5003802025-04-012025-06-305003802025-04-012025-06-30in-capmkt:OtherExpenses1Member5003802025-04-012025-06-30in-capmkt:OtherExpenses2Member5003802025-04-012025-06-30in-capmkt:OtherExpenses3Member5003802025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15003802025-04-012025-06-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares500380JKLAKSHMINOTLISTEDINE786A01032JK Lakshmi Cement LimitedMain BoardEquity2025-04-012026-03-312025-08-012025-07-25INRCroresQuarterlyFirst quarterSingle segmentCementitious Materials2025-08-0114:00:002025-08-0116:00:00Declaration of unmodified opinion2025-04-012025-06-30UnauditedConsolidated17409300000222100000176314000002644200000286500000134500000124250000052230000077290000099897000001559260000020388000000203880000048700000492000000540700000014981000000007000001498800000-780000014910000001501700000-29000001493900000-2900000588500000512.112.10012.112.1The Company has only one business segment namely Cementitious Materials The Board of Directors of the Company at their Meeting held on 31st July 2024 had approved a Composite Scheme of Amalgamation and Arrangement The Scheme for Amalgamation of 3 Subsidiaries viz Udaipur Cement Works Ltd UCWL Hansdeep Industries and Trading Company Ltd HITCL and Hidrive Developers and Industries Ltd HDIL into and with the Company The said Scheme has been approved by the Honble National Company Law Tribunal Jaipur The Tribunal vide its Order dated 12th June 2025 Certified copy of the Order received on 18th July 2025 The Scheme has become effective on 31st July 2025 with the filing of a Copy of the Order with Registrar of Companies Jaipur <BR> The Appointed Date of the Scheme is 1st April 2024 Accordingly the Company has restated its Audited Financial Statements both Standalone and Consolidated for the Year ended 31st March 2025 which were duly approved by the Board of Directors at their Meeting held on 27th May 2025 and restated its Previous Years figures for Year ended 31st March 2024 giving effect of the Scheme in accordance with Appendix C of Ind AS 103 Business Combinations of Entities under Common Control from the earliest period presented consequent upon the receipt of Approval of the Scheme from the Tribunal The Difference between the Net Identifiable Assets acquired and the Consideration paid on Merger has been accounted for as Capital Reserve in the Financial Statements for the year ended 31st March 2025 The restated Standalone and Consolidated Financial Statements as above have been audited by the Statutory Auditors Consequently the Financial Results for the Quarter ended 30th June 2024 31st March 2025 and the Year ended 31st March 2025 have also been restated to include the Impact of the Scheme in the respective periods In view of the Appointed Date being 1st April 2024 the current and deferred tax expenses for the Quarters ended 30th June 2024 31st March 2025 and also for the year ended 31st March 2025 have been reassessed and recognized in the books of the Amalgamated Company The Costs related to the Scheme including Provision for Stamp Duty payable on the Assets of the Subsidiaries transferred to the Company have been charged to Statement of Profit & Loss Account during the Financial Year 2024-25 under Exceptional Item Pursuant to the Scheme the Company will issue and allot Equity Shares to the eligible Shareholders of UCWL in the Swap Ratio of its 4 Equity Shares of Rs 5 each for every 100 Equity Shares of Rs 4 each held by them in UCWL as on Record Date of 25th August 2025 The Exceptional Item represents the Cost related to the Scheme including Provision for Stamp Duty payable on Assets transferred read with Note No 2 The figures for the previous periods have been regrouped rearranged wherever necessary The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 01st Aug 2025 The Auditors of the Company have carried out a Limited Review of the samePower and Fuel3780900000Transport, Clearing & Forwarding charges3972500000Other Expenses2236300000Re-measurement (losses)/gain on defined benefits plans-10400000-10400000-2600000-7800000UnauditedtrueM s S S Kothari Mehtra and Co LLPtrue2025-08-31