J. G. Chemicals Limited — Quarter and financial year ended 31st March, 2026
J. G. Chemicals Limited — Audited Standalone Balance Sheet as at 31st March, 2026 (₹ in Millions)
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| A. ASSETS | ||
| 1) Non-current assets | ||
| (a) Property, Plant and Equipment | 336.68 | 74.44 |
| (b) Capital work-in-progress | 59.46 | 4.14 |
| (c) Intangible Assets | 0.64 | 0.13 |
| (d) Financial Assets: | ||
| (i) Investments | 149.03 | 132.77 |
| (ii) Loans | 700.78 | 560.00 |
| (iii) Other Financial Assets | 2.10 | 1.93 |
| (e) Other Non-Current Assets | 3.29 | 4.70 |
| Total Non-current assets | 1,251.97 | 778.11 |
| 2) Current assets | ||
| (a) Inventories | 396.40 | 388.94 |
| (b) Financial Assets: | ||
| (i) Investments | 562.38 | 312.89 |
| (ii) Trade Receivables | 572.77 | 490.56 |
| (iii) Cash and Cash Equivalents | 121.66 | 235.96 |
| (iv) Bank Balances other than (iii) above | 221.65 | 739.44 |
| (v) Other Financial Assets | 65.88 | 120.48 |
| (c) Current Tax Assets (net) | 1.07 | 5.09 |
| (d) Other Current Assets | 263.62 | 146.69 |
| Total Current assets | 2,205.42 | 2,440.04 |
| TOTAL ASSETS | 3,457.39 | 3,218.15 |
| B. EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity Share Capital | 391.86 | 391.86 |
| (b) Other Equity | 2,919.50 | 2,727.65 |
| Total Equity | 3,311.36 | 3,119.51 |
| Liabilities | ||
| 1) Non-current liabilities | ||
| (a) Deferred tax liabilities (net) | 13.72 | 1.16 |
| Total Non-current liabilities | 13.72 | 1.16 |
| 2) Current liabilities | ||
| (a) Financial Liabilities: | ||
| (i) Borrowings | 61.52 | – |
| (ii) Trade Payables | ||
| – Total outstanding dues of micro enterprises and small enterprises | 2.91 | 4.05 |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 33.69 | 33.93 |
| (iii) Other Financial Liabilities (Refer note 5) | 22.28 | 46.68 |
| (b) Other Current Liabilities | 3.25 | 3.12 |
| (c) Provisions | 8.65 | 9.69 |
| Total Current liabilities | 132.30 | 97.48 |
| TOTAL EQUITY AND LIABILITIES | 3,457.39 | 3,218.15 |
J. G. Chemicals Limited — Statement of Audited Standalone Financial Results for the Quarter and Financial Year ended 31st March, 2026 (₹ in Millions)
| 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 Income | |||||
| (a) Revenue from Operations | 879.21 | 704.63 | 755.04 | 2,889.48 | 2,718.20 |
| (b) Other Income | 45.46 | 36.85 | 58.19 | 167.75 | 148.21 |
| Total income | 924.66 | 741.47 | 813.23 | 3,057.24 | 2,866.41 |
| 2 Expenses | |||||
| (a) Cost of Materials Consumed | 673.68 | 614.18 | 596.96 | 2,416.90 | 2,161.04 |
| (b) Purchases of Stock-in-Trade | 4.64 | 4.31 | 7.03 | 23.59 | 7.03 |
| (c) Changes in Inventories of Finished Goods, Stock-in-Trade and Work-in-Progress | 53.25 | (34.50) | 24.19 | (41.54) | 39.36 |
| (d) Employee Benefits Expense | 19.24 | 29.26 | 20.16 | 89.89 | 85.40 |
| (e) Finance Costs | 0.62 | 0.69 | 0.46 | 2.54 | 2.55 |
| (f) Depreciation and Amortisation Expense | 3.78 | 3.74 | 3.47 | 14.57 | 13.85 |
| (g) Other Expenses | 73.74 | 72.43 | 75.60 | 264.18 | 287.18 |
| Total expenses | 828.94 | 690.11 | 727.86 | 2,770.13 | 2,596.41 |
| 3 Profit before tax (1-2) | 95.72 | 51.36 | 85.37 | 287.11 | 270.00 |
| 4 Tax expense | |||||
| Current tax | 21.92 | 11.33 | 19.62 | 62.93 | 62.07 |
| Deferred tax expense / (credit) | 1.79 | 2.54 | 2.27 | 9.59 | 7.64 |
