5329762025-10-012025-12-315329762025-04-012025-12-315329762025-10-012025-12-31in-capmkt:OtherExpenses1Member5329762025-04-012025-12-31in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares532976JAIBALAJINOTLISTEDINE091G01026JAI BALAJI INDUSTRIES LIMITEDMain BoardEquity2025-04-012026-03-312026-02-122026-02-04INRCroresQuarterlyThird quarterSingle segmentIRON & STEEL2026-02-1213:15:002026-02-1216:30:00falsefalseNot applicable.2025-10-012025-12-31UnauditedStandalone13285800000776000001336340000095200000004800000188100000421800000159600000315000000260740000013216700000146700000014670000003120000031200000011550000000001155000000115500000182450000020.130.13000.130.13Notes <BR> <BR> 1 The above financial results have been reviewed by the Audit Committee and subsequently approved and taken on record by the Board of Directors of the Company at the meetings held on 12th February, 2026. The statutory auditors of the Company have expressed an unmodified opinion on these financial results. <BR> <BR> 2 The Company had a Subsidiary Company namely Kesarisuta Industries Uganda Limited and two Joint Venture Companies namely Rohne Coal Company Private Limited and Andal East Coal Company Private Ltd (Under liquidation). <BR> <BR> The Board of Directors of the Company at it's meeting held on 16th April, 2025, approved the closure of the said subsidiary company. The notice of cessation of business by the subsidiary company was published in the Uganda Gazette on 27th June, 2025. Hence, it ceased to be subsidiary of the Company. Further, the financials of the above joint venture companies are not consolidated since their financial statements were not made available to us and our company has fully provided for the diminution in the value of investments. In view of the above, the consolidated financial results have not been submitted. <BR> <BR> The Board of Directors of the Company at its meeting held on 12th February, 2026 has approved the termination of the Joint Venture Agreement dated 5th March, 2008 in relation to Rohne Coal Company Private Limited with immediate effect as the purpose for which the Joint Venture was formed no longer subsists pursuant to the de-allocation of the Rohne Coking Coal Block. <BR> <BR> Further, the Joint Venture Agreement dated 21st January, 2009 in relation to Andal East Coal Company Private Limited (JV Company) is no longer in force as the JV company is under liquidation. <BR> <BR> 3 The Government of India has notified the four Labour Codes, namely the Code on Wages,2019; the Industrial Relations Code,2020; the Occupational Safety, Health and Working Conditions Code,2020; and the Code on Social Security,2020, which are intended to subsume and replace various existing labour laws. <BR> <BR> While the Acts have been notified the detailed rules, procedures, and state-specific implementations under the aforesaid Labour Codes are yet to be notified and/or made effective. In view of the same, the Company is in the process of evaluating the potential impact of the Labour Codes on its financial statements, including possible implications on employee-related costs, social security contributions, gratuity, provident fund, and other employee benefit obligations and as such the same have not been recognised in the financial statements for the period ended 31 December 2025. <BR> <BR> 4 The Company is mainly in the business of manufacturing steel products and hence has only one reportable operating segment as per Ind AS 108- Operating Segments. <BR> 5 Figures for the previous period/year have been re-grouped/re-arranged wherever necessary. <BR> 2025-04-012025-12-31UnauditedStandalone403910000003720000004076300000029198000000129300000-54310000012805000004815000009323000007793100000392716000001491400000014914000000405600000405600000010858000000000108580000001085800000182450000021.191.19001.191.19Other expenses2607400000Other expenses7793100000