JMD Ventures Limited submitted its unaudited standalone financial results for the second quarter ended September 30, 2026 (Q2 FY27) to BSE Limited in compliance with Regulation 33(3) of SEBI LODR Regulations, 2015. The results were approved by the Board of Directors in a meeting held on November 11, 2026, which commenced at 12:05 hours and concluded at 13:10 hours.

Financial Performance Highlights (Q2 FY27 vs Q2 FY26)

  • Revenue from operations: ₹7.78 lakh (down 39% from ₹12.79 lakh in Q2 FY26)
  • Other income: ₹18.34 lakh (down 14% from ₹21.40 lakh in Q2 FY26)
  • Total income: ₹26.12 lakh (down 24% from ₹34.19 lakh in Q2 FY26)
  • Profit before tax: ₹13.87 lakh (down 29% from ₹19.42 lakh in Q2 FY26)
  • Net profit: ₹8.25 lakh (down 46% from ₹15.31 lakh in Q2 FY26)
  • Basic and diluted EPS: ₹0.03 (down from ₹0.05 in Q2 FY26)

Half-Year Performance (H1 FY27 vs H1 FY26)

  • Revenue from operations: ₹15.84 lakh (down 35% from ₹24.51 lakh in H1 FY26)
  • Other income: ₹41.29 lakh (down 4% from ₹42.79 lakh in H1 FY26)
  • Total income: ₹57.13 lakh (down 15% from ₹67.30 lakh in H1 FY26)
  • Profit before exceptional items: ₹26.17 lakh (down 32% from ₹38.54 lakh in H1 FY26)
  • Exceptional items: ₹9.07 lakh (related to damage of master DVDs in Q1 FY27)
  • Profit before tax: ₹35.24 lakh (down 9% from ₹38.54 lakh in H1 FY26)
  • Net profit: ₹26.39 lakh (down 11% from ₹29.62 lakh in H1 FY26)
  • Basic and diluted EPS: ₹0.09 (down from ₹0.10 in H1 FY26)

Segment Performance (H1 FY27)

Entertainment Segment:

  • Revenue: ₹15.84 lakh
  • Segment profit before tax: ₹9.35 lakh
  • Segment assets: ₹260.67 lakh

Finance & Investments Segment:

  • Revenue: ₹41.29 lakh
  • Segment profit before tax: ₹16.82 lakh
  • Segment assets: ₹3,472.78 lakh
  • Segment liabilities: ₹119.25 lakh

Capital Structure

  • Paid-up equity share capital: ₹2,885.84 lakh (unchanged from previous periods)
  • Face value: ₹10 per share
  • Other equity: ₹1,019.32 lakh (as of September 30, 2026)

Financial Position (as of September 30, 2026)

Assets:

  • Total assets: ₹4,146.56 lakh
  • Non-current assets: ₹344.72 lakh (including property, plant and equipment ₹35.71 lakh, intangible assets ₹294.79 lakh)
  • Current assets: ₹3,801.84 lakh (including inventories ₹725.58 lakh, trade receivables ₹265.40 lakh, loans & advances ₹2,742.47 lakh, cash & cash equivalents ₹7.70 lakh)

Liabilities and Equity:

  • Total equity: ₹3,905.16 lakh
  • Current liabilities: ₹241.40 lakh (including trade payables ₹16.05 lakh, other financial liabilities ₹103.20 lakh, current tax liabilities ₹89.97 lakh)

Cash Flow (H1 FY27)

  • Cash used in operating activities: ₹(54.99) lakh
  • Cash from investing activities: ₹48.92 lakh
  • Net decrease in cash: ₹(6.07) lakh
  • Cash and cash equivalents at end of period: ₹7.70 lakh

Additional Information

  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors
  • Statutory auditors SGAJ & Associates conducted a limited review of the financial results
  • Results prepared in accordance with Indian Accounting Standards (Ind-AS) 34
  • Balance in trade payables, loans and advances, and other financial liabilities are subject to confirmation/reconciliation
  • Previous period figures have been regrouped/rearranged where necessary for comparability