Integrated Filing — IndAS

General information about company

Scrip Code	520051
NSE Symbol	JAMNAAUTO
MSEI Symbol	NA
ISIN	INE039C01032
Name of company	Jamna Auto Industries 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	13-02-2026
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	Engaged in the business of manufacturing of Automotive suspension which includes Parabolic/ Tapered leaf spring and Lift axle
Start date and time of board meeting	13-02-2026 12:15:00
End date and time of board meeting	13-02-2026 13:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

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	66,778.58	1,77,198.68
	Other income	312.34	817.69
	Total income	67,090.92	1,78,016.37
2	Expenses
(a)	Cost of materials consumed	41,388.59	1,09,659.99
(b)	Purchases of stock-in-trade	594.52	1,487.68
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	(1,865.79)	(2,045.66)
(d)	Employee benefit expense	4,842.91	14,281.83
(e)	Finance costs	460.58	780.72
(f)	Depreciation, depletion and amortisation expense	1,741.71	4,369.97
(f)	Other Expenses
1	Other Expenses	10,432.18	27,910.70
	Total other expenses	10,432.18	27,910.70
	Total expenses	57,594.70	1,56,445.23
3	Total profit before exceptional items and tax	9,496.22	21,571.14
4	Exceptional items	(1,187.74)	(1,187.74)
5	Total profit before tax	8,308.48	20,383.40
6	Tax expense
7	Current tax	2,697.84	6,492.16
8	Deferred tax	(212.56)	(480.11)
9	Total tax expenses	2,485.28	6,012.05
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	5,823.20	14,371.35
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	5,823.20	14,371.35
17	Other comprehensive income net of taxes	39.93	49.04
18	Total Comprehensive Income for the period	5,863.13	14,420.39
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	5,823.20	14,371.35
	Total profit or loss, attributable to non-controlling interests	0.00	0.01
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	5,863.13	14,420.39
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0.00	0.00
21	Details of equity share capital
	Paid-up equity share capital	3,988.58	3,988.58
	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	1.46	3.6
	Diluted earnings (loss) per share from continuing operations	1.46	3.59
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	1.46	3.6
	Diluted earnings (loss) per share from continuing and discontinued operations	1.46	3.59
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Textual Information(1)

Disclosure of notes on financial results

Textual Information(1)	1. These consolidated financial results have been prepared in accordance with Indian Accounting Standards (Ind- AS) as prescribed under section 133 of Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015 and relevant amendments thereafter. 2. The above financial results have been reviewed by the Audit Committee. These results have been approved by the Board of Directors at their meeting held on February 13, 2026. Review under regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been carried out by the statutory auditors of the Group. The auditors have issued an unmodified report on the consolidated financial results of the Group. 3. During the current period, the Group has entered into a new factoring arrangement without recourse with a bank for its trade receivables, related cost amounting to Rs. 350.51 lakhs for the quarter ended December 31, 2025 and Rs. 525.17 lakhs for the nine months ended December 31, 2025 has been presented under finance costs in the results above. Previously, the factoring arrangement was facilitated by the customer, accordingly, the related cost were netted off against revenue. 4. The Group is engaged in the business of manufacturing of Automotive suspension which includes Parabolic/ Tapered leaf spring and Lift axle that constitutes a single reporting business segment. Accordingly, in line with the provisions of IND AS 108 - Operating Segments, no segment disclosures are required. 5. New Labour Codes were notified with effect from November 21, 2025, whereas the corresponding Rules are yet to be notified. With respect to these New Labour Codes, the Group has estimated and recorded the financial impact of Rs. 1,187.74 Lakhs on employee benefit obligations in consultation with the external experts in accordance with Ind AS 19 - 'Employee Benefits' and disclosed it as an Exceptional item in the results above. The Group will continue to monitor the finalisation of Central/State Rules etc. in this regard and would provide appropriate accounting effect as required. 6. During the quarter ended December 31, 2025, 16,750 equity shares of Re. 1/- each were issued and allotted under the Employee Stock Option Scheme, 2017. Consequently, the issued and paid-up share capital of the Holding Company as on December 31, 2025 stands increased to Rs. 3,988.58 lakhs. 7. The Group's unaudited consolidated financial results includes results of the following entities: Relationship Name of the entities Holding Company Jamna Auto Industries Limited Subsidiaries Direct subsidiaries: 1. Jai Suspension Systems Private Limited 2. Jai Automotive Components Limited 3. Jai Suspensions Limited

Textual Information(1)

1. These consolidated financial results have been prepared in accordance with Indian Accounting Standards (Ind- AS) as prescribed under section 133 of Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015 and relevant amendments thereafter. 2. The above financial results have been reviewed by the Audit Committee. These results have been approved by the Board of Directors at their meeting held on February 13, 2026. Review under regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been carried out by the statutory auditors of the Group. The auditors have issued an unmodified report on the consolidated financial results of the Group. 3. During the current period, the Group has entered into a new factoring arrangement without recourse with a bank for its trade receivables, related cost amounting to Rs. 350.51 lakhs for the quarter ended December 31, 2025 and Rs. 525.17 lakhs for the nine months ended December 31, 2025 has been presented under finance costs in the results above. Previously, the factoring arrangement was facilitated by the customer, accordingly, the related cost were netted off against revenue. 4. The Group is engaged in the business of manufacturing of Automotive suspension which includes Parabolic/ Tapered leaf spring and Lift axle that constitutes a single reporting business segment. Accordingly, in line with the provisions of IND AS 108 - Operating Segments, no segment disclosures are required. 5. New Labour Codes were notified with effect from November 21, 2025, whereas the corresponding Rules are yet to be notified. With respect to these New Labour Codes, the Group has estimated and recorded the financial impact of Rs. 1,187.74 Lakhs on employee benefit obligations in consultation with the external experts in accordance with Ind AS 19 - 'Employee Benefits' and disclosed it as an Exceptional item in the results above. The Group will continue to monitor the finalisation of Central/State Rules etc. in this regard and would provide appropriate accounting effect as required. 6. During the quarter ended December 31, 2025, 16,750 equity shares of Re. 1/- each were issued and allotted under the Employee Stock Option Scheme, 2017. Consequently, the issued and paid-up share capital of the Holding Company as on December 31, 2025 stands increased to Rs. 3,988.58 lakhs. 7. The Group's unaudited consolidated financial results includes results of the following entities: Relationship Name of the entities Holding Company Jamna Auto Industries Limited Subsidiaries Direct subsidiaries: 1. Jai Suspension Systems Private Limited 2. Jai Automotive Components Limited 3. Jai Suspensions Limited

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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	(54.65)	(66.82)
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	14.72	17.78
5	Total Other comprehensive income	39.93	49.04

Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited	Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results	Yes

Sr No.	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	Price Waterhouse Chartered Accountants, LLP	Yes	30-11-2026