Jain Irrigation Systems Limited — Quarter and year ended March 31, 2026
The following tables are extracted from the provided quarterly results document (₹ in Crore unless otherwise stated).
| Particulars | Quarter-Ended | Year-Ended |
|---|---|---|
| Audited | Un-Audited | |
| 31/Mar/26 | 31/Dec/25 | |
| INCOME | ||
| Revenue from operations | 1,003.15 | 919.66 |
| Other income | 2.13 | 6.97 |
| Total Income | 1,005.28 | 926.63 |
| EXPENSES | ||
| Cost of materials consumed | 508.20 | 474.76 |
| Change in inventories of finished goods | 31.84 | 48.28 |
| Employee benefits expense | 86.29 | 95.65 |
| Finance costs | 75.76 | 75.15 |
| Depreciation and amortisation expense | 43.70 | 41.39 |
| Other expenses | 210.97 | 165.29 |
| Total expenses | 956.76 | 900.52 |
| Profit / (Loss) before exceptional items and tax | 48.52 | 26.11 |
| Exceptional items gain / (loss) | – | (20.72) |
| Profit / (Loss) before tax | 48.52 | 5.39 |
| Income tax expense | ||
| – Current tax | – | – |
| – Deferred tax expenses / (benefit) | 37.24 | 1.64 |
| Total tax expense | 37.24 | 1.64 |
| Profit / (Loss) for the period / year | 11.28 | 3.75 |
| Other comprehensive income | ||
| (i) Items that will not be reclassified to profit or loss | ||
| – Remeasurements of defined benefit obligations gains / (loss) | 1.26 | (0.45) |
| – Income tax relating to the above items | 0.06 | 0.16 |
| Other comprehensive income (net of tax) | 1.32 | (0.29) |
| Total comprehensive income for the period / year (after tax) | 12.60 | 3.46 |
| Particulars | Value |
|---|---|
| Paid-up Equity Share Capital (face value of ₹2/- each) | 146.78 (31/Mar/26) , 146.78 (31/Dec/25), 138.22 (31/Mar/25) |
| Other Equity excluding revaluation reserve as per Balance Sheet | 5,011.51 (31/Mar/26), 4,842.55 (31/Mar/25) |
| Earnings per Equity Share (of ₹2/- each) (Quarterly not annualised) | |
| Basic earnings per share (in ₹) | 0.15 (31/Mar/26 Q), 0.06 (31/Dec/25 Q), 0.41 (31/Mar/25 Q), 0.33 (31/Mar/26 Y), 0.36 (31/Mar/25 Y) |
| Diluted earnings per share (in ₹) | 0.15 (31/Mar/26 Q), 0.06 (31/Dec/25 Q), 0.40 (31/Mar/25 Q), 0.33 (31/Mar/26 Y), 0.35 (31/Mar/25 Y) |
| Particulars | Quarter-Ended Audited 31/Mar/26 | Quarter-Ended Un-Audited 31/Dec/25 | Quarter-Ended Audited 31/Mar/25 | Year-Ended Audited 31/Mar/26 | Year-Ended Audited 31/Mar/25 |
|---|---|---|---|---|---|
| 1. Segment Revenue: | |||||
| a) Hi-tech Agri Input Products | 665.03 | 624.98 | 617.07 | 2,344.35 | 1,942.32 |
| b) Plastic Division | 338.12 | 294.68 | 410.26 | 1,188.94 | 1,316.70 |
| Total | 1,003.15 | 919.66 | 1,027.33 | 3,533.29 | 3,259.02 |
| Less: Inter Segment Revenue | – | – | – | – | – |
| Net Sales / Income From Operations | 1,003.15 | 919.66 | 1,027.33 | 3,533.29 | 3,259.02 |
| 2. Segment Result | |||||
| a) Hi-tech Agri Input Products | 96.75 | 82.24 | 73.01 | 294.90 | 209.68 |
| b) Plastic Division | 25.40 | 12.05 | 41.54 | 69.78 | 102.30 |
| Total | 122.15 | 94.29 | 114.55 | 364.68 | 311.98 |
| Un-allocable Expenditure (net): | |||||
| Less: i) Finance Costs (gain) / loss | 75.76 | 75.15 | 75.69 | 296.27 | 291.69 |
| ii) Other un-allocable expenditure (net) | (2.13) | (6.97) | (2.09) | (19.57) | (17.35) |
| Profit / (Loss) Before Tax / Exceptional items | 48.52 | 26.11 | 40.95 | 87.98 | 37.64 |
| Exceptional items gain/(loss) | – | (20.72) | – | (20.72) | – |
| Profit / (Loss) before tax | 48.52 | 5.39 | 40.95 | 67.26 | 37.64 |
| 3A. Segment Assets | |||||
| a) Hi-tech Agri Input Products Division | 3,840.61 | 3,902.67 | 3,847.06 | 3,840.61 | 3,847.06 |
| b) Plastic Division | 1,414.24 | 1,327.72 | 1,348.65 | 1,414.24 | 1,348.65 |
| c) Un-allocable | 3,325.28 | 3,309.02 | 3,273.01 | 3,325.28 | 3,273.01 |
| Total Assets | 8,580.13 | 8,539.41 | 8,468.72 | 8,580.13 | 8,468.72 |
| 3B. Segment Liabilities | |||||
