Nature of the Event

Jain Marmo Industries Limited disclosed the outcome of its Board Meeting held on Thursday, November 05, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board approved the Un-Audited Financial Results for the quarter and half year ended on 30.09.2026. The meeting commenced at 03.00 PM and concluded at 05.50 PM.

Key Financial Figures (Standalone)

Quarterly Performance (Q2 FY27 vs Q2 FY26 vs Q1 FY27)

  • Revenue from Operations: ₹34.64 Lakhs (Q2 FY27) vs ₹50.65 Lakhs (Q2 FY26) vs ₹33.28 Lakhs (Q1 FY27)
  • Total Income: ₹34.65 Lakhs (Q2 FY27) vs ₹50.94 Lakhs (Q2 FY26) vs ₹33.55 Lakhs (Q1 FY27)
  • Profit/(Loss) before tax: (₹15.19) Lakhs (Q2 FY27) vs ₹1.31 Lakhs (Q2 FY26) vs (₹11.15) Lakhs (Q1 FY27)
  • Net Profit/(Loss) for the period: (₹11.92) Lakhs (Q2 FY27) vs ₹1.04 Lakhs (Q2 FY26) vs (₹8.36) Lakhs (Q1 FY27)
  • Earnings Per Share (Basic): (₹0.38) (Q2 FY27) vs ₹0.03 (Q2 FY26) vs (₹0.27) (Q1 FY27)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

  • Revenue from Operations: ₹67.92 Lakhs (H1 FY27) vs ₹95.09 Lakhs (H1 FY26)
  • Total Income: ₹68.20 Lakhs (H1 FY27) vs ₹95.72 Lakhs (H1 FY26)
  • Profit/(Loss) before tax: (₹26.34) Lakhs (H1 FY27) vs ₹1.92 Lakhs (H1 FY26)
  • Net Profit/(Loss) for the period: (₹20.28) Lakhs (H1 FY27) vs ₹1.40 Lakhs (H1 FY26)
  • Earnings Per Share (Basic): (₹0.65) (H1 FY27) vs ₹0.04 (H1 FY26)

Expense Breakdown for H1 FY27

  • Cost of Materials Consumed: ₹27.69 Lakhs
  • Purchase of Stock-in-Trade: ₹22.81 Lakhs
  • Change in Inventories: (₹10.60) Lakhs
  • Employee Benefit Expense: ₹20.60 Lakhs
  • Finance Cost: ₹5.15 Lakhs
  • Depreciation and Amortisation: ₹1.64 Lakhs
  • Other Expenses: ₹27.26 Lakhs

Tax Expenses

  • Current Tax: ₹0.00 Lakhs for Q2 and H1 FY27.
  • Deferred Tax & Earlier Taxes: Credit of ₹3.27 Lakhs for Q2 FY27, credit of ₹6.06 Lakhs for H1 FY27.

Capital Structure

  • Paid-up Equity Share Capital: Remained unchanged at ₹313.06 Lakhs (Face Value INR 10 each) as of 30.09.2026, 30.06.2026, and 30.09.2025.
  • Reserves: Reserves excluding revaluation reserve as per the previous accounting year (31.03.2026) stood at ₹87.13 Lakhs.

Limited Review Report

Ravi Sharma & Co., Chartered Accountants, issued a limited review report on the unaudited standalone financial results. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410. The report states that based on their review, nothing has come to their attention that causes them to believe that the statement of unaudited standalone financial results contains any material misstatement. The report is dated 05th November 2026, Udaipur.

Notes to Accounts

1. The unaudited results were reviewed by the Audit Committee and approved by the Board of Directors on 05th November 2026.

2. The results are prepared in accordance with the recognition and measurement principles of Indian Accounting Standards (Ind AS).

3. Previous period figures have been restated/regrouped for comparability.

4. The company operates in a single segment: "Trading and Manufacturing Marbles, Granites and other stones and Minerals".

Cash Flow Statement (Unaudited for H1 FY27)

  • Cash flow from Operating Activities: Profit before tax was (₹26.34) Lakhs. Key adjustments included depreciation of ₹1.63 Lakhs and finance costs of ₹4.58 Lakhs.
  • Cash and cash equivalents: Were ₹3.92 Lakhs at the end of the half-year period (30.09.2026).