5222852025-10-012025-12-315222852025-12-315222852025-04-012025-12-315222852025-10-012025-12-31in-capmkt:OtherExpenses1Member5222852025-04-012025-12-31in-capmkt:OtherExpenses1Member5222852025-10-012025-12-31in-capmkt:ReportableSegments1Member5222852025-10-012025-12-31in-capmkt:ReportableSegments2Member5222852025-10-012025-12-31in-capmkt:ReportableSegments3Member5222852025-04-012025-12-31in-capmkt:ReportableSegments1Member5222852025-04-012025-12-31in-capmkt:ReportableSegments2Member5222852025-04-012025-12-31in-capmkt:ReportableSegments3Member5222852025-10-012025-12-31in-capmkt:ReportableSegments1Member5222852025-10-012025-12-31in-capmkt:ReportableSegments2Member5222852025-10-012025-12-31in-capmkt:ReportableSegments3Member5222852025-04-012025-12-31in-capmkt:ReportableSegments1Member5222852025-04-012025-12-31in-capmkt:ReportableSegments2Member5222852025-04-012025-12-31in-capmkt:ReportableSegments3Member5222852025-10-012025-12-31in-capmkt:ReportableSegments1Member5222852025-12-31in-capmkt:ReportableSegments1Member5222852025-10-012025-12-31in-capmkt:ReportableSegments2Member5222852025-12-31in-capmkt:ReportableSegments2Member5222852025-10-012025-12-31in-capmkt:ReportableSegments3Member5222852025-12-31in-capmkt:ReportableSegments3Member5222852025-10-012025-12-31in-capmkt:ReportableSegments1Member5222852025-12-31in-capmkt:ReportableSegments1Member5222852025-10-012025-12-31in-capmkt:ReportableSegments2Member5222852025-12-31in-capmkt:ReportableSegments2Member5222852025-10-012025-12-31in-capmkt:ReportableSegments3Member5222852025-12-31in-capmkt:ReportableSegments3Member5222852025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15222852025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15222852025-10-012025-12-31AuditorDomain15222852025-12-31Statement15222852025-10-012025-12-31Statement15222852025-12-31StatementDynamic1I1Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares522285JAYNECOINDNOTLISTEDINE854B01010JAYASWAL NECO INDUSTRIES LIMITEDMain BoardEquity2025-04-012026-03-312026-01-172026-01-09INRLakhsQuarterlyThird quarterMulti segment2026-01-1712:15:002026-01-1715:00:00Declaration of unmodified opiniontrue1falseThe Company is not in default on loans and debt securities as on 31.12.2025. 2025-10-012025-12-31UnauditedStandalone17272300000-900000172714000006331800000132300000-17710000094040000012557000007582000006940900000161822000001089200000-10040000098880000002479000002479000000740900000000074090000054000007463000009709900000100.760.76000.760.761. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 17th January 2026. The Statutory Auditors have carried out a Limited Review of the above results. <BR> 2. In the earlier years, the Directorate of Enforcement (ED) by way of two separate orders had provisionally attached certain properties, plant and machinery at Dagori and Siltara for Rs. 30758 Lakhs for alleged misuse of coal of Gare Palma IV/4 coal block which got stayed by the PMLA Appellate Tribunal (AT). <BR> The Court of Special Judge, New Delhi (CBI Court), vide its order dated 19th March 2024, had discharged the Company, Mr Arvind Jayaswal and Mr Ramesh Jayaswal U/S 3 and 4 of the Prevention of Money Laundering Act 2002 (PMLA), holding that there was no offence of money laundering in the absence of any charge of cheating in securing the allocation of coal block. <BR> The Company had also filed a separate application for release of the attached properties before the CBI Court. The AT by its order dated 28th November 2024 allowed the Company’s appeals and set aside the Provisional Attachment orders. The ED had challenged the CBI Court order in the Honourable Supreme Court (SC) by filing a Special Leave Petition (SLP). While hearing the ED SLP, the SC had given oral directions to the Company not to press the application filed with CBI Court for release of the attached properties. Consequently, the Company gave an oral undertaking that it would not press for its early adjudication. <BR> 3. The Company jointly holds the equity share capital of “Maa Usha Urja Private Limited”, an associate company without having any beneficiary interest in those shares. Accordingly, the company is not required to prepare the Consolidated Financial Statements. <BR> 4. Pursuant to the provisions of the Debenture Trust Deed (“DTD”) executed on 7th December 2023, the Company had exercised Early Repayment Option and had issued a notice dated 12th August 2025 to Vistra ITCL (India) Limited, acting as the Debenture Trustee, for early redemption of the outstanding 320000 (Nos.) (Three Lakh Twenty Thousand) Non-Convertible Debentures (‘earlier NCDs’). <BR> Accordingly, on 12th December 