| a) Hi-tech Agri Input Products Division | 475.29 | 496.61 | 568.11 | 475.29 | 568.11 |
| b) Plastic Division | 269.57 | 331.77 | 269.33 | 269.57 | 269.33 |
| c) Un-allocable | 2,676.98 | 2,565.31 | 2,650.51 | 2,676.98 | 2,650.51 |
| Total Liabilities | 3,421.84 | 3,393.69 | 3,487.95 | 3,421.84 | 3,487.95 |
| Particulars | As at Audited 31/Mar/26 | As at Audited 31/Mar/25 |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, Plant and Equipment | 2,664.62 | 2,718.84 |
| Right to Use asset | 82.03 | 90.71 |
| Capital work-in-progress | 54.96 | 35.75 |
| Investment property | 9.20 | 11.50 |
| Other Intangible Assets | 2.19 | 2.78 |
| Financial Assets | ||
| (i) Investments in subsidiaries and associates | 1,386.98 | 1,383.50 |
| (ii) Investments | 68.71 | 62.62 |
| (iii) Loans | 16.09 | 14.55 |
| (iv) Other financial assets | 166.09 | 164.58 |
| Deferred tax assets (net) | 43.70 | 88.21 |
| Income Tax assets (net) | 27.55 | 19.50 |
| Other non-current assets | 16.40 | 16.10 |
| Total Non-current assets | 4,538.52 | 4,608.64 |
| Current assets | ||
| Inventories | 835.59 | 890.90 |
| Biological assets other than bearer plants | 200.61 | 158.68 |
| Financial Assets | ||
| (i) Trade Receivables | 2,000.62 | 1,885.18 |
| (ii) Cash and cash equivalent | 83.78 | 26.64 |
| (iii) Bank balances other than (ii) above | 18.87 | 12.63 |
| (iv) Loans | 11.15 | 12.09 |
| (v) Other financial assets | 357.06 | 371.10 |
| Other current assets | 533.93 | 502.86 |
| Total Current assets | 4,041.61 | 3,860.08 |
| TOTAL ASSETS | 8,580.13 | 8,468.72 |
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| Equity Share capital | 146.78 | 138.22 |
| Other Equity | 5,011.51 | 4,842.55 |
| Equity attributable to owners of JISL | 5,158.29 | 4,980.77 |
| LIABILITIES | ||
| Non – Current liabilities | ||
| Financial Liabilities | ||
| (i) Borrowings | 130.45 | 687.75 |
| (ii) Lease Liabilities | 63.12 | 66.65 |
| Provisions | 60.47 | 44.08 |
| Total Non-current liabilities | 254.04 | 798.48 |
| Current liabilities | ||
| Financial Liabilities | ||
| (i) Borrowings | 2,279.60 | 1,741.69 |
| (ii) Lease Liabilities | 3.53 | 2.92 |
| (iii) Trade payables | ||
| – Total outstanding dues to Micro and Small Enterprises | 43.86 | 52.65 |
| – Total outstanding dues to others | 242.03 | 266.84 |
| Acceptances | 176.06 | 156.49 |
| (iv) Other financial liabilities | 198.00 | 209.92 |
| Provisions | 22.02 | 18.87 |
| Other current liabilities | 202.70 | 240.09 |
| Total Current liabilities | 3,167.80 | 2,689.47 |
| Total Liabilities | 3,421.84 | 3,487.95 |
| Total Equity and Liabilities | 8,580.13 | 8,468.72 |
| Particulars | Audited 31/Mar/26 | Audited 31/Mar/25 |
|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Profit before tax | 67.26 | 37.64 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 167.81 | 159.01 |
| Irrecoverable claims, Bad debts and Provisions for bad and doubtful debts | 49.12 | 12.31 |
| Unrealized forex exchange gain / loss (net) | (1.28) | (5.96) |
| (Gain) / Loss on sale of Property, Plant and Equipment (net) | (0.17) | (0.24) |
| Profit on sale of investments | – | (5.58) |
| Finance cost | 296.27 | 291.69 |
| Provisions no longer required written back | (1.62) | (12.02) |
| Provision for gratuity | 25.07 | 3.22 |
| Provision for leave encashment | (0.43) | 1.98 |
| Sundry credit balance appropriated | – | (0.01) |
| Dividend and Interest Income | (19.40) | (11.54) |
| Change in fair value of biological assets | (13.13) | (19.81) |
| Fair value changes of investments | – | 0.01 |
| Employee Stock Option Plan expenses | – | 1.57 |
| Operating profit before changes in assets and liabilities | 569.50 | 452.27 |
| Adjustments for | ||
| Decrease in trade receivables | (140.07) | 109.09 |
| (Increase) / Decrease |