JISLJALEQS2023-07-012023-09-30 JISLJALEQS2023-07-012023-09-30 JISLJALEQS2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member JISLJALEQS2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member JISLJALEQS2023-09-30 JISLJALEQS2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue01Member JISLJALEQS2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue02Member JISLJALEQS2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue03Member JISLJALEQS2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue04Member JISLJALEQS2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue01Member JISLJALEQS2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue02Member JISLJALEQS2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue03Member JISLJALEQS2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue04Member JISLJALEQS2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults01Member JISLJALEQS2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults02Member JISLJALEQS2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults03Member JISLJALEQS2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults04Member JISLJALEQS2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults01Member JISLJALEQS2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults02Member JISLJALEQS2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults03Member JISLJALEQS2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults04Member JISLJALEQS2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets01Member JISLJALEQS2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets02Member JISLJALEQS2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets03Member JISLJALEQS2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets04Member JISLJALEQS2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member JISLJALEQS2023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member JISLJALEQS2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member JISLJALEQS2023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member JISLJALEQS2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member JISLJALEQS2023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member JISLJALEQS2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities04Member JISLJALEQS2023-09-30in-bse-fin:OneReportableSegmentLiabilities04Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500219 JISLJALEQS NOTLISTED Jain Irrigation Systems Limited Equity 2023-04-01 2024-03-31 2023-11-09 2023-11-01 INR Lakhs Half yearly 13:30:00 16:40:00 2023-11-09 2023-11-09 true Cash Flow Indirect Not applicable Multi segment 2023-07-01 2023-09-30 Unaudited Standalone 8045400000.00 45900000.00 8091300000.00 4350800000.00 0.00 162100000.00 754000000.00 683300000.00 375000000.00 1715400000.00 8040600000.00 50700000.00 0.00 50700000.00 0.00 26400000.00 26400000.00 0.00 24300000.00 0.00 0.00 0.00 0.00 24300000.00 2600000.00 26900000.00 0.00 0.00 1373500000.00 2 0.03 0.02 0.00 0.00 0.03 0.02 Notes: 1 The un-audited Standalone financial results for the quarter and half-year ended September 30, 2023 were reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on November 9, 2023 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 half year ended September 30, 2023. 3 During the half year ended Sep-23, the Company has received the balance 75% allotment money amounting to Rs.13,601 lacs (including Rs.9,271 lacs during the quarter ended Sep-23) from the warrant holders against the allotment of 6,28,22,877 Ordinary Equity Shares (including 4,28,22,877 shares during the quarter ended Sep-23) on conversion of the Equity Share Warrants. 4 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 Jun 30, 2023, quarter ended Sep 30, 2023 and in the corresponding quarter of previous financial year is Nil. 5 Other income includes foreign exchange gain of Rs.278 lacs, Rs.116 lacs and Rs.394 lacs for the quarter ended Sep-23, quarter ended Jun-23 and for the half year ended Sep-23 respectively. The corresponding amount of foreign exchange gain for the quarter ended Sep-22, half year ended Sep-22 and year ended Mar-23 are Rs.1059 lacs, Rs.2008 lacs and Rs.2966 lacs respectively. 6 Finance cost for the quarter ended September 30, 2023 includes Rs.1,608 lacs and Rs.3,156 lacs for the half-year ended Sep 30, 2023 (Rs.1,642 lacs for the quarter ended Sep 30, 2022 and Rs.3,472 lacs for the half-year ended Sep 30, 2022), 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 (NCD) of Rs.4,421 lacs resulting from change in amount and timing of expected cash flow payments on NCD. 7 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.459 lacs for the quarter ended Sep 30, 2022 and Rs. 688 lacs for the half year ended Sep 30, 2022). 8 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 2023-09-30 Unaudited Standalone 19505900000.00 88000000.00 19593900000.00 11246500000.00 0.00 242300000.00 1562800000.00 1469400000.00 747700000.00 3869300000.00 19138000000.00 455900000.00 0.00 455900000.00 0.00 169600000.00 169600000.00 0.00 286300000.00 0.00 0.00 0.00 0.00 286300000.00 3200000.00 289500000.00 0.00 0.00 1373500000.00 0 0.44 0.42 0.00 0.00 0.44 0.42 Other expenses 1715400000.00 Other expenses 3869300000.00 27278400000.00 233200000.00 149400000.00 201500000.00 12500000.00 0.00 13623600000.00 832500000.00 0.00 1667100000.00 2499600000.00 3400000.00 193200000.00 44194800000.00 9309900000.00 0.00 20084400000.00 289900000.00 136000000.00 298000000.00 3209400000.00 24017700000.00 0.00 6249000000.00 39576600000.00 83771400000.00 1373500000.00 46198900000.00 47572400000.00 47572400000.00 8539500000.00 0.00 8539500000.00 342800000.00 400000.00 8882700000.00 17368300000.00 5804100000.00 200000.00 23172600000.00 2150500000.00 155300000.00 1837900000.00 27316300000.00 36199000000.00 83771400000.00 Hi-tech Agri Input Products 4895300000.00 Other Business Division 33700000.00 Plastic Division 3116400000.00 Un-allocable 0.00 Hi-tech Agri Input Products 10274400000.00 Other Business Division 73800000.00 Plastic Division 9157700000.00 Un-allocable 0.00 8045400000.00 19505900000.00 0.00 0.00 8045400000.00 19505900000.00 Hi-tech Agri Input Products 785300000.00 Other Business Division 8500000.00 Plastic Division 382000000.00 Un-allocable 0.00 Hi-tech Agri Input Products 1696900000.00 Other Business Division -30700000.00 Plastic Division 1167200000.00 Un-allocable 0.00 1175800000.00 2833400000.00 683300000.00 1469400000.00 441800000.00 Segment Notes: 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”. 908100000.00 50700000.00 455900000.00 Hi-tech Agri Input Products 35223800000.00 Other Business Division 799700000.00 Plastic Division 13170900000.00 Un-allocable 34577000000.00 83771400000.00 0.00 83771400000.00 Hi-tech Agri Input Products 5283700000.00 Other Business Division 92000000.00 Plastic Division 2585000000.00 Un-allocable 28238300000.00 36199000000.00 1469400000.00 0.00 412100000.00 0.00 -391000000.00 0.00 -56400000.00 -644400000.00 0.00 429300000.00 0.00 -290400000.00 0.00 747700000.00 0.00 93900000.00 0.00 -14600000.00 0.00 175600000.00 47400000.00 0.00 0.00 15200000.00 0.00 0.00 0.00 -1200000.00 0.00 1897800000.00 2353700000.00 0.00 0.00 0.00 54800000.00 0.00 2298900000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4600000.00 556200000.00 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 25100000.00 0.00 37600000.00 0.00 -488900000.00 0.00 0.00 1360300000.00 0.00 0.00 0.00 0.00 0.00 -13900000.00 2157900000.00 100000.00 0.00 0.00 1219400000.00 0.00 0.00 -2031000000.00 -221000000.00 0.00 -221000000.00 510900000.00 289900000.00 2600000.00 3200000.00 0.00 0.00 0.00 0.00