JOJO LIMITED (Formerly Known as Madhuveer Com 18 Network Limited) — Quarter and year ended March 31, 2026
The following tables are extracted from the provided document (figures in Rs. Lakhs unless otherwise stated).
| Sr. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| (31/03/2026) (Audited) | (31/03/2025) (Audited) | ||
| 1 | Income | ||
| (a) Revenue From Operations | 1,227.22 | 781.84 | |
| (b) Other income | 4.32 | 1.68 | |
| Total Income (a+b) | 1,231.54 | 783.52 | |
| 2 | Expenses | ||
| (a) Employee benefits expense | 72.53 | 68.27 | |
| (b) Finance Cost | – | 0.86 | |
| (c) Depreciation and amortisation expense | 51.33 | 5.54 | |
| (d) Other expenses | 841.39 | 98.74 | |
| Total expenses | 965.25 | 172.55 | |
| 3 | Profit / (Loss) from Operations before exceptional and tax (1-2) | 266.29 | 610.97 |
| 4 | Less: Exceptional items | – | – |
| 5 | Profit / (Loss) before tax (3-4) | 266.29 | 610.97 |
| 6 | Tax expense | ||
| – Current Tax | 52.34 | 144.28 | |
| – Tax of Earlier Period | – | – | |
| – Deferred Tax | 97.75 | 20.32 | |
| 7 | Net Profit (Loss) after tax (5-6) | 116.20 | 446.37 |
| 8 | Other Comprehensive Income | ||
| Items that will not be reclassified to Profit or Loss: | – | – | |
| Remeasurement of defined benefits plans (net of tax) | – | – | |
| 9 | Total Comprehensive Income/(Loss) (after tax) for the period (9+10) | 116.20 | 446.37 |
| 10 | Paid up Equity Share Capital (Face value of Re. 10/- each) | 2,548.07 | 2,448.07 |
| 11 | Other Equity excluding revaluation reserve | – | – |
| 12 | Earnings per equity share: | ||
| (1) Basic | 0.46 | 1.82 | |
| (2) Diluted | 0.46 | 1.82 |
| Particulars | As at 31st March 2026 | As at 31st March 2025 |
|---|---|---|
| Non Current Assets | ||
| Property, Plant and Equipment | 33.99 | 11.92 |
| Other Intangible Assets | 1,739.74 | 67.94 |
| Capital Work in Progress | 903.04 | 6.00 |
| Financial Assets | ||
| Investments | 645.24 | 645.24 |
| Other Financial Asset | 0.55 | 0.55 |
| Current Assets | ||
| Financial Assets | ||
| Trade Receivables | 2,373.99 | 364.65 |
| Cash and Cash Equivalents | 728.46 | 7.77 |
| Loans | 903.20 | 2,442.23 |
| Other Current Assets | 355.29 | 293.89 |
| Total Assets | 7,683.50 | 3,840.18 |
| Equity and Liabilities | ||
| Equity | ||
| Equity Share Capital | 2,548.07 | 2,448.07 |
| Other Equity | 823.93 | 102.35 |
| Money Received Against Share Warrants | 1,962.62 | 1,085.00 |
| Liabilities | ||
| Non-current liabilities | ||
| Financial Liabilities | ||
| Borrowings | 42.52 | 119.00 |
| Deferred tax liabilities (net) | 108.17 | 8.66 |
| Current Liabilities | ||
| Financial Liabilities | ||
| Trade Payables | 1,979.10 | 13.22 |
| Other Current Liabilities | 53.31 | 32.14 |
| Liability For Current Tax | 151.69 | 30.73 |
| Provision | 14.09 | 1.00 |
| Total Equity and Liabilities | 7,683.50 | 3,840.18 |
| Particulars | For the year ended on 31st March 2026 | For the year ended on 31st March 2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit Before Tax | 890.20 | 129.58 |
| Adjustments for: | ||
| Depreciation | 66.92 | 10.64 |
| Finance Cost | – | 3.33 |
| Operating Profit before Working Capital Changes | 957.12 | 143.55 |
| Movements in Working Capital: | ||
| Decrease / (Increase) in Trade Receivables | (1,540.65) | (103.74) |
| Decrease / (Increase) in Current Assets | (409.90) | (1,142.92) |
| (Decrease) / Increase in Trade Payables | 1,938.68 | 12.25 |
| (Decrease) / Increase in Short Term Provisions | 13.09 | 0.05 |
| (Decrease) / Increase in Current Liabilities | 258.40 | (58.40) |
| Cash generated/(used) from operation | 1,216.73 | (1,149.21) |
| Less – Net Tax Expenses | (81.09) | (29.93) |
| Net cash (used in) / generated from operating activities (A) | 1,135.65 | (1,179.14) |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Investment | – | (2.00) |
| Purchase of unit on slump | – | – |
| Purchase of Fixed Assets | (1,137.12) | (88.46) |
| Net cash (used in) / generated from investing activities (B) | (1,137.12) | (90.46) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| (Repayment) / Proceeds From Short Term Borrowings | (76.48) | (18.45) |
| Dividend | (12.24) | – |
| Proceed from new issue of shares | 400.00 | 1,500.00 |
| Money Received Against Share Warrants | 877.62 | (230.00) |
| Loans | (466.74) | – |
| Interest Expense | – | (3.33) |
| Net cash (used in) / generated from financing activities (C) | 722.16 | 1,248.22 |
