Interim report
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O JRIN Jain Irrigation Systems Ltd. Small Ideas. Big Revolutions.® Regd. Office: Jain Plastic Park, P.0.Box: 72, N.H.No. 53, Jalgaon — 425 001. India. Tel: +91-257-2258011; Fax: +91-257-2258111; E-mail: jis|@jains.com; Visit us at: www.jains.com CIN: L29120MH1986PLC042028 JISL/SEC/2026/11/B-2/B-6 November 04, 2026 To, To, BSE Ltd., National Stock Exchange of India Ltd., Corporate Relationship Department, Exchange Plaza, C-1, Block G, 1t Floor, New Trading Wing, Rotunda Bandra Kurla Complex, Building, P. J. Tower, Dalal Street, Bandra (East), Mumbai - 400 001. Mumbai - 400 051. Email: corp.relations@bseindia.com Email : cc@nse.co.in Ref: Code No. 500219 (BSE) & JISLJALEQS (NSE) for Ordinary Equity Shares Code No. 570004 (BSE) & JISLDVREQS (NSE) for DVR Equity Shares Sub: Unaudited Standalone and Consolidated Financial Working Results for the quarter and half year ended September 30, 2026 Dear Sir/Madam, In continuation to our letter No. JISL/SEC/2026/10/B-2/B-6, dated October 28, 2026, we write to inform you that the Board of Directors have met at Jalgaon and via Video Conferencing/Audio Visual means today and considered, approved Unaudited Standalone and Consolidated Financial working results for the quarter and half year ended September 30, 2026. We attach herewith Unaudited Standalone and Consolidated Financial working results for the quarter and half year ended September 30, 2026 in the prescribed format together with notes duly signed by the Managing Director of the Company. Also, please find attached herewith the Limited Review Report for the quarter and half year ended September 30, 2026, issued by the Statutory Auditors of the Company, M/s. Singhi & Co., Chartered Accountants, Kolkata, on the Standalone and Consolidated Financial Statements of the Company, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. We are also arranging to publish the said results in newspapers as per Regulation 47 (1) (b) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The meeting commenced at 02:30 PM and ended at 03:25 PM. Please receive the above in order, take the same on record and acknowledge. Thanking you, Yours faithfully, For Jain Irrigation Systems Ltd. A. V. Ghodgaonkar Company Secretary Encl: a/a
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> JRIN Jain Irrigation Systems Lid, Small Ideas. Big Revolutions. Regd. OFf: Jain Plastic Park, N.H. No.53, Bambhari, Jalgaon - 425001, India. Tel: +91-257-2258011; Fax: +81-257-2258111; E-mail: sl @jains.com; Website: wwww jains.com; CIN: L29120MH1986PLC042028 699.32 142641| 161049 | 353329 257 1137 7.66 13.94 10.47 1957 727.66| 71069| 69898 143835 1.62096| 355286 38711| 41389 35219 80100| 89B11| 188108 Change in inventories of finished goods 1836 (3377 667 (s (25.40) 5471 Employee benefits expense 2497 9458 9459 18955| 1%054| 37249 Finance casts 7325 6975 722 wa00| us36| 29627 Depreciation and amorti 362" 4335 4115 86.97 8272 167.81 Other expenses 127.47] 14032| 125| 26773| 31626| esas2 [Total expenses 74478 _ 728.03| 6%.10] 147290 | 1607.55 3.464.88 Profit /{Loss) before exceptional items and tax 7.2 __17.43 28] [(4ss)| 1337 87.98 Exception items gain / (loss) 5 z B - - 12072 Profit/ (Loss) before tax @) (e 28| Bass)| 1337 67.26 income tax expense Current tax r E - - - - Deferred tax expenses / (benefit) (266 (3.49) 092 6.15) 435 323 [ Total tax expense 12.66)] (3.39)] 0.92 16.15)] 335 3.3 Profit / {Loss) for the period / year Tiaas) _ (13.99) 196] (2840) 5.0z 20,03 (Other comprehensive incame Items that will ot be reclassified to profit or loss - Remeasurements of defined benefit obligations gains / (loss) (276) (0.50] 316 (3.56)) 429 510 ~Income tax relating to the above items 069 020 f110) 0.9 (1.50) (1.28) Other comprehensive incame (net of tax) 2.07) T0.60) 206 2.67] 273 382 Total comprehensive income for the period / year 0653 (14.54 s02] _ @Loj| 1181 7785 Paid-up Equity Share Capital (face value of X 2/- each) w678| 678 1678 w678| w678 14678 Other Equity excluding revaluation reserve as per Balance Sheet 501151 Earming per Equity Share (of % 2/- each] (Quarterly not annualised) Basic earnings per share (in %) (020) (03] 0 (039) 012 033 Diluted earnings per share (in 2) {020) (0.19) 002 (033) 012 033 Notes 1 The un-audited Standalone financial resuits for the quarter and half year ended September 30, 2026 were reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors of the Company at its meeting held on November 04, 2026 and are available on the Company's website -wwiw jains.com. ~ The statutory Auditors - M/s Singhi & Co., Chartered Accountants, have carried out limited review of the results for the quarter and half year ended September 30, 2026, Finance cost includes non-cash transaction being unwinding of 0.01% NCDs/ECBs as per effective interest rate of % 21.53 Crore, :20.93 Crore and X 19.58 Crore for the quarter ended September 30, 2026, quarter ended June 30, 2026 and quarter ended September 30, 2025 respectively. The amount for half year ended September 30, 2026 and September 30, 2025 and for the year ended March 31, 2026 are X 42.46 Crore and X 38.89 Crore and ¥ 83.61 Crore respectively. w 4 Other expenses Includes foreign exchange gain of % 3.80 Crore, % 2.21 Crore and X 7.93 Crore for the quarter ended September 30, 2026, quarter ended June 30, 2026 and quarter ended September 30, 2025 respectively. The amount for half year ended September 30, 2026 and September 30, 2025 and for the year ended March 31, 2026 are X 6.1 Crore and ¥ 10.28 Crore and X 22.92 Crore respectively. Exceptional Items include % 20.72 crore accounted during the year ended March 31, 2026, due to impact of new labour cades effective from November 21, 2025.
