INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol JSLL
MSEI Symbol NONLISTED
ISIN INE0J5801011
Name of Company Jeena Sikho Lifecare Limited
Type of company SME
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 16-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Geographical
Description of single segment
Start date and time of board meeting 16-May-2025   14:00:00
End date and time of board meeting 16-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 NA
(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. NA
(III) 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 2025-04-01
Indicate Company website link for updated RPT policy of the Company https://jeenasikho.com/investors/
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? No
THE CPMPANY HAS NOT COMMIT ANY DEFAULT


Financial Results — Other than Bank
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-Oct-2024 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 Revenue From Operations
Revenue from operations 2549426000 4690719000
Other income 4536000 64089000
Total Income 2553962000 4754808000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 201911000 356190000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -15472000 -43571000
(d) Employee benefit expense 552030000 1004887000
(e) Finance costs 3082000 5060000
(f) Depreciation and amortisation expense 56714000 87080000
(g) Other Expenses
1 Other Expenses 1155045000 2124491000
Total other expenses 1155045000 2124491000
Total expenses 1953310000 3534137000
3 Profit before exceptional and extraordinary items and tax 600652000 1220671000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 600652000 1220671000
6 Extraordinary items 0 0
7 Profit before tax 600652000 1220671000
8 Tax Expense
Current tax 159075000 315333000
Deferred tax 3079000 -1951000
Total tax expenses 162154000 313382000
9 Net Profit Loss for the period from continuing operations 438498000 907289000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 438498000 907289000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 438498000 907289000
17 Details of equity share capital
Paid-up equity share capital 248601000 248601000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 1673878000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 17.64 36.5
Diluted earnings (loss) per share from continuing and discontinued operations 17.64 36.5
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results


Remarks
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect
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
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 1220671000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 5060000
Adjustments for depreciation and amortisation expense 87080000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) -57334000
Other adjustments for non-cash items 3478000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 38284000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -39776000
Adjustments for decrease (increase) in trade receivables -500008000
Adjustments for decrease (increase) in other current assets 116960000
Adjustments for increase (decrease) in trade payables 48515000
Adjustments for increase (decrease) in other current liabilities 117906000
Adjustments for provisions 14078000
Total adjustments for working capital -242325000
Total adjustments for reconcile profit (loss) -204041000
Net cash flows from (used in) operations 1016630000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 330362000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items 686268000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 686268000
4 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 700000000
Other cash receipts from sales of equity or debt instruments of other entities 162195000
Other cash payments to acquire equity or debt instruments of other entities 146600000
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 32305000
Purchase of property plant and equipment 418263000
Proceeds from sales of intangible assets 0
Purchase of intangible 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 29568000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 337114000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -703681000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -703681000
Cash flows from used in financing activities
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 100861000
Repayments of borrowings -1076000
Dividends paid 103810000
Interest paid 5041000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items -6914000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities -6914000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -24327000
6 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 -24327000
Cash and cash equivalents cash flow statement at beginning of period 253147000
Cash and cash equivalents cash flow statement at end of period 228820000


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
Equity and liabilities
1 Shareholders' funds
Share capital 248601000
Reserves and surplus 2481552000
Money received against share warrants 0
Total shareholders' funds 2730153000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest
5 Non-current liabilities
Long-term borrowings 4292000
Deferred tax liabilities (net) 0
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 0
Long-term provisions 25923000
Total non-current liabilities 30215000
6 Current liabilities
Short-term borrowings 103040000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 23829000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 71128000
Total Trade payable 94957000
Other current liabilities 308234000
Short-term provisions 16457000
Total current liabilities 522688000
Total equity and liabilities 3283056000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 923442000
Producing properties 0
Intangible assets 603085000
Preproducing properties 0
Property, Plant and Equipment capital work-in-progress 112331000
Intangible assets under development or work-in-progress 22428000
Total Property, Plant and Equipment and Intangible assets 1661286000
ii Non-current investments 6400000
v Deferred tax assets (net) 63000
vi Foreign currency monetary item translation difference asset account 0
vii Long-term loans and advances 0
viii Other non-current assets 93711000
Total non-current assets 1761460000
Current assets
Current investments 29500000
Inventories 115458000
Trade receivables 976304000
Cash and cash equivalents 259600000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 96364000
Other current assets 44370000
Total current assets 1521596000
Total assets 3283056000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether results 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 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
Disclosure of notes on segments




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 KRA & CO. Yes 30-Sep-2026


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth


Signatories details

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date


Signatory Details
Name of signatory
Designation of person
Place
Date


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 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 Jeena Sikho Lifecare Limited Manish Grover Managing Director Purchase of goods or services NA 350000 0 0
2 Jeena Sikho Lifecare Limited Manish Grover Managing Director Loan NA 150000000 0 100000000
3 Jeena Sikho Lifecare Limited Manish Grover HUF Karta is Managing Director Purchase of goods or services NA 300000 32000 245000
4 Jeena Sikho Lifecare Limited Shuddhi Lifecare Private Limited Sister company Sale of goods or services NA 10272000 21844000 604000
5 Jeena Sikho Lifecare Limited Shuddhi Lifecare Private Limited Sister company Purchase of goods or services NA 150000 0 0
6 Jeena Sikho Lifecare Limited Shuddhi Lifecare Private Limited Sister company Loan NA 0 10227000 0
7 Jeena Sikho Lifecare Limited shuddhi Green Charcoal Private Limited Sister company Loan NA 0 21200000 21200000
8 Jeena Sikho Lifecare Limited DUPON Clean Biofuels LLP Sister company Loan NA 0 6400000 6400000
9 Jeena Sikho Lifecare Limited DUPON Clean Biofuels LLP Sister company Interest paid NA 1120000 0 1091000
10 Jeena Sikho Lifecare Limited Manish Grover Managing Director Remuneration NA 12000000 1314000 2579000
11 Jeena Sikho Lifecare Limited Bhavna Grover Whole Time Director Remuneration NA 9000000 3135000 1363000
Total value of transaction during the reporting period 183192000





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
B Of the total amount outstanding, amount of default as on date
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
3. Total financial indebtedness of the listed entity including short-term and long-term debt