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www.jains.com. 2 The statutory Auditors - M/s Singhi & Co., Chartered Accountants, have carried out Limited review of the results for the quarter and nine months ended December 31, 2023. 3 During the quarter ended Dec-23, the Company received Rs. 4,989 lacs as 25% money against the subscription of 42,786,430 equity share warrants to be converted into equity shares upon payment of balance 75% by May 2025. 4 During the nine months ended December 31, 2023, the Parent company received the balance 75% of allotment money amounting to Rs.13,601 lacs (Nil for the quarter ended December 31, 2023) from the warrant holders against the allotment of 62,822,877 Ordinary Equity Shares (Nil for the quarter ended December 31, 2023) on conversion of the Equity Share Warrants. 5 Finance cost includes non-cash transaction being unwinding of 0.01% NCDs/ECBs as per effective interest rate of Rs.1,646 lacs, Rs.1,608 lacs and Rs. 4,802 lacs for the quarter ended December 31, 2023, quarter ended September 30, 2023 and nine months ended December 31, 2023 respectively. The corresponding figure for the quarter ended December 31, 2022, nine months ended December 31, 2022 and year ended March 31, 2023 is Rs.1738 lacs, Rs.5,210 lacs and Rs. 6,944 lacs respectively. Further, Finance cost for the year ended March 31,2023 includes loss on modification of non-convertible debentures (NCDs) of Rs. 4,421 lacs resulting from change in amount and timing of expected cash flow payments on NCDs and for other reporting periods the amount is Nil. 6 Exceptional Items include, various expenses in relation to RP incurred by the Parent company of Rs. 1,479 lacs during the year ended March 31, 2023 (Rs. 104 lacs for the quarter ended December 31, 2022 and Rs. 792 lacs for the nine months ended December 31, 2022). 7 Other income includes foreign exchange gain and derivatives gain of Rs.620 lacs, Rs.41 lacs and Rs. 829 lacs for the quarter ended Dec-23, quarter ended Sep-23 and for the nine months ended Dec-23 respectively. The corresponding amount of foreign exchange gain and derivatives gain for the quarter ended Dec-22, nine months ended Dec-22 and year ended Mar-23 are Rs.2,162 lacs,Rs. 6,244 lacs and Rs.5,259 lacs respectively. 8 On March 29, 2023, Jain International Trading B.V., Netherlands (JITBV) a wholly-owned subsidiary of parent Company and Rivulis completed the transaction contemplated therein. All the regulatory approvals related to the merger of multiple overseas subsidiaries of JITBV have been received by both entities. The condition precedent required by Share Purchase Agreement entered into by Rivulis Pte. Ltd & Jain International Trading B.V, have been satisfied. Jain (Israel) B.V. (step down subsidiary of JITBV) shall hold a minority stake of ~18.7% in Rivulis Pte. Ltd post-merger. A proportion of the transaction proceeds is utilised for repayment debt of International Irrigation Business (IIB) and JITBV along with other liability/ies leading to significant reduction in debt at consolidated level. The results of the International Irrigation Business Undertaking, being the discontinued operations, is disclosed below. Assets and liabilities transferred under the above transactions are subject to completion of account's assessment as specified in the transaction documents. On completion of such assessment, resultant impact, if any, will be given in the consolidated books of accounts. 9 The previous year/period figures have been regrouped, rearranged, reclassified or reworked as necessary to confirm the current quarter/year classification. Multi segment 2023-04-01 2023-12-31 Unaudited Consolidated 44207300000.00 119400000.00 44326700000.00 25951200000.00 0.00 -537200000.00 4563900000.00 3123300000.00 1776200000.00 8633500000.00 43510900000.00 815800000.00 0.00 815800000.00 143500000.00 145100000.00 288600000.00 0.00 527200000.00 0.00 0.00 0.00 7600000.00 534800000.00 161500000.00 696300000.00 540300000.00 -5500000.00 694500000.00 1800000.00 1373500000.00 2 0.81 0.77 0.00 0.00 0.81 0.77 Other Expenses 2604100000.00 Other Expenses 8633500000.00 Agro Processing Division 4157300000.00 Hi-tech Agri Input Products 4509500000.00 Other Business Division 13500000.00 Plastic Division 4897400000.00 Un-allocable 0.00 Agro Processing Division 12720200000.00 Hi-tech Agri Input Products 14791700000.00 Other Business Division 82000000.00 Plastic Division 16613400000.00 Un-allocable 0.00 13577700000.00 44207300000.00 0.00 0.00 13577700000.00 44207300000.00 Agro Processing Division 254800000.00 Hi-tech Agri Input Products 1031100000.00 Other Business Division -37200000.00 Plastic Division 447300000.00 Un-allocable 0.00 Agro Processing Division 996900000.00 Hi-tech Agri Input Products 2705300000.00 Other Business Division -75000000.00 Plastic Division 1982100000.00 Un-allocable 0.00 1696000000.00 5609300000.00 1078900000.00 3123300000.00 507800000.00 1) Group has considered business segment for reporting purpose, primarily based on customer category. The products considered for the each business segment are: a) Hi-tech Agri Input Products division includes Micro Irrigation Systems, Solar Agri Pump, Intergrated Irrigation Projects and Tissue Culture Plants. b) Plastic Division includes PVC Piping Products, PE Piping Products, Piping Projects and Plastic Sheets. c) Agro Processing includes Fruits, Onion Products, Spices and Bio Gas. d) Other division includes Solar Thermal Products, Solar Photovoltaic System, Solar Power Pack, Solar Power generation and Agri R&D Activities. 2) The revenue & results figure given above are directly identifiable to respective segments and expenditure on common services incurred at the corporate level are not directly identifiable to respective segments have been shown as “Other Un-allocable Expenditure”. 3) Segment Assets & Liability figures given above are directly identifiable to respective segments and Assets & Liability for corporate services for head office and investments related to acquisitions have been shown as “Un-allocable”. 1662600000.00 109300000.00 823400000.00 Agro Processing Division 29138400000.00 Hi-tech Agri Input Products 45756700000.00 Other Business Division 844900000.00 Plastic Division 16207800000.00 Un-allocable 19892800000.00 111840600000.00 0.00 111840600000.00 Agro Processing Division 18076500000.00 Hi-tech Agri Input Products 5144600000.00 Other Business Division 91100000.00 Plastic Division 4828800000.00 Un-allocable 29212100000.00 57353100000.00 0.00 57353100000.00 Remeasurement of defined benefit obligations -2800000.00 Income tax relating to the above items 800000.00 Share of OCI in associate 0.00 Remeasurement of defined benefit obligations 3700000.00 Income tax relating to the above items -1300000.00 Share of OCI in associate 0.00 -2000000.00 2400000.00 0.00 0.00 Exchange differences on translation of foreign operations 60000000.00 Exchange differences on translation of foreign operations 159100000.00 60000000.00 159100000.00 0.00 0.00