5700042025-10-012025-12-315700042025-12-315700042025-04-012025-12-315700042025-10-012025-12-31in-capmkt:OtherExpenses1Member5700042025-10-012025-12-31in-capmkt:OtherExpenses2Member5700042025-04-012025-12-31in-capmkt:OtherExpenses1Member5700042025-04-012025-12-31in-capmkt:OtherExpenses2Member5700042025-10-012025-12-31in-capmkt:ReportableSegments1Member5700042025-10-012025-12-31in-capmkt:ReportableSegments2Member5700042025-10-012025-12-31in-capmkt:ReportableSegments3Member5700042025-04-012025-12-31in-capmkt:ReportableSegments1Member5700042025-04-012025-12-31in-capmkt:ReportableSegments2Member5700042025-04-012025-12-31in-capmkt:ReportableSegments3Member5700042025-10-012025-12-31in-capmkt:ReportableSegments1Member5700042025-10-012025-12-31in-capmkt:ReportableSegments2Member5700042025-10-012025-12-31in-capmkt:ReportableSegments3Member5700042025-04-012025-12-31in-capmkt:ReportableSegments1Member5700042025-04-012025-12-31in-capmkt:ReportableSegments2Member5700042025-04-012025-12-31in-capmkt:ReportableSegments3Member5700042025-10-012025-12-31in-capmkt:ReportableSegments1Member5700042025-12-31in-capmkt:ReportableSegments1Member5700042025-10-012025-12-31in-capmkt:ReportableSegments2Member5700042025-12-31in-capmkt:ReportableSegments2Member5700042025-10-012025-12-31in-capmkt:ReportableSegments3Member5700042025-12-31in-capmkt:ReportableSegments3Member5700042025-10-012025-12-31in-capmkt:ReportableSegments1Member5700042025-12-31in-capmkt:ReportableSegments1Member5700042025-10-012025-12-31in-capmkt:ReportableSegments2Member5700042025-12-31in-capmkt:ReportableSegments2Member5700042025-10-012025-12-31in-capmkt:ReportableSegments3Member5700042025-12-31in-capmkt:ReportableSegments3Member5700042025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15700042025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25700042025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss35700042025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15700042025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25700042025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss35700042025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15700042025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares570004JISLDVREQSNOTLISTEDIN9175A01010JAIN IRRIGATION SYSTEMS LIMITEDMain BoardEquity2025-04-012026-03-312026-02-042026-01-27INRLakhsQuarterlyThird quarterMulti segment2026-02-0411:45:002026-02-0413:20:00Not applicable2025-10-012025-12-31UnauditedConsolidated1597580000052800000160286000009100900000023580000020191000001118900000694100000295960000016128400000-99800000-389300000-4891000006400000-20700000-143000000-4748000000000-474800000135500000-339300000-418600000-56200000-282000000-57300000146780000020.570.57000.570.571. The un audited Consolidated financial results of Jain Irrigation Systems Limited, the Company which includes the financial results financial information of its Subsidiaries including step down subsidiaries collectively the Group and its interest in one Associate for the quarter and nine months ended December 31, 2025 have been reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors of the Company at its meeting held on February 04, 2026 and are available on the Companys website www.jains.com. <BR> <BR> 2. The statutory Auditors Ms Singhi and Co., Chartered Accountants, have carried out limited review of the results for the quarter and nine months ended December 31, 2025. <BR> <BR> 3. Other expenses includes foreign exchange gain and derivatives loss of Rs 314 lakh, Rs 1,761 lakh and Rs 1,345 lakh for the quarter ended December 31, 2025, quarter ended September 30, 2025 and quarter ended December 31, 2024 respectively. The amount for nine months ended December 31, 2025 and December 31, 2024 and for the year ended March 31, 2024 are Rs 5,025 lakh and Rs 3,019 lakh and Rs 2,855 lakh respectively. <BR> <BR> 4. Finance cost includes non cash transaction being unwinding of 0.01 percent NCDs ECBs as per effective interest rate of Rs 2,442 lakh, Rs 1,958 lakh and Rs 1,844 lakh for the quarter ended December 31, 2025, quarter ended September 30, 2025 and quarter ended December 31, 2024 respectively. The amount for nine months ended December 31, 2025 and December 31, 2024 and for the year ended March 31, 2025 are Rs 6,330 lakh and Rs 5,359 lakh and Rs 7,215 lakh respectively. <BR> <BR> 5. During the quarter ended June 30, 2025, the Parent Company received the balance 75 percent of allotment money amounting to Rs 14,967 lakh from the warrant holders against the allotment of 42,786,430 Ordinary Equity Shares on conversion of the Equity Share Warrants. <BR> <BR> 6. During the quarter ended September 30, 2025, the Subsidiary Company Jain Europe Limited has acquired 72.5 percent stake in Harlequin Manufacturing Ltd, UK engaged in manufacturing of Polyethylene Storage Tanks and Systems for a consideration of Rs 8,213 lakh. The acquisition has been accounted as business combination as per guidance given in IND AS 103 and group has recognised goodwill of Rs 3,056 lakh pending