| Scrip Code | 532605 |
|---|---|
| NSE Symbol | JBMA |
| MSEI Symbol | NOTLISTED |
| ISIN | INE927D01051 |
| Name of company | JBM Auto Limited |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 30-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 23-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 30-01-2026 12:30:00 |
| End date and time of board meeting | 30-01-2026 14:10:00 |
| 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 |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 1,61,398.00 | 4,23,610.00 | |
| Other income | 2,978.00 | 10,873.00 | |
| Total income | 1,64,376.00 | 4,34,483.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,10,438.00 | 2,81,888.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 2,783.00 | 7,526.00 |
| (d) | Employee benefit expense | 15,305.00 | 43,918.00 |
| (e) | Finance costs | 7,382.00 | 21,002.00 |
| (f) | Depreciation, depletion and amortisation expense | 4,243.00 | 13,068.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 15,557.00 | 43,421.00 |
| Total other expenses | 15,557.00 | 43,421.00 | |
| Total expenses | 1,55,708.00 | 4,10,823.00 | |
| 3 | Total profit before exceptional items and tax | 8,668.00 | 23,660.00 |
| 4 | Exceptional items | (964.00) | (964.00) |
| 5 | Total profit before tax | 7,704.00 | 22,696.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 2,724.00 | 7,046.00 |
| 8 | Deferred tax | (978.00) | (2,232.00) |
| 9 | Total tax expenses | 1,746.00 | 4,814.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 5,958.00 | 17,882.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 41.00 | (2,457.00) |
| 16 | Total profit (loss) for period | 5,999.00 | 15,425.00 |
| 17 | Other comprehensive income net of taxes | (45.00) | (106.00) |
| 18 | Total Comprehensive Income for the period | 5,954.00 | 15,319.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 5,511.00 | 14,454.00 | |
| Total profit or loss, attributable to non-controlling interests | 488.00 | 971.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 5,468.00 | 14,352.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 487.00 | 967.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 2,365.00 | 2,365.00 | |
| Face value of equity share capital | 1 | 1 | |
| 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 | 2.33 | 6.11 | |
| Diluted earnings (loss) per share from continuing operations | 2.33 | 6.11 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 2.33 | 6.11 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 2.33 | 6.11 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The unaudited financial results for the Quarter and nine months ended December 31, 2025 are reviewed by the Audit Committee and taken on record by the Board of Directors in their meeting held on 30th January 2026. The Statutory Auditors have expressed an unmodified opinion on the aforesaid results. 2. The above financial statements have been prepared in accordance with Indian Accounting Standards (Ind-AS) as prescribed under section 133 of the Companies Act, 2013 read with the Rule 3 of the Companies (Indian Accounting Standards) Rules,2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016. 3. As per Ind AS 108 Operating Segments, the Company has disclosed the segment information only as a part of Consolidated Financial Results. 4. During the quarter, JBM Auto Limited has divested its 100% in MH Ecolife Mobility Private Limited, a wholly owned subsidiary company to JBM Ecolife Mobility Private Limited (a Joint Venture company). Hereafter, MH Ecolife Mobility Private Limited is a wholly owned subsidiary of the JBM Ecolife Mobility Private Limited. 5. Exceptional items represent impact on account of New Labour Codes and operational disruptions amounting to Rs. 8.40 cr and and Rs. 9.64 cr respectively in standalone & consolidated financial results for the quarter and nine months period ended 31 December 2025. The Company continues to monitor the finalisation of Central/ State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 6. The Consolidated financial results includes the results of the Company, Nine Subsidiary Companies (including Three Step Down Subsidiary), Three Joint Ventures Companies , Two Joint Venture Companies of Subsidiary Company and Eleven Subsidiary Companies of Joint Venture Company. 7. The figure for the corresponding previous period/year have been rearranged/regrouped/ reclassified wherever considered necessary to make them comparable. 8. The figures for the current quarter ended December 31, 2025 and quarter ended December 31, 2024 are the balancing figures between the published year to date figures in respect of the period ended December 31, 2025 and December 31, 2024 respectively and published figures upto the half year ended September 30, 2025 and September 30, 2024, respectively which were subjected to limited review . |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Component Division | 89,406.00 | 2,49,966.00 | ||||
| 2 | Tool Room Division | 8,803.00 | 26,218.00 | ||||
| 3 | OEM Division | 63,238.00 | 1,47,673.00 | ||||
| 4 | Others | 0.00 | 0.00 | ||||
| Total Segment Revenue | 1,61,447.00 | 4,23,857.00 | |||||
| Less: Inter segment revenue | 49.00 | 247.00 | |||||
| Revenue from operations | 1,61,398.00 | 4,23,610.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Component Division | 6,807.00 | 19,478.00 | ||||
| 2 | Tool Room Division | 1,737.00 | 5,140.00 | ||||
| 3 | OEM Division | 6,278.00 | 14,541.00 | ||||
| 4 | Others | 1,229.00 | 5,503.00 | ||||
| Total Profit before tax | 16,051.00 | 44,662.00 | |||||
| i. Finance cost | 7,382.00 | 21,002.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 923.00 | 3,421.00 | |||||
| Profit before tax | 7,746.00 | 20,239.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Component Division | 1,75,539.00 | 1,75,539.00 | ||||
| 2 | Tool Room Division | 44,467.00 | 44,467.00 | ||||
| 3 | OEM Division | 4,36,506.00 | 4,36,506.00 | ||||
| 4 | Others | 3,707.00 | 3,707.00 | ||||
| Total Segment Asset | 6,60,219.00 | 6,60,219.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 6,60,219.00 | 6,60,219.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Component Division | 86,773.00 | 86,773.00 | ||||
| 2 | Tool Room Division | 34,225.00 | 34,225.00 | ||||
| 3 | OEM Division | 2,38,276.00 | 2,38,276.00 | ||||
| 4 | Others | 3,548.00 | 3,548.00 | ||||
| Total Segment Liabilities | 3,62,822.00 | 3,62,822.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 3,62,822.00 | 3,62,822.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Remeasurement of the net defined benefit liability | (51.00) | (124.00) |
| Total Amount of items that will not be reclassified to profit and loss | (51.00) | (124.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (13.00) | (32.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences in translating the financial statements of foreign operation | (7.00) | (14.00) |
| Total Amount of items that will be reclassified to profit and loss | (7.00) | (14.00) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (45.00) | (106.00) |