JAICORPLTD2023-10-012023-12-31 JAICORPLTD2023-10-012023-12-31 JAICORPLTD2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member JAICORPLTD2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member JAICORPLTD2023-12-31 JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue03Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue04Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue05Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue06Member JAICORPLTD2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member JAICORPLTD2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member JAICORPLTD2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue03Member JAICORPLTD2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue04Member JAICORPLTD2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue05Member JAICORPLTD2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue06Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults03Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults04Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults05Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults06Member JAICORPLTD2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member JAICORPLTD2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member JAICORPLTD2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults03Member JAICORPLTD2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults04Member JAICORPLTD2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults05Member JAICORPLTD2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults06Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets03Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets04Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets05Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets06Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member JAICORPLTD2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member JAICORPLTD2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member JAICORPLTD2023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities04Member JAICORPLTD2023-12-31in-bse-fin:OneReportableSegmentLiabilities04Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities05Member JAICORPLTD2023-12-31in-bse-fin:OneReportableSegmentLiabilities05Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities06Member JAICORPLTD2023-12-31in-bse-fin:OneReportableSegmentLiabilities06Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member JAICORPLTD2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member JAICORPLTD2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss02Member JAICORPLTD2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member JAICORPLTD2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 512237 JAICORPLTD NOTLISTED Jai Corp Limited Equity 2023-04-01 2024-03-31 2024-02-08 2024-01-18 INR Lakhs Third quarter 16:00:00 17:30:00 2024-02-08 2024-02-08 Not applicable Multi segment 2023-10-01 2023-12-31 Unaudited Consolidated 1068900000.00 74300000.00 1143200000.00 809800000.00 1600000.00 -71700000.00 94100000.00 600000.00 30900000.00 116100000.00 981400000.00 161800000.00 0.00 161800000.00 39900000.00 2100000.00 42000000.00 0.00 119800000.00 -2800000.00 -700000.00 -2100000.00 1700000.00 119400000.00 10100000.00 129500000.00 119400000.00 0.00 129500000.00 0.00 178500000.00 1 0.68 0.68 -0.01 -0.01 0.67 0.67 Notes to the financial results: 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on 8th February, 2024. The Statutory Auditors of the Company have carried out a limited review of the above results. 2 The consolidated financial results also include the Group’s share of net profit/(Loss) after tax of Rs. 19 Lakh & Rs. (46) Lakh and total comprehensive income of Rs. 20 Lakh & Rs.(41) Lakh for the quarter and nine month ended 31st December, 2023 respectively, as considered in the unaudited consolidated financial results in respect of an associate, whose financial statements have not been reviewed by their auditor. Auditors of the Company have drawn qualification in their report in respect of said matter during the quarter and in earlier periods. 3. (i) Interest accrued and due of Rs. 2147 Lakh on Inter corporate deposits , given by one of the subsidiaries of the Company in earlier years, which are overdue for substantial period of time and in respect of which the subsidiary has initiated legal proceedings. Management of the subsidiary company is of the view that the above receivables are good for recovery in view of value of the assets of the parties and commitment from the promoter of those parties and hence no provision for impairment is required against the above receivables. The subsidiary company continues its efforts to recover these receivables. 