Key Business Approved

1. Standalone Un-Audited Financial Results: The Board approved the Standalone Un-Audited Financial Results for the quarter ended June 30, 2026, as per Regulation 33 of the SEBI (LODR) Regulations, 2015. The results were reviewed by the auditors, SHIVAM SONI & CO., who issued a clean limited review report.

2. 46th Annual General Meeting (AGM): The Board approved holding the 46th AGM for the financial year ended March 31, 2026, on Monday, September 21, 2026, at 11:30 A.M. through Video Conferencing (VC)/Other Audio-Visual Means (OAVM).

3. AGM Notice and Directors' Report: The Notice of the AGM along with the Directors' Report and all annexures for FY2026 was approved.

4. Scrutinizer Appointment: Mr. Chintan K. Patel, Practicing Company Secretary, Ahmedabad, was appointed as the Scrutinizer to oversee the e-voting process for the AGM.

5. Book Closure: The Register of Members and share transfer books will remain closed from Tuesday, September 15, 2026, to Monday, September 21, 2026 (both days inclusive).

Financial Results Highlights (₹ in Lakhs)

Quarter Ended June 30, 2026 (Unaudited) vs. Comparatives:

  • Total Income: ₹26.82 (vs. ₹29.20 for Q1 FY2026 and ₹9.98 for Q4 FY2026)
  • Revenue from Operations: ₹0.00 (vs. ₹15.74 for Q1 FY2026 and ₹5.76 for Q4 FY2026)
  • Other Income: ₹26.82 (vs. ₹13.46 for Q1 FY2026 and ₹4.22 for Q4 FY2026)
  • Total Expenses: ₹8.46 (vs. ₹26.12 for Q1 FY2026 and ₹14.81 for Q4 FY2026)
  • Finance Costs: ₹2.68
  • Depreciation: ₹0.31
  • Other Expenses: ₹2.09
  • Profit Before Tax: ₹18.36 (vs. ₹3.08 for Q1 FY2026 and ₹14.19 for Q4 FY2026)
  • Tax Expense: ₹(0.43) (Deferred Tax; vs. ₹1.67 Current Tax for Q1 FY2026)
  • Net Profit After Tax: ₹18.79 (vs. ₹2.21 for Q1 FY2026 and ₹16.46 for Q4 FY2026)
  • Other Comprehensive Income: ₹12.91 (vs. ₹9.13 for Q1 FY2026 and ₹(34.21) for Q4 FY2026)
  • Total Comprehensive Income: ₹31.70 (vs. ₹8.33 for Q1 FY2026 and ₹(17.75) for Q4 FY2026)
  • Earnings Per Share (Basic & Diluted): ₹0.63 (not annualized; vs. ₹(0.03) for Q1 FY2026 and ₹0.55 for Q4 FY2026)
  • Paid-up Equity Share Capital: ₹300.00 (unchanged; face value ₹10 each)

Auditor's Review

SHIVAM SONI & CO., Chartered Accountants (FRN: 152477W), issued a limited review report. Based on their review, conducted in accordance with SRE 2410, nothing came to their attention that causes them to believe the statement contains any material misstatement. The statement was prepared in accordance with Ind AS 34 and SEBI LODR requirements.

Additional Notes from Financial Statements

  • The results were reviewed by the Audit Committee and approved by the Board on August 7, 2026.
  • Prepared in accordance with Indian Accounting Standards (Ind AS).
  • The company does not fall under reportable segment criteria per Ind AS 108.
  • Previous period figures have been regrouped/reclassified for consistency.
  • Results are available on the company website (www.jayatmaenterprises.com) and BSE website (www.bseindia.com).
  • Figures are rounded to the nearest two decimals.