Integrated Filing — IndAS



General information about company
Scrip Code 520051
NSE Symbol JAMNAAUTO
MSEI Symbol NOTLISTED
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 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 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



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 6377135000 22701373000
Other income 13595000 48561000
Total income 6390730000 22749934000
2 Expenses
(a) Cost of materials consumed 3846809000 13661741000
(b) Purchases of stock-in-trade 71022000 181203000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 165902000 363785000
(d) Employee benefit expense 473719000 1790966000
(e) Finance costs 13559000 34757000
(f) Depreciation, depletion and amortisation expense 112474000 471534000
(f) Other Expenses
1 Other Exprenses 984621000 3688431000
Total other expenses 984621000 3688431000
Total expenses 5668106000 20192417000
3 Total profit before exceptional items and tax 722624000 2557517000
4 Exceptional items 0 0
5 Total profit before tax 722624000 2557517000
6 Tax expense
7 Current tax 199460000 738656000
8 Deferred tax 19974000 15665000
9 Total tax expenses 219434000 754321000
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 503190000 1803196000
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 503190000 1803196000
17 Other comprehensive income net of taxes 12143000 70000
18 Total Comprehensive Income for the period 515333000 1803266000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 503190000 1803195000
Total profit or loss, attributable to non-controlling interests 0 1000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 12143000 70000
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 398841000 398841000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 9532811000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.27 4.52
Diluted earnings (loss) per share from continuing operations 1.26 4.51
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 1.27 4.52
Diluted earnings (loss) per share from continuing and discontinued operations 1.26 4.51
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 4235891000
Capital work-in-progress 2753840000
Investment property 1855000
Goodwill 0
Other intangible assets 13538000
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 29056000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 130035000
Total non-current financial assets 159091000
Deferred tax assets (net) 68153000
Other non-current assets 1258982000
Total non-current assets 8491350000
2 Current assets
Inventories 3182515000
Current financial asset
Current investments 0
Trade receivables, current 1557561000
Cash and cash equivalents 1396894000
Bank balance other than cash and cash equivalents 48866000
Loans, current 16218000
Other current financial assets 6953000
Total current financial assets 3026492000
Current tax assets (net) 0
Other current assets 525865000
Total current assets 6734872000
3 Non-current assets classified as held for sale 21243000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 15247465000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 398841000
Other equity 9532811000
Total equity attributable to owners of parent 9931652000
Non controlling interest 18000
Total equity 9931670000
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 143148000
Total non-current financial liabilities 143148000
Provisions, non-current 197905000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 39916000
Other non-current liabilities
Total non-current liabilities 380969000
Current liabilities
Current financial liabilities
Borrowings, current 1274167000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 64039000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 664000000
Total Trade payable 728039000
Other current financial liabilities 2470285000
Total current financial liabilities 4472491000
Other current liabilities 271638000
Provisions, current 137201000
Current tax liabilities (Net) 28295000
Deferred government grants, Current 25201000
Total current liabilities 4934826000
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 5315795000
Total equity and liabilites 15247465000
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 gain /(loss) on post employment benefit obligations 15952000 25000
2 Income tax impact on above -3809000 45000
Total Amount of items that will not be reclassified to profit and loss 12143000 70000
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 12143000 70000



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 2557517000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 45574000
Adjustments for decrease (increase) in inventories 396808000
Adjustments for decrease (increase) in trade receivables, current 299318000
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 -289631000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 121369000
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 471534000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 43177000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 15767000
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 -18047000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 1097084000
Net cash flows from (used in) operations 3654601000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 765279000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2889322000
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 100415000
Purchase of property, plant and equipment 1962917000
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 28990000
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 10951000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -6538000
Net cash flows from (used in) investing activities -1887079000
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 1926000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings -310883000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 32586000
Interest paid 917271000
Income taxes paid (refund) 28072000
Other inflows (outflows) of cash 947488000
Net cash flows from (used in) financing activities -339398000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 662845000
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 662845000
Cash and cash equivalents cash flow statement at beginning of period 734049000
Cash and cash equivalents cash flow statement at end of period 1396894000





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