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> JRIN Jain Irrigation Systems Lid. Smal Ideas. Big Revolutions. Regd. Off: Jain Plastic Park, N.H. No.53, Bambhori, Jalgaon - 425001, India. Tel: +91.257-2258011; Fax: +91-257-2258111: E-mall: jis jalns.com: Website: www.jains.com; CIN: L29120MH1986PLC042028 QUARTER ENDED REPORTING OF STANDALONE SEGMENT WISE REVENUE, RESULTS, ASSETS AND LIABILITY UNDER REGULATION 33 OF SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATION 20 a) Hi-tech Agri Input Products 49533 45079 47524 94612 1,056.35| 234435 b) Plastic Division 22976 2853 21608 47829 556.14 | 1,188.94 Total 725.09 699.32 69132 | 1,60401| 161049 | 3,533.29 Less : Inter Segment Revenue 5 5 5 = = = Net Sales / Income From Operations 725.09 699.32 €9132 | 1,42441| 161049 3,533.29 2[Segment Result a) Hitech Agri Input Products 5336 27.04 55.80 8040 115.94 294.90 b) Plastic Division 020 1391 1064 14.11 22.32 69.78 [Total 53.56 4095 66.00 3451 148.26 364.68 Un-allocable expenditure (net): Less: i) Finance Costs (gain) / loss 7325 69.75 7122 143.00 14536 29627 ii) Other un-allocable expenditure / {income} (net) (2.57) (12.37) (7.66) (13.99) (10.47) (19.57) Profit / ( Loss ) Before Tax / Exceptional items 117.12) (17.43), 238 134.55) 1337 87.98 Exceptional items gain / (ioss) E = - - - 120.72) Profit / (Loss) before tax 117.12), 117.03) 288 134.55) 1337 6726 34 [segment Assets ) Hi-tech Agri Input Products Division 381933 391859 3857.47| 381933 3,957.47| 384061 b) Plastic Division 129700 136027| 133371| 120709| 133371| 141424 ) Un-allocable 3427.40| 3,375.14| 3301.26| 3427.40| 330126 337528 Total Assets 854382 | 8,654.00| 859244 8543.82| 859244 8,580.13 38 |Segment Liabilities ) Hi-tech Agri Input Products Division 508.84. 515.98 604.52 508.84 604.52 47529 b) Plastic Division 227.60 28195 27205 227.60 272,05 269.57 <) Un-aliocable 26806 | 271232| 257362| 268016| 257362 267698 Total Liabilities 341660 | 3,51025| 3,45019] 30416.60| 345019 342184 Segment Note 1) Company has considered business segment for reporting purpase, primarily based on customer category. ‘The products considered for the each business segment are: a) Hi-tech Agri Input Procucts divisian includes Micra Irrigation Systems,Solar Agri Pump,Intergrated Irrigation Projects, Tissue Culture Plants, Solar Thermal Praducts, Solar Photavoltaic System, Solar Power Pack, Solar Pawer generation and Agri R&D Actvities. b) Plastic Division includes PVC Piping Products, PE Piping Praducts, Piping Projects and Plastic Sheets. 2) The revenue & results figure given above are directly identifiable ta respective segments and expenditure on common services incurred at the corporate level are allocated to the identified segments based on the segment revenue. 3) Segment Assets & Liability figures given above are directly identifiable to respective segments and Assets & Liability for corporate office and investments have been shown as “Un-allocable”’. Jalgaon, November 04, 2026 Anil 8. Jain Vice Chairman & Managing Director
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> JRIN Jain Irrigation Systems Lid. Small Ideas. Big Revolutions. Regd. Of: ain Platic Park, N.H. No.53, Bambhor, Jalgaon - 425001, ndia. Tel: 491-257-2258011; Fax: +91-257-2256111; E-maik:isl@jains com; Websita: wiwjains.com; CIN: LI9120MH1986PLC042028 \NDALON Rin Crore Non-current assets Property, Plant and Equipment 263185 2,664.62 Right to Use asset 7.77 8203 Capital work-in-progress 7698 5496 Investment property 805 920 Other Intangible Assets 081 219 Financial Assets ) Investmentsin subsidiartes and assoclates 1,386.98 1,386.98 (il Investments 7208 6871 (i Loans. 1632 1609 {iv) Other financial assets 169.93 166.09 Deferred tax assets (net) 50.74 43.70 Income Tax assets (net) - 2755 Other non-current assets 1693 16.40 4,508.00 453852 | Current assets Inventories 83231 835,59 Blological assets other than bearer plants 20402 20061 Financial Assets () Trade Receivables. 1,867.09 2,00062 (i) Cash and cash equivalent 34.49 8.78 (i) Bank balances other then () above 2566 18.87 () Loans 1174 1115 {v) Other financial assets 381.84 357.06 Income tax assets {net) Other current assets 638.27 53393 3,035.42 404161 TOTAL ASSETS 8,543.82 8,580.13 EQUITY AND LIABILITIES EQUITY Equity Share capita! 14678 us7R (Other Equity 4,980.44 501151 Equity attributable to owners of JISL 527.22 5,158.29 Non-controlling interests = = |Total Equity 5127.22 5,15829 LIABILITIES Non - Current liabilities Financial Lalbilitles ) Borrawings 159.62 13045 (1) Lease Liabilities 60.80 63.12 Provisions 66.98 6047 287.40 254.04 Curvent liabilities Financial Liabllities (i) Borrowings 2,228.07 2,279.60 (il Lease Liabilities 412 353 i) Trade payables Total outstanding dues to Micro and Small Enterprises 46.60 4386 Total outstanding dues to others 24197 24203 Acceptances 188.75 176.06 (iv) Other financial liabilities . 2641 198.00 Provisions 2413 20 Income tax llabilties net) 185 - Other current liabilities 167.30 20270 312920 Total Liabilities 3.416.60 Total Equity and Liabilities 8,503.82
