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CEMENT LIMITEDMain BoardEquity2025-04-012026-03-312026-05-212026-05-07INRCroresQuarterlyFourth quarterSingle segmentSingle segment2026-05-2111:00:002026-05-2111:39:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-04https://www.jswcement.in/true1falseNot applicable for this quarter.2026-01-012026-03-31UnauditedStandalone17491900000412800000179047000004416200000418900000896000007437000006874000007179000008422400000154961000002408600000-441000002364500000-93600000-1424600000-15182000000388270000000003882700000-32600000385010000013412500000102.92.87002.92.871. The Board of Directors have recommended a dividend of Rs 0.50 (fifty paisa only) per equity share of Rs 10 each for the year ended 31 March 2026 subject to approval of the members at the ensuing Annual General Meeting. <br /> <br /> 2. The audited standalone financial results of the Company have been prepared in accordance with the Indian Accounting Standards as prescribed under section 133 of the Companies Act, 2013 (Ind AS) read with relevant rules issued thereunder and other accounting principles generally accepted in India. <br /> <br /> 3. The above standalone financial results of the Company for the quarter and year ended March 31, 2026 have been reviewed by the Audit Committee at their meeting held on May 18, 2026 and approved by the Board of Directors at their meeting held on May 21, 2026. The Statutory Auditors of the Company have carried out a limited review and audit of the results for the quarter and year ended March 31, 2026, respectively. <br /> <br /> 4. The Company operates in a single segment of providing cement and cement related products and hence no separate segment disclosure is required under Ind AS 108 - Operating Segments. <br /> <br /> 5. <br /> a. The Government of India has notified the Code on Social Security, 2020 (“Social Security Code”); the Occupational Safety, Health and working conditions Code 2020; the Industrial Relations Code 2020 and the Code on Wage, 2019 (collectively, the "Labour Codes”) on November 21, 2025. Pursuant to such notification, the Company had recognised a provision of Rs 31.26 crores during the quarter ended December 31, 2025 towards estimated incremental gratuity liability for past service cost, disclosed under “Exceptional items”. Based on subsequent FAQ's and clarifications issued by the Ministry of Labour, professional advice obtained and a detailed examination of the final wage structure and the various provisions of the new Labour Codes, the Company, based on actuarial valuation, reassessed the estimated liability for past service cost as at March 31, 2026 at Rs 24.65 crores. Accordingly, an excess provision of Rs 6.61 crores has been reversed during the quarter ended March 31, 2026 under “Exceptional items”. The Company continues to monitor further notifications and clarifications relating to the Labour Codes and will account for the impact, if any, as appropriate. <br /> <br /> b. Pursuant to the shareholders agreements (SHA) between the Company and the investors of Compulsory convertible preference shares (CCPS), 160,000,000 number of CCPS have been converted into 235,662,477 number of equity shares of face value of Rs 10 each at a premium of Rs 132.75 per share and the resultant valuation difference of Rs 1,466.38 crore between the said conversion value, determined as per internal rate of return thresholds prescribed in SHA basis valuation done by the QIPO banker, and its carrying value as on March 31, 2025, being significant for the year ended ended March 31, 2026 has been disclosed as an Exceptional Item. <br /> <br /> c. The Company applied for Industrial Promotional Assistance under the West Bengal State Support for Industries Scheme, 2013 (WBSSIS 2013) for its Salboni Cement Plant. While it received the preliminary Registration Certificate (RC-I), the final Registration Certificate (RC-II) was initially rejected by the District Industries Centre (DIC) for not applying within the specified timeline. The Company challenged this decision in the Calcutta High Court, which quashed the DIC's order and directed reconsideration within two weeks. Subsequently, the DIC again rejected the RC-II application on the aforementioned grounds. The Company's writ filed before the Calcutta High Court, presenting substantial evidence for commercial production, has been put on hold pending clarity on the following new enactment. <br /> <br /> In April 2025, the West Bengal government enacted the Revocation of West Bengal Incentive Schemes and Obligations in the Nature of Grants and Incentives Act, 2025 (Revocation Act), which retrospectively annuls all grants sanctioned under various state incentive schemes from 1993 to 2021. Based on the Company’s assessment coupled with the advice / opinion obtained from independent external legal counsel, the Company filed a writ petition in the Calcutta High Court challenging the Act and revocation of the scheme and believes it has a good case to recover the outstanding claim balance as on March 31, 2026 of Rs 339.87 crore. <br /> <br /> During the current quarter and year ended