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JSL Industries Profit Jumps to ₹329.16 Crore

May 13, 2026 4 mins read Firehose Gupta

JSL Industries Ltd. — Quarter and year ended 31/03/2026

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Sr. No. Particulars Quarter Ended 31-03-2026 Audited Quarter Ended 31-12-2025 Unaudited Quarter Ended 31-03-2025 Audited Year Ended 31-03-2026 Audited Year Ended 31-03-2025 Audited
1 Revenue from Operations 1,728.72 1,376.05 1,350.20 5,642.61 5,362.50
2 Other Income 51.38 61.13 (42.67) 200.19 541.88
3 Total Income 1,780.10 1,437.18 1,307.53 5,842.80 5,904.38
Sr. No. Particulars 31-03-2026 Audited 31-12-2025 Unaudited 31-03-2025 Audited 31-03-2026 Audited 31-03-2025 Audited
(a) Cost of Materials Consumed 1,073.45 855.28 790.89 3,595.26 3,234.52
(b) Purchases of Stock in trade
(c) Change in Inventories of Finished Goods, Work in Progress & Stock in trade 35.56 (16.10) 34.77 (197.05) (173.75)
(d) Employee benefits expense 245.49 230.98 244.88 961.57 946.73
(e) Finance Cost (2.79) 10.23 14.48 39.70 44.88
(f) Depreciation and Amortization Expense 33.20 33.34 32.01 132.49 128.03
(g) Other Expenses 244.28 178.70 213.89 867.61 961.83
4 Total Expenses 1,629.19 1,292.43 1,330.92 5,399.58 5,142.24
5 Profit/(Loss) before Interest, Depreciation, Tax & Amortization (EBITDA) 129.94 127.19 65.77 415.22 393.17
6 Profit before exceptional and extraordinary items and tax 150.91 144.75 (23.39) 443.22 762.14
7 Exceptional items
8 Profit before extraordinary items and tax 150.91 144.75 (23.39) 443.22 762.14
9 Extraordinary items
10 Profit before tax 150.91 144.75 (23.39) 443.22 762.14
Particulars 31-03-2026 Audited 31-12-2025 Unaudited 31-03-2025 Audited 31-03-2026 Audited 31-03-2025 Audited
(i) Current Tax 36.00 64.30 43.00 113.00 121.00
(ii) Deferred Tax (7.85) 6.54 (47.63) (2.24) (3.74)
(iii) Short / (Excess) provision of tax for earlier years 3.30 3.30
11 Profit for the period 119.46 73.91 (18.76) 329.16
Particulars 31-03-2026 Audited 31-12-2025 Unaudited 31-03-2025 Audited 31-03-2026 Audited 31-03-2025 Audited
(a) Items that will be reclassified to profit or loss
Actuarial gain/(loss) on employee defined benefit funds 13.28 (0.81) 13.28 (0.81)
Income tax relating to above items (3.34) 0.20 (3.34) 0.20
(b) Items that will not be reclassified to profit or loss
OCI Equity Investment Gain/(Loss) (375.12) (105.39) (346.55)
Income tax relating to above items 94.41 26.52 87.22
12 Total Comprehensive Income for the period (151.31) (4.96) (19.37) 79.77
Sr. No. Particulars 31-03-2026 Audited 31-12-2025 Unaudited 31-03-2025 Audited 31-03-2026 Audited 31-03-2025 Audited
13 Paid-up Equity Share Capital (Face Value Rs. 10/- each) 117.39 117.39 117.39 117.39 117.39
14 Other Equity (Excluding Revaluation Reserve) 4,386.35 4,306.57
Particulars 31-03-2026 Audited 31-12-2025 Unaudited 31-03-2025 Audited 31-03-2026 Audited 31-03-2025 Audited
Basic 10.18 6.29 (1.59) 28.04 54.94
Diluted 10.18 6.29 (1.59) 28.04 54.94
Particulars As at 31-03-2026 (AUDITED) As at 31-03-2025 (AUDITED)
(A) ASSETS
(1) Non-current assets
(a) Property, Plant and Equipment 1,592.77 1,563.99
(b) Capital work – in – progress
(c) Intangible assets
(d) Right of Use Assets 8.08 18.85
(e) Financial assets
(i) Investments 527.69 874.25
(ii) Others financial assets 826.25 37.97
(f) Deferred tax assets (net)
(g) Other non – current assets 7.44 8.77
Total Non-current assets 2,962.23 2,503.83
(2) Current assets
(a) Inventories 1,508.77 1,262.23
(b) Financial Assets
(i) Trade receivables 336.09 416.45
