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IRRIGATION SYSTEMS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-152026-05-06INRCroresQuarterlyFourth quarterMulti segment2026-05-1510:30:002026-05-1512:35:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2024-07-23https://www.jains.com/falsefalseNot Applicable2026-01-012026-03-31AuditedStandalone1003150000021300000100528000005082000000031840000086290000075760000043700000021097000009567600000485200000048520000003724000003724000000112800000000011280000013200000126000000146780000020.150.15000.150.151 The audited Standalone financial results for the quarter and year ended March 31, 2026 were reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors of the Company at its meeting held on May 15 2026 and are available on the Company’s website www.jains.com. <BR> 2 The statutory Auditor Singhi and Co have carried out audit of the results for the quarter and year ended March 31 2026. <BR> 3 Finance cost includes non cash transaction being unwinding of 0.01 percent NCDs ECBs as per effective interest rate of 20.32 Crore 24.42 Crore and 18.56 Crore for the quarter ended March 31 2026 quarter ended December 3 2025 and quarter ended March 31 2025 respectively. The amount for year ended March 31 2026 and for the year ended March 31 2025 are Rs. 83.61 Crore and Rs. 72.15 Crore respectively. <BR> 4 Other expenses includes foreign exchange gain of 9.55 Crore, 3.09 Crore and 3.46 Crore for the quarter ended March 31 2026, quarter ended December 31, 2025 and quarter ended March 31 2025 respectively. The amount for year ended March 31 2026 and for the year ended March 31 2025 are 22.92 Crore and 17.23 Crore respectively. <BR> 5 During the quarter ended June 30 2025, the Company received the balance 75 percent of allotment money amounting to Rs. 149.67 Crore from the warrant holders against the allotment of 42,786,430 Ordinary Equity Shares on conversion of the Equity Share Warrants. <BR> 6 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 Company has assessed and disclosed the incremental impact of these changes and considering the materiality and regulatory driven non recurring nature of this impact the Company has presented such incremental impact 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 incremental impact consisting of gratuity of 20.72 Crore primarily arises due to change in wage definition. The Company is currently assessing the impact of the new Labour Codes on other aspects including the contract work force and other employee related obligations and continues to monitor the finalization of Central or 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. <BR> 7 Pursuant to the amendments introduced by the Finance Act 2026 which permit utilizing accumulated MAT credit after transitioning to the concessional tax regime the Company evaluated the option under Section 115 BAA of the Income tax Act 1961 to pay tax at a reduced rate of 22 percent plus applicable surcharge and cess. The Company intends to migrate to this lower tax regime effective April 1 2026 restricting MAT credit utilization to 25 percent of the annual tax liability for each year. Accordingly deferred tax assets and liabilities have been remeasured based on the expected reversal period and the revised 25.17 percent effective tax rate resulting in a net charge of 24.23 crores to the Statement of Profit and Loss for the year ended March 31 2026 included under deferred tax. <BR> 8 Until March 31 2025 the Company 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 Company 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> 9 Ongoing geopolitical conflict in the Middle East involving the U.S. and Iran has resulted in disruption in the availability and increase in the cost of raw materials used in manufacturing our products. The Company has taken various steps to mitigate this impact and continues to monitor the situation closely for any potential long-term indirect effects on energy prices or global trade routes that could influence future reporting period. <BR> 10 The figures of the last quarter are the balancing figures between audited figures in respect of full financial year upto March 31, 2026 March 31, 2025 and the unaudited published year to date figures upto December 31 2025 December 31, 2024 being the figures up to the end of the third quarter of financial year respectively which were subject to limited review. <BR> 11 The figures of the previous period year have been regrouped rearranged, reclassified or reworked as necessary to confirm the current quarter period classification. <BR> 2025-04-012026-03-31AuditedStandalone3533290000019570000035528600000188108000000547100000372490000029627000001678100000692520000034648800000879800000-2072000006726000000432300000432300000024030000000002403000003820000027850000014678000002501151000000.330.33000.330.33Other Expenses2109700000Other Expenses69252000002664620000054960000092000000021900000820300000001455690000001609000001936400000166542000004370000001640000004538520000010362000000020006200000837800000188700000111500000357060000024714800000053393000004041610000000858013000001467800000501151000005158290000051582900000130450000000063120000019357000006047000000025404000002279600000043860000024203000002858900000377590000029430800000202700000022020000031678000000003421840000085801300000Other