Summary of Key Information:

Reporting Period: Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under SEBI LODR Regulations

Audit Opinion:

The Limited Review Report was issued by the Statutory Auditors, SPML & Associates. The review report states that nothing has come to their attention that causes them to believe that the accompanying Statement contains any material misstatement. The opinion is clean and unmodified.

Auditor’s Comment:

The auditors relied on review reports of other auditors for 7 joint operations with total assets of ₹888.28 Crores and total revenues of ₹326.08 Crores for the quarter. The unaudited consolidated financial results also include the Parent's share of net profit after tax of ₹1.08 Crores in respect of an associate, J. Kumar - NCC Private Limited, whose interim financial information was reviewed by other auditors. The statement includes interim financial information of 22 joint operations not subject to review, with total assets of ₹96.48 Crores, which management considers not material to the Company.

Key Financial Highlights [₹ in Crore]:

Standalone Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹1,535.50 (compared to ₹1,336.97 in Q2 FY26, +14.8% YoY)
  • Total Income: ₹1,547.09
  • Net Profit: ₹113.77 (compared to ₹91.46 in Q2 FY26, +24.4% YoY)
  • EPS: ₹15.04 (Basic and Diluted)

Half Year ended September 30, 2026:

  • Revenue from Operations: ₹3,042.92 (compared to ₹2,815.63 in H1 FY26, +8.1% YoY)
  • Total Income: ₹3,073.19
  • Net Profit: ₹211.60 (compared to ₹194.20 in H1 FY26, +9.0% YoY)
  • EPS: ₹27.96 (Basic and Diluted)

Standalone Balance Sheet as at September 30, 2026:

  • Total Assets: ₹6,233.61 Crore
  • Cash and Cash Equivalents: ₹140.23 Crore
  • Other Bank Balances: ₹559.41 Crore
  • Total Borrowings: ₹792.02 Crore (Current: ₹481.54 Crore + Non-Current: ₹310.48 Crore)
  • Other Equity: ₹3,518.69 Crore

Consolidated Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹1,539.22 (compared to ₹1,342.51 in Q2 FY26, +14.7% YoY)
  • Total Income: ₹1,551.33
  • Net Profit attributable to shareholders: ₹113.43
  • EPS: ₹14.97 (Basic and Diluted)

Half Year ended September 30, 2026:

  • Revenue from Operations: ₹3,050.43 (compared to ₹2,826.40 in H1 FY26, +7.9% YoY)
  • Total Income: ₹3,081.99
  • Net Profit attributable to shareholders: ₹210.96 (compared to ₹194.08 in H1 FY26, +8.7% YoY)
  • EPS: ₹27.84 (Basic and Diluted)

Consolidated Balance Sheet as at September 30, 2026:

  • Total Assets: ₹6,282.08 Crore
  • Cash and Cash Equivalents: ₹140.44 Crore
  • Other Bank Balances: ₹561.10 Crore
  • Total Borrowings: ₹822.69 Crore (Current: ₹486.88 Crore + Non-Current: ₹335.81 Crore)
  • Other Equity: ₹3,524.14 Crore
  • Non-Controlling Interests: (₹0.56) Crore

Segment-wise Performance:

The Company is primarily engaged in "Construction and Engineering Activities" and there are no other reportable segments under Ind AS 108 "Operating Segments".

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities were announced.

Other Significant Information:

Entities in Consolidation: The consolidated results include the Holding Company (J. Kumar Infraprojects Limited), 2 subsidiaries (Odette Engineers Private Limited and Pranav Construction System Private Limited), 1 associate (J. Kumar - NCC Private Limited), and 29 Joint Operations consolidated on a proportionate basis.

Exceptional Items: For the year ended March 31, 2026, the standalone results included an exceptional item of ₹12.37 crore related to the "Impact of Labour Codes". The consolidated results included an exceptional item of ₹12.37 crore for "Impact of Labour Codes" and (₹1.51) crore for "Others".

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