5122372026-01-012026-03-315122372026-03-315122372025-03-315122372025-04-012026-03-315122372026-01-012026-03-31in-capmkt:OtherExpenses1Member5122372025-04-012026-03-31in-capmkt:OtherExpenses1Member5122372026-03-31OtherNoncurrentFinancialAssetsDomain15122372026-03-31OtherNoncurrentAssetsDomain15122372026-03-31OtherCurrentFinancialAssetsDomain15122372026-03-31OtherCurrentAssetsDomain15122372026-03-31OtherNoncurrentFinancialLiabilitiesDomain15122372026-03-31OtherNoncurrentFinancialLiabilitiesDomain25122372026-03-31OtherNoncurrentLiabilitiesDomain15122372026-03-31OtherCurrentFinancialLiabilitiesDomain15122372026-03-31OtherCurrentFinancialLiabilitiesDomain25122372026-03-31OtherCurrentLiabilitiesDomain15122372026-01-012026-03-31in-capmkt:ReportableSegments1Member5122372026-01-012026-03-31in-capmkt:ReportableSegments2Member5122372026-01-012026-03-31in-capmkt:ReportableSegments3Member5122372026-01-012026-03-31in-capmkt:ReportableSegments4Member5122372026-01-012026-03-31in-capmkt:ReportableSegments5Member5122372026-01-012026-03-31in-capmkt:ReportableSegments6Member5122372025-04-012026-03-31in-capmkt:ReportableSegments1Member5122372025-04-012026-03-31in-capmkt:ReportableSegments2Member5122372025-04-012026-03-31in-capmkt:ReportableSegments3Member5122372025-04-012026-03-31in-capmkt:ReportableSegments4Member5122372025-04-012026-03-31in-capmkt:ReportableSegments5Member5122372025-04-012026-03-31in-capmkt:ReportableSegments6Member5122372026-01-012026-03-31in-capmkt:ReportableSegments1Member5122372026-01-012026-03-31in-capmkt:ReportableSegments2Member5122372026-01-012026-03-31in-capmkt:ReportableSegments3Member5122372026-01-012026-03-31in-capmkt:ReportableSegments4Member5122372026-01-012026-03-31in-capmkt:ReportableSegments5Member5122372026-01-012026-03-31in-capmkt:ReportableSegments6Member5122372025-04-012026-03-31in-capmkt:ReportableSegments1Member5122372025-04-012026-03-31in-capmkt:ReportableSegments2Member5122372025-04-012026-03-31in-capmkt:ReportableSegments3Member5122372025-04-012026-03-31in-capmkt:ReportableSegments4Member5122372025-04-012026-03-31in-capmkt:ReportableSegments5Member5122372025-04-012026-03-31in-capmkt:ReportableSegments6Member5122372026-01-012026-03-31in-capmkt:ReportableSegments1Member5122372026-03-31in-capmkt:ReportableSegments1Member5122372026-01-012026-03-31in-capmkt:ReportableSegments2Member5122372026-03-31in-capmkt:ReportableSegments2Member5122372026-01-012026-03-31in-capmkt:ReportableSegments3Member5122372026-03-31in-capmkt:ReportableSegments3Member5122372026-01-012026-03-31in-capmkt:ReportableSegments4Member5122372026-03-31in-capmkt:ReportableSegments4Member5122372026-01-012026-03-31in-capmkt:ReportableSegments5Member5122372026-03-31in-capmkt:ReportableSegments5Member5122372026-01-012026-03-31in-capmkt:ReportableSegments6Member5122372026-03-31in-capmkt:ReportableSegments6Member5122372026-01-012026-03-31in-capmkt:ReportableSegments1Member5122372026-03-31in-capmkt:ReportableSegments1Member5122372026-01-012026-03-31in-capmkt:ReportableSegments2Member5122372026-03-31in-capmkt:ReportableSegments2Member5122372026-01-012026-03-31in-capmkt:ReportableSegments3Member5122372026-03-31in-capmkt:ReportableSegments3Member5122372026-01-012026-03-31in-capmkt:ReportableSegments4Member5122372026-03-31in-capmkt:ReportableSegments4Member5122372026-01-012026-03-31in-capmkt:ReportableSegments5Member5122372026-03-31in-capmkt:ReportableSegments5Member5122372026-01-012026-03-31in-capmkt:ReportableSegments6Member5122372026-03-31in-capmkt:ReportableSegments6Member5122372026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15122372025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15122372026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15122372026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss25122372025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15122372025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss25122372026-01-012026-03-31AuditorDomain15122372026-01-012026-03-31in-capmkt:AuditedMember5122372026-03-31in-capmkt:AuditedMember5122372026-01-012026-03-31in-capmkt:AdjustedMember5122372026-03-31in-capmkt:AdjustedMember5122372026-01-012026-03-31AuditQualification15122372026-01-012026-03-31AuditQualification2iso4217:INRiso4217:INRxbrli:shares512237JAICORPLTDNOTLISTEDINE070D01027JAI CORP LIMITEDMain BoardEquity2025-04-012026-03-312026-05-302026-05-05INRLakhsQuarterlyFourth quarterMulti segment2026-05-3014:00:002026-05-3015:30:00trueCash Flow IndirectStatement on impact of audit qualification2026-01-012026-03-31AuditedConsolidated120620000014330000013495000009159000003000000-157600000107700000600000311000001780000001078700000270800000027080000066200000-4300000619000000208900000-1100000-300000-800000-200000207900000-3910000016880000020740000050000016840000040000017550000011.191.19001.191.192025-04-012026-03-31AuditedConsolidated51434000001521100000666450000035805000004200000-91100000417300000190000011700000068820000047180000001946500000-141000001932400000252700000-1650000023620000001696200000-3500000-800000-2700000-8000001692700000-22100000167060000016927000000167060000001755000001147393000009.669.66-0.02-0.029.649.64Other