Profit & Loss

JK CEMENT LTD.

NSE : JKCEMENTBSE : 532644ISIN CODE : INE823G01014Industry : Cement & Construction MaterialsHouse : JK Cements
BSE5066.1028 (+0.56 %)
PREV CLOSE ( ) 5038.10
OPEN PRICE ( ) 5119.35
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 1192
TODAY'S LOW / HIGH ( )5015.45 5120.00
52 WK LOW / HIGH ( )4670.05 6959.4
NSE5083.5044 (+0.87 %)
PREV CLOSE( ) 5039.50
OPEN PRICE ( ) 5044.00
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 5083.50 (2)
VOLUME 15032
TODAY'S LOW / HIGH( ) 5025.50 5126.00
52 WK LOW / HIGH ( )4671.5 7000
Select year
( in Million)
Particulars
Mar 2026
Mar 2025
Mar 2024
Mar 2023
Mar 2022
INCOME :
  
  
  
  
  
Gross Sales
167309.00
140851.90
133568.80
111048.90
91098.17
     Sales
163995.70
136994.50
130034.30
108884.20
89592.37
     Job Work/ Contract Receipts
     Processing Charges / Service Income
     Revenue from property development
     Other Operational Income
3313.30
3857.40
3534.50
2164.70
1505.80
Less: Excise Duty
Net Sales
137223.00
118791.50
115560.00
97202.00
79908.19
EXPENDITURE :
Increase/Decrease in Stock
-877.70
363.70
-2023.80
-252.90
-229.91
Raw Material Consumed
23253.80
19811.70
20370.50
16181.40
13108.01
     Opening Raw Materials
1631.50
1412.70
1239.00
2746.60
1550.95
     Purchases Raw Materials
20443.40
17479.20
18068.60
13408.20
13251.16
     Closing Raw Materials
1898.40
1590.00
1412.70
1239.00
2746.56
     Other Direct Purchases / Brought in cost
3077.30
2509.80
2475.60
1265.60
1052.46
     Other raw material cost
0.00
0.00
0.00
0.00
0.00
Power & Fuel Cost
25984.30
21800.70
25904.20
25634.10
16520.03
     Electricity & Power
25984.30
21800.70
25904.20
25634.10
16520.03
     Oil, Fuel & Natural gas
0.00
0.00
0.00
0.00
0.00
     Coals etc
0.00
0.00
0.00
0.00
0.00
     Other power & fuel
0.00
0.00
0.00
0.00
0.00
Employee Cost
10454.00
9017.40
7837.80
6377.60
5589.49
     Salaries, Wages & Bonus
9061.70
7728.10
6906.70
5614.90
4904.59
     Contributions to EPF & Pension Funds
682.70
576.60
487.20
421.70
385.21
     Workmen and Staff Welfare Expenses
709.60
712.70
443.90
341.00
299.69
     Other Employees Cost
0.00
0.00
0.00
0.00
0.00
Other Manufacturing Expenses
10453.60
8974.70
8504.40
7263.10
6467.97
     Sub-contracted / Out sourced services
     Processing Charges
     Repairs and Maintenance
2152.20
2083.10
1826.30
1455.50
1256.86
     Packing Material Consumed
5188.80
4316.80
4145.40
4104.60
3691.79
     Other Mfg Exp
3112.60
2574.80
2532.70
1703.00
1519.32
General and Administration Expenses
3560.60
3535.10
2974.90
2570.30
2163.79
     Rent , Rates & Taxes
608.70
525.10
432.00
410.70
432.62
     Insurance
227.20
218.70
246.00
273.30
247.08
     Printing and stationery
     Professional and legal fees
1482.00
1554.80
1282.80
1143.10
1029.10
     Traveling and conveyance
1090.00
1139.20
938.00
692.00
394.78
     Other Administration
152.70
97.30
76.10
51.20
60.22
Selling and Distribution Expenses
36962.60
31556.30
28151.70
23340.50
18982.46
     Advertisement & Sales Promotion
5500.30
4759.30
3990.20
3009.40
2451.92
     Sales Commissions & Incentives
     Freight and Forwarding
31462.30
26797.00
24161.50
20331.10
16530.54
     Handling and Clearing Charges
0.00
0.00
0.00
0.00
0.00
     Other Selling Expenses
0.00
0.00
0.00
0.00
0.00