March 31, 2026, considering the uncertainty about timing of the recovery of incentive amount in view of the aforesaid developments/enactment, the Company on a conservative basis has reassessed and recognized additional provision amounting to Rs 11.02 crores determined on the basis of Expected Credit Loss methodology as per Ind AS 109 "Financial Instruments". The same has been disclosed under "Exceptional item" in the financial results. The Company carries provision for expected credit loss of Rs 49.18 crore as on March 31, 2026. <br /> <br /> 6. During the previous quarter, the Company, together with Alpha Alternatives Holdings Private Limited, had entered into a Securities Sale Agreement with Nuvoco Vistas Corporation Limited for the sale of securities of Algebra Endeavour Private Limited. The total consideration agreed under the agreement was Rs 200 crore, of which Rs 191.63 crore pertains to the securities held/to be held by the Company. Pursuant to the transaction, the Company recognised a fair value gain of Rs 53.6 crore on the aforesaid investments, measured at fair value through profit or loss, during the quarter ended December 31, 2025. During the current quarter, the conditions precedent under the agreement were fulfilled and the consideration was received. <br /> <br /> 7. During the quarter, the Company's integrated cement plant in Nagaur, Rajasthan with a Cement grinding capacity of 2.50 Million Tonnes Per Annum (MTPA) and Clinker Capacity of 3.30 MTPA has commenced commercial production. <br /> <br /> 8. Pursuant to the amendments introduced under the Finance Act, 2026, inter alia enabling prescribed treatment of brought-forward MAT credit to the companies under tax regime as per Section 115BAA of the Income-tax Act, 1961 ("New tax regime"), the Company basis its assessment has decided to exercise the option to adopt the New tax regime from financial year 2026–27 onwards. In view of the same, the resultant reduction in net deferred tax liabilities, consequent to the reduced tax rate in the New tax regime, of Rs 218.92 crore has been recognised in the current quarter and year ended March 31, 2026. <br /> <br /> 9. On 14 August 2025, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE). The comparative numbers for the quarter ended March 31, 2025 were not subjected to a review by statutory auditors of the Company and the management has exercised necessary diligence in preparing the financial results of these periods. <br /> <br /> 10. The figures for the quarter ended March 31, 2026 is the balancing figure between the audited figure in respect of the full financial year and the published year to date figures up to the third quarter for the financial year which were subjected to limited review by the statutory auditors. <br /> <br /> *Note for XBRL-The Audited Financials Statements have been passed at the Adjourned Board Meeting held on 21st May, 2026 which was originally been convened on 18th May, 2026.2025-04-012026-03-31AuditedStandalone5995280000023346000006228740000014933500000784600000170000029550000003072100000276420000029340900000538520000008435400000-15020500000-658510000004016000004016000000-69867000000000-6986700000-153600000-7140300000134125000001057602000000-5.72-5.7200-5.72-5.72Power and fuel expense1963600000Freight and handling expense4188300000Other Expenses2270500000Power and fuel expense7446600000Freight and handling expense14262700000Other Expenses7631600000605779000009340900000001042250000047000000080891000002051200000010136000000452770000016714900000739690000011258920000050765000000791310000044305000005261000002267800000127600000016413500000654630000028036300000140625500000134125000005760200000071014500000710145000002560510000000034715000002907660000074430000052313000003505220000070894000003102500000962630000012728800000138013000003361950000093100000083000003455880000069611000000140625500000Other non-current financial assets4527700000Income tax assets (net)363400000Other non-current assets7033500000Other current financial assets1276000000Other current assets6546300000Lease Liabilities3327600000Other financial liabilities143900000Lease liabilities (current)451500000Other financial liabilities13349800000Other current liabilities9310000003072100000-1515400000-2286000000-1327200000-618100000-424800000253000000012821000000-392500000027642000000950000012900000072180000004687000005300000136000000016320000014028700000000-36000000170168000001043170000000057400000010374300000034000001916300000585000000000001684200000000000000000002312000000169580000000530000014155000000-53300000-1476280000000155797000000004007000000945950000013037200000397500000037470000000082582000003869700000038697000005608000004430500000Items that will not be reclassified to profit or loss-22300000-22300000Items that will not be reclassified to profit or loss-166100000-166100000-2800000-23300000Items that will be reclassified to profit or loss-18000000-18000000Items that will be reclassified to profit or loss-14400000-14400000-4900000-3600000-32600000-153600000JSW Cement Limited******Shiva Cement Limited******SubsidiaryPurchase of goods or services3058300000Approved187170000000JSW