JSW Infrastructure Limited has filed its audited standalone and consolidated financial statements for the financial year ended 31st March, 2026, with BSE Limited, National Stock Exchange of India Limited, and India International Exchange (IFSC) Limited. The Board of Directors approved the financial results at its meeting held on 8th May, 2026, and the statements remain subject to adoption by shareholders at the ensuing Annual General Meeting.

Standalone Financial Performance

The standalone financial results reflect a notable shift in profitability compared to the prior year. The following table summarises key standalone profit and loss metrics:

Revenue from operations comprised cargo handling services of ₹597.73 crores and storage income of ₹3.05 crores for FY26. Finance costs for the standalone entity stood at ₹624.36 crores for FY26 against ₹347.30 crores in FY25, reflecting an increase in borrowings including term loans from financial institutions and bonds.

Standalone Balance Sheet Highlights

As at 31st March, 2026, standalone total assets stood at ₹10,362.81 crores compared to ₹9,193.39 crores as at 31st March, 2025. Total equity was ₹5,188.64 crores (FY25: ₹4,729.83 crores), while non-current borrowings (net of unamortised upfront fees) amounted to ₹4,375.50 crores (FY25: ₹3,404.22 crores). Investments in subsidiaries stood at ₹3,320.49 crores, and loans to subsidiaries amounted to ₹2,219.11 crores as at 31st March, 2026.

Consolidated Financial Performance

On a consolidated basis, the Group reported total revenue from operations of ₹5,361.44 crores for FY26 compared to ₹4,476.14 crores in FY25. Consolidated profit for the year attributable to owners of the company stood at ₹1,411.38 crores (FY25: ₹1,521.48 crores). Total comprehensive income attributable to owners of the company for FY26 was ₹1,345.50 crores against ₹1,523.08 crores in FY25.

Consolidated total assets as at 31st March, 2026 stood at ₹20,358.45 crores compared to ₹16,928.49 crores as at 31st March, 2025. The Group's net cash generated from operating activities for FY26 was ₹2,021.50 crores against ₹2,100.44 crores in FY25.

Auditor's Report and Key Audit Matters

Shah Gupta & Co., Chartered Accountants, issued an unmodified audit opinion on both the standalone and consolidated financial statements. Key audit matters identified for the standalone audit included the impairment assessment of investments in and loans granted to subsidiaries (aggregating ₹3,320.49 crores and ₹2,219.11 crores respectively as at 31st March, 2026) and the accuracy and completeness of related party transaction disclosures. For the consolidated audit, key audit matters included the carrying value assessment of goodwill (₹767.89 crores as at 31st March, 2026), related party transaction disclosures, and hedge accounting under Ind AS 109.

The auditors confirmed that the company has maintained adequate internal financial controls with reference to the financial statements, and that accounting software systems with audit trail (edit log) functionality operated throughout the year. The company has not defaulted on repayment of loans or borrowings, and no material fraud was noticed or reported during the year. The Board of Directors has proposed a dividend for FY26, subject to shareholder approval at the ensuing Annual General Meeting. The financial statements are available on the company's website at https://www.jswinfrastructure.in/investors/annual-reports/ .

Source: https://lodr-files.dhan.co/lodr-inputs/Company/INE880J01026/a6f89fea12614b86.pdf

JSW Infrastructure has fixed Thursday, June 18, 2026, as the record date for determining the entitlement of members to a final dividend for the financial year ended March 31, 2026. The company’s Board previously recommended a dividend of ₹0.90 per equity share of ₹2 each for FY26. This payout is contingent upon approval by the shareholders at the ensuing Annual General Meeting.

The record date has been established in accordance with Regulation 42 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. Shareholders registered in the books of the company on the record date will be eligible to receive the dividend, provided it is sanctioned by the members.

The following table outlines the key details of the dividend announcement:

If the dividend is approved by the members, the company will disburse the payment within the statutory timeline prescribed under the provisions of the Companies Act, 2013. The intimation was formally addressed to BSE Limited, National Stock Exchange of India Limited, and India International Exchange (IFSC) Limited.