final assessment of fair value of assets and liability during measurement period. <BR> <BR> 7. On November 21, 2025, the Government of India notified the four Labour Codes the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 consolidating 29 existing labour laws. The Ministry of Labour and Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has assessed and disclosed the incremental impact of these changes and considering the materiality and regulatory driven, non recurring nature of this impact, the Group has presented such incremental impact as statutory impact of new Labour Codes under Exceptional Items in the consolidated statement of profit and loss for the period ended December 31, 2025. The incremental impact consisting of gratuity of Rs 2,401 lakh primarily arises due to change in wage definition. The Group is currently assessing the impact of the new Labour Codes on other aspects, including the contract workforce and other employee related obligations and continues to monitor the finalisation of Central State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed and Exceptional Items include Rs 1,492 Lakh as de recognition of goodwill on account of liquidation of one of the non operational subsidiary company of the Group. <BR> <BR> 8. Until March 31, 2025, the Group presented the Other Division as a separate reportable segment, comprising Solar Thermal Products, Solar Photovoltaic Systems, Solar Power Packs, Solar Power Generation, and Agri R and D Activities. Effective from April 01, 2025, in line with the revised internal reporting structure used for providing financial information to the Chief Operating Decision Maker CODM, the Group has included the Other Division into the High tech Agri Input Products segment. Additionally, to improve the quality of information presented, certain expenses have been specifically allocated to individual segments during the quarter. Accordingly, the segment information for the previous reported period has been restated to reflect these changes. <BR> <BR> 9. The figures of the previous period year have been regrouped, rearranged, reclassified or reworked as necessary to confirm the current quarter period classification. <BR> 2025-04-012025-12-31UnauditedConsolidated4575560000013130000045886900000266027000000-833200000593440000034157000002077600000840230000045599500000287400000-389300000-10190000020000000876000001076000000-2095000000000-209500000555900000346400000-126000000-83500000429600000-83200000146780000020.170.17000.170.17Other Expenses2942300000Share of profit /loss in associates17300000Other Expenses8362000000Share of profit /loss in associates40300000Hi-tech Agri Input Products6254700000Plastic Division4627400000Agro Processing Division5093700000Hi-tech Agri Input Products16779200000Plastic Division14147900000Agro Processing Division148285000001597580000045755600000001597580000045755600000Hi-tech Agri Input Products586400000Plastic Division159500000Agro Processing Division24100000Hi-tech Agri Input Products1698900000Plastic Division1003500000Agro Processing Division778000000770000000348040000011189000003415700000140200000166600000-489100000-101900000Hi-tech Agri Input Products49509300000Plastic Division19764500000Agro Processing Division3178120000010105500000018721600000119776600000Hi-tech Agri Input Products5081300000Plastic Division8386900000Agro Processing Division210109000003447910000027169600000616487000001. Group has considered business segment for reporting purpose, primarily based on customer category. <BR> The products considered for the each business segment are <BR> <BR> a. Hi tech Agri Input Products division includes Micro Irrigation Systems, Solar Agri Pump,Intergrated Irrigation Projects, Tissue Culture Plants,Solar Thermal Products, Solar Photovoltaic System, Solar Power Pack, Solar Power generation and Agri R and D Activities. <BR> <BR> b. Plastic Division includes PVC Piping Products, PE Piping Products, Piping Projects and Plastic Sheets. <BR> <BR> c. Agro Processing includes Fruits,Onion Products, Spices and Bio Gas. <BR> <BR> 2. The revenue and 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. <BR> <BR> 3. Segment Assets and Liability figures given above are directly identifiable to respective segments and Assets and Liability for corporate services for head office and investments have been shown as Un allocable. <BR> <BR> 4. Total segment liabilities includes non controlling interest of Rs 15,079 lakh, Rs 15,652 lakh, and Rs 13,939 lakh as at December 31, 2025, September 30, 2025 and December 31, 2024 respectively. <BR> Remeasurements of defined benefit obligations1700000Income tax relating to the above items-100000Share of OCI in associate-3400000-1800000Remeasurements of defined benefit obligations50700000Income tax relating to the above items-16800000Share of OCI in associate-34000003050000000Exchange differences on translations of Foreign Operations137300000137300000Exchange differences on translations of Foreign Operations52540000052540000000135500000555900000