Expenses178000000Other Expenses688200000932500000220000010681000008560000000003791000000004380000038348000002015000006365000006761200000240730000048120000004636000006360000057100000215300000139400000575100000027760000039160000088275000000015588700000175500000147393000001491480000018880000015103600000000050000005000000200000149300000400000154900000066000001434000001500000001007000002507000005280000026700000003302000000048510000015588700000Other non-current financial assets43800000Other non-current assets636500000Other current financial assets139400000Other current assets391600000Lease Liability3200000Other non-current financial liabilities1800000Other non-current liabilities400000Lease Liability1800000Other current financial liabilities98900000Other current liabilities52800000Steel0Plastic Processing1169900000Spinning*0Asset Management Activity0Real Estate36300000Others0Steel0Plastic Processing5038700000Spinning*200000Asset Management Activity0Real Estate104700000Others0120620000051436000000012062000005143600000Steel6000000Plastic Processing186900000Spinning*-1100000Asset Management Activity0Real Estate5300000Others12500000Steel-5500000Plastic Processing694700000Spinning*-3500000Asset Management Activity0Real Estate28500000Others465000002096000007607000006000001900000-60500000-11693000002695000001928100000Steel103800000Plastic Processing2410300000Spinning*11400000Asset Management Activity0Real Estate3851700000Others11803000007557500000803120000015588700000Steel4400000Plastic Processing269800000Spinning*300000Asset Management Activity0Real Estate226500000Others181000005191000001548000006739000000-342900000520000000000010500000000011780000000000-220000009273000001738000000-556000000-235100000-3500000-101000000-154230000039010000000025450000001356000000016417300000166554000000000133200000110000000000000000000000009273000001398000000085220000000000000000965300000140000000-966700000211000000211000004260000063700000Amount of items that will not be reclassified to profit and loss-94200000-94200000Amount of items that will not be reclassified to profit and loss-92700000-92700000-10400000-10300000Amount of items that will be reclassified to profit and loss44700000Share of Other Comprehensive Income in associates044700000Amount of items that will be reclassified to profit and loss60300000Share of Other Comprehensive Income in associates06030000000-39100000-22100000AuditedQualified opinionChaturvedi & Shah LLPtrue2026-06-306664500000047180000000169270000009.64015588700000067390000001491480000001. The consolidated audited financial statements does not include financial result or financial information, in respect of one of the associate i.e. Urban Infrastructure Holdings Private Limited, whose financial result or financial information for March 31, 2026 is not available .Qualified opinionRepetitiveNot ApplicableNot Applicable.The statutory Auditors of the Company have qualified their report on the Consolidated Financial Statements for the year ended March 31, 2026 in respect of not inclusion of financial result / financial information, in respect of one of the associate i.e. Urban Infrastructure Holdings Private Limited, whose financial result / financial information for the March 31, 2026 is not available. As the consolidated financial statement of an associate company is not available, it is not possible at this stage to estimate the impact, if any, whether the figure of the loss/ profit after tax and total comprehensive income will vary after audit.Refer Basis for Qualified Opinion in the Independent Audit Report on the consolidated financial statements dated May 30, 2026.2. Current financial assets include interest receivables on Intercorporate Deposits aggregating to Rs. 2,147 lakh given by one of the subsidiary Company, overdue for substantial period of time, where subsidiary Company has initiated legal proceedings against those parties, have been considered good for recovery and no provisions for impairment have been considered necessary, by the management of that subsidiary. The matter described in above has uncertainties related to the outcome of the legal proceedings and therefore auditors of the subsidiary Company are unable to express an opinion on the ability of the subsidiary Company to recover the outstanding amount and possible impacts on the financial statements of the subsidiary Company and Consolidated financial results of the Company. Qualified opinionRepetitiveNot ApplicableNot Applicable.In respect of interest receivables aggregating to Rs. 2,147 lakh in view of value of the assets of the borrowers and commitment from the promoter of those borrowers as applicable, management is of the view that above amounts are recoverable. <br></br> <br></br> Refer Basis for Qualified Opinion in the Independent Audit Report on the consolidated financial statements dated May 30, 2026.Gaurav JainDeepak OjhaKaushik DevaLalit MhalsekarDinesh PaliwalMumbai2026-05-30