Miscellaneous Expenses
3689.30
3460.50
3242.30
2944.90
2482.27
     Bad debts /advances written off
3.50
5.40
2.60
0.60
     Provision for doubtful debts
172.90
46.70
25.40
61.90
1.55
     Losson disposal of fixed assets(net)
44.60
66.40
109.00
124.40
304.34
     Losson foreign exchange fluctuations
     Losson sale of non-trade current investments
     Other Miscellaneous Expenses
3468.30
3342.00
3105.30
2758.60
2175.77
Less: Expenses Capitalised
Total Expenditure
113480.50
98520.10
94962.00
84059.00
65084.09
Operating Profit (Excl OI)
23742.50
20271.40
20598.00
13143.00
14824.10
Other Income
1945.40
1729.50
1450.60
874.10
1428.72
     Interest Received
1609.90
1362.70
1233.70
601.00
755.85
     Dividend Received
     Profit on sale of Fixed Assets
58.30
4.50
     Profits on sale of Investments
     Provision Written Back
     Foreign Exchange Gains
31.90
11.40
19.40
42.39
     Others
245.30
350.90
197.50
273.10
630.49
Operating Profit
25687.90
22000.90
22048.60
14017.10
16252.82
Interest
4242.70
4591.80
4531.30
3121.80
2696.92
     InterestonDebenture / Bonds
     Interest on Term Loan
     Intereston Fixed deposits
     Bank Charges etc
56.80
62.90
51.70
58.30
48.77
     Other Interest
4185.90
4528.90
4479.60
3063.50
2648.16
PBDT
21445.20
17409.10
17517.30
10895.30
13555.90
Depreciation
6529.80
6014.60
5726.20
4619.20
3424.66
Profit Before Taxation & Exceptional Items
14915.40
11394.50
11791.10
6276.10
10131.24
Exceptional Income / Expenses
-478.00
1023.50
-55.00
Profit Before Tax
14438.50
12423.90
11736.10
6276.10
10129.13
Provision for Tax
4558.60
3702.20
3836.80
2112.90
3337.02
     Current Income Tax
3359.90
2227.10
1468.10
1424.80
1904.45
     Deferred Tax
1197.30
1467.30
2350.10
688.40
1574.64
     Other taxes
1.40
7.80
18.60
-0.30
-142.08
Profit After Tax
9879.90
8721.70
7899.30
4163.20
6792.11
Extra items
0.00
0.00
0.00
0.00
0.00
Minority Interest
45.00
-110.50
9.00
72.50
79.08
Share of Associate
Other Consolidated Items
Consolidated Net Profit
9924.90
8611.20
7908.30
4235.70
6871.19
Adjustments to PAT
Profit Balance B/F
33479.10
28223.20
23261.10
21539.30
17522.08
Appropriations
43404.00
36834.40
31169.40
25775.00
24393.27
     General Reserves
2500.00
2000.00
2000.00
2000.00
2000.00
     Proposed Equity Dividend
     Corporate dividend tax
     Other Appropriation
404.70
1355.30
946.20
513.90
853.98
Equity Dividend %
200.00
150.00
200.00
150.00
150.00
Earnings Per Share
128.44
111.44
102.35
54.82
88.93
Adjusted EPS
128.44
111.44
102.35
54.82
88.93

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RISK DISCLOSURES ON DERIVATIVES

  • 9 out of 10 individual traders in equity Futures and Options Segment, incurred net losses.
  • On an average, loss makers registered net trading loss close to ₹ 50,000.
  • Over and above the net trading losses incurred, loss makers expended an additional 28% of net trading losses as transaction costs.
  • Those making net trading profits, incurred between 15% to 50% of such profits as transaction cost.

Source:

1. SEBI study dated January 25, 2023 on “Analysis of Profit and Loss of Individual Traders dealing in equity Futures and Options (F&O) Segment”, wherein Aggregate Level findings are based on annual Profit/Loss incurred by individual traders in equity F&O during FY 2021-22.