| D.NET INCREASE IN CASH AND CASH EQUIVALENTS (D)=(A+B+C) | 720.69 | (21.38) |
| Cash and cash equivalents at the beginning of the year | 7.77 | 29.15 |
| Cash and cash equivalents at the end of the year | 728.46 | 7.77 |
| Components of cash and cash equivalents | ||
| Cash Balance | 19.26 | 1.04 |
| With Scheduled Banks | 709.20 | 6.73 |
| – in Current Account and cheques on hand | 728.46 | 7.77 |
| Sr. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| (31/03/2026) (Audited) | (31/12/2025) (Unaudited) | ||
| 1 | Income | ||
| (a) | Revenue From Operations | 1,260.39 | 815.03 |
| (b) | Other income | -41.85 | 18.44 |
| Total Income (a+b) | 1,218.53 | 833.47 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | – | – |
| (b) | Employee benefits expense | 58.22 | 78.37 |
| (c) | Finance Cost | – | -0.39 |
| (d) | Depreciation and amortisation expense | 51.61 | 43.68 |
| (e) | Other expenses | 596.61 | 169.90 |
| Total expenses | 706.44 | 291.56 | |
| 3 | Profit / (Loss) from Operations before exceptional and tax (1-2) | 512.09 | 541.91 |
| 4 | Less: Exceptional items | – | – |
| 5 | Profit / (Loss) before tax (3-4) | 512.09 | 541.91 |
| 6 | Tax expense | ||
| – Current Tax | 34.09 | 142.88 | |
| – Tax of Earlier Period | – | – | |
| – Deferred Tax | -21.47 | 297.16 | |
| 7 | Net Profit / (Loss) after tax (5-6) | 479.47 | 101.88 |
| 8 | Other Comprehensive Income | ||
| Items that will not be reclassified to Profit or Loss: Remeasurement of defined benefits plans (net of tax) | – | – | |
| 9 | Total Comprehensive Income/(Loss) (after tax) for the period (9+10) | 479.47 | 101.88 |
| 10 | Paid up Equity Share Capital (Face value of Re. 10/- each) | 2,548.07 | 2,448.07 |
| 11 | Other Equity excluding revaluation reserve | – | – |
| 12 | Earnings per equity share: | ||
| (1) | Basic | 1.88 | 0.42 |
| (2) | Diluted | 1.88 | 0.42 |
| Particulars | For the year ended 31st March 2026 | For the year ended 31st March 2024 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit Before Tax | 907.53 | (56.29) |
| Adjustments for: | ||
| Depreciation | 164.77 | 122.93 |
| Finance Cost | – | 4.78 |
| Assets Written off during the Year | – | – |
| Interest income | (2.68) | – |
| Operating Profit before Working Capital Changes | 1,069.62 | 71.43 |
| Movements in Working Capital: | ||
| Decrease / (Increase) in Sundry Debtors | (1,873.79) | (291.24) |
| Decrease / (Increase) in Loans and Advances | (1.00) | (3.63) |
| Decrease / (Increase) in Other Current Assets | 19.46 | (1,134.64) |
| (Decrease) / Increase in Trade Payables | 1,903.23 | 210.18 |
| (Decrease) / Increase in Short Term Provisions | 14.67 | 0.92 |
| (Decrease) / Increase in Current Liabilities | 4.73 | (37.27) |
| Cash (used in) / generated from operations | 1,136.93 | (1,184.26) |
| Less – Net Tax Expenses | (82.90) | (109.66) |
| Net cash flow from Operating activities (A) | 1,054.03 | (1,293.92) |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| (Purchase) of Fixed Assets | (1,394.12) | (709.63) |
| Profit on sale of Investment / Assets | – | – |
| Interest received | 2.68 | 638.67 |
| Net cash (used in) / generated from investing activities (B) | (1,391.44) | (70.96) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| (Repayment) / Proceeds From Long Term Borrowings | 211.93 | (6.83) |
| Proceeds From issuance of Equity Share | 400.00 | 1,500.00 |
| Money Received Against Share Warrant | 877.62 | (230.01) |
| Loans | (387.99) | – |
| Dividend Paid | (12.24) | – |
| Interest Expense | – | (4.78) |
| Net cash (used in) / generated from financing activities (C) | 1,089.32 | 1,258.39 |
| D. NET INCREASE IN CASH AND CASH EQUIVALENTS (D)=(A+B+C) | 751.91 | (106.49) |
| Cash and cash equivalents at the beginning of the year | 38.94 | 145.43 |
| Cash and cash equivalents at the end of the year | 790.85 | 38.94 |
| Components of cash and cash equivalents | ||
| Cash and cheques on hand | 39.69 | 3.42 |
| With Scheduled Banks | 751.16 | 35.52 |
| – in Current Account | 790.85 | 38.94 |
| Particulars | As at 31st March 2026 | As at 31st March 2025 |
|---|---|---|
| Non Current Assets | ||
| Property, Plant and Equipment | 37.47 | 45.42 |
| Capital Work in Progress | 985.31 | 309.42 |
| Intangible Asset | 1,739.74 | 1,178.33 |
| Goodwill | 481.09 | 481.09 |
| Financial Assets | ||
| Investments | 113.38 | 88.85 |
| Other Financial Asset | 517.59 | 1,485.57 |
| Other Non Current Assets | – | 0.53 |
| Deferred tax asset (Net) | – |