5002192026-01-012026-03-315002192026-03-315002192025-03-315002192025-04-012026-03-315002192026-01-012026-03-31in-capmkt:OtherExpenses1Member5002192026-01-012026-03-31in-capmkt:OtherExpenses2Member5002192025-04-012026-03-31in-capmkt:OtherExpenses1Member5002192025-04-012026-03-31in-capmkt:OtherExpenses2Member5002192026-03-31OtherNoncurrentFinancialAssetsDomain15002192026-03-31OtherNoncurrentAssetsDomain15002192026-03-31OtherNoncurrentAssetsDomain25002192026-03-31OtherCurrentFinancialAssetsDomain15002192026-03-31OtherCurrentAssetsDomain15002192026-03-31OtherCurrentAssetsDomain25002192026-03-31OtherNoncurrentFinancialLiabilitiesDomain15002192026-03-31OtherNoncurrentFinancialLiabilitiesDomain25002192026-03-31OtherCurrentFinancialLiabilitiesDomain15002192026-03-31OtherCurrentFinancialLiabilitiesDomain25002192026-03-31OtherCurrentFinancialLiabilitiesDomain35002192026-03-31OtherCurrentLiabilitiesDomain15002192026-01-012026-03-31in-capmkt:ReportableSegments1Member5002192026-01-012026-03-31in-capmkt:ReportableSegments2Member5002192026-01-012026-03-31in-capmkt:ReportableSegments3Member5002192025-04-012026-03-31in-capmkt:ReportableSegments1Member5002192025-04-012026-03-31in-capmkt:ReportableSegments2Member5002192025-04-012026-03-31in-capmkt:ReportableSegments3Member5002192026-01-012026-03-31in-capmkt:ReportableSegments1Member5002192026-01-012026-03-31in-capmkt:ReportableSegments2Member5002192026-01-012026-03-31in-capmkt:ReportableSegments3Member5002192025-04-012026-03-31in-capmkt:ReportableSegments1Member5002192025-04-012026-03-31in-capmkt:ReportableSegments2Member5002192025-04-012026-03-31in-capmkt:ReportableSegments3Member5002192026-01-012026-03-31in-capmkt:ReportableSegments1Member5002192026-03-31in-capmkt:ReportableSegments1Member5002192026-01-012026-03-31in-capmkt:ReportableSegments2Member5002192026-03-31in-capmkt:ReportableSegments2Member5002192026-01-012026-03-31in-capmkt:ReportableSegments3Member5002192026-03-31in-capmkt:ReportableSegments3Member5002192026-01-012026-03-31in-capmkt:ReportableSegments1Member5002192026-03-31in-capmkt:ReportableSegments1Member5002192026-01-012026-03-31in-capmkt:ReportableSegments2Member5002192026-03-31in-capmkt:ReportableSegments2Member5002192026-01-012026-03-31in-capmkt:ReportableSegments3Member5002192026-03-31in-capmkt:ReportableSegments3Member5002192026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15002192026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25002192026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss35002192026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss45002192025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15002192025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25002192025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss35002192025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss45002192026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15002192025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15002192026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares500219JISLJALEQSNOTLISTEDINE175A01038JAIN 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 opinion2026-01-012026-03-31AuditedConsolidated182397000006600000182463000009716800000066410000019154000001168100000740900000357900000017784300000462000000-164000000298000000435000004449000004884000000-1904000000000-190400000532900000342500000-120100000-70300000402300000-5980000014678000002-0.17-0.1700-0.17-0.171 The audited Consolidated financial results of JISL 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 year ended March 31 2026 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 May 15 2026 and are available on the Company website www.jains.com <BR> <BR> 2 The statutory Auditors Singhi and Co have carried out audit of the results for the quarter and year ended March 31 2026. <BR> <BR> 3 Other expenses includes foreign exchange gain and derivatives loss of 31.09 Crore 3.14 Crore and -1.64 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 81.34 Crore and Rs 28.55 Crore respectively. <BR> <BR> 4 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 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 83.61 Crore and 72.15 Crore respectively. <BR> <BR> 5 During the quarter ended June 30 2025, the Parent Company received the balance 75 percent of allotment money amounting to 149.67 Crore from the warrant holders against the allotment of 42786430 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 82.13 Crore. The acquisition has been accounted as business combination as per guidance given in IND AS 103 and group has recognised goodwill of 30.56 Crore 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 23.97 Crore 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 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. Further exceptional items include 14.91 Crore as de-recognition of goodwill on account of liquidation of one of the non-operational