Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol JMA
MSEI Symbol NOTLISTED
ISIN INE412C01023
Name of company JULLUNDUR MOTOR AGENCY (DELHI) LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Distribution of Automobile Parts
Start date and time of board meeting 12-Aug-2025   12:30:00
End date and time of board meeting 12-Aug-2025   15:50:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1390360000
Other income 24517000
Total income 1414877000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 1146248000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 61802000
(d) Employee benefit expense 83647000
(e) Finance costs 0
(f) Depreciation, depletion and amortisation expense 2316000
(f) Other Expenses
1 Other Expenses 44750000 44750000
Total other expenses 44750000
Total expenses 1338763000
3 Total profit before exceptional items and tax 76114000
4 Exceptional items 0
5 Total profit before tax 76114000
6 Tax expense
7 Current tax 20300000
8 Deferred tax -368000
9 Total tax expenses 19932000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 56182000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 56182000
17 Other comprehensive income net of taxes 4844000
18 Total Comprehensive Income for the period 61026000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 55133000
Total profit or loss, attributable to non-controlling interests 1049000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 59957000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1069000
21 Details of equity share capital
Paid-up equity share capital 45682000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.41
Diluted earnings (loss) per share from continuing operations 2.41
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.41
Diluted earnings (loss) per share from continuing and discontinued operations 2.41
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The financial results have been prepared in accordance with Indian Accounting Standards Ind AS notified under section 133 of the Companies Act 2013 read with the relevant rules of the Companies Indian Accounting Standards Rules 2015 as amended by the Companies Indian Accounting Standards Amendment Rules 2016 and other recognized accounting practices and the policies to the extent applicable. n n2. Groups business operation involve sales and distribution of one class of goods i.e. automobiles parts and accessories and located in one country i.e. India and as such there is no other reportable segment as per Ind AS 108 Operating Segment. n n3. The figures of the quarter ended 31st March 2025 are the balancing figures between the audited figures for the full year ended 31st March 2025 and the aggregate of the limited review figures for the nine months ended 31st December 2024. n n4. Figures for the previous periods year have been regrouped reclassified and rearranged wherever considered necessary to conform to the figures of the current period. n n5. The above financial results for the quarter ended 30th June 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 12th August 2025. Further the Board has also authorised Smt. Shuchi Arora director of the company to sign above unaudited consolidated financial results. n n6. The statutory auditors of the company have carried out a Limited Review of the above financial results for the quarter ended 30th June 2025.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plans 300000 300000
2 Change in fair value of FVOCI equity instruments 5360000 5360000
3 Income tax relating to the above -816000 -816000
Total Amount of items that will not be reclassified to profit and loss 4844000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 4844000