2025, the Company redeemed the earlier NCDs aggregating to Rs. 227101 Lakhs from its internal accruals and out of the proceeds of fresh allotment of 12.50%, 180000 (Nos.) (One Lakh Eighty Thousand) Unlisted, Unrated, Secured, Redeemable, Non-Convertible Debentures having face value of Rs. 100000 each, aggregating to Rs. 180000 Lakhs (‘new NCDs’), on a private placement basis. The new NCDs are redeemable in 72 monthly instalments starting from 23rd December 2025. During the period, the Company has also availed Fund Based Working Capital Facilities amounting to Rs. 50000 Lakhs from a scheduled Bank at 11.00% p.a. which augmented the liquidity of the Company. <BR> The Company has utilised the proceeds of the issue of new NCDs aggregating of Rs. 179476 Lakhs to redeem the earlier NCDs and Debt Refinancing transaction costs and balance of Rs. 524 Lakhs is lying in designated account of a scheduled Bank. <BR> 5. Effective from 21st November 2025, the Government of India has consolidated 29 existing labour legislations into a united framework comprising four Labour Codes. On the basis of best available information, the Company has assessed the one time incremental impact of Rs. 1004 Lakhs and disclosed as exceptional items in the above financial results for the quarter and nine month ended 31st December 2025. The company continues to monitor the finalisation of Central / State Government Rules and clarifications as gets available from the Government on the other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. <BR> 6. The figures for the corresponding previous period/year have been rearranged/regrouped wherever necessary, to make them comparable.2025-04-012025-12-31UnauditedStandalone51575800000852000005166100000019760300000518600000770000029210000003572700000226170000018848800000478908000003770200000-1004000003669800000-20000009494000009474000000272240000000002722400000340000027258000009709900000102.82.8002.82.8Other Expenses6940900000Other Expenses18848800000Steel16147000000Iron and Steel Castings1201900000Others4300000Steel47901500000Iron and Steel Castings3852600000Others1051000001735320000051859200000809000002834000001727230000051575800000Steel2393700000Iron and Steel Castings3900000Others0Steel7378200000Iron and Steel Castings124100000Others140000023976000007503700000125570000035727000001531000002612000009888000003669800000Steel50874700000Iron and Steel Castings2927100000Others940000053811200000406740000057878600000Steel7277600000Iron and Steel Castings835300000Others081129000002328420000031397100000Notes to Segment Information for the Quarter and Nine Months Ended 31st December, 2025 : <BR> 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: <BR> a. Steel Segment is engaged in manufacture and sale of Pellets, Pig Iron, Sponge Iron, Billets, Rolled Products and includes its captive power plants at its units located at Siltara, Raipur and Mining activities in the state of Chhattisgarh and Maharashtra. <BR> b. Iron and Steel Castings Segment is engaged in manufacture and sale of Engineering, Construction and Automotive Castings with production facilities at Nagpur in Maharashtra and Anjora in Chhattisgarh. <BR> c. Other Segment comprises of trading of Coal & PVC pipes. <BR> d.Unallocated comprises of income, expenses, assets and liabilities which can not be directly identified to any of the above segments. <BR> 2. The Company has operations in India. There is no identified Geographical Segment.Remeasurement Gain / (Loss) on Defined Benefit Plans72000007200000Remeasurement Gain / (Loss) on Defined Benefit Plans450000045000001800000110000054000003400000UnauditedtrueChaturvedi & Shah LLPtrue2026-06-30OthersUnlisted, Unrated, Secured, Redeemable, fully paid up Non-Convertible Debentures (NCDs) on private placement basis2025-12-12180000000002025-12-31falsefalsefalseNilNilKapil ShroffChief Financial OfficerNagpur2026-01-17The subscription proceeds of the NCDs shall be utilised for (a) repayment of the current outstanding debts (Non-Convertible Debentures); (b) payment of costs, fees and expenses incurred in connection with the issue of the NCDs and (c) for other corporate purposesNot Applicable180000000000180000000000No deviations <br></br> The funds raised for INR 1800 Crores have been used for:- <br></br> (i) INR 1771,01,39,227.00 towards repayment of current outstanding amounts payable to NCDs, <br></br> (ii) Payment of Transaction Costs INR 23,74,60,300.00 <br></br> (iii) Balance available in the Designated Account as on 31st December 2025 for INR 5,24,00,473.00 to be used for balance Debt Refinancing transaction costs and other corporate purposes. <br></br>