Cement Limited******Utkarsh Transport Private 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Limited******South-West Mining Limited******other related partyPurchase of goods or services2500000Approved70000000JSW Cement Limited******JSW Dharamtar Port Private Limited******other related partyPurchase of goods or services405000000Approved14950000000JSW Cement Limited******Amba River Coke Limited******other related partyPurchase of goods or services163800000Approved4850000000JSW Cement Limited******JSW Global Business Solutions Limited******other related partyPurchase of goods or services127100000Approved7210000000JSW Cement Limited******JSW Bengaluru Football Club Private Limited******other related partyPurchase of goods or services20000000Approved1980000000JSW Cement Limited******JSW Power Trading Company Limited******other related partyPurchase of goods or services44200000Approved2570000000JSW Cement Limited******Bhushan Power & Steel Limited******other related partyPurchase of goods or services825500000Approved29090000000JSW Cement Limited******Inspire Institute of Sport******other related partyPurchase of goods or services2500000Approved50000000JSW Cement Limited******Everbest Consultancy Service Private Limited******other related partyPurchase of goods or services5000000Approved260000000JSW Cement Limited******JSW Jaigarh Port Limited******other related partyPurchase of goods or services20000000Approved820000000JSW Cement Limited******Sapphire Airlines Private Limited******other related partyPurchase of goods or services42900000Approved2590000000JSW Cement Limited******JSW Renewable Energy (Cement) Limited******AssociatePurchase of goods or services266200000Approved10340000000JSW Cement Limited******JSW Shakti Foundation******other related partyPurchase of goods or services5000000Approved190000000JSW Cement Limited******JSW International Tradecorp Pte Ltd******other related partyPurchase of goods or services3150000000Approved33790000000JSW Cement Limited******JSW Paints Limited******other related partyPurchase of goods or services49200000Approved40000000JSW Cement Limited******Mangalore Coal Terminal Private Limited******other related partyPurchase of goods or services12500000Approved30000000JSW Cement Limited******Heal Foundation******other related partyPurchase of goods or services2000000Approved100000000JSW Cement Limited******JSW Vijayanagar Metallics Limited******other related partyPurchase of goods or services350000000Approved17110000000JSW Cement Limited******BMM Ispat Limited******other related partyPurchase of goods or services154100000Approved7570000000JSW Cement Limited******JSW Sports Private Limited******other related partyPurchase of goods or services30000000Approved2250000000JSW Cement Limited******Jindal Steel & Power Limited******other related partyPurchase of goods or services1000000000Approved1120000000JSW Cement Limited******Jindal Stainless Limited******other related partyPurchase of goods or services500000000Approved330000000JSW Cement Limited******Ayena Innovation Private Limited******other related partyPurchase of goods or services21000000Approved910000000JSW Cement Limited******JSW Minerals Trading Private Limited******other related partyPurchase of goods or services220300000Approved22030000000JSW Cement Limited******JSW Hydro Energy Limited******other related partyPurchase of goods or services23500000Approved2350000000JSW Cement Limited******JSW Steel Limited******other related partyAny other transactionLease Rent31100000Approved1550000000JSW Cement Limited******JSW Bengal Steel Limited******other related partyAny other transactionLease Rent20600000Approved1080000000JSW Cement Limited******Descon Private Limited******other related partyAny other transactionLease Rent10000000Approved470000000JSW Cement Limited******JSW Realty and Infrastructure Private Limited******other related partyAny other transactionLease Rent10000000Approved840000000JSW Cement Limited******Tranquil Homes and Holdings Private Limited******other related partyAny other transactionLease Rent7800000Approved000JSW Cement Limited******JSW Projects Limited******other related partyAny other transactionLease Rent6200000Approved340000000JSW Cement Limited******Laptev Trading Private Limited******other related partyAny other transactionLease Rent8500000Approved770000000JSW Cement Limited******Shiva Cement Limited******SubsidiaryAny other transactionReimbursement of expenses2500000Approved110000000JSW Cement Limited******JSW Green Cement Private Limited******SubsidiaryAny other transactionReimbursement of expenses10000000Approved690000000JSW Cement Limited******JSW Steel Limited******other related partyAny other transactionReimbursement of expenses1114000000Approved45880000000JSW Cement Limited******JSW Realty and Infrastructure Private Limited******other related partyAny other transactionReimbursement of expenses1500000Approved10000000JSW Cement Limited******JSW Foundation******other related partyAny other transactionReimbursement of expenses10000000Approved510000000JSW Cement Limited******JSW Green Cement Private Limited******SubsidiarySale of goods or services1705000000Approved93340000000JSW