3. (ii) Inter corporate deposits of Rs. 339 Lakh , given by one of the subsidiaries of the Company , which is overdue for substantial period of time and the subsidiary company has initiated legal proceedings against the party. In view of value of the assets of the party, the subsidiary company is of the view that the entire outstanding amount is recoverable and no provision for doubtful advances is necessary. 4. The Board of Directors at its meeting held on 29th June, 2020 has approved discontinuation of the operations of the Spinning Division of the Group in a phased manner. Management does not envisage any material financial impact on the Group's operations due to discontinuation of the above Unit. The same has been considered as discontinuing operations in the above results, as prescribed under Indian Accounting Standards (Ind As) 105 “Non-current Assets Held for Sale and Discontinued Operations”. Results of discontinuing operations are as under: S. Particulars QUARTER ENDED NINE MONTHS ENDED YEAR ENDED 31.12.2023 30.09.2023 31.12.2022 31.12.2023 31.12.2022 31.03.2023 No. Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1 Total Revenue - - - - 57 57 2 Total Expenses 28 6 5 41 54 60 3 Profit/(Loss) Before Exceptional Items (1-2) (28) (6) (5) (41) 3 (3) 4 Exceptional Items - - - - - - 5 Profit/(Loss) Before Tax (3-4) (28) (6) (5) (41) 3 (3) 6 Tax Expenses (7) (1) (2) (11) - (1) 7 Profit/(Loss) from Discontinuing Operations (5-6) (21) (5) (3) (30) 3 (2) 5. The figures for the corresponding previous period/year have been rearranged/regrouped wherever considered necessary to make them comparable. Multi segment 2023-04-01 2023-12-31 Unaudited Consolidated 3403200000.00 197100000.00 3600300000.00 2365100000.00 9400000.00 40600000.00 301400000.00 1300000.00 93400000.00 363700000.00 3174900000.00 425400000.00 0.00 425400000.00 115400000.00 12100000.00 127500000.00 0.00 297900000.00 -4100000.00 -1100000.00 -3000000.00 -4800000.00 290100000.00 68300000.00 358400000.00 291100000.00 -1000000.00 359500000.00 -1100000.00 178500000.00 1 1.65 1.65 0.02 0.02 1.67 1.67 Other Expenses 116100000.00 Other Expenses 363700000.00 Asset Management Activity 0.00 Plastic Processing 1057100000.00 Real Estate 11800000.00 Spinning * 0.00 Steel 0.00 others 0.00 Asset Management Activity 0.00 Plastic Processing 3357600000.00 Real Estate 43600000.00 Spinning * 0.00 Steel 2000000.00 others 0.00 1068900000.00 3403200000.00 0.00 0.00 1068900000.00 3403200000.00 Asset Management Activity 0.00 Plastic Processing 124100000.00 Real Estate 5000000.00 Spinning * -2800000.00 Steel 6200000.00 others 8100000.00 Asset Management Activity 0.00 Plastic Processing 371800000.00 Real Estate 15300000.00 Spinning * -4100000.00 Steel -8200000.00 others -800000.00 140600000.00 374000000.00 600000.00 1300000.00 -20800000.00 Notes to Consolidated Segment Information: 1 As per Indian Accounting Standard 108 'Operating Segment' (Ind-AS 108) the Company has reported Segment Information , as described below:- a) The Steel Segment includes production, processing and trading of Galvanised steel product. b) The Plastic Processing Segment includes production of Woven Sacks/Fabric, Jumbo Bags, Staple Fibre and Geotextiles. c) The Spinning Segment includes sales of Spun Yarn. d) The Asset Management activity Segment includes Investment Advisory Services. e) The Real Estate Segment includes development of Land and Buildings. f) The business segment not separately reportable have been grouped under Others segment. g) Other Investments/Assets and Income from the same are considered under Un-allocable . 2 Figures in respect of the previous year have been rearranged / regrouped wherever necessary to make them comparable. -43800000.00 160800000.00 416500000.00 Asset Management Activity 0.00 Plastic Processing 2151800000.00 Real Estate 3861300000.00 Spinning * 22800000.00 Steel 94800000.00 others 1174500000.00 7305200000.00 7948500000.00 15253700000.00 Asset Management Activity 0.00 Plastic Processing 172600000.00 Real Estate 254300000.00 Spinning * 100000.00 Steel 12400000.00 others 14400000.00 453800000.00 211000000.00 664800000.00 Items that will not be reclassified to Profit and Loss 4800000.00 Items that will not be reclassified to Profit and Loss 78500000.00 4800000.00 78500000.00 700000.00 9100000.00 Items that will be reclassified to Profit and Loss 5900000.00 Share of Other Comprehensive Income in associates 100000.00 Items that will be reclassified to Profit and Loss -1800000.00 Share of Other Comprehensive Income in associates 700000.00 6000000.00 -1100000.00 0.00 0.00