(ii) Cash and cash equivalents 1.47 1.06
(iii) Bank Balance Other than Cash and Cash Equivalents 19.62 5.22
(iv) Loans
(v) Other Financial Assets 1,309.72 1,732.36
(c) Other current assets 217.80 229.53
Total Current assets 3,393.47 3,646.85
Total Assets 6,355.70 6,150.68
(B) EQUITY AND LIABILITIES
(1) Equity
(a) Equity Share capital 117.39 117.39
(b) Other Equity 4,556.08 4,477.35
Total Equity 4,673.47 4,594.74
LIABILITIES
(2) Non-current liabilities
(a) Financial Liabilities
(i) Borrowings
(ii) Lease Liabilities 8.91
(iii) Other financial liabilities 192.74 192.74
(b) Long Term Provisions 50.98 57.67
(c) Other non-current liabilities 51.73 51.73
(d) Deferred Tax Liabilities 193.99 280.11
Total Non-current liabilities 489.44 591.16
(3) Current liabilities
(a) Financial Liabilities
(i) Borrowings 202.87 249.39
(ii) Lease Liabilities 8.91 10.98
(iii) Trade payables
(A) Total Outstanding Dues of Micro and Small Enterprises 199.67 134.78
(B) Total Outstanding Dues of Creditors Other than Micro and Small Enterprises 306.46 204.90
(b) Short Term Provisions 84.06 83.99
(c) Liability for current tax (Net) 113.00 121.00
(d) Other current liabilities 277.82 159.74
Total Current liabilities 1,192.79 964.78
Total Equity and Liabilities 6,355.70 6,150.68
Particulars Year ended 31.03.2026 (AUDITED) Year ended 31.03.2025 (AUDITED)
CASH FLOW FROM OPERATING ACTIVITIES:
Profit before exceptional Items and tax as per statement of profit and loss 443.22 762.14
Adjustment For
Tax in respect of Earlier Years (3.30)
Depreciation and amortization expenses 132.49 128.03
Finance cost 39.71 44.89
Interest income (172.90) (196.73)
Remeasurements of net defined benefit plans 13.28 (0.81)
Gain on Financial Instruments measured at fair value through profit or loss (NET) (313.68)
(Profit)/ loss on sale of fixed assets (net) (0.09) (1.73)
9.19 (340.03)
Operating profit before working capital changes 452.41 422.11
Adjustments for (Increase)/decrease for:
Trade & other receivables 80.36 (170.10)
Inventories (246.54) (165.91)
Other Financial Assets
Other Non Current Assets 1.33 36.28
Bank Balance (14.40) 16.82
Other Current Assets 11.73 26.13
(Increase)/Decrease in Other Financial Assets (Current) 422.64 (69.14)
Lease Liability (8.91) (9.54)
Other Non Current Liability
(Increase)/Decrease in ROU Assets
Short Term Lease Liability (2.07) (0.50)
Creditors 166.44 (82.34)
Provisions (6.68) 8.46
Short Term Provisions 0.08 13.34
Other Current Liabilities 118.07 70.41
Less: Direct taxes paid (net of refunds) (121.00) (112.00)
401.05 (438.09)
Net cash flows (used in)/ generated from operating activities after exceptional items (I) 853.46 (15.98)
CASH FLOW FROM INVESTING ACTIVITIES:
Inflows
Sale proceeds of property, plant and equipment 0.22 11.63
Sale proceeds of Investments
Interest received 172.90 196.73
Outflows
Purchase of property, plant and equipment/ intangible assets (151.67) (91.13)
Purchase of investments (net)/Gain on Financial Instruments measured at fair value through profit or loss
Net cash (used in) / generated from investing activities (II) 21.45 117.23
CASH FLOW FROM FINANCING ACTIVITIES:
Inflows :
Proceeds of short term borrowings (net) (46.52) (55.32)
Receipts of Deposits (788.27) (1.39)
Outflows :
Interest paid (39.71) (44.89)
Net cash (used in) / generated from financing activities (III) (874.50) (101.60)
NET INCREASE/(DECREASE) IN CASH AND BANK BALANCES (I+II+III) 0.41 (0.35)
Add : Cash and cash equivalence at beginning of the year 1.05 1.40
Cash and cash equivalence at end of the year 1.46 1.05