Cement Limited******JSW Steel Limited******other related partySale of goods or services1352500000Approved18380000000JSW Cement Limited******JSW Steel Coated Products Limited******other related partySale of goods or services164000000Approved890000000JSW Cement Limited******JSW Energy Limited******other related partySale of goods or services530500000Approved100000000JSW Cement Limited******JSW Techno Projects Management Limited******other related partySale of goods or services47000000Approved110000000JSW Cement Limited******JSW Realty and Infrastructure Private Limited******other related partySale of goods or services15000000Approved610000000JSW Cement Limited******Epsilon Carbon Private Limited******other related partySale of goods or services35000000Approved170000000JSW Cement Limited******South-West Mining Limited******other related partySale of goods or services25000000Approved40000000JSW Cement Limited******JSW Vijayanagar Metallics Limited******other related partySale of goods or services638000000Approved24170000000JSW Cement Limited******Bhushan Power & Steel Limited******other related partySale of goods or services65000000Approved1690000000JSW Cement Limited******JSW One Distribution Limited******Joint VentureSale of goods or services900000000Approved20680000000JSW Cement Limited******Neotrex Steel Limited******other related partySale of goods or services20000000Approved10000000JSW Cement Limited******Brahmani River Pellets Limited******other related partySale of goods or services10000000Approved50000000JSW Cement Limited******Jasani Realty Private Limited******other related partySale of goods or services10500000Approved40000000JSW Cement Limited******BMM Ispat Limited******other related partySale of goods or services85000000Approved510000000JSW Cement Limited******JSW Utkal Steel Limited******other related partySale of goods or services500000000Approved11010000000JSW Cement Limited******JSW Energy (Utkal) Limited******other related partySale of goods or services509000000Approved2080000000JSW Cement Limited******JSW JFE Electrical Steel Nashik Private Limited******other related partySale of goods or services60000000Approved3760000000JSW Cement Limited******JSW Motors Limited******other related partySale of goods or services70000000Approved240000000JSW Cement Limited******Jindal SAW Limited******other related partySale of goods or services55000000Approved870000000JSW Cement Limited******Jindal Power Limited******other related partySale of goods or services5000000Approved40000000JSW Cement Limited******Jindal Urban Waste Management******other related partySale of goods or services5000000Approved40000000JSW Cement Limited******JSW Green Steel Limited******other related partySale of goods or services50000000Approved10000000JSW Cement Limited******JSW Greentech Limited******other related partySale of goods or services20000000Approved210000000JSW Cement Limited******Jindal Stainless Steelway Limited******other related partySale of goods or services35000000Approved650000000JSW Cement Limited******Jindal Stainless Limited******other related partySale of goods or services300000000Approved6580000000JSW Cement Limited******Jindal United Steel Limited******other related partySale of goods or services55000000Approved440000000JSW Cement Limited******Jindal Coke Limited******other related partySale of goods or services50000000Approved450000000JSW Cement Limited******Shiva Cement Limited******SubsidiaryInterest received630000000Approved28610000000JSW Cement Limited******Utkarsh Transport Private Limited******SubsidiaryInterest received175000000Approved8070000000JSW Cement Limited******JSW Green Cement Private Limited******SubsidiaryInterest received21900000Approved860000000JSW Cement Limited******Cemterra Enterprise Private Limited******SubsidiaryInterest received43800000Approved150000000JSW Cement Limited******JSW Cement FZC******Joint VentureInterest received225000000Approved7860000000JSW Cement Limited******Sapphire Airlines Private Limited******other related partyInterest received28300000Approved740000000JSW Cement Limited******JSW Energy Limited******other related partyAny other transactionDividend Income5300000Approved530000000JSW Cement Limited******Shiva Cement Limited******SubsidiaryAny other transactionGuarantee Commission3600000Approved360000000JSW Cement Limited******Shiva Cement Limited******SubsidiaryAny other transactionRecovery of expenses30900000Approved2470000000JSW Cement Limited******Utkarsh Transport Private Limited******SubsidiaryAny other transactionRecovery of expenses10000000Approved710000000JSW Cement Limited******JSW Paints Limited******other related partyAny other transactionRecovery of expenses11400000Approved280000000JSW Cement Limited******JSW Steel Limited******other related partyAny other transactionRecovery of expenses45000000Approved990000000JSW Cement Limited******Bhushan Power & Steel Limited******other related partyAny other transactionRecovery of expenses66000000Approved2590000000JSW Cement Limited******JSW Minerals Rail Logistics Private Limited******other related partyAny other transactionRecovery of expenses43900000Approved1450000000JSW