Disclosure Context

Jauss Polymers Limited submitted a regulatory filing to BSE Limited (Scrip Code: 526001) and The Calcutta Stock Exchange Limited (Scrip Code: 020054) dated November 10, 2026. The disclosure was made pursuant to Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Nature of Event

The Board of Directors meeting was held on Tuesday, November 10, 2026, at the company's registered office at Plot No. 51, Roz Ka Meo Industrial Area, Sohna-122103, Gurgaon, Haryana. The meeting commenced at 03:30 PM and concluded at 04:30 PM. The board approved and took on record the Unaudited Financial Results for the quarter and half year ended September 30, 2026, along with the Limited Review Report of the Statutory Auditor.

Financial Results Summary (₹ in Lakhs)

For Quarter Ended September 30, 2026 (Unaudited):

  • Revenue from operations: Nil
  • Other income: Nil
  • Total Income: Nil
  • Employee benefits expenses: ₹0.60
  • Other expenditure: ₹(0.90)
  • Total Expenses: ₹(0.30)
  • Profit/(Loss) before tax: ₹0.30
  • Profit/(Loss) for the period: ₹0.30
  • Total Comprehensive Income: ₹0.30
  • Paid-up equity share capital: ₹462.56 (Face Value ₹10 each)
  • Earnings per share (EPS) - Basic: ₹0.01
  • Earnings per share (EPS) - Diluted: ₹0.01

Comparative Figures:

  • Quarter Ended June 30, 2026: Loss of ₹(5.00) lakh
  • Quarter Ended September 30, 2025: Loss of ₹(3.74) lakh
  • Half Year Ended September 30, 2026: Profit of ₹28.61 lakh
  • Half Year Ended September 30, 2025: Not provided
  • Year Ended March 31, 2026: Loss of ₹(463.08) lakh (Audited)

Auditor's Review Report

M R B & Associates (ICAI Firm Registration Number: 136306W) issued an Independent Auditor's Review Report with an Adverse Conclusion. Key points from the report:

Basis for Adverse Conclusion:

  • The company's financial statements were prepared using going concern basis
  • Turnover during previous financial years is nil
  • Company suffered significant losses and sold its plant and machinery in FY 2020-21
  • Company has ceased to operate
  • Management has not performed an assessment of entity's ability to continue as going concern
  • Management provided no plans for future actions regarding going concern assessment
  • No cash flow forecast prepared to evaluate management's plans

Adverse Conclusion: The accompanying financial statement does not give a true and fair view in conformity with Ind AS 34 due to inability to justify management's use of going concern basis.

Other Matter: The predecessor auditor expressed an adverse opinion for the year ended March 31, 2026, and unmodified conclusions for previous quarters.

Statement of Assets and Liabilities as at September 30, 2026 (₹ in Lakhs)

Assets:

  • Non-current assets: ₹374.00 (entirely in Other financial assets)
  • Current assets: ₹5.64 (Cash and cash equivalents: ₹0.03, Other current assets: ₹5.61)
  • Total Assets: ₹379.64

Equity and Liabilities:

  • Equity share capital: ₹462.56
  • Instruments entirely equity in nature: ₹44.00
  • Other equity: ₹(134.53)
  • Total Equity: ₹372.03
  • Non-current liabilities: ₹6.06 (Borrowings)
  • Current liabilities: ₹1.55 (Trade payables: ₹0.75, Other current liabilities: ₹0.80)
  • Total Liabilities: ₹7.61
  • Total Equity and Liabilities: ₹379.64

Cash Flow Statement for Half Year Ended September 30, 2026 (₹ in Lakhs)

  • Net cash used in Operating Activities: ₹(6.06)
  • Net cash flow from Investing Activities: Nil
  • Net cash from Financing Activities: ₹6.06 (Increase in long-term borrowings)
  • Net change in cash: Nil
  • Opening cash balance: ₹0.03
  • Closing cash balance: ₹0.03

Additional Notes from Financial Results

1. The company is mainly engaged in manufacturing of plastic bottles, jars, and caps but reported nil turnover during the period

2. No separate reportable segments as per Ind AS 108

3. Company not in possession of documents confirming Fixed Deposits Balance amounting to ₹2 Lakhs as at September 30, 2026

4. No internal audit conducted during the quarter

5. Previous quarter figures regrouped/rearranged for consistency

CFO Certification

Bhanu Sairam Motepalli, Chief Financial Officer, certified under Regulation 33(2)(a) that the unaudited financial results for Q2 FY27 "do not contain any false or misleading statement or figures and do not omit any material fact which may make the statements or figures contained therein misleading."