JAYATMA ENTERPRISES LIMITED — Quarter and year ended 31st March, 2026
| Sr. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31-03-2026 (Audited) | 31-12-2025 (Unaudited) | ||
| 1 | Income | ||
| (a) Revenue from operations | 5.76 | 10.50 | |
| (b) Other Income | 4.22 | 9.83 | |
| Total Income | 9.98 | 20.33 | |
| 2 | Expenses | ||
| (a) Cost of material consumed | – | – | |
| (b) Purchases of stock-in-trade | 5.48 | – | |
| (c) Change in inventories | – | – | |
| (d) Employee benefits expense | 2.77 | 2.93 | |
| (e) Finance costs | 0.29 | 0.31 | |
| (f) Depreciation and amortisation expense | 2.06 | 2.11 | |
| (g) Other expenses | (14.81) | 6.45 | |
| Total Expenses | (4.21) | 11.80 | |
| 3 | Profit before exceptional items and tax (1-2) | 14.19 | 8.53 |
| 4 | Add/(Less) : Exceptional items (net) | – | – |
| 5 | Profit before tax (3+4) | 14.19 | 8.53 |
| 6 | Tax expense | ||
| Current Tax | – | – | |
| Excess / (Short) Provision of Tax for prior year (Tax in respect of Earlier Year) | 0.01 | (0.08) | |
| Deferred Tax Liability | (2.28) | (0.81) | |
| Less: Deferred assets for deferred tax liability | – | – | |
| 7 | Net Profit after tax (5-6) | 16.46 | 9.42 |
| 8 | Other comprehensive income | ||
| (a) Items that will not be reclassified to profit or loss (net of tax) | (34.21) | 5.96 | |
| (b) Items that will be reclassified to profit or loss (net of tax) | – | – | |
| Other Comprehensive Income | (34.21) | 5.96 | |
| 9 | Total Comprehensive Income for the period/Year (7+8) | (17.75) | 15.38 |
| 10 | Net Profit attributable to: | ||
| Owners of the Company | 16.46 | 9.42 | |
| Non Controlling Interest | – | – | |
| 11 | Other Comprehensive Income attributable to: | ||
| Owners of the Company | (34.21) | 5.96 | |
| Non Controlling Interest | – | – | |
| 12 | Total Comprehensive Income attributable to: | ||
| Owners of the Company | (17.75) | 15.38 | |
| Non Controlling Interest | – | – | |
| 13 | Paid-up Equity Share Capital (Face Value of ₹10 each) | 300.00 | 300.00 |
| 14 | Earning per share (Face Value of ₹10 each) Basic & Diluted (not annualised) | 0.55 | 0.31 |
| 15 | Other Equity excluding Revaluation Reserves as at 31st March | – | – |
| Sr. No. | Particulars | As at 31-03-2026 (Audited) | As at 31-03-2025 (Audited) |
|---|---|---|---|
| ASSETS | |||
| 1 | Non Current Assets | ||
| Property, Plant and Equipment | 49.43 | 57.81 | |
| Financial Assets | |||
| (i) Investments | 0.03 | 0.03 | |
| (ii) Other financial Asset | 12.78 | 12.48 | |
| Total Non Current Assets | 62.24 | 70.32 | |
| 2 | Current Assets | ||
| Inventories | – | – | |
| Financial Assets | |||
| (i) Investments | 709.17 | 705.35 | |
| (ii) Trade Receivable | 8.00 | 0.10 | |
| (iii) Cash and Cash Equivalents | 12.53 | 7.17 | |
| (iv) Bank Balances other than (iii) above | – | – | |
| (v) Other Financial Assets | – | 3.35 | |
| Other Current Assets | 14.75 | 11.78 | |
| Total Current Assets | 744.45 | 727.75 | |
| Total Assets | 806.69 | 798.07 | |
| EQUITY AND LIABILITIES | |||
| 1 | Equity | ||
| Equity Share Capital | 300.00 | 300.00 | |
| Other Equity | 478.94 | 457.69 | |
| Total Equity | 778.94 | 757.69 | |
| 2 | Liabilities | ||
| Non Current Liabilities | |||
| Financial Liabilities | |||
| (i) Borrowings | 7.30 | 8.80 | |
| (ii) Other Financial Liabilities | – | 10.00 | |
| Deferred Tax Liabilities (net) | 4.63 | 3.53 | |