Cement Limited******JSW One Platforms Limited******Joint VentureAny other transactionRecovery of expenses8100000Approved10000000JSW Cement Limited******Utkarsh Transport Private Limited******SubsidiaryAny other transactionTrade PayableApproval Not Required099000000JSW Cement Limited******JSW Steel Limited******other related partyAny other transactionTrade PayableApproval Not Required012679000001399200000JSW Cement Limited******JSW Energy Limited******other related partyAny other transactionTrade PayableApproval Not Required018480000088900000JSW Cement Limited******South-West Mining Limited******other related partyAny other transactionTrade PayableApproval Not Required0200000300000JSW Cement Limited******Amba River Coke Limited******other related partyAny other transactionTrade PayableApproval Not Required08580000016500000JSW Cement Limited******JSW Power Trading Company Limited******other related partyAny other transactionTrade PayableApproval Not Required01150000020400000JSW Cement Limited******JSW Global Business Solutions Limited******other related partyAny other transactionTrade PayableApproval Not Required01730000041900000JSW Cement Limited******JSW IP Holdings Private Limited******other related partyAny other transactionTrade PayableApproval Not Required06850000080200000JSW Cement Limited******JSW Dharamtar Port Private Limited******other related partyAny other transactionTrade PayableApproval Not Required0112300000130700000JSW Cement Limited******JSW Realty and Infrastructure Private Limited******other related partyAny other transactionTrade PayableApproval Not Required029000001800000JSW Cement Limited******Tranquil Homes and Holdings Private Limited******other related partyAny other transactionTrade PayableApproval Not Required06000000JSW Cement Limited******JSW Steel Coated Products Limited******other related partyAny other transactionTrade PayableApproval Not Required045000004000000JSW Cement Limited******Descon Private Limited******other related partyAny other transactionTrade PayableApproval Not Required01000000JSW Cement Limited******JSW Bengal Steel Limited******other related partyAny other transactionTrade PayableApproval Not Required011000004500000JSW Cement Limited******Inspire Institute of Sport******other related partyAny other transactionTrade PayableApproval Not Required00400000JSW Cement Limited******JSW Shakti Foundation******other related partyAny other transactionTrade PayableApproval Not Required00100000JSW Cement Limited******JSW Jaigarh Port Limited******other related partyAny other transactionTrade PayableApproval Not Required03000007500000JSW Cement Limited******JSW Bengaluru Football Club Private Limited******other related partyAny other transactionTrade PayableApproval Not Required0019800000JSW Cement Limited******Everbest Consultancy Service Private Limited******other related partyAny other transactionTrade PayableApproval Not Required018000002700000JSW Cement Limited******JSW Paints Limited******other related partyAny other transactionTrade PayableApproval Not Required02000000JSW Cement Limited******Sapphire Airlines Private Limited******other related partyAny other transactionTrade PayableApproval Not Required0018500000JSW Cement Limited******JSW Steel Global Trade PTE Limited******other related partyAny other transactionTrade PayableApproval Not Required0300000300000JSW Cement Limited******JSW Renewable Energy (Cement) Limited******AssociateAny other transactionTrade PayableApproval Not Required0039500000JSW Cement Limited******JSW Projects Limited******other related partyAny other transactionTrade PayableApproval Not Required025000004800000JSW Cement Limited******JSW GMR Cricket Private Limited******other related partyAny other transactionTrade PayableApproval Not Required0100000100000JSW Cement Limited******JSW Green Cement Private Limited******SubsidiaryAny other transactionTrade PayableApproval Not Required015000007100000JSW Cement Limited******JSW Sports Private Limited******other related partyAny other transactionCapital/revenue advancesApproval Not Required00400000JSW Cement Limited******JSW Vijayanagar Metallics Limited******other related partyAny other transactionTrade PayableApproval Not Required0264000009900000JSW Cement Limited******JSW Minerals Rail Logistics Private Limited******other related partyAny other transactionTrade PayableApproval Not Required009900000JSW Cement Limited******JSW One Platforms Limited******Joint VentureAny other transactionTrade PayableApproval Not Required064000001300000JSW Cement Limited******JSW International Tradecorp Pte. Ltd******other related partyAny other transactionTrade PayableApproval Not Required012200000310400000JSW Cement Limited******Mangalore Coal Terminal Private Limited******other related partyAny other transactionTrade PayableApproval Not Required004200000JSW Cement Limited******Jindal Steel & Power Limited******other related partyAny other transactionTrade PayableApproval Not Required0117000000JSW Cement Limited******Jindal Stainless Limited******other related partyAny other transactionTrade PayableApproval Not Required07000000JSW Cement Limited******Bhushan