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s > JRIN Jain Irrigation Systems Ltd. Small Ideas. Big Revolutions. Regd. Off: Jain Plastic Park, N.H. No.53, Bambhori, Jaigaon - 425001, India. 91-257-225801,; Fax: +31-257-2258111; E-mal: jisl@jains.com; Website: www jains.com; CIN: [29120MH1986PLC042028 STANDALONE CASH FLOW STATEMENT HALF YEAR ENDED SEPTEMBER 30, 2026 It |CASH FLOW FROM OPERATING ACTIVITIE: Profit before tax (3.55) 1337 67.26 |Adjustments far: Depreciation and amortisation expense 86.97 8272 167.81 Irrecoverable claims, Bad debts and Provisions for bad and doubtful debts 229 11.00 4912 Unrealized forex exchange gain / loss [net) 7.46 1321 (1.28) (Gain) / Loss on sale of Property, Plant and Equipment {net) (0.04) (©33) (0.17) Finance cost 143.00 14536 296.27 Provisions no longer required written back (0.31) (1.38) (162) Provision for gratuity . 3.67 225 25.07 Provision for leave encashment 139 (0.44) {0.43) Dividend and Interest Income (13.90) (10.13) (19.40) Change in fair value of biological assets (27.91) (8.26) (23.13) Fair value changes of investments 001 - - Operating profit before changes in assets and liabilities 168.08 24737 569.50 [Adjustments for Decrease in trade receivables 12250 (127.83)] (140.07) (Increase) / Decrease in inventories and biological assets (12.22) (55.40) 26.51 (Increase) / Decrease in other financial assets (28.44) 1226 1219 (increase) / Decrease in other assets (105.06)] (10.47) (29.96)| Increase / (Decrease) in trade payables 17.39 6.01 (12.72) Increase in other financial liabilities 26.04 2329 (9.84)] Increase / (Decrease) in ather liabilities (35.41) 122.46)] (37.39) (Cash generated from operations 15288 7277 358.22 Income tax (paid) / refund 25.40 (7.48) (8.05] Net cash generated from operating activities [a] 18228 65.29 350.17 |CASH FLOW FROM INVESTING ACTIVITIES: Purchase of praperty, plant and equipment including Intangible assets (67.00) (33.91) 122.93) Proceeds from sale of property, plant and equipment 008 135 157 Maturity of fixed deposits (net) (6.79) (2.60) (6.45) Interest & dividend received 92,93 478 1213 Net cash (used in) investing activities (b] (63.78] (30.38) (115.68] CASH FLOW FROM FINANCING ACTIVITIES: Proceeds by way of issue of equity shares - 14967 14967 Proceeds from non-current borrowings 15.77 - 21.88 Repayment towards non-current borrowings (267.93) (122.72)] (217.22) Principal payment of lease liability (1.73) (1.36) (2.92) Proceads / {repayment) in working capital borrowings (net) 8657 39.30 83.24 Interest and finance charges paid (100.47) (106.47) (212.00) Dividend and dividend distribution tax paid - (0.06) - Net cash (used in) financing activities (c] [167.79) [4163) (177.35) Net {Decrease) in cash and cash equivalents [asbec] (49.29) (6.72) 5714 (Cash and cash equivalents as at the beginning of the period 8378 26.66 26.64 Cash and cash equivalents as at the end of the period 3449 1952 83.78 Cash and cash equivalents Includes: Cash and cash equivalents Cash on hand 036 100 082 Bank balances - In current accounts 3413 18.92 8296 Cash and cash equivalents as at the end of the year 34.49 15.92 83.78 [Overdrawn bank balances [considered as cash and cash equivalents for cash flow) - - = [Cash and cash equivalents as at the end of the year 3989 1952 83.78 The above Cash Flow Statement has been prepared under 1 of Cash Flow,
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> JRIN Jain Irriation Systems Ltd. Small Ideas. Big Revalutions. Regd. Off: ain Plastic Park, N.H. No.53, Bambhori, Jalgaon - 425001, Ind Tel: +91-257.2258011; Fax: +31-257-2258111; E-mi Revenue from operations 157666 | 1,508.37| 1,432.33| 3085.03| 2977.98| 639952 Gther income 0.95 9.95 5.82 10.30 7.85 13.79 Total Income 1577.61| 151832| 1,438.15] 3095.93| 2985.83 | 6,413.31 EXPENSES o Cost of materials consumed 887.37 525,82 80261| 1813.19| 1,750.18 3,631.95 Change in inventaries of finished goods and work in progress. (11.17) (92.91)| (44.58); {104.08) 1106.90); (16.91); Employee benefits expense 212.86 207.62 201.42 42048 39153 784.98 Finance costs 119.33 11056 115.67 229.89 229.68 45838 Depreciation and amartisation expense. 73.77 73.75 7031 14752 13835 28185 Other expenses 280,07 303.51 273.70 583.58 54197 1,190.58 Total expenses. 