Jonjua Overseas Limited — Quarter and year ended 31st March 2026 (audited)
The document contains an auditor’s report and other non-tabular sections; the extracted financial tables are below.
| S No. | Particulars | AS AT 31.03.2026 | AS AT 31.03.2025 |
|---|---|---|---|
| A) | ASSETS | ||
| 1 | Non-Current assets | ||
| (a) Property Plant & Equipment | 417.16 | 451.47 | |
| (b) Other Intangible Assets | 4,333.23 | 990.41 | |
| (c) Capital Work in Progress | 66.40 | – | |
| (d) Financial assets | |||
| (i) Investments | 1,910.96 | 411.72 | |
| Total non-current assets | 6,727.75 | 1,853.59 | |
| 2 | Current assets | ||
| (a) Inventories | 89.06 | 484.86 | |
| (b) Financial assets | |||
| (i) Trade receivables | 1,296.75 | 160.66 | |
| (ii) Cash & Cash Equivalents | 131.76 | 275.72 | |
| (iii) Other Bank Balances | 124.96 | 124.96 | |
| (c) Other current assets | 50.24 | 266.76 | |
| Total current assets | 1,692.77 | 1,312.96 | |
| Total assets | 8,420.52 | 3,166.55 | |
| B) | EQUITY AND LIABILITIES | ||
| 1 | Equity | ||
| (a) Equity Share Capital | 2,727.76 | 2,309.21 | |
| (b) Other Equity | 2,450.46 | 612.37 | |
| Equity attributable to shareholder | 5,178.22 | 2,921.58 | |
| 2 | Non current Liabilities | ||
| (a) Financial liabilities | |||
| (i) Borrowings | – | – | |
| (b) Provisions | – | – | |
| (c) Deferred tax liabilities (Net) | 373.09 | 73.30 | |
| Total non-current liabilities | 373.09 | 73.30 | |
| 3 | Current Liabilities | ||
| (a) Financial liabilities | |||
| (i) Borrowings | 2,816.27 | 3.06 | |
| (ii) Trade Payables | |||
| – total outstanding dues of micro and small enterprises | – | – | |
| – total outstanding dues of creditors other than micro and small enterprises | 28.07 | 1.23 | |
| (iii) Other financial liabilities | 9.60 | 112.97 | |
| (b) Current Tax Liabilities | 15.27 | 54.41 | |
| Total current liabilities | 2,869.20 | 171.67 | |
| TOTAL EQUITY AND LIABILITIES | 8,420.52 | 3,166.55 |
| Particulars | YEAR ENDED 31.03.2026 | HALF YEAR ENDED 30.09.2024 |
|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES: | ||
| PROFIT AFTER TAX | 806.97 | 87.04 |
| ADJUSTMENTS TO RECONCILE PROFIT BEFORE TAX TO NET CASH PROVIDED BY OPERATING ACTIVITIES: | ||
| INCOME TAX CHARGED IN PROFIT AND LOSS A/C | 260.67 | 22.58 |
| DEPRECIATION AND AMORTIZATION | 144.83 | 21.05 |
| FINANCE COSTS | 5.12 | 24.76 |
| INTEREST INCOME RECEIVED | (20.13) | (0.53) |
| OPERATING PROFIT BEFORE WORKING CAPITAL CHANGES | 1,197.46 | 154.89 |
| CHANGES IN OPERATING ASSETS AND LIABILITIES: | ||
| TRADE RECEIVABLES | (1,136.08) | 65.15 |
| OTHER RECEIVABLES | 216.53 | (81.85) |
| INVENTORY | 395.80 | (92.50) |
| PROVISIONS | – | – |
| SHORT TERM BORROWINGS | 2,813.20 | 353.27 |
| TRADE AND OTHER PAYABLES | (76.54) | 5.45 |
| CASH GENERATED FROM OPERATIONS | 3,410.37 | 404.40 |
| INCOME TAX PAID (NET) | 0.02 | 0.67 |
| NET CASH FLOW FROM OPERATING ACTIVITIES (A) | 3,410.35 | 403.73 |
| CASH FLOW FROM INVESTING ACTIVITIES: | ||
| NET PURCHASE OF FIXED AND INTANGIBLE ASSETS | (3,453.34) | (306.35) |
| Capital Work in Progress | (66.40) | – |
| CHANGE IN INVESTMENTS | (25.32) | (7.74) |
