Jai Mata Glass Limited — Quarter and year ended March 31, 2026
| S. No. | Particulars | QUARTER ENDED | YEAR ENDED |
|---|---|---|---|
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | ||
| 1 | Income | ||
| Gross Sales | – | – | |
| Other operating income | – | – | |
| Revenues from Operation | – | – | |
| Other income | 2.23 | 1.84 | |
| Total income | 2.23 | 1.84 | |
| 2 | Expenditure | ||
| (a) | Employees benefits expense | 3.32 | 3.88 |
| (b) | Finance cost | (0.19) | 0.10 |
| (c) | Depreciation & Amortization expense | 0.02 | 0.03 |
| (d) | Other expenditure | 5.29 | 5.73 |
| Total expenses | 8.44 | 9.74 | |
| 3 | Profit/(loss) from before exceptional items and tax (1-2) | (6.21) | (7.90) |
| 4 | Exceptional items [expense/(income)] | ||
| 5 | Profit/(loss) before tax (3-4) | (6.21) | (7.90) |
| 6 | Tax expense | ||
| Current tax (refer note no. 7) | – | – | |
| Deferred tax | – | – | |
| 7 | Profit/(loss) after tax (5-6) | (6.21) | (7.90) |
| 8 | Other comprehensive income (net of income tax) | ||
| a) | Items that will not be reclassified to profit and loss | ||
| – Fair value changes in Investments | – | – | |
| – Income tax related to items that will not be classified to Profit and Loss | – | – | |
| Remeasurement of defined benefit plan | 0.03 | 0.12 | |
| Tax Effect on benefit plan | |||
| Total items that will not be reclassified to profit and loss | 0.03 | 0.12 | |
| b) | Items that will be reclassified to profit and loss | – | – |
| Total Other Comprehensive Income (Net of Income Tax) (a+b) | 0.03 | 0.12 | |
| 9 | Total comprehensive income for the period (7+8) | (6.18) | (7.78) |
| 10 | Paid up equity share capital (Face value of Re. 1 each) | 1,000.00 | 1,000.00 |
| 11 | Reserves excluding Revaluation Reserves as per balance sheet of previous accounting year | ||
| 12 | Earnings per share (Face value of Re.1 each) (not annualised) | ||
| Basic and Diluted (in Rs.) | (0.006) | (0.008) |
| Particulars | Audited March 31, 2026 | Audited March 31, 2025 |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment | 0.40 | 0.21 |
| Right of Use Assets | – | – |
| Financial assets | ||
| Loans | – | – |
| Other financial assets | 1.66 | 201.46 |
| Deferred tax asset | – | – |
| Other non-current assets | – | – |
| Total non-current assets | 2.06 | 201.67 |
| Current assets | ||
| Financial assets | ||
| Investments | – | – |
| Trade receivables | 13.73 | 8.99 |
| Cash and cash equivalents | 26.64 | 7.25 |
| Bank balances other than cash and cash equivalents | 150.00 | – |
| Loans | – | – |
| Other financial assets | – | – |
| Current tax assets (net) | 0.63 | 1.67 |
| Other current assets | 5.18 | 4.15 |
| Total current assets | 196.18 | 22.06 |
| TOTAL ASSETS | 198.24 | 223.73 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity Share capital | 1,000.00 | 1,000.00 |
| Other equity | (806.06) | (784.66) |
| Total equity | 193.94 | 215.34 |
| Liabilities | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| Borrowings | – | – |
| From Directors | – | – |
| – Lease Liabilities | – | – |
| Trade payables | – | – |
| Lease Liability | – | – |
| Provisions | 1.66 | 1.98 |
| Other non-current liabilities | – | – |
| Total non-current liabilities | 1.66 | 1.98 |
| Current liabilities | ||
| Financial liabilities | ||
| Borrowings | – | – |
| From Directors | – | – |
| – Lease Liabilities | – | – |
| Trade payables | 2.38 | 3.94 |
| Other financial liabilities | 0.14 | 0.88 |
| Other current liabilities | 0.12 | 1.59 |
| Provisions | – | – |
| Current tax liability (net) | 2.64 | 6.41 |
| Total current liabilities | 5.28 | 12.82 |
| Total liabilities | 4.94 | 14.80 |
| TOTAL EQUITY AND LIABILITIES | 198.24 | 223.73 |
| Particulars | March 31, 2026 (Rs. in Lakhs) | March 31, 2025 (Rs. in Lakhs) |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit/(loss) before tax | (21.52) | 42.09 |
| Adjustment for: | ||
| – Depreciation | 0.08 | 0.07 |
| – Loss on Sale of Property, Plant and Equipment | – | 0.14 |
| – Interest Income | (4.23) | (2.62) |
| – Gratuity Expense | 0.47 | – |
| – Interest Expense | – | – |
| Operating profit before working capital changes | (25.20) | 42.26 |
| Adjustment for working capital changes: | ||
| – Trade Receivables | 193.99 | 38.53 |
| – Current Assets | – | – |
| – Non Current Assets | (2.30) | (1.45) |
| – Trade Payable, Financial liabilities and provisions | 166.49 | 79.34 |
| Cash Generated from Operations | ||
| – Gratuity Paid | (2.15) | (0.40) |
| – Tax paid during the year | 1.04 | (80.81) |
| Net cash used in operating activities | 165.38 | (1.87) |
| Particulars | March 31, 2026 (Rs. in Lakhs) | March 31, 2025 (Rs. in Lakhs) |
|---|---|---|
| B. Cash flow from investing activities | ||
| – Interest receipts | 4.28 | 2.58 |
| – Investments | – | 10.63 |
| – Sale/(Purchase) of Property, plant and equipment | (0.27) | 0.48 |
| – Fixed Deposits | (150.00) | – |
| 13.69 | ||
| Net cash used in investing activities | (145.99) |
| Particulars | March 31, 2026 (Rs. in Lakhs) | March 31, 2025 (Rs. in Lakhs) |
|---|---|---|
| C. Cash flow from financing activities | ||
| – Increase/(decrease) in non-current borrowings | – | (5.50) |
| – Increase/(decrease) in current borrowings | – | – |
| – Increase/(decrease) in other long term liabilities | – | (5.50) |
| Net cash from financing activities | – |
| Particulars | March 31, 2026 (Rs. in Lakhs) | March 31, 2025 (Rs. in Lakhs) |
|---|---|---|
| Net increase/(decrease) in cash and cash equivalents (A+B+C) | 19.39 | 6.32 |
| Cash and cash equivalents as at beginning of the year | 7.25 | 0.93 |
| Cash and cash equivalents as at end of the period | 26.64 | 7.25 |
| Components | March 31, 2026 (Rs. in Lakhs) | March 31, 2025 (Rs. in Lakhs) |
|---|---|---|
| Balances with banks | ||
| – In current accounts | 6.44 | 7.13 |
| – In deposit accounts | 20.00 | – |
| Cash on Hand | 0.20 | 0.12 |
| Total | 26.64 | 7.25 |