156223 | 152835| 1315.13| 3,09058| 2094481 6,330.83 Profit / (loss) before tax & share In net prafit ‘of assoclate and Joint venture 1538 110.03)] 19.02 535 41.02 82.48 Share of profit / {loss) in assaciate and jalnt venture 254 0.30 11.23)] 2.84 (2.30)] {2.55)] Prafit / {loss) before exceptional items and tax 17.92 (9.73) 17.73 8.19 872 74.93 ‘Excaptional items gain / (joss) = > = £ : 55.33)] Profit/ (loss) before tax FU Y I X2 R A7) B15| 3872 1960 Income tax expense Current tax 9.75 9.91 1.7), 19.66 136 634 Deferred tax expenses/[benefit) 19.84)) [1.84), 4,16 111.68) 10.83 53.25 ITotal tax expense 10.09) 8.07 2.45 7.98 12.19 59.59 Prafit / (loss) for the period / year 18.01 117.80) 15.34 0.21 2653 139.39). ther comprehensive income 4 Itemms that will nat be reciassified to prafit or loss -Remeasurements of dafined benefit obligations gains/ (loss) {2.76)| {1.03) 352 3.79) 490 6.26 - Net gain / (loss) on fair value of equity instruments - - - - - (8.63) - Income tax relating to the above items 0.66 0.27 (1.21) 093 (1.67) (1.60) - Share of 001 In associate - - - - s {0.12)) (1) teems that will be redassified to profit or loss « Exchange differences on translation of foreign operations 17.12 (250 43.07 1462 3881 112.98 Other comprehensive incame (net of tax) 15.02 (3.26)) 51.38 11.76 42.04 108.89 Tatal comprehensive income for the period / year 33.03 (21.06); 66.72 11.97 68.57 68.90 Profit attributable to: ‘Owners of equity 16.94 (14.93) 1533 201 2926 (24.61), Non-cantrollng Interest 17| @enl oor| peo) 273 fisas) 18.01 {17.80)| 15.34 0.21 2653 (39.99); Other comprehensive Income attributable to: Qwners of equity 14.44 (3.06)) 5027 1138 41,50 107.80 Nen-contralling interast 0.58 10.20) 111 0.38 0.14 1.09 10z (26] S138| 1176| 4204 10889 Tatal comprehensive income attributable to; Owners of equity 3138 (17.99) 65.60 1339 7118 83.19 Non-controlling interest 165 13.07)] 112 1.42)) 2.59)] [14.29)) 3303 (21.08)] 66.72 1197 68.57 68.90 Paid-up Equity Share Capital (face value of ¥ 2/- each) 146.78 146.78 146.78 146.78 146,78 146.78 Other Equlty excluding revaluation reserve as per Balance Sheet 5,703.33 €arning ser Equlty Share (of €2/~ each) (Quarterly not annualised) Eamings per equity share Basic earnings per share (in ) 023 (0.20)| 021 0.03 0.41 (0.34)) Diluted earnings per share (in 2] 023 10.20) 0.20 003 040 1034}
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Notes The un-audited Consolidated financial results of Jain Irrigation Systems Limited (the “Company”) which includes the financial results/financial information of its Subsidiaries (including step down subsidiaries) [collectively the “Group”] and its interest in one Associate and one Joint Venture for the quarter and half year ended September 30, 2026 have been reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors of the Company at its meeting held on November 04, 2026 and are available on the Company's website -www.jains.com. 2 The statutory Auditors - M/ Singhi & Co., Chartered Accountants, have carried out limited review of the results for the quarter and half vear ended September 30, 2026. 3 Other expenses includes foreign exchange gain and derivatives (loss) of X 16.37 Crore, < 2.79 Crore and ¥ 17.61 Crore for the quarter ended September 30, 2026, quarter ended June 30, 2026 and quarter ended September 30, 2025 respectively. The amount for half year ended September 30, 2026 and September 30, 2025 and for the year ended March 31, 2026 are 19.16 Crore and X 47.11 Crore and X 81.34 Crore respectively. 4 Finance cost includes non-cash transaction being unwinding of 0.01% NCDs/ECBS as per effective interest rate of X 21.53 Crore, % 20.93 Crore and % 19.58 Crore for the quarter ended September 30, 2026, quarter ended lune 30, 2026 and quarter ended September 30, 2025 respectively. The amount for half year ended September 30, 2026 and September 30, 2025 and for the 'year ended March 31, 2026 are X 42.46 Crore and % 38.89 Crore and % 83.61 Crore respectively. 5 Exceptional Items included the following : 1) % 23.97 crore accounted during the year ended March 31, 2026, due to impact of new labour codes effective from November 21, 2025. i) % 14.91 Crore accounted during the year ended March 31, 2026, as de-recagnition of goodwill on account of liquidation of one of the non-operational subsidiary company of the Group and expenses incurred by a subsidiary company % 16.45 Crore on account of a prolonged disruption in production arising from the immediate shutdown and repair of critical plant equipment, which are not in the ordinary course of business.