Power & Steel Limited******other related partyAny other transactionTrade PayableApproval Not Required04650000093300000JSW Cement Limited******BMM Ispat Limited******other related partyAny other transactionTrade PayableApproval Not Required09000000JSW Cement Limited******JSW Hydro Energy Limited******other related partyAny other transactionTrade PayableApproval Not Required001100000JSW Cement Limited******JSW Minerals Trading Private Limited******other related partyAny other transactionTrade PayableApproval Not Required00246500000JSW Cement Limited******JSW One Distribution Limited******Joint VentureAny other transactionTrade PayableApproval Not Required0049900000JSW Cement Limited******Jindal Steel Limited******other related partyAny other transactionTrade PayableApproval Not Required0011400000JSW Cement Limited******Ayena Innovation Private Limited******other related partyAny other transactionTrade PayableApproval Not Required005200000JSW Cement Limited******JSW IP Holdings Private Limited******other related partyAny other transactionSecurity and other deposits givenApproval Not Required010000001000000JSW Cement Limited******JSW Steel Limited******other related partyAny other transactionSecurity and other deposits givenApproval Not Required0190600000190600000JSW Cement Limited******JSW Realty and Infrastructure Private Limited******other related partyAny other transactionSecurity and other deposits givenApproval Not Required07410000075600000JSW Cement Limited******Sapphire Airlines Private Limited******other related partyAny other transactionSecurity and other deposits givenApproval Not Required0160700000246400000JSW Cement Limited******Shiva Cement Limited******SubsidiaryAny other transactionCapital/revenue advancesApproval Not Required0475800000748700000JSW Cement Limited******Utkarsh Transport Private Limited******SubsidiaryAny other transactionCapital/revenue advancesApproval Not Required0134400000283400000JSW Cement Limited******JSW Cement FZC******Joint VentureAny other transactionCapital/revenue advancesApproval Not Required0479500000265900000JSW Cement Limited******JSW One Platforms Limited******Joint VentureAny other transactionCapital/revenue advancesApproval Not Required083000000JSW Cement Limited******JSW Steel Coated Products Limited******other related partyAny other transactionCapital/revenue advancesApproval Not Required092000006500000JSW Cement Limited******JSW Power Trading Company Limited******other related partyAny other transactionCapital/revenue advancesApproval Not Required02650000032800000JSW Cement Limited******JSW Steel Limited******other related partyAny other transactionCapital/revenue advancesApproval Not Required016062000001550900000JSW Cement Limited******JSW Energy Limited******other related partyAny other transactionCapital/revenue advancesApproval Not Required024000005100000JSW Cement Limited******JSW Jaigarh Port Limited******other related partyAny other transactionCapital/revenue advancesApproval Not Required0100000100000JSW Cement Limited******JSW Foundation******other related partyAny other transactionCapital/revenue advancesApproval Not Required000JSW Cement Limited******JSW Energy Barmer Limited******other related partyAny other transactionCapital/revenue advancesApproval Not Required0100000100000JSW Cement Limited******South-West Mining Limited******other related partyAny other transactionCapital/revenue advancesApproval Not Required00304200000JSW Cement Limited******BMM Ispat Limited******other related partyAny other transactionCapital/revenue advancesApproval Not Required013000002500000JSW Cement Limited******Jindal Steel & Power Limited******other related partyAny other transactionCapital/revenue advancesApproval Not Required04040000016000000JSW Cement Limited******Jindal Stainless Limited******other related partyAny other transactionCapital/revenue advancesApproval Not Required045000002500000JSW Cement Limited******JSW Thermal Energy Limited******other related partyAny other transactionCapital/revenue advancesApproval Not Required020000006800000JSW Cement Limited******JSW Paints Limited******other related partyAny other transactionCapital/revenue advancesApproval Not Required0800000013900000JSW Cement Limited******JSW GMR Cricket Private Limited******other related partyAny other transactionCapital/revenue advancesApproval Not Required00200000JSW Cement Limited******JSW One Distribution Limited******Joint VentureAny other transactionCapital/revenue advancesApproval Not Required0030700000JSW Cement Limited******JSW Ventures Fund Managers LLP******other related partyAny other transactionCapital/revenue advancesApproval Not Required000JSW Cement Limited******JSW Energy (Utkal) Limited******other related partyAny other transactionCapital/revenue advancesApproval Not Required00200000JSW Cement Limited******Jindal Steel Limited******other related partyAny other transactionCapital/revenue advancesApproval Not Required0022800000JSW Cement Limited******JSW Green Cement Private Limited******SubsidiaryAny other transactionTrade ReceivableApproval Not Required0720700000971700000JSW Cement Limited******JSW