Jet Solar Limited's Board of Directors meeting was held on November 14, 2026, from 1:30 PM to 1:45 PM. The Board approved the unaudited financial results for the half year ended September 30, 2026, including the Statement of Assets and Liabilities as on that date and Statement of Cash Flow (as part of notes). The Board also approved the Limited Review Report given by the statutory auditors on these unaudited financial results.

Financial Results (Half Year Ended September 30, 2026)

Income Statement (₹ in Lakhs)

  • Revenue from Operations: ₹0.00 (Previous H1 FY26: ₹304.50; FY26: ₹54.50)
  • Other Income: ₹26.23 (Previous H1 FY26: ₹31.95; FY26: ₹154.36)
  • Total Income (I+II): ₹26.23 (Previous H1 FY26: ₹336.45; FY26: ₹208.86)
  • Total Expenses: ₹16.86 (Previous H1 FY26: ₹333.86; FY26: ₹203.93)
  • Employee Benefits Expense: ₹11.30
  • Finance Costs: ₹0.03
  • Depreciation and Amortization Expense: ₹0.03
  • Other Expenses: ₹5.51
  • Profit/(Loss) Before Tax and Exceptional Items: ₹9.36 (Previous H1 FY26: ₹2.59; FY26: ₹4.93)
  • Exceptional Items: ₹0.00
  • Profit/(Loss) Before Tax: ₹9.36
  • Tax Expense:
  • Current Tax: ₹2.34
  • Deferred Tax: ₹0.00
  • Prior Period: ₹0.00
  • Profit/(Loss) for the Period from Continuing Operations: ₹7.02 (Previous H1 FY26: ₹1.93; FY26: ₹3.52)
  • Other Comprehensive Income: ₹0.00
  • Total Comprehensive Income for the Period: ₹7.02 (Previous H1 FY26: ₹1.93; FY26: ₹3.52)

Earnings Per Share (EPS)

  • Basic and Diluted EPS (₹): ₹0.06 (Previous H1 FY26: ₹0.02; FY26: ₹0.03)

Statement of Assets & Liabilities (As at September 30, 2026)

Equity and Liabilities (₹ in Lakhs)

  • Shareholders' Funds: ₹2,084.30
  • Share Capital: ₹1,187.60
  • Reserves and Surplus: ₹896.70
  • Current Liabilities: ₹150.54
  • Short-term Borrowings: ₹31.33
  • Trade Payables: ₹27.71
  • Other Current Liabilities: ₹89.16
  • Short-term Provisions: ₹2.34
  • Total: ₹2,234.85

Assets (₹ in Lakhs)

  • Non-Current Assets: ₹3.65
  • Property, Plant and Equipment: ₹0.15
  • Deferred Tax Assets (Net): ₹1.76
  • Other Non-Current Assets: ₹1.74
  • Current Assets: ₹2,231.19
  • Current Investments: ₹1,044.00
  • Inventories: ₹141.44
  • Trade Receivables: ₹54.45
  • Cash and Cash Equivalents: ₹42.67
  • Short-term Loans and Advances: ₹926.35
  • Other Current Assets: ₹22.28
  • Total: ₹2,234.85

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Cash Flow from Operating Activities: ₹(21.09)
  • Cash Flow from Investing Activities: ₹26.20
  • Cash Flow from Financing Activities: ₹1.06
  • Net Increase in Cash and Cash Equivalents: ₹6.17
  • Opening Cash Balance: ₹36.50
  • Closing Cash Balance: ₹42.67

Additional Notes

1. The company's main business is real estate development including construction

2. No geographical segments or separate reportable segments exist as per Accounting Standard 17

3. The financial results follow the same accounting policies as the annual financial statements for FY26

4. No investor complaints were received/pending as of September 30, 2026

5. The company is exempt from adopting IND-AS as it is listed on an SME exchange

6. Previous period/year figures have been regrouped/recast for comparability