Key Quantitative Figures

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

  • Total Income: ₹8.84 lakh (Q2 FY27) vs ₹26.82 lakh (Q1 FY27) vs ₹56.35 lakh (Q2 FY26)
  • Revenue from Operations: ₹0.00 lakh (Q2 FY27) vs ₹0.00 lakh (Q1 FY27) vs ₹15.74 lakh (Q2 FY26)
  • Other Income: ₹8.84 lakh (Q2 FY27) vs ₹26.82 lakh (Q1 FY27) vs ₹40.61 lakh (Q2 FY26)
  • Total Expenses: ₹13.74 lakh (Q2 FY27) vs ₹8.46 lakh (Q1 FY27) vs ₹40.15 lakh (Q2 FY26)
  • Employee benefits expense: ₹2.68 lakh (Q2 & Q1 FY27) vs ₹0.00 lakh (Q2 FY26)
  • Finance costs: ₹0.30 lakh (Q2 FY27) vs ₹0.31 lakh (Q1 FY27) vs ₹3.03 lakh (Q2 FY26)
  • Depreciation: ₹2.11 lakh (Q2 FY27) vs ₹2.09 lakh (Q1 FY27) vs ₹0.39 lakh (Q2 FY26)
  • Other expenses: ₹8.64 lakh (Q2 FY27) vs ₹3.38 lakh (Q1 FY27) vs ₹34.61 lakh (Q2 FY26)
  • Profit/(Loss) before tax: (₹4.90) lakh (Q2 FY27) vs ₹18.36 lakh (Q1 FY27) vs ₹16.20 lakh (Q2 FY26)
  • Tax Expense: ₹(0.70) lakh (Deferred Tax for Q2 FY27) vs ₹(0.43) lakh (Deferred Tax for Q1 FY27) vs ₹0.31 lakh net tax (Q2 FY26; Current Tax ₹(1.67) lakh + Deferred Tax ₹1.98 lakh)
  • Net Profit/(Loss) after tax: (₹4.19) lakh (Q2 FY27) vs ₹18.79 lakh (Q1 FY27) vs ₹15.90 lakh (Q2 FY26)
  • Earnings Per Share (₹10 face value): (₹0.14) (Q2 FY27) vs ₹0.63 (Q1 FY27) vs ₹0.53 (Q2 FY26)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

  • Total Income: ₹35.66 lakh (H1 FY27) vs ₹54.07 lakh (H1 FY26)
  • Net Profit after tax: ₹14.60 lakh (H1 FY27) vs ₹15.10 lakh (H1 FY26)
  • Earnings Per Share: ₹0.49 (H1 FY27) vs ₹0.50 (H1 FY26)

Annual Comparison (FY26 Audited)

  • Total Income: ₹68.12 lakh (FY26)
  • Net Profit after tax: ₹40.98 lakh (FY26)
  • Earnings Per Share: ₹1.37 (FY26)

Statement of Assets and Liabilities (as of 30-09-2026)

  • Total Assets: ₹826.11 lakh
  • Non-Current Assets: ₹58.39 lakh (Property, Plant & Equipment: ₹45.24 lakh; Investments: ₹0.03 lakh; Other Financial Asset: ₹13.12 lakh)
  • Current Assets: ₹767.72 lakh (Investments: ₹734.42 lakh; Trade Receivable: ₹0.00 lakh; Cash & Cash Equivalents: ₹0.14 lakh; Bank Balances: ₹14.39 lakh; Other: ₹18.77 lakh)
  • Total Equity & Liabilities: ₹826.11 lakh
  • Equity: ₹804.26 lakh (Share Capital: ₹300.00 lakh; Other Equity: ₹504.26 lakh)
  • Non-Current Liabilities: ₹12.90 lakh (Borrowings: ₹9.40 lakh; Other Financial Liabilities: ₹0.00 lakh; Deferred Tax Liabilities: ₹3.50 lakh)
  • Current Liabilities: ₹8.95 lakh (Trade Payables: ₹5.58 lakh; Current Tax Liabilities: ₹0.89 lakh; Other Current Liabilities: ₹0.03 lakh; Provisions: ₹2.45 lakh)

Statement of Cash Flow (Half Year Ended 30-09-2026)

  • Net Cash from Operating Activities: (₹53.11) lakh
  • Net Cash from Investing Activities: ₹53.59 lakh
  • Net Cash from Financing Activities: ₹1.39 lakh
  • Net Increase in Cash & Equivalents: ₹1.86 lakh
  • Cash & Equivalents at period end: ₹14.39 lakh (Cash on Hand: ₹13.70 lakh; Balance with Bank: ₹0.69 lakh)

Dates and Parties Involved

  • Board Meeting Date: 30th October 2026 (02:30 PM to 03:00 PM)
  • Meeting Venue: 2nd Floor, 1, Laxminagar Co. Op. Society, Naranpura, Ahmedabad - 380013
  • Approving Body: Board of Directors of Jayatma Enterprises Limited
  • Reviewing Auditor: Shivam Soni & Co., Chartered Accountants (FRN: 152477W)
  • Regulatory Reference: SEBI (LODR) Regulations, 2015 - Regulation 33

Additional Notes from Financial Statements

  • The results have been prepared in accordance with Indian Accounting Standard 34 (Ind AS 34).
  • The company does not fall under reportable segment criteria as per Ind AS 108.
  • Figures are presented in Indian Rupees (₹) Lakhs, rounded to two decimals.
  • Previous period figures have been regrouped/reclassified where necessary.
  • The results are available on the company website (www.jayatmaenterprises.com) and BSE website (www.bseindia.com).