JKCEMENT2023-04-012023-06-30 JKCEMENT2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member JKCEMENT2023-04-012023-06-30in-bse-fin:OneOperatingExpenses02Member JKCEMENT2023-04-012023-06-30in-bse-fin:OneOperatingExpenses03Member JKCEMENT2023-06-30 JKCEMENT2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532644 JKCEMENT NOTLISTED JK Cement Limited Equity 2023-04-01 2024-03-31 2023-08-12 2023-07-24 INR Lakhs First quarter 12:30:00 15:30:00 2023-08-12 2023-08-12 Not applicable Single segment Cement and Cement related products 2023-04-01 2023-06-30 Unaudited Consolidated 27626284000.00 315919000.00 27942203000.00 4397555000.00 398594000.00 -151881000.00 1839255000.00 1090446000.00 1347617000.00 17064794000.00 25986380000.00 1955823000.00 -150000000.00 1805823000.00 362630000.00 308494000.00 671124000.00 0.00 1134699000.00 0.00 0.00 0.00 0.00 1134699000.00 -4863000.00 1129836000.00 1146602000.00 -11903000.00 1136419000.00 -6583000.00 772683000.00 10 14.84 14.84 0.00 0.00 14.84 14.84 0.01 0.01 0.04 1.Refer results filed in pdf 2. The above unaudited consolidated financial results of the Group for the quarter ended June 30, 2023 have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on August 12, 2023 .The statutory auditors have conducted limited review of the same. The figures for the last quarter ended March 31, 2023 are the balancing figures of the full financial year and unaudited published figures upto the third quarter of the financial year. 3(i). please refer results filed in pdf 3(ii). Please refer results filed pdf 4. The Government of India on September 20 2019, vide the Taxation Laws (Amendment) Ordinance 2019, inserted a new section 115BAA in the Income-tax Act, 1961, which provides domestic companies a non-reversible option to pay corporate tax at reduced rates effective, April 1 2019, subject to certain conditions. The Group is continuing to provide for income tax at old rates, considering available unutilised minimum alternative tax credit, unabsorbed depreciation & business losses and other tax benefits/holidays. 5. Refer results filed in pdf 6. please refer results filed in pdf 7. The scheme of Amalgamation, of Jaykay Cem (Central) Ltd.(‘JCCL’) (‘Transferor’) with J.K. Cement Ltd. (‘JKCL’)(‘Transferee’), was approved by the Hon’ble National Company Law Tribunal (‘NCLT’) on 20 July 2023, with the appointment date of the scheme as 01 April 2021. During the current quarter, the Company has received requisite approvals which has confirmed that all substantial conditions prescribed in the scheme has been fulfilled and accordingly, the Company has filed certified copy of NCLT order with the Registrar of Companies on 01 August 2023 ('Effective date’) making the Scheme effective. Pursuant to the scheme becoming effective all assets and liabilities of the transferor company got transferred and vested with the transferee company (JKCL) with effect from 01 April 2021 i.e. the appointed date. The results of the previous periods have been restated from the beginning of the previous year i.e. 01 April 2022 to give effect of the said scheme in accordance with the “Pooling of interest method” of accounting laid down in Appendix C of Ind AS 103 - Business Combinations, read with Ind AS 10 – Events after the Reporting Period. The unaudited financial results of erstwhile JCCL for the quarter ended 30 June 2023 and 30 June 2022 and audited results for the quarter ended 31 March 2023 and for the year ended 31 March 2023 were reviewed/audited by the independent auditor of erstwhile ‘JCCL’. Other direct costs of Rs.1500.00 lacs relating to aforesaid amalgamation, as per the best estimate of management, have been accrued during the quarter ended 30 June 2023 and disclosed as exceptional item. 8.Refer results filed in pdf 9. Refer results filed in pdf Freight and Forwarding expenses 5842062000.00 Other Expenses 4312491000.00 Power and Fuel 6910241000.00 Items that will not be reclassified to profit and loss in subsequent period net of tax -4863000.00 -4863000.00 0.00 0.00