Integrated Filing — IndAS



General information about company
Scrip Code 532644
NSE Symbol JKCEMENT
MSEI Symbol NOTLISTED
ISIN INE823G01014
Name of company JK CEMENT 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 24-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 11-Apr-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 Cement and cement related products
Start date and time of board meeting 24-May-2025   12:00:00
End date and time of board meeting 24-May-2025   14:30:00
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 35811800000 118791500000
Other income 458800000 1729500000
Total income 36270600000 120521000000
2 Expenses
(a) Cost of materials consumed 4577200000 17301900000
(b) Purchases of stock-in-trade 659600000 2509800000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 859900000 363700000
(d) Employee benefit expense 2298300000 9017400000
(e) Finance costs 1134600000 4591800000
(f) Depreciation, depletion and amortisation expense 1622500000 6014600000
(f) Other Expenses
1 Power and fuel 5644100000 21800700000
2 Freight and forwarding expenses 8243500000 26797000000
3 Other Expenses 5880700000 20729600000
Total other expenses 19768300000 69327300000
Total expenses 30920400000 109126500000
3 Total profit before exceptional items and tax 5350200000 11394500000
4 Exceptional items -600000 1029400000
5 Total profit before tax 5349600000 12423900000
6 Tax expense
7 Current tax 1071000000 2227100000
8 Deferred tax 665300000 1475100000
9 Total tax expenses 1736300000 3702200000
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 3613300000 8721700000
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 3613300000 8721700000
17 Other comprehensive income net of taxes -9200000 153600000
18 Total Comprehensive Income for the period 3604100000 8875300000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3603600000 8611200000
Total profit or loss, attributable to non-controlling interests 9700000 110500000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3595600000 8757800000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 8500000 117500000
21 Details of equity share capital
Paid-up equity share capital 772700000 772700000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 60117100000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 46.64 111.44
Diluted earnings (loss) per share from continuing operations 46.64 111.44
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 46.64 111.44
Diluted earnings (loss) per share from continuing and discontinued operations 46.64 111.44
24 Debt equity ratio 0.0097 0.0097
25 Debt service coverage ratio 0.0294 0.0191
26 Interest service coverage ratio 0.0742 0.0486
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Please refer note on financial results submitted in pdf



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 89521100000
Capital work-in-progress 13174500000
Investment property
Goodwill 0
Other intangible assets 5666700000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1441900000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 3941400000
Total non-current financial assets 5383300000
Deferred tax assets (net)
Other non-current assets 3034700000
Total non-current assets 116780300000
2 Current assets
Inventories 11751300000
Current financial asset
Current investments 4567200000
Trade receivables, current 7865500000
Cash and cash equivalents 2973000000
Bank balance other than cash and cash equivalents 10723700000
Loans, current 0
Other current financial assets 7329900000
Total current financial assets 33459300000
Current tax assets (net) 438500000
Other current assets 4276700000
Total current assets 49925800000
3 Non-current assets classified as held for sale 109400000
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 166815500000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 772700000
Other equity 60117100000
Total equity attributable to owners of parent 60889800000
Non controlling interest -337500000
Total equity 60552300000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 46003400000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 6425600000
Total non-current financial liabilities 52429000000
Provisions, non-current 335200000
Deferred tax liabilities (net) 12215000000
Deferred government grants, Non-current 0
Other non-current liabilities 2204900000
Total non-current liabilities 67184100000
Current liabilities
Current financial liabilities
Borrowings, current 12951900000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2003800000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 8976900000
Total Trade payable 10980700000
Other current financial liabilities 3724300000
Total current financial liabilities 27656900000
Other current liabilities 9754400000
Provisions, current 1490000000
Current tax liabilities (Net) 177800000
Deferred government grants, Current 0
Total current liabilities 39079100000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 106263200000
Total equity and liabilites 166815500000
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 Items that will not be reclassified to profit and loss in the subsequent period, net of tx -9200000 153600000
Total Amount of items that will not be reclassified to profit and loss -9200000 153600000
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 -9200000 153600000



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 12423900000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 4507100000
Adjustments for decrease (increase) in inventories 64200000
Adjustments for decrease (increase) in trade receivables, current -2254400000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -1294200000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 581600000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 2217700000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 1567200000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 6014600000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 64800000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -855000000
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 1362700000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -99200000
Adjustments for undistributed profits of associates -5900000
Other adjustments for which cash effects are investing or financing cash flow -600000
Other adjustments to reconcile profit (loss) 40700000
Other adjustments for non-cash items -223300000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 8974400000
Net cash flows from (used in) operations 21398300000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 2004400000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 19393900000
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 13976100000
Other cash payments to acquire equity or debt instruments of other entities 16115900000
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 214800000
Purchase of property, plant and equipment 17198000000
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 -84400000
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 1626600000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1516200000
Net cash flows from (used in) investing activities -19097000000
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 12590300000
Repayments of borrowings 5603800000
Payments of lease liabilities 392300000
Dividends paid 1544300000
Interest paid 4311600000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 738300000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1035200000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 193700000
Net increase (decrease) in cash and cash equivalents 1228900000
Cash and cash equivalents cash flow statement at beginning of period 1744100000
Cash and cash equivalents cash flow statement at end of period 2973000000





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 S.R. Batliboi & Co. LLP Yes 31-Jul-2027