Key Decisions Approved by Board

The Board of Directors in its meeting held on Tuesday, August 04, 2026 (commencing at 4:15 PM and concluding at 6:00 PM) approved:

1. Un-audited (Standalone & Consolidated) Financial results for the First Quarter ended June 30, 2026 along with Limited Review Report issued by M/s GSA & Associates LLP, Statutory Auditor of the Company.

2. Publication of results in newspapers as per SEBI LODR requirements.

3. Re-constitution of the Audit Committee, Stakeholder Relationship Committee and Corporate Social Responsibility Committee effective August 04, 2026.

Financial Results Summary (Consolidated) - Quarter Ended June 30, 2026 (₹ in Lakhs)

Income Statement:

  • Revenue from Operations: ₹6,267.92 lakhs (Q1 FY26: ₹5,568.32 lakhs; Q4 FY26: ₹7,660.15 lakhs)
  • Other Income: ₹1.82 lakhs (Q1 FY26: ₹5.92 lakhs; Q4 FY26: ₹96.10 lakhs)
  • Total Income: ₹6,269.74 lakhs (Q1 FY26: ₹5,568.92 lakhs; Q4 FY26: ₹7,669.76 lakhs)
  • Total Expenses: ₹5,986.08 lakhs (Q1 FY26: ₹5,213.11 lakhs; Q4 FY26: ₹7,116.58 lakhs)
  • Profit Before Tax: ₹2,926.36 lakhs (Q1 FY26: ₹3,587.17 lakhs; Q4 FY26: ₹5,625.00 lakhs)
  • Total Tax Expense: ₹741.70 lakhs (Q1 FY26: ₹1,258.36 lakhs; Q4 FY26: ₹-2,334.11 lakhs)
  • Profit After Tax: ₹2,184.66 lakhs (Q1 FY26: ₹2,328.81 lakhs; Q4 FY26: ₹7,959.11 lakhs)
  • Total Comprehensive Income: ₹2,385.51 lakhs (Q1 FY26: ₹2,455.73 lakhs; Q4 FY26: ₹7,484.86 lakhs)

Key Metrics:

  • Earnings Per Share (Basic & Diluted): ₹2.02 (Q1 FY26: ₹2.15; Q4 FY26: ₹7.35)
  • Paid-up Equity Share Capital: ₹2,165.00 lakhs (face value ₹2 per share)

Financial Results Summary (Standalone) - Quarter Ended June 30, 2026 (₹ in Lakhs)

Income Statement:

  • Revenue from Operations: ₹6,267.92 lakhs
  • Profit Before Tax: ₹2,836.68 lakhs
  • Profit After Tax: ₹2,120.20 lakhs
  • Total Comprehensive Income: ₹2,320.68 lakhs
  • Earnings Per Share (Basic & Diluted): ₹1.96

Expense Breakdown (Consolidated)

  • Cost of Materials Consumed: ₹4,685.11 lakhs
  • Changes in Inventory: ₹-137.53 lakhs
  • Employee Benefits Expense: ₹616.27 lakhs
  • Finance Costs: ₹105.78 lakhs
  • Depreciation and Amortisation: ₹241.59 lakhs
  • Other Expenses: ₹474.87 lakhs

Tax Details (Consolidated)

  • Current Tax: ₹618.53 lakhs
  • Deferred Tax: ₹123.17 lakhs
  • Total Tax Expense: ₹741.70 lakhs

Important Notes to Financial Results

1. The financial results were prepared in accordance with Ind AS 34 and Regulation 33 of SEBI LODR.

2. The company operates in a single segment: manufacturing of components for automobiles in India.

3. Revenue includes incentives of ₹342.60 lakhs (Q1 FY26: ₹532.00 lakhs; Q4 FY26: ₹355.00 lakhs) pertaining to investments made in Gujarat under Industrial Policy 2015 and in Haryana under Haryana Enterprises & Employment Policy 2020.

4. The company opted for the concessional tax regime under Section 115BAA of the Income-tax Act effective April 1, 2026, changing the applicable tax rate from 34.94% to 25.17%. This resulted in a deferred tax reversal of ₹3,679.02 lakhs recognized in the quarter ended March 31, 2026.

5. Consolidated financial results include the results of the company and one joint venture (JBM Ogihara Die Tech Private Limited).

6. The joint venture contributed ₹89.68 lakhs as share of profit for the quarter (Q1 FY26: ₹29.13 lakhs; Q4 FY26: ₹93.20 lakhs).

Auditor Review

M/s GSA & Associates LLP, Statutory Auditors, issued unmodified review reports on both standalone and consolidated financial results dated August 04, 2026. The review was conducted in accordance with SRE 2410 issued by ICAI.

Committee Re-constitution (Effective August 04, 2026)

Audit Committee:

  • Chairperson: Ms. Pravin Tripathi (Non-Executive, Independent)
  • Members: Mr. Anand Swaroop (Executive Director & CFO), Mr. Shekar Viswanathan (Non-Executive, Independent), Mr. Madhusudan Prasad (Non-Executive, Independent)

Stakeholder Relationship Committee:

  • Chairman: Mr. Madhusudan Prasad (Non-Executive, Independent)
  • Members: Mr. Surendra Kumar Arya (Non-Executive, Non-Independent), Mr. Krishan Kumar Jalan (Non-Executive, Independent)

Corporate Social Responsibility Committee:

  • Chairman: Mr. Surendra Kumar Arya (Non-Executive, Non-Independent)
  • Members: Ms. Pravin Tripathi (Non-Executive, Independent), Mr. Shekar Viswanathan (Non-Executive, Independent)

Additional Information

  • The results were reviewed by the Audit Committee and approved by the Board of Directors
  • The intimation is available on the company's website at www.jbmgroup.com
  • The document was signed by Surendra Kumar Arya, Chairman