Steel Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required0100000267200000JSW Cement Limited******JSW Steel Coated Products Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required075000002300000JSW Cement Limited******JSW Techno Projects Management Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required038000001600000JSW Cement Limited******JSW Dharamtar Port Private Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required0600000300000JSW Cement Limited******JSW Realty and Infrastructure Private Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required030000001700000JSW Cement Limited******JSW Severfield Structures Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required0100000100000JSW Cement Limited******JSW Projects Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required0800000800000JSW Cement Limited******JSW Paints Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required088000000JSW Cement Limited******Neotrex Steel Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required01000000JSW Cement Limited******JSW One Distribution Limited******Joint VentureAny other transactionTrade ReceivablesApproval Not Required057000002200000JSW Cement Limited******JSW Vijayanagar Metallics Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required0118000000215000000JSW Cement Limited******JSW Industrial Gases Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required000JSW Cement Limited******South-West Mining Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required09000001100000JSW Cement Limited******Bhushan Power & Steel Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required0420000020400000JSW Cement Limited******Epsilon Carbon Private Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required01900000300000JSW Cement Limited******JSW Jaigarh Port Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required000JSW Cement Limited******JSW Energy Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required01100000600000JSW Cement Limited******JSW Utkal Steel Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required07700000029100000JSW Cement Limited******JSW Energy (Utkal) Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required0100000010600000JSW Cement Limited******BMM Ispat Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required03400000800000JSW Cement Limited******JSW Foundation******other related partyAny other transactionTrade ReceivablesApproval Not Required00500000JSW Cement Limited******JSW Jfe Electrical Steel Nashik Private Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required009600000JSW Cement Limited******JSW Green Steel Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required03000000JSW Cement Limited******JSW Motors Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required041000004100000JSW Cement Limited******Jindal Power Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required03000000JSW Cement Limited******Jindal Saw Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required09000002000000JSW Cement Limited******Jindal Coke Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required00700000JSW Cement Limited******Jindal Stainless Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required0018900000JSW Cement Limited******Jindal Stainless Steelway Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required00400000JSW Cement Limited******Jindal United Steel Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required000JSW Cement Limited******JSW Greentech Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required001400000JSW Cement Limited******JSW Paints Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required001800000JSW Cement Limited******Jasani Realty Private Limited******other related partyAny other transactionTrade ReceivablesApproval Not Required00200000JSW Cement Limited******JSW Energy Limited******other related partyAny other transactionAdvance received from customersApproval Not Required05000000JSW Cement Limited******Brahmani River Pellets Limited******other related partyAny other transactionAdvance received from customersApproval Not Required00100000JSW Cement Limited******Jindal Urban Waste Management******other related partyAny other transactionAdvance received from customersApproval Not Required0200000400000JSW Cement Limited******Jasani Realty Private Limited******other related partyAny other transactionAdvance received from customersApproval Not Required01000000JSW Cement Limited******Shiva Cement Limited******SubsidiaryAny other transactionOther ReceivablesApproval Not Required014000001400000JSW Cement Limited******JSW Steel Limited******other related partyAny other transactionOther ReceivablesApproval Not Required08420000084200000JSW Cement Limited******JSW Paints Limited******other related partyAny other transactionOther ReceivablesApproval Not Required056000000JSW Cement Limited******JSW Steel Limited******other related partyAny other transactionLease LiabilityApproval Not Required07070000057300000JSW Cement Limited******JSW Bengal Steel Limited******other related partyAny other transactionLease LiabilityApproval Not Required05170000046000000JSW Cement Limited******Descon Private