JISLJALEQS2023-04-012023-06-30 JISLJALEQS2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member JISLJALEQS2023-04-012023-06-30in-bse-fin:OneOperatingExpenses02Member JISLJALEQS2023-06-30 JISLJALEQS2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue01Member JISLJALEQS2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue02Member JISLJALEQS2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue03Member JISLJALEQS2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue04Member JISLJALEQS2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults01Member JISLJALEQS2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults02Member JISLJALEQS2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults03Member JISLJALEQS2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults04Member JISLJALEQS2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets01Member JISLJALEQS2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets02Member JISLJALEQS2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets03Member JISLJALEQS2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets04Member JISLJALEQS2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member JISLJALEQS2023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member JISLJALEQS2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member JISLJALEQS2023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member JISLJALEQS2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities03Member JISLJALEQS2023-06-30in-bse-fin:OneReportableSegmentLiabilities03Member JISLJALEQS2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities04Member JISLJALEQS2023-06-30in-bse-fin:OneReportableSegmentLiabilities04Member JISLJALEQS2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member JISLJALEQS2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member JISLJALEQS2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss03Member JISLJALEQS2023-04-012023-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500219 JISLJALEQS NOTLISTED Jain Irrigation Systems Limited Equity 2023-04-01 2024-03-31 2023-08-08 2023-07-31 INR Lakhs First quarter 09:30:00 12:10:00 2023-08-08 2023-08-08 Not applicable Multi segment 2023-04-01 2023-06-30 Unaudited Consolidated 17010400000.00 22200000.00 17032600000.00 11250400000.00 0.00 -1154700000.00 1476100000.00 1052300000.00 590100000.00 3252500000.00 16466700000.00 565900000.00 0.00 565900000.00 34600000.00 146600000.00 181200000.00 0.00 384700000.00 0.00 0.00 0.00 -18300000.00 366400000.00 700000.00 367100000.00 354300000.00 12100000.00 352900000.00 14200000.00 1287900000.00 2 0.56 0.55 0.00 0.00 0.56 0.55 Notes 1 The un-audited Consolidated financial results for the quarter ended June 30, 2023 were reviewed by the Audit Committee meeting held on August 07, 2023 and approved by the Board of Directors of the Company at its meeting held on August 08, 2023 and are available on the parent Company’s website - www.jains.com. 2 The statutory Auditors - M/s Singhi & Co., Chartered Accountants, have carried out Limited review of the results for the quarter ended June 30, 2023. 3 During the quarter, the Parent Company has received the balance 75% allotment money amounting to Rs. 4,330 lacs from the warrant holders against the allotment of 2,00,00,000 Ordinary Equity Shares on conversion of the Equity Share Warrants. Post June 30, 2023, the remaining 4,28,22,877 warrants has been converted to equity shares on receipt of balance 75% allotment money amounting to Rs.9,271 lacs from the respective warrant holders. 4 Finance cost for the quarter ended June 30, 2023 includes Rs. 1,548 lacs (Rs.1,734 lacs for the quarter ended March 31, 2023, Rs.1,830 lacs for the quarter ended Jun 30, 2022 and Rs. 6,944 lacs for the year ended March 31, 2023), a non-cash transaction being unwinding of 0.01% NCDs/ECBs as per effective interest rate. Further, Finance cost for the quarter and 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. 5 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. 687 lacs for the quarter ended March 31, 2023 and Rs. 229 lacs for the quarter ended June 30, 2022). 6 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. 7 The figures of the last quarter are the balancing figures between audited figures in respect of full financial year up to March 31, 2023 and the unaudited published year-to- date figures up to December 31, 2022 being the figures up to the end of the third quarter of financial year respectively which were subject to limited review. 8 The previous year/period figures have been regrouped, rearranged, reclassified or reworked as necessary to confirm the current quarter/year classification. Foreign exchange and derivatives (gain)/loss -16900000.00 Other Expenses 3269400000.00 Agro Processing Division 4386300000.00 Hi-tech Agri Input Products 5366600000.00 Other Business Division 35800000.00 Plastic Division 7221700000.00 17010400000.00 0.00 17010400000.00 Agro Processing Division 385800000.00 Hi-tech Agri Input Products 880600000.00 Other Business Division -44200000.00 Plastic Division 972500000.00 2194700000.00 1052300000.00 576500000.00 Segment Note: 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”. 565900000.00 Agro Processing Division 28845300000.00 Hi-tech Agri Input Products 44633200000.00 Other Business Division 913400000.00 Plastic Division 16437100000.00 90829000000.00 20048500000.00 110877500000.00 Agro Processing Division 18518400000.00 Hi-tech Agri Input Products 5142200000.00 Other Business Division 88600000.00 Plastic Division 3756400000.00 27505600000.00 30652500000.00 58158100000.00 Remeasurement of defined benefit obligations 2300000.00 Income tax relating to the above items -700000.00 Share of OCI in associate 0.00 1600000.00 0.00 Exchange differences on translation of foreign operations -900000.00 -900000.00 0.00