| Income tax for earlier years | 0.15 | (0.07) | (0.12) | 0.09 | 0.10 |
| Total tax expenses | 23.86 | 13.80 | 21.77 | 72.61 | 69.81 |
| 5 Net Profit after tax (3-4) | 71.86 | 37.56 | 63.60 | 214.50 | 200.19 |
| 6 Other Comprehensive Income / (loss): | |||||
| A) (i) Items that will not be reclassified subsequently to profit or loss | |||||
| a. Remeasurements of the defined benefit plans | 1.64 | – | 0.40 | 1.64 | 0.40 |
| b. Equity instruments through other comprehensive income | (12.58) | 4.35 | (45.68) | 17.87 | 26.10 |
| (ii) Income tax relating to the items that will not be reclassified to profit or loss | (1.39) | 0.62 | (6.43) | 2.97 | 3.83 |
| Total Other Comprehensive Income / (Loss) | (9.56) | 3.73 | (38.85) | 16.54 | 22.66 |
| 7 Total Comprehensive Income after tax (5+6) (Comprising Profit and Other Comprehensive Income) | 62.31 | 41.29 | 24.75 | 231.04 | 222.86 |
| 8 Paid-up equity share capital (Face value ₹10 per share) | 391.86 | 391.86 | 391.86 | 391.86 | 391.86 |
| 9 Other equity | 2,919.50 | 2,857.19 | 2,727.65 | 2,919.50 | 2,727.65 |
| 10 Earnings per equity share (of ₹10 each): – | |||||
| a) Basic (in ₹) (*Not Annualised) | *1.83 | *0.96 | *1.62 | 5.47 | 5.11 |
| b) Diluted (in ₹) (*Not Annualised) | *1.83 | *0.96 | *1.62 | 5.47 | 5.11 |
J. G. Chemicals Limited — Audited Standalone Statement of Cash Flows for the Year ended 31st March, 2026
| Particulars | Year ended 31.03.2026 (Audited) | Year ended 31.03.2025 (Audited) |
|---|---|---|
| A. CASH FLOWS FROM OPERATING ACTIVITIES | ||
| Profit before tax | 287.11 | 270.00 |
| Adjustment for non cash/ non operating items to reconcile profit before tax to net cash flows: | ||
| – Depreciation and amortization | 14.57 | 13.85 |
| – Loss/(profit) on sale of Property, Plant & Equipment | (0.46) | (0.69) |
| – Dividend Income | (0.06) | (0.06) |
| – Net (Gain)/ Loss on sale of Investments | (13.01) | (13.08) |
| – Net (Gain)/ Loss on Investments measured at fair value through P/L | (11.53) | (9.42) |
| – Net (Gain)/ Loss on outstanding Derivative Instruments measured at FVTPL | (2.24) | 1.07 |
| – Unrealised foreign exchange fluctuations (gains)/losses, net | (11.03) | (2.08) |
| – Sundry Credit Balance Written off (net) | (0.17) | 0.01 |
| – Interest Income | (98.58) | (118.78) |
| – Provision for Employee Benefits | 10.49 | 2.99 |
| – Property, Plant & Equipment discarded | 0.23 | 1.27 |
| – Provision for Expected Credit Loss | 0.08 | 0.02 |
| – Finance cost | 2.54 | 2.55 |
| Operating profit before working capital changes | 177.94 | 147.65 |
| Movements in working capital: | ||
| – Decrease/(increase) in inventories | (7.46) | (162.02) |
| – Decrease/(increase) in trade receivables | (70.30) | (47.57) |
| – Decrease/(increase) in loans and other financial assets and other assets | (75.13) | (20.07) |
| – Increase/(decrease) in trade and other payables | (39.18) | 15.09 |
| Cash generated from / (used in) operations | (14.13) | (66.91) |
| – Direct taxes paid (net of refunds) | 59.00 | 67.30 |
| Net Cash generated from / (used in) operating activities (A) | (73.13) | (134.21) |
| B. CASH FLOWS FROM INVESTING ACTIVITIES | ||
| – Purchase of Property, Plant & Equipment and Intangible Assets | (324.60) | (8.90) |
| – Proceeds from sale of Property, Plant & Equipment | 0.68 | 0.97 |
