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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-02-2026
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 Single segment
Description of single segment Distribution of Automobile Parts
Start date and time of board meeting 12-02-2026   12:00:00
End date and time of board meeting 12-02-2026   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

Amount in (Lakhs)

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 16,858.95 44,927.20
Other income 209.31 659.31
Total income 17,068.26 45,586.51
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 15,229.48 38,774.98
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (666.99) 116.38
(d) Employee benefit expense 825.47 2,490.19
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 25.71 73.63
(f) Other Expenses
1 Other Expenses 457.06 1,360.71
Total other expenses 457.06 1,360.71
Total expenses 15,870.73 42,815.89
3 Total profit before exceptional items and tax 1,197.53 2,770.62
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,197.53 2,770.62
6 Tax expense
7 Current tax 303.00 721.00
8 Deferred tax 1.30 (3.08)
9 Total tax expenses 304.30 717.92
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 893.23 2,052.70
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 0.00 0.00
16 Total profit (loss) for period 893.23 2,052.70
17 Other comprehensive income net of taxes 20.86 106.71
18 Total Comprehensive Income for the period 914.09 2,159.41
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 877.84 2,015.10
Total profit or loss, attributable to non-controlling interests 15.39 37.60
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 898.48 2,121.29
Total comprehensive income for the period attributable to owners of parent non-controlling interests 15.61 38.12
21 Details of equity share capital
Paid-up equity share capital 456.82 456.82
Face value of equity share capital 2 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 3.84 8.82
Diluted earnings (loss) per share from continuing operations 3.84 8.82
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 3.84 8.82
Diluted earnings (loss) per share from continuing and discontinued operations 3.84 8.82
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 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. 2. The Group business operations involves 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. 3. The Government of India has notified the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational, Safety, Health and Working Conditions Code, 2020 with effect from 21st November, 2025. The Group has evaluated the impact of these Codes on its financial statements. Based on available information as at reporting date, the implementation of these Codes is not expected to have any material impact on financial results of the group and hence no additional provision for the same is required. 4. Figures for the previous periods / year have been regrouped / reclassified and rearranged wherever considered necessary to conform to the figures of the current period. 5. The above financial results for the quarter, and nine months, ended 31st December, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 12th February, 2026. Further, the Board has also authorised Smt. Shuchi Arora, Director of the Company to sign the above unaudited consolidated financial results. 6. The Statutory Auditors of the company have carried out a Limited Review of the above financial results for the quarter, and nine months, ended 31st December, 2025.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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)
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

Amount in (Lakhs)

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 Actuarial gain / (loss) on remeasurement of defined benefit plans 2.99 8.99
2 Change in fair value of FVOCI equity instruments 21.39 115.98
3 Income tax relating to the above (3.52) (18.26)
Total Amount of items that will not be reclassified to profit and loss 20.86 106.71
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income 20.86 106.71