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+ JRIN Jain Irrigation Systems Ltd. Small ideas. Big Revolutions. Regd. Off: Jain Plastic Park, N.H. No.53, Bambhari, algaon - 425001, I Tel: +91-257-2258011; Fax: +31-257-2258111, E-mail: jisl@jains.com; Website: www.jains.com; CIN: L29120MH1986PLC042028 QUARTER ENDED REPORTING OF CONSOLIDATED SEGMENT WISE REVENUE, RESULTS, ASSETS AND LIABILITY UNDER REGULATION 33 OF SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATION 2015 Xin Crore. | Halr-Years fear-Ended -Audited | Un-Audited fflfi%m == 0y | 30/Sep/26 | 30/5ep/25 | 31/Miar/zs |Segment Revenue : (Revenue from operations) 3) Hi-tech Agri Input Products 497.80 450.79 474.67 948.59 1,052.45 2,342.89 b) Plastic Division 519.85 509.85 441.91 1,029.70 952.05 1,934.61 c} Agro Processing Division 559.01 547.73 51575 1.106.74 973.48 2,062.02 Total 1,576.66 1,508.37 1,432.33 3,085.03 2,977.98 6,399.52 Less : Inter Segment Revenue = = = B s = Revenue from operations 1,576.66 1,508.37 1,432.33 3,085.03 2,977.98 6,399.52 2{Segment Result 3} Hi-tech Agri Input Products 56.08 25.89 5413 81.97 111.25 263.29 i5) Plastic Division 30.82 43.08 36.97 73.90 84.40 142,03 <) Agro Processing Division 47.33 22.13 39.27 69.46 75.39 10273 |Total 134.23 91.10 130.37 225.33 271.04 508.05 Un-allocable expenditure {net): Less: i) Finance Costs. 11933 11056 115.67 229.89 229.68 458.38 ) Share of (profit)/loss in associate {net of tax) (254) (0.30)| 123 (2.84)) 230 755 iii) Other un-aliocable expenditure / (income) (net) 10.48) {9.43)| 14.32)] 19.91) 034 (32.81) Profit before exceptianal items and tax 17.92 9.73)] 17.79 8.19 387 74.93 Exceptional items gain / (loss) - - - - - (55.33) Profit before tax 17.92 19.73); 17.79 8.19 3872 19.60 34 |Segment Assets a) Hi-tech Agri Input Products Division 4,905.83 4,987.35 5,002.66 4,905.83 5,002.66 4,929.02 5] Plastic Division 2,021.27 2,047.65 1,974.39 2,021.27 1,974.39 2,100.41 c) Agro Processing Division 3,337.54 3,333.57 3,132.03 3,337.54 3,132.00 324454 d) Un-allocable 1,982.14 1,929.82 1,868.50 1.982.14 1,868.50 1,881.47 Total Assets. 12,246.78| 12.298.39 | 11.977.58| 12.246.78 | 11,977.55 | 12,155.44 38 |Segment Liabilities ) Hi-tech Agri Input Products Division 522.90 526.46 588.74 522.90 588.74 485.54 b) Plastic Division 776.13 813.83 77093 776.13 770.93 81032 c] Agro Processing Division 2,227.17 2,238.32 2,045.91 2,227.17 2,045.91 2,184.73 d) Un-allocable 2,826.47 2,857.04 2,730.99 2,826.47 2.730.99 2,824.74 Total Liabilities 6,352.67 6,435.65 6,136.57 6,352.67 6,136.57 6,305.33 Segment Note 1) Graup has cansidered business segment for reporting purpose, primarily based on customer category. The products considered for the each business segment are: 3 Hi-tech Agri Input Products division includes Micro Irrigation Systems, Solar Agri Pump,Intergrated Irrigation Projects, Tissue Culture Plants,Solar Thermal Products, Solar Photovoltaic Systems, Solar Power Pack, Solar Power generation and Agri R&D Activities. b} Plastic Division includes PVC Piping Products, PE Piping Products, Piping Projects and Plastic Sheets, ¢} Agro Processing includes Fruits, Onion Products, Spices and Bio Gas. 2) The revenue & results figure given above are directly identifiable to respective segments and expenditure on common services incurred at the corporate level are not directly identifiable to respective segments have been shown as “Other Un-allocable Expenditure”. 3) Segment Assets & Liability figures given above are directly identifiable to respective segments and Assets & Liability for corporate office and investments have been shown as “Un-allacable”, 4) Total segment liabilities includes non-controlling interest of X 146,29 Crore, X 144.64 Crore, and X 156, tage 2s at September 30, 2026, June 30, 2026 and September 30, 2025 respectively \ON § > < : © - o o Jlalgaon, November 04, 2026 ?‘ % 0‘?‘ = iz '~ & i For Jaln Irvigation Systems Led,, - Anil 8. Jain Vice Chairman & Managing Directar
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> JRIN Jain Irrgation Systems Ltd. Small Ideas. Big Revolutions. Aegd. Of:fain Plastic Park, N.H. No.53, Bambhori,Jagaon - 425001, Indi Tel: +91:257-225801; Fax: +91-257-2258111; E-mal: s @)ains.com; Website: wwavjains.com; CIN: L29120MH1986PLCD42028 Xin Crore Non-current assets Property, Plant and Equipment 411424 4,147.99 Right to Use 25017 258.18 (Capital work-in-progress 8961 5920 |Gooduwill on consalidation 17835 17835 Investment property 805 9.20 Other Intangible Assets 17.88 1935 Investments accounted for using the equity method 4074 3718 Financial Assets (i) Other investments 131210 1,293.68 {ii) Other financial assets 17673 17292 [Deferrad tax assets (net) 166553 14586 Income Tax assets (net) 970 4350 (Other non-current assets 4134 4203 6,405.64 6,407.44 Current assets inventories 198176 1,882.01 Biological assets other than bearer plants 204.02 20061 Financial Assets (i) Trade Receivables 2,149.12 227398 i) Cash and cash equivalent 6295 12207 (i) Bank balances other then (ii) above 35.82 3103 (iv) Loans. 