5329402025-10-012025-12-315329402025-04-012025-12-315329402025-10-012025-12-31in-capmkt:OtherExpenses1Member5329402025-10-012025-12-31in-capmkt:OtherExpenses2Member5329402025-04-012025-12-31in-capmkt:OtherExpenses1Member5329402025-04-012025-12-31in-capmkt:OtherExpenses2Memberiso4217:INRiso4217:INRxbrli:shares532940JKILNOTLISTEDINE576101022J.KUMAR INFRAPROJECTS LIMITEDMain BoardEquity2025-04-012026-03-312026-02-052026-01-27INRLakhsQuarterlyThird quarterSingle segmentConstruction2026-02-0512:30:002026-02-0514:00:00Not applicable2025-10-012025-12-31UnauditedConsolidated131123760002260340001333841000083564790000010816360004561250004274880001795076000121168040001221606000-1236610001097945000255769000202680002760370000821908000000406300082597100066400008326110000000378328000510.9210.920010.9210.921.The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on February 05, 2026. <BR> 2.These results have been prepared in accordance with the Indian Accounting Standards as prescribed under section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules as amended from time to time. <BR> 3.The Limited Review for the Quarter and nine months ended December 31, 2025 as required under Regulation 33 SEBI Listing Obligation and Disclosure Requirements Regulations, 2015 has been completed by the Statutory Auditors of the Company. <BR> 4 .The Company is primarily engaged in Construction and Engineering Activities and there are no other reportable segments under Ind AS 108 Operating Segments. <BR> 5.The figures for the previous period/year have been regrouped/reclassified wherever considered necessary. <BR> 6.On November 21, 2025, the Government of India notified the four Labour Code- 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 & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of best information available, consistent with the guidance provided by the institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact of Rs. 12.37 crore as Statutory impact of new Labour Codes under Exceptional Items in the standalone statement of profit and loss for the period ended December 31, 2025. The company 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.2025-04-012025-12-31UnauditedConsolidated413763360004693720004184570800026560189000003189637000125571500012974980005632602000379356410003910067000-123661000378640600098846200039006000102746800002758938000000712300027660610001992000027859810000000378328000536.5636.560036.5636.56Construction expenses1549626000Administrative & other expenses245450000Construction expenses4952236000Administrative & other expenses680366000-8873000-2662000022330006700000664000019920000