| Total Non Current Liabilities | 11.93 | 22.33 | |
| 3 | Current Liabilities | ||
| Financial Liabilities | |||
| (i) Borrowings | 5.68 | 14.76 | |
| (ii) Trade Payables | |||
| – Total outstanding dues of micro enterprises and small enterprises | – | – | |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 8.45 | 0.23 | |
| Provisions | 1.57 | – | |
| Current Tax Liabilities | – | 0.59 | |
| Other Current Liabilities | 0.12 | 2.47 | |
| Total Current Liabilities | 15.82 | 18.05 | |
| Total Equity and Liabilities | 806.69 | 798.07 |
| Sr. No. | Particulars | Year Ended 31-03-2026 (Audited) | Year Ended 31-03-2025 (Audited) |
|---|---|---|---|
| 1 | Cash Flow from Operating Activities | ||
| Profit / (Loss) before Tax | 42.01 | 47.96 | |
| Adjustments for: | |||
| – Depreciation and Amortisation Expense | 8.37 | 8.21 | |
| – Finance Cost | 1.47 | 2.42 | |
| – Interest Income | (0.79) | (0.79) | |
| – Dividend Income | (33.14) | (40.38) | |
| – Realised Gain on Investment | (34.19) | – | |
| Operating Cash Flows before Working Capital Changes | (58.28) | (30.55) | |
| Changes in working capital: | |||
| Adjustments for (increase) / decrease in operating assets: | |||
| – Inventories | – | – | |
| – Trade Receivables | (7.90) | (0.04) | |
| – Other Current Financial Assets | 3.36 | 0.15 | |
| – Other Current Assets | (2.97) | (8.33) | |
| – Other Non-Current Assets | (0.30) | – | |
| – Other Non-Current Financial Assets | – | (0.66) | |
| Adjustments for increase / (decrease) in operating liabilities: | |||
| – Trade Payables | 8.22 | – | |
| – Other Current Financial liabilities | – | (1.10) | |
| – Other Current liabilities | – | – | |
| – Other Non-Current liabilities | (2.35) | (10.15) | |
| – Other Non-Current Financial liabilities | – | – | |
| – Current Provisions | (10.00) | – | |
| 1.56 | – | ||
| Cash Generated from Operations | (10.38) | (20.13) | |
| – Provision for Income Tax | (0.52) | (8.74) | |
| (26.65) | (2.72) | ||
| Net Cash Flow generated / (used in) from Operating Activities | (27.17) | (11.46) | |
| 2 | Cash Flow from Investing Activities | ||
| Capital expenditure on Property, Plant and Equipment’s, including capital advances | – | (0.88) | |
| Proceeds from Sale of Property, Plant and Equipment’s / Intangible Assets | – | – | |
| Proceeds/(Purchase) from sale of Current Investment | 10.65 | (17.32) | |
| Interest Income | 0.79 | 0.79 | |
| Dividend Income | 33.14 | 40.38 | |
| Net Cash Flow generated / (used in) from Investing Activities | 44.58 | 22.97 | |
| 3 | Cash Flow from Financing Activities | ||
| Proceeds from / (Repayment of) Non-Current Borrowings (net) | (1.50) | (2.42) | |
| Proceeds from / (Repayment of) Current Borrowings (net) | (9.08) | (10.33) | |
| Proceeds from issue of new equity shares | – | – | |
| Securities Premium received | – | – | |
| Finance Cost | (1.47) | – | |
| Net Cash Flow generated / (used in) from Financing Activities | (12.05) | (12.75) | |
| Net Increase / (Decrease) in Cash and Cash Equivalents | 5.36 | (1.24) | |
| Cash and Cash Equivalents as at the beginning of the period | 7.17 | 8.41 | |
| Cash and Cash Equivalents as at end of the period | 12.53 | 7.17 |
| Particulars | As 31.03.2026 | As 31.03.2025 |
|---|---|---|
| Cash on Hand | 11.65 | 5.25 |
| Balance with Bank | 0.88 | 1.92 |
| Total | 12.53 | 7.17 |