JISLJALEQS2024-01-012024-03-31 JISLJALEQS2024-01-012024-03-31 JISLJALEQS2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member JISLJALEQS2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member JISLJALEQS2024-03-31 JISLJALEQS2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue01Member JISLJALEQS2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue02Member JISLJALEQS2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue03Member JISLJALEQS2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue01Member JISLJALEQS2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue02Member JISLJALEQS2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue03Member JISLJALEQS2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults01Member JISLJALEQS2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults02Member JISLJALEQS2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults03Member JISLJALEQS2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults01Member JISLJALEQS2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults02Member JISLJALEQS2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults03Member JISLJALEQS2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets01Member JISLJALEQS2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets02Member JISLJALEQS2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets03Member JISLJALEQS2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member JISLJALEQS2024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member JISLJALEQS2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member JISLJALEQS2024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member JISLJALEQS2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities03Member JISLJALEQS2024-03-31in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500219 JISLJALEQS NOTLISTED Jain Irrigation Systems Limited Equity 2023-04-01 2024-03-31 2024-05-18 2024-05-10 INR Lakhs Yearly 09:30:00 13:00:00 2024-05-18 2024-05-18 true Cash Flow Indirect Declaration of unmodified opinion Multi segment 2024-01-01 2024-03-31 Audited Standalone 10652700000.00 39200000.00 10691900000.00 5648400000.00 0.00 268000000.00 835500000.00 687800000.00 376200000.00 2565500000.00 10381400000.00 310500000.00 0.00 310500000.00 0.00 59100000.00 59100000.00 0.00 251400000.00 0.00 0.00 0.00 0.00 251400000.00 -2500000.00 248900000.00 0.00 0.00 1373500000.00 2 0.37 0.36 0.00 0.00 0.37 0.36 1.The audited Standalone financial results for the quarter and year ended March 31, 2024 were reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on May 18, 2024 and are available on the Company’s website -www.jains.com. 2.The statutory Auditors - M/s Singhi & Co., Chartered Accountants, have carried out statutory audit of the results for the quarter and year ended March 31, 2024. 3.During the year ended Mar-24, 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. During the year ended March 31, 2024, the Company received the balance 75% of allotment money amounting to Rs. 13,603 lacs (Nil for the quarter ended March 31, 2024) from the warrant holders against the allotment of 62,822,877 Ordinary Equity Shares (Nil for the quarter ended March 31, 2024) on conversion of the Equity Share Warrants. 4. Other income for the quarter and 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 Dec 31, 2023,quarter ended Mar 31, 2024 and in the corresponding quarter of previous financial year is Nil. 5. Other income includes foreign exchange gain of Rs. 182 lacs, Rs. 349 lacs and Rs. 925 lacs for the quarter ended Mar-24, quarter ended Dec-23 and for the year ended Mar-24 respectively. The corresponding amount of foreign exchange gain for the quarter ended Mar-23 and year ended Mar-23 are Rs. (280) lacs and Rs. 2,966 lacs respectively. 6.Finance cost includes non-cash transaction being unwinding of 0.01% NCDs/ECBs as per effective interest rate of Rs. 1,674 lacs, Rs. 1,646 lacs and Rs. 6,476 lacs for the quarter ended March 31, 2024, quarter ended December 31, 2023 and year ended March 31, 2024 respectively. The corresponding figure for the quarter ended March 31, 2023 and year ended March 31, 2023 is Rs. 1,734 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. 7. Exceptional Items includes various expenses in relation to Resolution Plan incurred by the company of Rs. 1,479 lacs during the year ended March 31, 2023 and Rs. 687 lacs for the quarter ended Mar 31, 2023. 8. The figures of the last quarter are the balancing figures between audited figures in respect of full financial year up to March 31, 2024/ March 31, 2023 and the unaudited published year-to- date figures up to December 31, 2023 / December 31, 2022 being the figures up to the end of the third quarter of financial year respectively which were subject to limited review. 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 2024-03-31 Audited Standalone 38211400000.00 177800000.00 38389200000.00 21443000000.00 0.00 510700000.00 3218200000.00 2922500000.00 1493300000.00 8008400000.00 37596100000.00 793100000.00 0.00 793100000.00 0.00 237700000.00 237700000.00 0.00 555400000.00 0.00 0.00 0.00 0.00 555400000.00 -100000.00 555300000.00 0.00 0.00 1373500000.00 2 46963700000.00 0.83 0.79 0.00 0.00 0.83 0.79 Other Expences 2565500000.00 Other Expences 8008400000.00 27393800000.00 217400000.00 137900000.00 0.00 21200000.00 196800000.00 0.00 14478100000.00 1578500000.00 0.00 141700000.00 182800000.00 1903000000.00 0.00 239100000.00 44587300000.00 8954100000.00 0.00 19883900000.00 391300000.00 129900000.00 162200000.00 8466100000.00 29033400000.00 0.00 0.00 37987500000.00 0.00 0.00 82574800000.00 1373500000.00 46963800000.00 48337300000.00 48337300000.00 7957300000.00 0.00 300000.00 7957600000.00 402700000.00 62900000.00 0.00 0.00 8423200000.00 16699200000.00 4727800000.00 2235200000.00 23662200000.00 1985000000.00 167100000.00 0.00 0.00 25814300000.00 0.00 0.00 34237500000.00 82574800000.00 Hi-tech Agri Input Products 5258800000.00 Other Business Division 237200000.00 Plastic Division 5156700000.00 Hi-tech Agri Input Products 20010100000.00 Other Business Division 351100000.00 Plastic Division 17850200000.00 10652700000.00 38211400000.00 0.00 0.00 10652700000.00 38211400000.00 Hi-tech Agri Input Products 994000000.00 Other Business Division 96400000.00 Plastic Division 797800000.00 Hi-tech Agri Input Products 3567800000.00 Other Business Division 55200000.00 Plastic Division 2377500000.00 1888200000.00 6000500000.00 687800000.00 2922500000.00 889900000.00 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 & Liability figures given above are directly identifiable to respective segments and Assets & Liability for corporate services for head office and investments have been shown as “Un-allocable”. 2284900000.00 310500000.00 793100000.00 Hi-tech Agri Input Products 35956900000.00 Other Business Division 855100000.00 Plastic Division 13282100000.00 50094100000.00 32480700000.00 82574800000.00 Hi-tech Agri Input Products 5129200000.00 Other Business Division 84900000.00 Plastic Division 2304500000.00 7518600000.00 26718900000.00 34237500000.00 2922500000.00 0.00 577000000.00 0.00 146000000.00 0.00 -624400000.00 633400000.00 0.00 -665100000.00 0.00 40800000.00 0.00 1493300000.00 0.00 401100000.00 0.00 51100000.00 0.00 -158500000.00 84100000.00 0.00 0.00 -166000000.00 0.00 200000.00 0.00 -1000000.00 0.00 4566300000.00 5359400000.00 0.00 0.00 0.00 -64700000.00 0.00 5424100000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7300000.00 1401900000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 25700000.00 0.00 43800000.00 0.00 -1325100000.00 0.00 0.00 1360300000.00 498900000.00 0.00 0.00 0.00 0.00 -686900000.00 3071300000.00 200000.00 0.00 1400000.00 2318000000.00 0.00 0.00 -4218600000.00 -119600000.00 0.00 -119600000.00 510900000.00 391300000.00 3800000.00 100000.00 -1300000.00 0.00