JK Cement Limited announced the outcome of its Board Meeting held on January 17, 2026. The Board of Directors has approved the Unaudited Consolidated and Standalone Financial Results for the Third Quarter and Nine Months ended December 31, 2025.

The accompanying documents include the Financial Results, a Limited Review Report from statutory auditors S.R. Batliboi & Co. LLP with an unmodified opinion, and a certificate from the auditors on security cover and compliance with covenants.

Key Managerial Personnel authorized for disclosures include Mr. Ajay Kumar Saraogi (Deputy Managing Director & Chief Financial Officer) and Ms. Bhumika Sood (Company Secretary & Compliance Officer). The financial results will be available on the company's website, www.jkcement.com.

The meeting commenced at 1:00 p.m. (IST) and concluded at 2:08 p.m. (IST). The financial statements adhere to Indian Accounting Standards (Ind AS) and SEBI Listing Regulations. The report highlights ongoing litigation with the Competition Commission of India and an exceptional item related to the statutory impact of new Labour Codes amounting to ₹46.00 Crores for standalone results and ₹47.80 Crores for consolidated results.

Additional disclosures as per Regulation 52(4) of SEBI Listing Regulations were provided, covering various financial ratios such as Debt Service Coverage Ratio, Interest Service Coverage Ratio, Net Worth, Net Profit after Tax, and Earnings Per Share for both standalone and consolidated financials. The company also noted the amalgamation of Toshali Cements Private Limited with JK Cement Limited, effective from January 01, 2024, with the standalone results for previous periods restated accordingly.

An impairment loss of ₹16.78 Crores was recorded under 'Depreciation and amortisation expenses' due to certain assets, including the Captive Power Plant, no longer being useful. The company also announced the expansion of its cement grinding capacity at Panna and Hamirpur units by 1 MnTPA and commissioned a 3.3 MnTPA clinker Line-2 at Panna Plant.