Disclosure Context
J.J. Finance Corporation Limited disclosed the outcome of its Board Meeting held on Wednesday, 12th August 2026, pursuant to Regulation 30(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The meeting commenced at 3:00 PM and concluded at 3:27 PM.
Financial Results Approval
The Board of Directors considered and approved the Unaudited Financial Results for the quarter ended 30th June 2026. The results were accompanied by the Limited Review Report of the Statutory Auditors, A.K. Dubey & Co., in compliance with Regulation 33 of the SEBI Listing Regulations.
Financial Performance Summary (Quarter Ended 30th June 2026)
Revenue from Operations: ₹2.15 lakh
- Interest income: ₹1.10 lakh
- Dividend income: ₹0.08 lakh
- Other revenue: ₹0.59 lakh
Total Income: ₹2.15 lakh
Expenses: ₹9.51 lakh
- Employee Benefits Expenses: ₹6.27 lakh
- Other expenses: ₹3.37 lakh
- Finance Costs: ₹0.00 lakh
- Depreciation, amortization and impairment: ₹0.00 lakh
Loss Before Exceptional Items & Tax: ₹(7.49) lakh
Loss Before Tax: ₹(7.49) lakh
Tax Expense: ₹1.33 lakh
- Current Tax: ₹1.30 lakh
- Deferred Tax: ₹0.03 lakh
- MAT Credit Entitlement: ₹0.00 lakh
Loss for the Period from Continuing Operations: ₹(8.52) lakh
Loss for the Period: ₹(8.52) lakh
Other Comprehensive Income
Items that will not be reclassified to profit or loss: ₹51.20 lakh
- Changes in fair value of Equity Instruments: ₹62.93 lakh
- Income tax relating to items that will not be reclassified: ₹(11.73) lakh
Total Comprehensive Income for the Period: ₹42.68 lakh
Comparative Financials
Quarter Ended 30th June 2026 vs 30th June 2025:
- Total Income: ₹2.15 lakh vs ₹21.54 lakh (YoY decline)
- Loss for the period: ₹(8.52) lakh vs Profit of ₹0.64 lakh
- Total Comprehensive Income: ₹42.68 lakh vs ₹24.36 lakh
Quarter Ended 30th June 2026 vs 31st March 2026:
- Total Income: ₹2.15 lakh vs ₹(14.50) lakh (QoQ improvement from negative)
- Loss for the period: ₹(8.52) lakh vs ₹(19.08) lakh (QoQ improvement)
Capital Structure
Paid-up Equity Share Capital: ₹22.00 lakh (Face Value ₹10 each)
Reserves excluding Revaluation Reserves: Not quantified in current period
Earnings Per Share (Face Value ₹10 each)
Basic EPS (Continuing Operations): Negative ₹0.31
Diluted EPS (Continuing Operations): Negative ₹0.31
Basic EPS (Total Operations): Negative ₹0.30
Auditor's Review
A.K. Dubey & Co., Chartered Accountants (Firm Registration No.: 329518E) conducted a limited review of the financial results. Partner Kymar Dubey (Membership No.: 05714) issued the review report dated 12th August 2026, stating that nothing came to their attention causing them to believe the statement contains any material misstatement. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410.
Notes to Financial Results
1. The financial results are prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013
2. The company is primarily engaged in financing activities, making separate segment reporting under Ind AS 108 not applicable
3. Figures for quarter ended 31st March 2026 represent balancing figures between audited annual figures and unaudited year-to-date figures up to 31st December 2025
4. Previous period's figures have been recast/rearranged/regrouped where necessary