subsidiary company of the Group and expenses incurred by a subsidiary company 16.45 Crore on account of a prolonged disruption in production arising from the immediate shutdown and repair of critical plant equipment, which are not in the ordinary course of business. <BR> <BR> 8 Pursuant to the amendments introduced by the Finance Act, 2026, which permit utilizing accumulated Minimum Alternate Tax MAT credit after transitioning to the concessional tax regime the Parent company and one of the Indian Subsidiary evaluated the option under Section 115BAA of the Income tax Act 1961 to pay tax at a reduced rate of 22 percent plus applicable surcharge and cess. The entities 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 34.13 crores to the Statement of Profit and Loss for the year ended March 31 2026 included under deferred tax. <BR> <BR> 9 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> 10 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 Group 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> <BR> 11 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> <BR> 12 The figures of the previous period year have been regrouped rearranged reclassified or reworked as necessary to confirm the current quarter period classification.2025-04-012026-03-31AuditedConsolidated6399520000013790000064133100000363195000000-1691000007849800000458380000028185000001198130000063383800000749300000-553300000196000000634000005325000005959000000-3999000000000-3999000001088900000689000000-246100000-153800000831900000-1429000001467800000257033300000-0.34-0.3400-0.34-0.34Other Expenses3543800000Share/(loss) of profit in associate35200000Other Expenses11905800000Share/(loss) of profit in associate755000004147990000059200000092000000178350000019350000025818000000371800000129368000000017292000001466600000014586000008553000006407440000018820100000022739400000122070000031030000031800000049760000002956440000009095500000574800000000012155440000014678000005703330000058501100000147710000059978200000864770000000023076000001095530000073600000047660000001216790000031976900000652800000819620000088490000005421300000462472000002833400000289500000382000000494083000000061576200000121554400000other financial assets1729200000Other non-current assets420300000Income tax asset (net)435000000Other financial assets4976000000Biological assets other than bearer plants2006100000Other current assets7089400000Lease Liabilities2213400000Other financial liabilities94200000Lease Liabilities219600000Acceptances2097200000Other financial liabilities3104500000Other current liabilities2833400000Hi-tech Agri Input Products6649700000Plastic Division5798200000Agro Processing Division5791800000Hi-tech Agri Input Products23428900000Plastic Division19946100000Agro Processing Division206202000001823970000063995200000001823970000063995200000Hi-tech Agri Input Products934100000Plastic Division416800000Agro Processing Division249300000Hi-tech Agri Input Products2632900000Plastic Division1420300000Agro Processing Division10273000001600200000508050000011681000004583800000134100000300700000298000000196000000Hi-tech Agri Input Products49290200000Plastic Division21004100000Agro Processing Division3244540000010273970000018814700000121554400000Hi-tech Agri Input Products4855400000Plastic Division8103200000Agro Processing Division218473000003480590000028247400000630533000001 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 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> b Plastic Division includes PVC Piping Products PE Piping Products Piping Projects and Plastic Sheets. <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> 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> 4 Total segment liabilities includes non controlling interest of Rs 147.71 Crore, Rs 150.79 Crore, and Rs 139.54 Crore as at March 31 2026 December 31 2025 and March 31 2025 respectively. <BR> 4583800000-394500000-15309000000000-1181500000016660000000-234200000028185000000549300000019510000002170000013670000000-1313000000-1200000-10000000767000006299800000649580000000030810000006187700000082130000000000019200000035358000000450000000000000000000001305000000-105200000-4144300000000149670000000007514000000242700000037059000000-5400000-170590000033750000003375000008832000001220700000Remeasurements of defined benefit obligations gains/ (loss)11900000Income tax relating to the above items700000Share of OCI in associate2200000Net Gain/loss on fair value of Equity insrument-86300000-71500000Remeasurements of defined benefit obligations gains/ (loss)62600000Income tax relating to the above items-16000000Share of OCI in associate-1200000Net Gain/loss on fair value of Equity insrument-86300000-4090000000Exchange differences on translation of foreign operations604400000604400000Exchange differences on translation of foreign operations11298000001129800000005329000001088900000AuditedtrueM/s. Singhi & Co.true2028-08-31