3425 3180 (v) Other financial assets s523.10 497.60 Other current assets 81012 708.94 584114 5.743.00 [Total assets 12,246.78 12,155.44 EQUITY AND LIABILITIES EquiTy Equity Share capital 14678 4678 |Other Equity 5,747.33 570333 Equity attributable to equity holders of the parent 589411 585011 Non-cantrolling interests 14529 7. Total Equity 6,040.40 5,.997.82 LIABILITIES Non - Current labilities Financial Laibilities (i) Borrowings 733.10 864.77 i 21629 22134 (il Other financial lisbilities - 942 Provisions 8125 73.60 Deferred tax libilities net) 2398 47.66 1053562 121679 Current liabilitles Financial Laibilities (i) Borrowings 330177 3,197.69 ease Liabilities. 2150 2196 {ii) Trade payables Total outstanding dues to Micro and Small Enterprises 6570 65.28 Total outstanding dues to others 905.95 819.62 Acceptances 21558 20972 (iv) Other financial labilities . 356.04 31045 Provisions 3289 2895 Other current i 23564 28334 Current tax liabilities (net) 1673 382 515175 454083 Total Liabilities 6,206.38 5,157.62 Total Equity and Liabilities 12,206.78 12,155.44
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» JRIN Jain Irrigation Systems Ltd. ‘SmallIdeas. Big Revolutions. Regd. Off: ain Plastic Park, N.H. No 53, Bambhori,Jalgaon - 425001 I Tel: #91-257-2258011; Fax: +91-257-2258111; E-mail: isl@ains.com; Website: wiw.jains.com; CIN: L29120MH1986PLC042028 CONSOLIDATED CASH FLOW STATEMENT FOR HALF YEAR ENDED SEP 30, 2026 tinGoe [CASH FLOW FROM OPERATING ACTIVITIES: [Profit befare tax 819 872 1950 |Adjustments for: Depreciation and amortisation expense 1752 13835 28185 Irrecoverable claims, Bad debts and Provisians for bad and doubiful debts a4 1551 5659 Unrealized forx exchange gain / loss (net) (1.23) (7.38) 217 (Gain) / Loss on sale of Property, Plant and Equipment (net) (004 (0.23) (0.12) Share of (profit) in associate (2.84) 230 7.67 Finance cost 22989 22968 45838 Provisions no longer required written back (1.67) (1.40) (1.66) Provision for gratuity 602 345 20,12 Provision for leave encashment 180 (0.28) (061) Sundry credit balance appropriated (0.08) - (0.10) Dividend and Interest Income (10.86) (7.62) (13.67) Fair value changes of biological assets (27.91) (8.26) 13.3) Fait value changes of investments 001 - - [Operating profit before assets and liabiities 35321 0288 817.09 [Adjustments for Decrease / (Increase] in trade receivables 12179 (139.52) (153.09) (increase) in inventories and biological assets (115.25) (130.70) (39.45) (Increase} / Decrease in other financial assets (31.3) 515 059 (Increase) / Decrease in other assets (102.00) (s8.71) (118.74) Increase in trade payables 9265 8751 166,60 (Decraase} / Increase in other financial liabilties 36.20 4421 12.79) Increase / {Decrease} in other liabilities 147.70) 146.85) 110.63) Cash generatad from operations 30755 167.73 649,58 income tax paid 27.05 451 13081 [Net cash generated from operating activities [a] 334,60 1522 618.77 (CASH FLOU FROM INVESTING ACTIVITIES: Purchase of property, plant and eauipment including Intangible assets (121.22) (115.79) (3s3.58) Proceeds from sale of property, plant and equipment 110 3.08 1920 Purchase of investments (1.02) E: (0.45), Investmant in subsidiary companies . ®2.13) (82.13) Miaturity of fixed deposits (net) (a79) (3.15) (10.52) Interest & dividend received 1045 737 13.05 [Net cash (used in) investing activities [b] [115.28) 1150.61) (414.43) [CASH FLOW FROM FINANCING ACTIVITIES: Proceeds by way of issue of equity shares . 14967 149,67 Investment by minority shareholder . (0.54) (0.54) Procaads from non-current borrowings 158,08 132,79 32452 [Repayment towards non-current borrowings {350.03) (203.55) (361.06)| Procaeds / (repayment) in working capital borrowings (net) 11192 136.13 11168 Interest and finance charges paid (187.11) (192.20) (37059 Princigal payment of lease iability (11.19) (13.13) (2427 Dividend and dividend distribution tax aaic. - (0.06) - [Net cash (used in] financing activites (¢] 78.23] 911 1170355) Net (Decrease] in cash and cash equivalents (a+bec] (59.12) (28.28) 3375 Cash and cash equivalents as at the beginning of the year 12207 8036 8036 |Add - Cash Acauired upon addition of subsidiary - 76 2.96 Cash and cash equivalents as ot the end of the year 6235 60.04 122,07 (Cash and cash equivalents include: (Cash and cash equivalents Cash on hand 089 111 031 8ank balances - In current accounts 6206 58.93 12116 Sub total 62.95 50,04, 12207 (Overdrawn bank balances (considered 35 cash and cash eauvalgnts for cash flow] [Cash and cash equivalents as at the end of the year 6255 0,08 12207 ‘The above Cash Flaw Statement has been arepared under the out in the Indian Accounting Standard (ind AS-7) Statemens of Cash Flow.