| INTEREST INCOME RECEIVED | 20.13 | 0.53 |
| NET CASH FLOW FROM INVESTING ACTIVITIES (B) | (3,524.93) | (313.56) |
| CASH FLOW FROM FINANCING ACTIVITIES: | ||
| NET PROCEEDS FROM ISSUE OF EQUITY SHARES (BONUS SHARES) | – | – |
| PROCEEDS/(REPAYMENT) FROM LONG-TERM BORROWINGS | – | – |
| FINANCE COST | (5.12) | (24.76) |
| DIVIDEND PAID | (24.25) | – |
| NET CASH FLOW FROM FINANCING ACTIVITIES (C) | (29.37) | (24.76) |
| NET INCREASE IN CASH AND CASH EQUIVALENTS (A+B+C) | (143.96) | 65.41 |
| OPENING CASH AND CASH EQUIVALENTS | 400.68 | 288.63 |
| CLOSING CASH AND CASH EQUIVALENTS | 256.72 | 354.04 |
| S.No. | PARTICULARS | QUARTER ENDED | NINE MONTH ENDED | YEAR ENDED | YEAR ENDED |
|---|---|---|---|---|---|
| 31.03.2026 (AUDITED) | 31.12.2025 (UNAUDITED) | 30.09.2025 (UNAUDITED (NA)) | 30.06.2025 (UNAUDITED (NA)) | ||
| 1. | Revenue from Operations | ||||
| Gross Sales | 1635.72 | 153.97 | – | – | |
| Other Operating Revenue | 0.00 | – | – | – | |
| Total Revenue from Operations | 1635.72 | 153.97 | – | – | |
| Other Income | 2.38 | 4.70 | – | – | |
| Total Income | 1638.10 | 158.67 | – | – | |
| 2. | Expenses | ||||
| (a) Cost of goods sold | 788.02 | 23.79 | – | – | |
| (b) Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | – | – | – | |
| (c) Employee benefits expense | 9.04 | 2.06 | – | – | |
| (d) Finance costs | 1.64 | 1.39 | – | – | |
| (e) Depreciation and amortization expense | 35.80 | 36.00 | – | – | |
| (f) Power, fuel etc. | 0.00 | 0.00 | – | – | |
| (g) Other expenses | 24.03 | 4.91 | – | – | |
| Total Expenses | 858.53 | 68.14 | – | – | |
| 3. | Profit/(loss) before exceptional Items and tax (1-2) | 779.58 | 90.53 | – | – |
| 4. | Exceptional Items | 0.00 | 0.00 | – | – |
| 5. | Profit /(loss) before tax (3+4) | 779.58 | 90.53 | – | – |
| 6. | Tax Expense | ||||
| – Current Tax | 15.27 | 0.00 | – | – | |
| – Deferred Tax | 191.83 | 22.12 | – | – | |
| – Tax of Earlier Years | 0.00 | -54.39 | – | – | |
| 7. | Net Profit (5-6) | 572.49 | 122.80 | – | – |
| 8. | Other Comprehensive income | ||||
| A (i) items that will not be reclassified to profit & loss | 1473.92 | 0.00 | – | – | |
| (ii) income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 | – | – | |
| B (i) items that will be reclassified to profit & loss | 0.00 | 0.00 | – | – | |
| (ii) income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 | – | – | |
| 9. | Total comprehensive income (after tax) (7+8) | 2046.41 | 122.80 | – | – |
| 10. | Paid Up Equity Share Capital | 2727.76 | 2,424.68 | – | – |
| 11. | Other Equity | ||||
| 12. | EPS (Rs. Per equity share) | ||||
| Basic EPS | 2.03 | 0.52 | – | – | |
| Diluted EPS | 2.03 | 0.52 | – | – |
| Party | Transaction | In Rs. |
|---|---|---|
| Harjinder Singh Jonjua | Salary | 75,000 |
| Purchase of Goods | 30,00,000 | |
| Ranbir Kaur Jonjua | Salary | 6,00,000 |
| Harmanpreet Singh Jonjua | Purchase of Goods and/or Services | 21,25,897 |
| Jonjua Air Limited | Sale of Goods and/or Services | 1,92,50,000 |
| HSJONJUA INNOVATEAGRO PRIVATE LIMITED | Sale of Goods | 15,11,90,025 |
| Rights Issue subscription | 3,00,65,000 |