| – Dividend Income | 0.06 | 0.06 |
| – Interest Income | 118.11 | 87.34 |
| – Proceeds from sale of investments | 295.65 | 511.36 |
| – Payment for purchase of investments | (519.00) | (464.78) |
| – Loan to Subsidiary Company | (140.78) | (310.00) |
| – Redemption / Maturity of Bank Deposit (Net) | 517.58 | 300.00 |
| – Term deposits with original maturity period of more than three months | – | (34.90) |
| Net Cash generated from / (used in) investing activities (B) | (52.29) | 81.17 |
| C. CASH FLOWS FROM FINANCING ACTIVITIES | ||
| – (Paid)/Payable to selling shareholders | – | (14.53) |
| – (Paid)/Payable against share issue expenses | (8.61) | (129.30) |
| – Proceeds/ (Repayment) of current borrowings (net) | 61.52 | (1.59) |
| – Dividend Paid | (39.19) | – |
| – Interest paid | (2.60) | (2.50) |
| Net Cash generated from / (used in) financing activities (C) | 11.13 | (147.93) |
| Net increase/ (decrease) in cash and cash equivalents (A+B+C) | (114.29) | (200.98) |
| – Cash and cash equivalents at the beginning of the year | 235.96 | 436.93 |
| – Effect of exchange rate fluctuations on cash held in foreign currency | (0.01) | – |
| Cash and cash equivalents at the end of the year | 121.66 | 235.96 |
J. G. Chemicals Limited — Notes: Objects of the issue utilization (₹ in Millions)
| Objects of the issue | Amount Proposed to be utilised | Utilised upto March 31, 2026 | Un-utilised upto March 31, 2026 |
|---|---|---|---|
| 1) Investment in Material Subsidiary, viz. BDJ Oxides Pvt Ltd. Comprising of: (i) repayment or pre-payment, in full or in part, of all or certain borrowings availed by the Material Subsidiary | 250.00 | 250.00 | – |
| 1) Investment in Material Subsidiary, viz. BDJ Oxides Pvt Ltd. Comprising of: (ii) funding capital expenditure requirements for setting up of R&D Centre | 60.58 | 17.96 | 42.62 |
| 1) Investment in Material Subsidiary, viz. BDJ Oxides Pvt Ltd. Comprising of: (iii) funding its long-term working capital requirements | 600.00 | 431.40 | 168.60 |
| 2) Funding long-term working capital requirements of the Company | 350.00 | 229.90 | 120.10 |
| 3) General corporate purposes | 232.66 | 232.66 | – |
| Total | 1,493.24 | 1,161.92 | 331.32 |
J. G. Chemicals Limited — Audited Consolidated Balance Sheet as at 31st March, 2026 (₹ in Millions)
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| A ASSETS | ||
| 1) Non-current assets | ||
| (a) Property, Plant and Equipment | 672.23 | 389.06 |
| (b) Capital work-in-progress | 77.60 | 10.92 |
| (c) Intangible Assets | 0.64 | 0.13 |
| (d) Financial Assets: | ||
| (i) Investments | 138.11 | 121.84 |
| (ii) Other Financial Assets | 8.17 | 7.26 |
| (e) Deferred tax assets (net) | – | – |
| (f) Other Non-Current Assets | 6.42 | 9.69 |
| Total Non-current assets | 903.17 | 538.90 |
| 2) Current assets | ||
| (a) Inventories (Refer Note 6) | 918.02 | 1,114.44 |
| (b) Financial Assets: | ||
| (i) Investments | 1,219.00 | 390.21 |
| (ii) Trade Receivables | 1,710.28 | 1,418.52 |
| (iii) Cash and Cash Equivalents | 162.17 | 313.77 |
| (iv) Bank Balances other than (iii) above | 221.99 | 739.54 |
| (v) Other Financial Assets | 131.23 | 186.47 |
| (c) Current Current Tax Assets (net) | 3.42 | – |
| (d) Other Current Assets | 423.23 | 277.44 |
| Total current assets | 4,789.33 | 4,440.40 |
| TOTAL ASSETS | 5,692.50 | **4,979.30 |