Jackson Investments Limited submitted its unaudited standalone financial results for the quarter ended June 30, 2026 (Q1 FY27) to BSE Limited in compliance with Regulation 33(3) of SEBI LODR Regulations, 2015. The results were approved by the Board of Directors in a meeting held on August 7, 2026, which commenced at 12:50 hours and concluded at 13:25 hours.
Financial Performance (₹ in Lakhs)
Revenue from Operations: ₹12.62 (compared to ₹15.20 in Q1 FY26 and ₹12.37 in Q4 FY26)
Other Income: Nil (compared to ₹142.51 in Q4 FY26)
Total Income: ₹12.62 (compared to ₹15.20 in Q1 FY26 and ₹154.88 in Q4 FY26)
Expenses Breakdown:
- Employees Benefit Expenses: ₹4.89
- Provision for Expected Credit Loss: (₹2.55) [reversal]
- Other Expenses: ₹4.96
- Total Expenses: ₹7.30
Profitability:
- Profit before Tax: ₹5.32 (compared to ₹5.13 in Q1 FY26)
- Tax Expenses: ₹1.34 (Current Tax: ₹0.70, Deferred Tax: ₹0.64)
- Net Profit for the period: ₹3.98 (compared to ₹3.84 in Q1 FY26)
- Other Comprehensive Income: (₹4.59)
- Total Comprehensive Income: (₹0.61)
Earnings Per Share (Face Value ₹1 each):
- Basic EPS: (₹0.00)
- Diluted EPS: (₹0.00)
- Paid-up Equity Share Capital: ₹2,907.08 lakhs (unchanged)
Key Notes and Disclosures
1. The company operates in a single business segment of "Finance & Investments" as per IndAS 108.
2. The financial results were reviewed by the Audit Committee and taken on record by the Board of Directors.
3. Statutory Auditors S P M L & Associates conducted a limited review of the financial results.
4. Certain balances of trade receivables, trade payables, and loans are subject to confirmation and reconciliation.
5. ROC Inquiry: The company has an ongoing matter with the Office of Registrar of Companies, West Bengal (Letter ROC/TS/206(4)/Inquiry/490/23/3836 dated August 9, 2024) involving an inquiry into books of accounts and records related to past loan receipt/payment matters. Management does not expect any negative outcome.
6. Investments: The company holds investments in various unlisted companies valued at ₹1597.05 lakhs as of June 30, 2026. Fair value assessment will be undertaken annually upon availability of audited financial statements for FY26, with no adjustments made in Q1 FY27.
7. Stock-in-Trade: The company holds shares in listed companies not currently traded on any stock exchange (Calcutta Stock Exchange). These are valued at nominal value of ₹1 per share, totaling ₹1.49 lakhs based on anticipated recovery at disposal.
Auditor's Emphasis of Matter
The statutory auditors highlighted three key matters in their limited review report:
a) The ongoing ROC inquiry into past loan transactions
b) The valuation of stock-in-trade at nominal value due to lack of active trading
c) Interest income not recognized on some outstanding loans and advances as interest could not be crystallized from these parties. Management believes they will recover the principal amounts and has provided Expected Credit Loss (ECL) provisions considering them as credit-impaired financial assets.
The auditors concluded that nothing has come to their attention that causes them to believe the financial results contain material misstatements, though they relied on management representations regarding loans and ECL provisions.