JINDAL CAPITAL LIMITED

Board Meeting Details

The Board of Directors meeting was held on Friday, November 13, 2026. The meeting commenced at 05:30 P.M. and concluded at 07:12 P.M.

Key Approvals

The Board considered and approved the Unaudited Standalone Financial Results of the Company for the quarter and half-year ended September 30, 2026. The Board took on record the Limited Review Reports issued by the Statutory Auditor.

Limited Review Report

The statutory auditor conducted a limited review of the unaudited financial results for the Quarter and Half Year ended September 30, 2026, in accordance with Standard on Review Engagements (SRE) 2410. The auditor stated that nothing came to their attention causing them to believe that the statement contains any material misstatement or fails to disclose information required by Regulation 33 of SEBI LODR Regulations. The review report was dated November 13, 2026, and issued from New Delhi.

Unaudited Standalone Financial Results (Quarter Ended September 30, 2026)

Income:

  • Interest Income: ₹118.51 lakh
  • Fees and Commission Income: ₹2.04 lakh
  • Other Income: ₹9.41 lakh
  • Total Income: ₹129.95 lakh

Expenses:

  • Employee Benefits Expense: ₹31.87 lakh
  • Finance Cost: ₹36.89 lakh
  • Depreciation and amortization expense: ₹0.28 lakh
  • Other expenses: ₹22.84 lakh
  • Total Expenses: ₹91.88 lakh

Profit Before Tax: ₹38.07 lakh

Tax Expense:

  • Current Tax: ₹17.59 lakh
  • Deferred Tax: (₹0.03) lakh
  • Total Tax: ₹17.56 lakh

Net Profit After Tax: ₹20.51 lakh

Earnings Per Share (EPS): Not quantified in the disclosure

Paid-up Equity Share Capital: ₹720.81 lakh (Face value ₹10 each)

Half-Year Financial Performance (Ended September 30, 2026)

Income:

  • Total Income: ₹239.82 lakh

Expenses:

  • Total Expenses: ₹169.94 lakh

Profit Before Tax: ₹69.88 lakh

Tax Expense: ₹17.56 lakh

Net Profit After Tax: ₹52.32 lakh

Comparative Figures

Quarter Comparison (Q2 FY27 vs Q2 FY26):

  • Total Income: ₹129.95 lakh (FY27) vs ₹98.27 lakh (FY26)
  • Net Profit: ₹20.51 lakh (FY27) vs ₹30.71 lakh (FY26)

Half-Year Comparison (H1 FY27 vs H1 FY26):

  • Total Income: ₹239.82 lakh (FY27) vs ₹176.38 lakh (FY26)
  • Net Profit: ₹52.32 lakh (FY27) vs ₹50.92 lakh (FY26)

Balance Sheet Highlights (as of September 30, 2026)

Assets:

  • Financial Assets: ₹2,778.90 lakh
  • Cash and cash equivalents: ₹20.61 lakh
  • Loans: ₹2,705.75 lakh
  • Investments: ₹5.37 lakh
  • Other Financial assets: ₹49.06 lakh
  • Non-financial Assets: ₹7.78 lakh
  • Deferred tax Assets (Net): ₹4.26 lakh
  • Property, Plant and Equipment: ₹3.52 lakh
  • Total Assets: ₹2,788.57 lakh

Liabilities and Equity:

  • Financial Liabilities: ₹1,435.45 lakh
  • Borrowings: ₹1,384.85 lakh
  • Other Payables: ₹28.24 lakh
  • Other Financial Liabilities: ₹22.36 lakh
  • Non-Financial Liabilities: ₹78.29 lakh
  • Equity: ₹1,274.83 lakh
  • Equity Share Capital: ₹720.81 lakh
  • Other Equity: ₹554.02 lakh

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

Cash flows from Operating activities:

  • Profit before Income tax: ₹69.88 lakh
  • Net cash Flow from Operating activities: ₹35.36 lakh

Cash flows from Investing activities:

  • Purchase of FD & Investment: (₹5.37) lakh
  • Net cash Flow used In Investing activities: (₹5.37) lakh

Cash flows from Financing activities:

  • Net Cash Flow used In Financing activities: (₹33.05) lakh

Net Increase in cash and cash equivalents: (₹3.06) lakh

  • Cash and Cash equivalents at beginning: ₹23.67 lakh
  • Cash and cash equivalents at end: ₹20.61 lakh

Notes to Financial Results

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors on November 13, 2026.

2. The statutory auditor conducted a limited review of the financial results for half year ended September 30, 2026.

3. Earnings per share (EPS) computed in accordance with AS 20, giving effect of bonus to the earliest period reported.

4. The company is exempt from compulsory adoption of Ind AS as per Corporate Affairs Notification dated February 16, 2015.

5. The financials prepared in accordance with Ind AS prescribed under Companies Act, 2013 and SEBI LODR Regulations.

6. The company is primarily engaged in financing business with no separate reportable segments.

7. Previous periods figures have been regrouped where necessary.