non-current financial assets1936400000Other non-current assets164000000Other current financial assets3570600000Other current assets5339300000Other non-current financial liabilities631200000Other current financial liabilities3775900000Other current liabilities2027000000Hi-tech Agri Input Products6650300000Plastic Division3381200000Hi-tech Agri Input Products23443500000Plastic Division1188940000010031500000353329000001003150000035332900000Hi-tech Agri Input Products967500000Plastic Division254000000Hi-tech Agri Input Products2949000000Plastic Division697800000122150000036468000007576000002962700000-2130000011500000485200000672600000Hi-tech Agri Input Products38406100000Plastic Division14142400000525485000003325280000085801300000Hi-tech Agri Input Products4752900000Plastic Division2695700000744860000026769800000342184000001 Company has considered business segment for reporting purpose, primarily based on customer category. <BR> <BR> The products considered for the each business segment are <BR> <BR> a Hitech Agri Input Products division includes Micro Irrigation Systems Solar Agri Pump Integrated 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> 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> 2962700000265100000-1400700000000121900000-4996000000-1272000000-47230000001678100000047500000002464000000-1280000019400000000-13130000000-170000000290960000035822000000008050000003501700000000000001570000012293000000000000000000000001213000000-64500000-11568000000014967000000000010512000002172200000292000000212000000000-17735000005714000000571400000266400000837800000Remeasurements of defined benefit obligations gains / (loss)12600000Income tax relating to the above items60000013200000Remeasurements of defined benefit obligations gains / (loss)51000000Income tax relating to the above items-128000003820000000001320000038200000Jain Irrigation Systems Limited******Jain Farm Fresh Foods Limited******Subsidiary of Jain Irrigation Systems LtdAny other transactionIncentive Sale10800000All Related Party Transactions are approved on omnibus basis or an annual basis in the beginning of the Financial Year1080000000Jain Irrigation Systems Limited******Jain Farm Fresh Foods Limited******Subsidiary 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Irrigation Systems Limited******Jain Ajit Bhavarlal******DirectorAny other transactionRent Expenses3700000All Related Party Transactions are approved on omnibus basis or an annual basis in the beginning of the Financial Year370000000Jain Irrigation Systems Limited******Jain Anil Bhavarlal******DirectorAny other transactionRent Expenses400000All Related Party Transactions are approved on omnibus basis or an annual basis in the beginning of the Financial Year40000000Jain Irrigation Systems Limited******Jain Ashok Bhavarlal******DirectorAny other transactionRent Expenses1800000All Related Party Transactions are approved on omnibus basis or an annual basis in the beginning of the Financial Year180000000Jain Irrigation Systems Limited******Jain Athang Anil******Relatives of Director/ Key Managerial PersonnelAny other transactionRent Expenses200000All Related Party Transactions are approved on omnibus basis or an annual basis in the beginning of the Financial Year20000000Jain Irrigation 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beginning of the Financial Year870000000Jain Irrigation Systems Limited******Jain Nisha Anil******Relatives of Director/ Key Managerial PersonnelAny other transactionRent Expenses10200000All Related Party Transactions are approved on omnibus basis or an annual basis in the beginning of the Financial Year1020000000Jain Irrigation Systems Limited******Jain Shobhana Ajit******Relatives of Director/ Key Managerial PersonnelAny other transactionRent Expenses5900000All Related Party Transactions are approved on omnibus basis or an annual basis in the beginning of the Financial Year590000000Jain Irrigation Systems Limited******Driptech India Pvt Ltd******Stepdown SubsidiaryAny other transactionRent Expenses300000All Related Party Transactions are approved on omnibus basis or an annual basis in the beginning of the Financial Year30000000Jain Irrigation Systems Limited******Jain Farm Fresh Foods Limited******Subsidiary of Jain Irrigation Systems LtdAny other transactionRent Expenses800000All 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Receivable0NA017000001700000Jain Irrigation Systems Limited******Jain Brothers Ind.Pvt.Ltd.******Relatives of Director/ Key Managerial PersonnelAny other transactionDeposit Receivable0NA037000003700000Jain Irrigation Systems Limited******Jain Jyoti Ashok******Relatives of Director/ Key Managerial PersonnelAny other transactionDeposit Receivable0NA01050000010500000Jain Irrigation Systems Limited******Jain Nisha Anil******Relatives of Director/ Key Managerial PersonnelAny other transactionDeposit Receivable0NA02560000025600000Jain Irrigation Systems Limited******Jain Shobhana Ajit******Relatives of Director/ Key Managerial PersonnelAny other transactionDeposit Receivable0NA0170000017000001259200000AuditedtrueM/s Singhi & Co.true2028-08-31