Limited******other related partyAny other transactionLease LiabilityApproval Not Required01450000010900000JSW Cement Limited******JSW Realty and Infrastructure Private Limited******other related partyAny other transactionLease LiabilityApproval Not Required01310000011600000JSW Cement Limited******Tranquil Homes and Holdings Private Limited******other related partyAny other transactionLease LiabilityApproval Not Required0118000000JSW Cement Limited******JSW Projects Limited******other related partyAny other transactionLease LiabilityApproval Not Required068000004600000JSW Cement Limited******Laptev Trading Private Limited******other related partyAny other transactionLease LiabilityApproval Not Required0033200000JSW Cement Limited******Shiva Cement Limited******SubsidiaryAny other transactionLoan givenApproval Not Required069439000008054600000JSW Cement Limited******Utkarsh Transport Private limited******SubsidiaryAny other transactionLoan givenApproval Not Required019938000001993800000JSW Cement Limited******JSW Green Cement Private Limited******SubsidiaryAny other transactionLoan givenApproval Not Required0232100000187500000JSW Cement Limited******Cemterra Enterprise Private Limited******SubsidiaryAny other transactionLoan givenApproval Not Required02630000045100000JSW Cement Limited******JSW Cement FZC******Joint VentureAny other transactionLoan givenApproval Not Required017316000001419800000JSW Cement Limited******Shiva Cement Limited******SubsidiaryAny other transactionInterest receivable on loan givenApproval Not Required0360500000130100000JSW Cement Limited******Utkarsh Transport Private Limited******SubsidiaryAny other transactionInterest receivable on loan givenApproval Not Required0249500000322200000JSW Cement Limited******JSW Green Cement Private Limited******SubsidiaryAny other transactionInterest receivable on loan givenApproval Not Required0134000003600000JSW Cement Limited******Cemterra Enterprise Private Limited******SubsidiaryAny other transactionInterest receivable on loan givenApproval Not Required018000003100000JSW Cement Limited******JSW Cement FZC******Joint VentureAny other transactionInterest receivable on loan givenApproval Not Required04170000070200000JSW Cement Limited******Shiva Cement Limited******SubsidiaryLoanApproved111070000000Loan0.08235 YearsUnsecuredWorking Capital & general corporate purposeJSW Cement Limited******Cemterra Enterprise Private Limited******SubsidiaryLoanApproved1880000000Loan0.07983 YearsUnsecuredGeneral corporate purposeJSW Cement Limited******Shiva Cement Limited******SubsidiaryInvestmentApproved340000000JSW Cement Limited******Sapphire Airlines Private Limited******other related partyAny other transactionSecurity Deposit givenApproved7560000000JSW Cement Limited******JSW Realty and Infrastructure Private Limited******other related partyAny other transactionSecurity Deposit givenApproved150000000JSW Cement Limited******JSW Green Cement Private Limited******SubsidiaryAny other transactionLoan Repayment ReceivedApproved4460000000JSW Cement Limited******JSW Cement FZC******Joint VentureAny other transactionLoan Repayment ReceivedApproved56090000000JSW Cement Limited******JSW Steel Limited******other related partyAny other transactionAllowance for Expected Credit LossApproval Not Required08420000084200000JSW Cement Limited******Shiva Cement Limited******SubsidiaryAny other transactionGuarantee provided by Company on behalf ofApproved01100000000011000000000JSW Cement Limited******JSW Cement FZC******Joint VentureAny other transactionGuarantee provided by Company on behalf ofApproved01420670000015996500000JSW Cement Limited******JSW Cement FZC******Joint VentureAny other transactionGuarantee provided by Company on behalf of1740100000Approved174010000000JSW Cement Limited******JSW Cement FZC******Joint VentureAny other transactionGuarantee withdrawal by Company on behalf of902700000Approved90270000000JSW Cement Limited******South-West Mining Limited******other related partyAny other transactionCapital Advance Given304200000Approved30420000000JSW Cement Limited******Laptev Trading Private Limited******other related partyAny other transactionTrade PayableApproval Not Required007400000JSW Cement Limited******Bluestone Properties******other related partyAny other transactionCapital AdvanceApproval Not Required0169400000169400000JSW Cement Limited******Jasani Realty Private Limited******other related partyAny other transactionCapital AdvanceApproval Not Required0436200000436200000JSW Cement Limited******Parth Jindal******Managing DirectorRemuneration140700000Approved1344000000014010800000Auditedtrue Deloitte Haskins & Sells LLPtrue2027-07-31Public Issues2025-08-14160000000002026-03-31trueCRISIL Ratings LimitedfalseNAfalsefalseSneha BindraCompany Secretary and Compliance OfficerMumbai2026-07-31Part financing the cost of establishing a new integrated cement unit at Nagaur, RajasthanNA8000000000062580000000Prepayment or repayment, in full or in part, of all or a portion of certain outstanding borrowings availed by our CompanyNA5200000000052000000000General Corporate PurposesNA226800000009084000000Offer related expensesNA53200000004202000000