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O JRIN Jain Irrigation Systems Ltd. Small Ideas. Big Revolutions.® Regd. Office: Jain Plastic Park, P.0.Box: 72, N.H.No. 53, Jalgaon — 425 001. India. Tel: +91-257-2258011; Fax: +91-257-2258111; E-mail: jis|@jains.com; Visit us at: www.jains.com CIN: L29120MH1986PLC042028 JISL/SEC/2026/11/B-2/B-6 November 04, 2026 To, To, BSE Ltd., National Stock Exchange of India Ltd., Corporate Relationship Department, Exchange Plaza, C-1, Block G, 1t Floor, New Trading Wing, Rotunda Bandra Kurla Complex, Building, P. J. Tower, Dalal Street, Bandra (East), Mumbai - 400 001. Mumbai - 400 051. Email: corp.relations@bseindia.com Email : cc@nse.co.in Ref: Code No. 500219 (BSE) & JISLJALEQS (NSE) for Ordinary Equity Shares Code No. 570004 (BSE) & JISLDVREQS (NSE) for DVR Equity Shares Sub: Declaration pursuant to Regulation 33 (3) (d) of SEBI (Listing Obligations and Disclosure Requirements) Requlations, 2015 Dear Sir/Madam, Pursuant to Regulation 33 (3) (d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, we hereby confirm that the Statutory Auditors of the Company i.e. M/s. Singhi & Co., Chartered Accountants, Kolkata have issued a Limited Review Report with an unmodified and unqualified opinion on the Unaudited working Financial Results of the Company (Standalone and Consolidated) for the quarter and half year ended September 30, 2026. The Limited Review Report is attached for your reference and record. Please receive the above in order and acknowledge. Thanking you, Yours faithfully, For Jain Irrigation Systems Ltd. A. V. Ghodgaonkar Company Secretary
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. fi , 161, Sarat Bose Road lng 1 0. Kolkata-700 026, (india) T +91(0)33-2419 6000/01/02 Chartered Accountants E kolkata@singhicocom wwwi.singhico.com Independent Auditor’s Review Report on the Quarterly and Year to Date Unaudited Standalone Financial Results of Jain Irrigation Systems Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To, The Board of Directors Jain Irrigation Systems Limited 1. We have reviewed the accompanying unaudited standalone financial results of Jain Irrigation Systems Limited (“the Company”) for the quarter and half year ended September 30, 2026, together with statement of standalone assets and liabilities as on September 30, 2026, the statement of standalone cash flows for the half year ended September 30, 2026 and the notes thereon (herein after referred to as “the Statement”) attached herewith. The Statement is being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations.and Disclosure Requirements) Regulations, 2015 (“the Regulation”) as amended and has been initialed by us for identification purpose. 2. This Statement, which is the responsibility of the Company’s Management and approved by the Board of Directors, in their meeting held on November 4, 2026, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under section 133, of the Companies Act, 2013 as amended read with relevant rules issued there under and other accounting principles generally accepted in India. Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, as specified under Section 143(10) of the Companies Act, 2013. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard prescribed under section 133, of the Companies Act, 2013 as amended read with relevant rules issued there under and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in terms of the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Singhi & Co. Chartered Accountants Firm Registration No. 302049E Nhve = (Navindra xm Partner Membership No. 053816 UDIN: 26053816VQYB0J5629 Place: Kolkata Date: November 4, 2026 Offices: Kolkata, Dethi NCR, Mumbai, Chennai, Bengaluru, Pune & Raipur
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Singhi e Co. i L T +91(0)33-2419 6000/01/02 Chartered Accountants E kolkata@singhicocom www.singhico.com Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Consolidated Financial Results of Jain Irrigation Systems Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To, The Board of Directors Jain Irrigation Systems Limited 1. We have reviewed the accompanying unaudited consolidated financial results of Jain Irrigation Systems Limited (“the Parent Company ”) and its subsidiaries including step down subsidiaries (the Parent and its subsidiaries including step down subsidiaries together referred to as “the Group”), and its associate company for the quarter and half year ended September 30, 2026 together with statement of consolidated assets and liabilities as on September 30, 2026, the statement of consolidated cash flows for the half year ended September 30, 2026 and the notes thereon (“the Statement”), attached herewith, being submitted by the Parent Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“the Regulation”) and has been initialed by us for identification purpose. 2. This Statement, which is the responsibility of the Parent Company’s Management and approved by the Board of Directors, in their meeting held on November 4, 2026 has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under section 133, of the Companies Act, 2013 as amended read with relevant rules issued there under and other accounting principles generally accepted in India. Our responsibility is to issue a report on the statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, as specified under Section 143(10) of the Companies Act, 2013. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. We have not performed an audit and accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4. The Statements includes the results of the entities as given in Annexure 1 to this report. 5. Based on our review conducted and procedure performed as stated in paragraph 3 above and based on the consideration of the other auditor’s review report referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard prescribed under section 133, of the Companies Act, 2013 as amended read with relevant rules issued there under and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. Offices: Kolkata, Delhi NCR, Mumbai, Chennai, Bengaluru, Pune & Raipur
