount) per equity share of Rs.1 (absolute amount) each for the financial year ended March 31,2025, including an interim dividend of Rs.1.00 (absolute amount) per equity share declared earlier during the current financial year. Final dividend is subject to the approval of shareholders at the ensuing Annual General Meeting.5.The Company is engaged in the business of manufacturing of Automotive suspension which includes Parabolic/ Tapered leaf spring and Lift axle that constitutes a single reporting business segment. Accordingly, in line with the provisions of IND AS 108 - Operating Segments, no segment disclosures are required.



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 4077063000
Capital work-in-progress 639564000
Investment property 1855000
Goodwill 0
Other intangible assets 11862000
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 1428905000
Trade receivables, non-current 0
Loans, non-current 2878398000
Other non-current financial assets 100068000
Total non-current financial assets 4407371000
Deferred tax assets (net) 54408000
Other non-current assets 471346000
Total non-current assets 9663469000
2 Current assets
Inventories 2977133000
Current financial asset
Current investments 0
Trade receivables, current 1688438000
Cash and cash equivalents 1006482000
Bank balance other than cash and cash equivalents 48866000
Loans, current 15648000
Other current financial assets 6953000
Total current financial assets 2766387000
Current tax assets (net) 0
Other current assets 226237000
Total current assets 5969757000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 15633226000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 398841000
Other equity 10160238000
Total equity attributable to owners of parent 10559079000
Non controlling interest
Total equity 10559079000
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 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 103265000
Total non-current financial liabilities 103265000
Provisions, non-current 187658000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 39916000
Other non-current liabilities 0
Total non-current liabilities 330839000
Current liabilities
Current financial liabilities
Borrowings, current 1232796000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 42229000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 654403000
Total Trade payable 696632000
Other current financial liabilities 2374232000
Total current financial liabilities 4303660000
Other current liabilities 253110000
Provisions, current 133042000
Current tax liabilities (Net) 28295000
Deferred government grants, Current 25201000
Total current liabilities 4743308000
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 5074147000
Total equity and liabilites 15633226000
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)
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gain/(loss) on post employement benefit obligations 13070000 -4104000
2 Income tax impact on above -3290000 1032000
Total Amount of items that will not be reclassified to profit and loss 9780000 -3072000
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 9780000 -3072000



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 2843384000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 41078000
Adjustments for decrease (increase) in inventories 358253000
Adjustments for decrease (increase) in trade receivables, current 0
Adjustments for decrease (increase) in trade receivables, non-current 318758000
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 -23953000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 111248000
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 443884000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 43615000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 14341000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -680000
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 11895000
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 -266261000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 1052178000
Net cash flows from (used in) operations 3895562000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 751278000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 3144284000
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 627230000
Proceeds from sales of investment property 9284000
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 46399000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1984461000
Net cash flows from (used in) investing activities -2556008000
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 1926000
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 -275064000
Repayments of borrowings 0
Payments of lease liabilities 23836000
Dividends paid 917271000
Interest paid 28063000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 947488000
Net cash flows from (used in) financing activities -294820000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 293456000
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 293456000
Cash and cash equivalents cash flow statement at beginning of period 0
Cash and cash equivalents cash flow statement at end of period 293456000





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 Price Waterhouse Chartered Accountants, LLP Yes 30-Nov-2026


