JISLDVREQS2023-10-012023-12-31 JISLDVREQS2023-10-012023-12-31 JISLDVREQS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member JISLDVREQS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member JISLDVREQS2023-12-31 JISLDVREQS2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member JISLDVREQS2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member JISLDVREQS2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue03Member JISLDVREQS2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue04Member JISLDVREQS2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member JISLDVREQS2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member JISLDVREQS2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue03Member JISLDVREQS2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue04Member JISLDVREQS2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member JISLDVREQS2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member JISLDVREQS2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults03Member JISLDVREQS2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults04Member JISLDVREQS2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member JISLDVREQS2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member JISLDVREQS2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults03Member JISLDVREQS2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults04Member JISLDVREQS2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member JISLDVREQS2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member JISLDVREQS2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets03Member JISLDVREQS2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets04Member JISLDVREQS2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member JISLDVREQS2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member JISLDVREQS2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member JISLDVREQS2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member JISLDVREQS2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member JISLDVREQS2023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member JISLDVREQS2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities04Member JISLDVREQS2023-12-31in-bse-fin:OneReportableSegmentLiabilities04Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 570004 JISLDVREQS NOTLISTED Jain Irrigation Systems Limited Equity 2023-04-01 2024-03-31 2024-02-09 2024-02-01 INR Lakhs Third quarter 11:30:00 14:20:00 2024-02-09 2024-02-09 Not applicable Multi segment 2023-10-01 2023-12-31 Unaudited Standalone 8052800000.00 50600000.00 8103400000.00 4548100000.00 0.00 400000.00 819900000.00 765300000.00 369400000.00 1573600000.00 8076700000.00 26700000.00 0.00 26700000.00 0.00 9000000.00 9000000.00 0.00 17700000.00 0.00 0.00 0.00 0.00 17700000.00 -800000.00 16900000.00 0.00 0.00 1373500000.00 2 0.02 0.01 0.00 0.00 0.02 0.01 1 The un-audited Standalone financial results for the quarter and nine-months ended December 31, 2023 were reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on February 9, 2024 and are available on the Company’s website - www.jains.com. 2 The Statutory Auditors - M/s Singhi & Co. have carried out the 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 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 Other income for the year ended March 31, 2023 included Gain of Rs. 12,024 lacs on extinguishment of Financial Guarantee on full payment to bond holders by the Wholly Owned Subsidiary. The amount for the quarter ended Sep 30, 2023, quarter ended Dec 31, 2023 and in the corresponding quarter of previous financial year is Nil. 6 Other income includes foreign exchange gain of Rs.349 lacs, Rs.278 lacs and Rs.743 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 for the quarter ended Dec-22, nine months ended Dec-22 and year ended Mar-23 are Rs.1,238 lacs, Rs.3,246 lacs and Rs.2,966 lacs respectively. 7 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.1,738 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 (NCD) of Rs. 4,421 lacs resulting from change in amount and timing of expected cash flow payments on NCD and for other reporting periods the amount is Nil. 8 Exceptional Items includes various expenses in relation to RP incurred by the company of Rs. 1,479 lacs during the year ended March 31, 2023 (Rs.104 lacs for the quarter ended Dec 31, 2022 and Rs.792 lacs for the nine months ended Dec 31, 2022) 9 The figures of the previous period/year have been regrouped, rearranged, reclassified or reworked as necessary to confirm the current quarter/period classification. Multi segment 2023-04-01 2023-12-31 Unaudited Standalone 27558700000.00 138600000.00 27697300000.00 15794600000.00 0.00 242700000.00 2382700000.00 2234700000.00 1117100000.00 5442900000.00 27214700000.00 482600000.00 0.00 482600000.00 0.00 178600000.00 178600000.00 0.00 304000000.00 0.00 0.00 0.00 0.00 304000000.00 2400000.00 306400000.00 0.00 0.00 1373500000.00 2 0.46 0.43 0.00 0.00 0.46 0.43 Other Expenses 1573600000.00 Other Expenses 5442900000.00 Hi-tech Agri Input Products 4476900000.00 Other Business Division 40100000.00 Plastic Division 3535800000.00 Un-allocable 0.00 Hi-tech Agri Input Products 14751300000.00 Other Business Division 113900000.00 Plastic Division 12693500000.00 Un-allocable 0.00 8052800000.00 27558700000.00 0.00 0.00 8052800000.00 27558700000.00 Hi-tech Agri Input Products 876900000.00 Other Business Division -10500000.00 Plastic Division 412500000.00 Un-allocable 0.00 Hi-tech Agri Input Products 2573800000.00 Other Business Division -41200000.00 Plastic Division 1579700000.00 Un-allocable 0.00 1278900000.00 4112300000.00 765300000.00 2234700000.00 486900000.00 1) Company 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) 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 & liabilities figures given above are directly identifiable to respective segments and assets & liabilities for corporate services for head office and investments have been shown as “Un-allocable”. 1395000000.00 26700000.00 482600000.00 Hi-tech Agri Input Products 35488100000.00 Other Business Division 807400000.00 Plastic Division 12775500000.00 Un-allocable 33827200000.00 82898200000.00 0.00 82898200000.00 Hi-tech Agri Input Products 5074100000.00 Other Business Division 91000000.00 Plastic Division 2092900000.00 Un-allocable 27552000000.00 34810000000.00 0.00 34810000000.00 1200000.00 -3700000.00 -400000.00 1300000.00