Jumbo Finance Limited held a Board of Directors meeting on November 14, 2026, at its registered office in Mumbai from 4:00 PM to 4:30 PM. The Board considered, approved, and took on record the following items:

1. The Unaudited Standalone Financial Results for the quarter and half year ended September 30, 2026, along with the Limited Review Report thereon pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015.

2. Took note of compliances made under SEBI (LODR) Regulations, 2015 for the quarter and half year ended September 30, 2026.

Financial Results Highlights (Unaudited Standalone)

Quarter Ended 30-09-2026 (Q2 FY27):

  • Revenue from operations: ₹23.23 lakhs
  • Other Income: ₹6.47 lakhs
  • Total Income: ₹90.06 lakhs
  • Total Expenses: ₹75.03 lakhs
  • Profit before tax: ₹90.06 lakhs
  • Tax expense: ₹36.19 lakhs (Current Tax: ₹6.00 lakhs, Deferred Tax: ₹30.19 lakhs)
  • Net Profit for the period: ₹53.87 lakhs
  • Other Comprehensive Income: ₹(53.15) lakhs
  • Total Comprehensive Income: ₹(12.47) lakhs
  • Earnings Per Share (Basic and Diluted): ₹0.01

Quarter Ended 30-06-2026 (Q1 FY27):

  • Revenue from operations: ₹25.99 lakhs
  • Other Income: ₹40.90 lakhs
  • Total Income: ₹174.70 lakhs
  • Total Expenses: ₹20.79 lakhs
  • Profit before tax: ₹(48.49) lakhs
  • Tax expense: ₹24.01 lakhs (Current Tax: ₹0.33 lakhs, Deferred Tax: ₹23.68 lakhs)
  • Net Profit for the period: ₹(48.49) lakhs
  • Other Comprehensive Income: ₹68.63 lakhs
  • Total Comprehensive Income: ₹198.53 lakhs
  • Earnings Per Share (Basic and Diluted): ₹(0.26)

Half Year Ended 30-09-2026 (H1 FY27):

  • Revenue from operations: ₹49.22 lakhs
  • Other Income: ₹228.84 lakhs
  • Total Income: ₹278.06 lakhs
  • Total Expenses: ₹34.09 lakhs
  • Profit before tax: ₹243.97 lakhs
  • Tax expense: ₹60.20 lakhs (Current Tax: ₹6.33 lakhs, Deferred Tax: ₹53.87 lakhs)
  • Net Profit for the period: ₹183.77 lakhs
  • Other Comprehensive Income: ₹36.02 lakhs
  • Total Comprehensive Income: ₹199.25 lakhs
  • Earnings Per Share (Basic and Diluted): ₹4.09

Comparative Period - Half Year Ended 30-09-2025 (H1 FY26):

  • Revenue from operations: ₹43.47 lakhs
  • Other Income: ₹80.13 lakhs
  • Total Income: ₹84.37 lakhs
  • Total Expenses: ₹97.42 lakhs
  • Profit before tax: ₹(13.05) lakhs
  • Tax expense: ₹5.57 lakhs (Current Tax: ₹0.84 lakhs, Deferred Tax: ₹4.73 lakhs)
  • Net Profit for the period: ₹(18.62) lakhs
  • Other Comprehensive Income: ₹15.48 lakhs
  • Total Comprehensive Income: ₹(3.14) lakhs
  • Earnings Per Share (Basic and Diluted): ₹(0.38)

Year Ended 31-03-2026 (FY26):

  • Revenue from operations: ₹84.74 lakhs
  • Other Income: ₹18.14 lakhs
  • Total Income: ₹102.88 lakhs
  • Total Expenses: ₹133.01 lakhs
  • Profit before tax: ₹(30.13) lakhs
  • Tax expense: ₹5.01 lakhs (Current Tax: ₹3.58 lakhs, Deferred Tax: ₹(5.32) lakhs, Short/(excess) of earlier year: ₹6.75 lakhs)
  • Net Profit for the period: ₹(35.14) lakhs
  • Other Comprehensive Income: ₹182.96 lakhs
  • Total Comprehensive Income: ₹147.82 lakhs
  • Earnings Per Share (Basic and Diluted): ₹(0.72)

Key Notes to Financial Results

1. The unaudited financial results for Q2 FY27 were reviewed by the Audit Committee and approved by the Board on November 14, 2026. The auditor carried out a Limited Review Report.

2. The company has made an investment in Kalpvriksha Trust. Fair value adjustment of the instrument as per IND AS 109 has not been made due to unavailability of relevant documents for fair market valuation. The valuation of Kalpvriksha Trust is based on management's estimates due to unavailability of audited financial statements of Kalpvriksha Trust.

3. The financial results have been prepared in accordance with Indian Accounting Standards (IND AS) as notified by MCA on February 16, 2015.

4. Limited review as required under Regulation 33 of SEBI (LODR) Regulations, 2015 has been completed by the company's auditors.

5. There is no reportable segment pursuant to IND-AS-108.

6. Reconciliation of net profit from previous GAAP to IND-AS:

  • Q2 FY26: Net profit as per previous GAAP ₹53.87 lakhs, less fair valuation of investments ₹(53.15) lakhs, equals net profit under IND-AS ₹(12.47) lakhs
  • FY26: Net profit as per previous GAAP ₹(35.14) lakhs, plus fair valuation of investments ₹182.96 lakhs, equals net profit under IND-AS ₹147.82 lakhs

7. There are no exceptional/extraordinary items during Q2 FY27.

8. During Q2 FY27, nil investor complaints were received and nil complaints were pending at quarter end.

Cash Flow Statement (Standalone)

For Period Ended 30-09-2026:

  • Cash flow from operating activities: ₹254.54 lakhs
  • Cash used in investing activities: ₹22.04 lakhs
  • Cash flow from financing activities: ₹(280.50) lakhs
  • Net decrease in cash and cash equivalents: ₹(3.92) lakhs
  • Cash and cash equivalents as at April 1, 2026: ₹19.09 lakhs
  • Cash and cash equivalents as at September 30, 2026: ₹15.17 lakhs

Statement of Assets & Liabilities (Standalone)

As at 30-Sep-2026 (Unaudited):

  • Total Assets: ₹2,232.84 lakhs
  • Financial Assets: ₹2,190.60 lakhs (Cash: ₹15.17 lakhs, Loans: ₹822.03 lakhs, Investments: ₹1,328.73 lakhs, Other Financial Assets: ₹24.67 lakhs)
  • Non-Financial Assets: ₹42.24 lakhs (Current Tax Assets: ₹9.09 lakhs, Deferred Tax Assets: ₹30.92 lakhs, Other: ₹2.23 lakhs)
  • Total Liabilities: ₹57.86 lakhs
  • Borrowings: ₹6.08 lakhs
  • Other Financial Liabilities: ₹49.07 lakhs
  • Provisions: ₹2.16 lakhs
  • Other Non-Financial Liabilities: ₹0.55 lakhs
  • Equity: ₹2,174.98 lakhs
  • Share Capital: ₹487.68 lakhs
  • Other Equity: ₹1,687.30 lakhs

Auditor's Limited Review Report

CVB & Associates Chartered Accountants issued a limited review report stating that based on their review, nothing has come to their attention that causes them to believe that the financial results:

  • Have not disclosed information required under Regulation 33 of SEBI (LODR) Regulations
  • Contain any material misstatement

The review was conducted in accordance with Standard Review Engagements (SRE) 2410 issued by ICAI.