JAYNECOIND2023-07-012023-09-30 JAYNECOIND2023-07-012023-09-30 JAYNECOIND2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member JAYNECOIND2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member JAYNECOIND2023-09-30 JAYNECOIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue01Member JAYNECOIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue02Member JAYNECOIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue03Member JAYNECOIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue04Member JAYNECOIND2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue01Member JAYNECOIND2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue02Member JAYNECOIND2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue03Member JAYNECOIND2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue04Member JAYNECOIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults01Member JAYNECOIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults02Member JAYNECOIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults03Member JAYNECOIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults04Member JAYNECOIND2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults01Member JAYNECOIND2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults02Member JAYNECOIND2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults03Member JAYNECOIND2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults04Member JAYNECOIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets01Member JAYNECOIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets02Member JAYNECOIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets03Member JAYNECOIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets04Member JAYNECOIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member JAYNECOIND2023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member JAYNECOIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member JAYNECOIND2023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member JAYNECOIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member JAYNECOIND2023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member JAYNECOIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities04Member JAYNECOIND2023-09-30in-bse-fin:OneReportableSegmentLiabilities04Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 522285 JAYNECOIND NOTLISTED Jayaswal Neco Industries Limited Equity 2023-04-01 2024-03-31 2023-11-03 2023-10-27 INR Lakhs Half yearly 12:45:00 17:10:00 2023-11-03 2023-11-03 true Cash Flow Indirect Not applicable Multi segment 2023-07-01 2023-09-30 Unaudited Standalone 15013600000.00 15600000.00 15029200000.00 6381300000.00 155400000.00 -736700000.00 730000000.00 1067400000.00 666100000.00 5526900000.00 13790400000.00 1238800000.00 0.00 1238800000.00 0.00 322800000.00 322800000.00 0.00 916000000.00 0.00 0.00 0.00 0.00 916000000.00 -6200000.00 909800000.00 0.00 0.00 9709900000.00 10 0.94 0.94 0.00 0.00 0.94 0.94 Notes : 1 The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 3rd November 2023. The Statutory Auditors have carried out a Limited Review of the above results. 2 In the earlier years, the Directorate of Enforcement by way of two attachments had provisionally attached the Plant and Machinery under installation at Dagori Integrated Steel Plant situated at Bilha, Bilaspur (Chhattisgarh) and certain property, plant and equipment at Steel Plant Division, Siltara, Raipur to the extent of Rs. 30758 Lakhs for alleged misuse of coal raised from Gare Palma IV/4 coal block in Chhattisgarh. The Adjudicating Authority had confirmed the above provisional attachments. Subsequently, the Appellate Authority stayed both the attachments on an appeal filed by the Company where the matter has been put up for hearing on 16th January 2024. The Company has a good case on merits, is likely to succeed in refuting the allegations and does not expect any material liability on the Company on this account. 3 During the previous quarter ended June 23, based on the direction of Samadhan (Delhi High Court Mediation & Conciliation Centre), a settlement agreement between M/s Goyal MG Gases Pvt Ltd (Lessor) and the Company was executed on 29th May, 2023 for a dispute related to 70 TPD Oxygen Plant and the Company purchased the said Oxygen Plant from the Lessor for Rs. 850 Lakhs plus applicable Taxes.Exceptional items in the above results represents payments related to Lease rentals, interest paid in pursuance to the orders of the Honourable Delhi High Court and Samadhan. 