5003802025-10-012025-12-315003802025-04-012025-12-315003802025-10-012025-12-31in-capmkt:OtherExpenses1Member5003802025-10-012025-12-31in-capmkt:OtherExpenses2Member5003802025-10-012025-12-31in-capmkt:OtherExpenses3Member5003802025-04-012025-12-31in-capmkt:OtherExpenses1Member5003802025-04-012025-12-31in-capmkt:OtherExpenses2Member5003802025-04-012025-12-31in-capmkt:OtherExpenses3Member5003802025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15003802025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15003802025-10-012025-12-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500380JKLAKSHMINOTLISTEDINE786A01032JK Lakshmi Cement LtdMain BoardEquity2025-04-012026-03-312026-02-032026-01-28INRCroresQuarterlyThird quarterSingle segmentCementitious Matarials2026-02-0314:20:002026-02-0315:50:00Declaration of unmodified opinion2025-10-012025-12-31UnauditedConsolidated158840000002913000001617530000025167000003940000002124000001156400000549600000851100000955250000015232700000942600000-190900000751700000797000001022000001819000000569800000000600000570400000-275000005429000005692000001200000541700000120000062090000054.584.58004.584.580001. The Company has only one business segment namely "Cementitious Materials". <BR> 2. The Composite Scheme of Amalgamation & Arrangement (The Scheme), which inter-alia included the Amalgamation of Udaipur Cement Works Ltd (UCWL) & two Wholly Owned Subsidiaries namely Hansdeep Industries & Trading Company Ltd (HITCL) & Hidrive Developers and Industries Ltd (HDIL) into & with the Company has become effective from 31st July 2025 with effect from the Appointed Date of 1st April 2024. <BR> The Cost related to the Scheme (including Provision for Stamp Duty payable on Assets transferred) aggregating to Rs 35.44 Crore have been provided during 2024-25 as an Exceptional Item. <BR> The Financial Results for the Quarter & Nine Months ended 31st December 2024 have been Restated to include the Impact of the Scheme in the respective periods. <BR> 3. During FY 2023-24, the Company acquired an 85% equity stake in a subsidiary i.e. Agrani Cement Pvt. Ltd. (and its three wholly owned subsidiaries, together known as Trivikram Consortium) for Rs. 325.11 crore (till date paid Rs 130 crores on achieving milestone as per the SPA), for acquiring mining rights for three limestone mines in Assam State (335 MT reserves approx.). <BR> During the year, AMDCL (A Govt. of Assam Undertaking) cancelled the mining rights wrongly alleging non-compliance by the Consortium in relation to engaging JKLC as an equity partner. The Company and Consortium believes it has complied with all terms of the MDO Agreement and, based on legal advice, has a credible case in its favour. The Consortium has since challenged the above cancellation before the Hon’ble High Court of Assam. <BR> 4. The Government of India notified the four Labour Codes (New Labour Codes) effective from November, 21st 2025. On the basis of draft Central Rules and FAQs issued by the Ministry of Labour & Employment (MoLE), the Company has assessed the incremental impact towards retiral obligations at RS 19.09 Crores and disclosed the same as an Exceptional Item in line with the guidance provided by the Institute of Chartered Accountants of India. The Company will continue to monitor developments relating to the New Labour Codes and would provide appropriate accounting effect, as needed. <BR> 5. The figures for the previous periods have been regrouped / rearranged wherever necessary. <BR> 6. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 03rd Feb, 2026. The Auditors of the Company have carried out a "Limited Review" of the same.2025-04-012025-12-31UnauditedConsolidated48611000000740100000493511000007623200000110410000013990000036993000001577200000240090000028798100000453427000004008400000-19090000038175000002803000006635000009438000000287370000000018000002875500000-4310000028324000002879900000-44000002836800000-4400000620900000523.223.20023.223.2000Power and Fuel3709400000Transport, Clearing & Forwarding charges3670200000Other Expenses2172900000Power and Fuel11173200000Transport, Clearing & Forwarding charges11154500000Other Expenses6470400000Re-measurement (losses)/gain on defined benefits plans-36800000-36800000Re-measurement (losses)/gain on defined benefits plans-57600000-57600000-9300000-1450000000-27500000-43100000UnauditedtrueLodha & Co. LLPtrue2027-03-31