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Singhi & Co. Chartered Accountants weeewncontd. 6. We did not review the interim standalone financial information of 26 subsidiaries (including step down subsidiaries) included in the Statement, whose interim financial statements, before consolidation adjustment, reflect total assets of Rs. 8,006.01 crores and net assets of Rs. 3,872.40 crores as at September 30, 2026, net cash outflows amounting to Rs. 11.65 crores for the half year ended September 30, 2026, total revenue (including other income) of Rs. 820.94 crores and Rs. 1,578.59 crores, total net profit after tax of Rs. 24.27 crores and Rs. 26.56 crores and total comprehensive income of Rs. 24.27 crores and Rs. 26.56 crores for the quarter and half year ended September 30, 2026 respectively as considered in the Statement. These interim standalone financial information have been reviewed by other auditors whose reports have been furnished to us by the Management and our report on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries including step down subsidiaries is based solely on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 above. Certain of these subsidiaries including step down subsidiaries are located outside India whose financial information have been prepared in accordance with accounting principles generally accepted in their respective countries and which have been reviewed by other auditors under generally accepted auditing standards applicable in their respective countries. The Parent company’s Management has converted the interim financial information of such subsidiaries including step down subsidiaries located outside India from accounting principles generally accepted in their respective countries to accounting principles generally accepted in India. We have reviewed these conversion adjustments made by the Parent company's Management. Our report in so far as it relates to the balances and affairs of such subsidiaries including step down subsidiaries located outside India is based on the report of other auditors and the conversion adjustments prepared by the Management of the Parent Company and reviewed by us. 7. The unaudited consolidated financial results include the interim financial information of 2 step down subsidiaries which have not been reviewed by their auditors, whose interim financial information, before consolidation adjustment, reflect total assets of Rs. 218.40 crores and net assets of Rs. 100.34 crores as at September 30, 2026, net cash inflow amounting to Rs. 1.65 crores for the half year ended September 30, 2026, total revenue (including other income) of Rs. 21.22 crores and Rs. 25.93 crores, total net profit after tax of Rs. 4.46 crores and Rs. 5.86 crores and total comprehensive income of Rs. 4.46 crores and Rs. 5.86 crores for the quarter and half year ended September 30, 2026 respectively, as considered in the Statement. The Statement also includes the Group’s share of net profit/(loss) after tax of Rs. 2.54 crores and 2.85 crores and total comprehensive Income/(loss) of Rs. 2.54 crores and 2.85 crores for the quarter and half year ended September 30, 2026 respectively, as considered in the Statement, in respect of one associate company and one joint venture, based on their interim financial statements which have not been reviewed by their auditors. These financial information have been certified by the management of the respective entities. According to the information and explanations given to us by the management of the parent company, these interim financial results / information are not material to the Group including its associate and joint venture company. Our conclusion on the statement is not modified in respect of the matters described in para 6 and 7 above. For Singhi & Co. Chartered Accountants Firm Registration No. 302049E \}\L € W\ (N s Partner Membership No. 053816 UDIN: 26053816MXS0IC5852 Place: Kolkata Date: November 4, 2026
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Singhi Z Co. Chartered Accountants ..contd. Annexure 1 to Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Consolidated Financial Results of Jain Irrigation Systems Limited pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Sr. No. Name of the Entity Jain Irrigation Systems Limited Jain Farm Fresh Foods Limited JisL Overseas Limited, Mauritius Jain International Trading B.V., Netherlands Jain Processed Foods Trading and Investments Private Limited Jain America Foods Inc., U.S.A. Jain (Europe) Limited, U. Jain International Foods Limited, U.K. Jain Overseas B.V., Netherlands Jain (Israel) B.V., Netherlands Jain Farm Fresh Foods Inc., U.S.A. Jain Irrigation Holding Inc., U.S.A. Sleaford Food Group Limited, U.K. Sleaford Quality Foods Limited, U.K. Arnolds Quick Dried Foods Limited, U.K. Ex-Cel Plastics Limited, Ireland Driptech India Private Limited Jain MENA DMCC, Dubai Jain Farm Fresh Holdings SPRL, Belgium Northern Ireland Plastics Limited, U.K. Innova Food N.V., Belgium IO, US.A. Jain Farm Fresh Gida Sanayi VeTicaretAnonimSirketi, Turkey Solution Key Limited, Hong Kong Killyleagh Box Co. Ltd.,U.K. Pecific Shelf 1218 Ltd.,U.K Packless (Europe) Ltd.,U.K Jain America Inc., U.S.A. Boomer Industries Limited Harlequin Manufacturing Ltd. Sustainable Agro — Commercial Finance Limited Jain Kagome Foods Private Limited Relationship Parent Subsidiary Company Subsidiary Company Subsidiary Company Subsidiary Company Step down Subsidiary Step down Subsidiary Step down Subsidiary Step down Subsidiary Step down Subsidiary Step down Subsidiary Step down Subsidiary Step down Subsidiary Step down Subsidiary Step down Subsidiary Step down Subsidiary Step down Subsidiary Step down Subsidiary Step down Subsidiary Step down Subsidiary Step down Subsidiary Step down Subsidiary Step down Subsidiary Step down Subsidiary Step down Subsidiary Step down Subsidiary Step down Subsidiary Step down Subsidiary Step down Subsidiary Step down Subsidiary Associate Company Joint Venture