4 As per the terms of the Restructuring Support Agreement (RSA) dated 23rd August 2021, the Company has to refinance its outstanding amount of Principal Term Loans and Interest Accrued but not due on Borrowings of ACRE Trusts on or before 15th December 2023. The Company is confident that it will refinance the same on or before 15th December 2023 as per the terms of RSA. However, in view of IND AS-1 (Presentation of Financial Statements), as the company does not have an unconditional right to defer the settlement of the liability beyond twelve months from the reporting period of 30th September 2023, hence the entire Principal Term loan Outstanding of Rs. 319488 Lakhs as on 30th September 2023 from ACRE Trusts has been disclosed under the head “Current Liabilities- Borrowings”. If the amount shown under Current Liabilities would have been classified as Non-Current, the Company’s Non-Current borrowings would have been higher by Rs.313888 Lakhs and consequently the Current borrowings would have been lower to that extent. 5 The figures for the corresponding previous period/year have been rearranged/regrouped wherever necessary, to make them comparable. For Jayaswal Neco Industries Limited Arvind Jayaswal NAGPUR Managing Director 3rd November, 2023 DIN : 00249864 Multi segment 2023-04-01 2023-09-30 Unaudited Standalone 29659300000.00 56900000.00 29716200000.00 13043100000.00 492900000.00 -1131700000.00 1515700000.00 2121700000.00 1323400000.00 10701300000.00 28066400000.00 1649800000.00 -6100000.00 1643700000.00 0.00 451800000.00 451800000.00 0.00 1191900000.00 0.00 0.00 0.00 0.00 1191900000.00 -12300000.00 1179600000.00 0.00 0.00 9709900000.00 10 1.23 1.23 0.00 0.00 1.23 1.23 Other Expenses 5526900000.00 Other Expenses 10701300000.00 33781400000.00 1074100000.00 0.00 319100000.00 198400000.00 0.00 0.00 78400000.00 78400000.00 987100000.00 695800000.00 37134300000.00 13536700000.00 100000.00 4907100000.00 691700000.00 1427600000.00 0.00 26800000.00 7053300000.00 47600000.00 2236200000.00 22873800000.00 60008100000.00 9709900000.00 12047900000.00 21757800000.00 21757800000.00 215000000.00 200000.00 215200000.00 3300000.00 218500000.00 32324500000.00 2480400000.00 1818500000.00 36623400000.00 427900000.00 980500000.00 38031800000.00 38250300000.00 60008100000.00 Iron & Steel Castings 1291700000.00 Steel 13910200000.00 Unallocated 0.00 others 0.00 Iron & Steel Castings 2733900000.00 Steel 27260200000.00 Unallocated 0.00 others 0.00 15201900000.00 29994100000.00 188300000.00 334800000.00 15013600000.00 29659300000.00 Iron & Steel Castings 45900000.00 Steel 2277300000.00 Unallocated 0.00 others 0.00 Iron & Steel Castings 52600000.00 Steel 3753000000.00 Unallocated 0.00 others 0.00 2323200000.00 3805600000.00 1067400000.00 2121700000.00 17000000.00 Notes to Segment Information for the Quarter and Half Year Ended 30th September, 2023 : 1. As per Indian Accounting Standard 108 'Operating Segments', the chief operating decision maker of the Company has identified following reportable segments of its business: a. Steel Segment is engaged in manufacture and sale of Pig Iron, Billets, Rolled Products including Alloy Steel and Sponge Iron and includes its captive power plants at its units located at Siltara, Raipur and Mining activities in the state of Chhattisgarh and Maharashtra. b. Iron and Steel Castings Segment is engaged in manufacture and sale of Engineering and Automotive Castings with production facilities at Nagpur in Maharashtra and Anjora in Chhattisgarh. c. Other Segment comprises of trading of PVC pipes. d. Unallocated comprises of income, expenses, assets and liabilities which can not be directly identified to any of the above segments. 2. The Company has operations in India. There is no identified Geographical Segment. NAGPUR 3rd November, 2023 34100000.00 1238800000.00 1649800000.00 Iron & Steel Castings 2905300000.00 Steel 53835900000.00 Unallocated 3264400000.00 others 2500000.00 60008100000.00 Iron & Steel Castings 657100000.00 Steel 4598100000.00 Unallocated 32995100000.00 others 0.00 38250300000.00 2121700000.00 -700800000.00 -716500000.00 0.00 0.00 0.00 0.00 -2800000.00 0.00 -120600000.00 0.00 0.00 0.00 1323400000.00 0.00 -14700000.00 0.00 0.00 0.00 0.00 0.00 35700000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1854000000.00 3497700000.00 0.00 0.00 0.00 77700000.00 0.00 3420000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 100000.00 446700000.00 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 37400000.00 0.00 0.00 0.00 -409200000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1602600000.00 0.00 2800000.00 0.00 2116200000.00 0.00 682400000.00 -3039200000.00 -28400000.00 0.00 -28400000.00 720100000.00 691700000.00 -8200000.00 -16400000.00 -2000000.00 -4100000.00 0.00 0.00