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 Jamna Auto Industries Limited Jai Suspension Systems Private Limited Subsidiary Company Purchase of goods or services 5000000000 Consolidated Limit of Rs. 500 Crores were approved for - Sale, purchase, supply of goods or material or availing, rendering any services, renting of property;n- providing guarantee, giving loans, making investments;n- providing management support services at charges of cost plus 7.66% margin;n- Royalty for use of Company’s Trade Mark @ 0.69% on net sales of product.n 639800000 618200000 1258000000
2 Jamna Auto Industries Limited Jai Suspension Systems Private Limited Subsidiary Company Any other transaction Royalty Received Consolidated Limit of Rs. 500 Crores were approved for - Sale, purchase, supply of goods or material or availing, rendering any services, renting of property;n- providing guarantee, giving loans, making investments;n- providing management support services at charges of cost plus 7.66% margin;n- Royalty for use of Company’s Trade Mark @ 0.69% on net sales of product.n 6000000 5100000 11100000
3 Jamna Auto Industries Limited Jai Automotive Components Limited Wholly Owned Subsidiary Loan 3000000000 Consolidated Limit of Rs. 300 Crores were approved for - Sale, purchase, supply of goods or material or availing, rendering any services, renting of property; 141100000 230000000 371100000
4 Jamna Auto Industries Limited Jai Automotive Components Limited Wholly Owned Subsidiary Interest received Consolidated Limit of Rs. 300 Crores were approved for - Sale, purchase, supply of goods or material or availing, rendering any services, renting of property; 71800000 0 71800000
5 Jamna Auto Industries Limited Jai Automotive Components Limited Wholly Owned Subsidiary Investment Consolidated Limit of Rs. 300 Crores were approved for - Sale, purchase, supply of goods or material or availing, rendering any services, renting of property; 274000000 0 274000000
6 Jamna Auto Industries Limited Jai Automotive Components Limited Wholly Owned Subsidiary Purchase of goods or services Consolidated Limit of Rs. 300 Crores were approved for - Sale, purchase, supply of goods or material or availing, rendering any services, renting of property; 70000000 24700000 94700000
7 Jamna Auto Industries Limited Jai Automotive Components Limited Wholly Owned Subsidiary Any other transaction Expenses Incurred on behalf of subsidiary Consolidated Limit of Rs. 300 Crores were approved for - Sale, purchase, supply of goods or material or availing, rendering any services, renting of property; 0 0 0
8 Jamna Auto Industries Limited Jai Automotive Components Limited Wholly Owned Subsidiary Any other transaction Managemenrt Services fees received Consolidated Limit of Rs. 300 Crores were approved for - Sale, purchase, supply of goods or material or availing, rendering any services, renting of property; 1700000 2100000 3800000
9 Jamna Auto Industries Limited Jai Suspensions Limited Wholly Owned Subsidiary Loan 3000000000 Consolidated Limit of Rs. 300 Crores were approved for - Sale, purchase, supply of goods or material or availing, rendering any services, renting of property; 526500000 468000000 994500000
10 Jamna Auto Industries Limited Jai Suspensions Limited Wholly Owned Subsidiary Interest received Consolidated Limit of Rs. 300 Crores were approved for - Sale, purchase, supply of goods or material or availing, rendering any services, renting of property; 127200000 0 127200000
11 Jamna Auto Industries Limited Jai Suspensions Limited Wholly Owned Subsidiary Investment Consolidated Limit of Rs. 300 Crores were approved for - Sale, purchase, supply of goods or material or availing, rendering any services, renting of property; 309500000 0 309500000
12 Jamna Auto Industries Limited Jai Suspensions Limited Wholly Owned Subsidiary Sale of goods or services Consolidated Limit of Rs. 300 Crores were approved for - Sale, purchase, supply of goods or material or availing, rendering any services, renting of property; 7600000 3500000 11100000
13 Jamna Auto Industries Limited Jai Suspensions Limited Wholly Owned Subsidiary Any other transaction Expenses Incurred on behalf of subsidiary Consolidated Limit of Rs. 300 Crores were approved for - Sale, purchase, supply of goods or material or availing, rendering any services, renting of property; 0 158400000 158400000
14 Jamna Auto Industries Limited Jai Suspensions Limited Wholly Owned Subsidiary Any other transaction Managemenrt Services fees received Consolidated Limit of Rs. 300 Crores were approved for - Sale, purchase, supply of goods or material or availing, rendering any services, renting of property; 12400000 10600000 23000000
15 Jamna Auto Industries Limited Mr. Randeep Singh Jauhar Promoter Remuneration As per approval of the Board 19400000 18400000 37800000
16 Jamna Auto Industries Limited Mr P S Jauhar Promoter Remuneration As per approval of the Board 18500000 17300000 35800000
17 Jamna Auto Industries Limited Mrs. Kiran Chadha Pormoter Group Remuneration As per approval of the Board 1000000 900000 1900000
18 Jamna Auto Industries Limited Mr. SPS Kohli Promoter Remuneration As per approval of the Board 2700000 2500000 5200000
Total value of transaction during the reporting period 2229200000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0