Jain Irrigation Systems Limited — Quarter and year ended March 31, 2026
| 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 |
|---|---|---|---|---|---|
| INCOME | |||||
| Revenue from operations | 1,003.15 | 919.66 | 1,027.33 | 3,533.29 | 3,259.02 |
| Other income | 2.13 | 6.97 | 2.09 | 19.57 | 17.35 |
| Total Income | 1,005.28 | 926.63 | 1,029.42 | 3,552.86 | 3,276.37 |
| EXPENSES | |||||
| Cost of materials consumed | 508.20 | 474.76 | 550.74 | 1,881.08 | 1,830.67 |
| Change in inventories of finished goods | 31.84 | 48.28 | 22.19 | 54.71 | (31.25) |
| Employee benefits expense | 86.29 | 95.65 | 92.64 | 372.49 | 352.51 |
| Finance costs | 75.76 | 75.15 | 75.69 | 296.27 | 291.69 |
| Depreciation and amortisation expense | 43.70 | 41.39 | 45.38 | 167.81 | 159.01 |
| Other expenses | 210.97 | 165.29 | 201.83 | 692.52 | 636.10 |
| Total expenses | 956.76 | 900.52 | 988.47 | 3,464.88 | 3,238.73 |
| Profit / (Loss) before exceptional items and tax | 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 |
| Income tax expense | |||||
| Current tax | – | – | – | – | – |
| Deferred tax expenses / (benefit) | 37.24 | 1.64 | 12.66 | 43.23 | 12.92 |
| Total tax expense | 37.24 | 1.64 | 12.66 | 43.23 | 12.92 |
| Profit / (Loss) for the period / year | 11.28 | 3.75 | 28.29 | 24.03 | 24.72 |
| 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) | (1.38) | 5.10 | (0.77) |
| – Income tax relating to the above items | 0.06 | 0.16 | 0.49 | (1.28) | 0.27 |
| Other comprehensive income (net of tax) | 1.32 | (0.29) | (0.89) | 3.82 | (0.50) |
| Total comprehensive income for the period / year (after tax) | 12.60 | 3.46 | 27.40 | 27.85 | 24.22 |
| Paid-up Equity Share Capital (face value of ₹ 2/- each) | 146.78 | 146.78 | 138.22 | ||
| Other Equity excluding revaluation reserve as per Balance Sheet | 5,011.51 | 4,842.55 | |||
| Earnings per Equity Share (of ₹ 2/- each) (Quarterly not annualised) | |||||
| Basic earnings per share (in ₹) | 0.15 | 0.06 | 0.41 | 0.33 | 0.36 |
| Diluted earnings per share (in ₹) | 0.15 | 0.06 | 0.40 | 0.33 | 0.35 |
| 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 |
|---|---|---|---|---|---|
| Particulars | Quarter-Ended | Year-Ended | |||
| Audited 31/Mar/26 | Un-Audited 31/Dec/25 | Audited 31/Mar/25 | Audited 31/Mar/26 | 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 |
| 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 |
|---|---|---|---|---|---|
| 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 |
| 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 |
|---|---|---|---|---|---|
| 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 | Audited 31/Mar/26 | 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 |
| Particulars | Audited 31/Mar/26 | Audited 31/Mar/25 |
|---|---|---|
| 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 in inventories and biological assets | 26.51 | (134.38) |
| – (Increase) / Decrease in other financial assets | 12.19 | (33.62) |
| – (Increase) / Decrease in other assets | (49.96) | (7.83) |
| – Increase / (Decrease) in trade payables | (12.72) | (2.90) |
| – Increase in other financial liabilities | – | – |
| – Increase / (Decrease) in other liabilities | (9.84) | 0.39 |
| (37.39) | 41.61 | |
| Cash generated from operations | 358.22 | 424.63 |
| Income tax (paid) / refund | (8.05) | 9.07 |
| Net cash generated from operating activities [a] | 350.17 | 433.70 |
| CASH FLOW FROM INVESTING ACTIVITIES: | ||
| Purchase of property, plant and equipment including Intangible assets | (122.93) | (148.78) |
| Proceeds from sale of property, plant and equipment | 1.57 | 3.21 |
| Maturity of fixed deposits (net) | (6.45) | 0.35 |
| Interest & dividend received | 12.13 | 7.42 |
| Net cash (used in) investing activities [b] | (115.68) | (137.80) |
| CASH FLOW FROM FINANCING ACTIVITIES: | ||
| Proceeds by way of issue of equity shares |