Integrated Filing — IndAS



General information about company

Scrip Code 532605
NSE Symbol JBMA
MSEI Symbol NOTLSITED
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 11-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 11-05-2026   14:45:00
End date and time of board meeting 11-05-2026   17:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 29-01-2025
Indicate Company website link for updated RPT policy of the Company https://jbmbuses.com/jbm-auto-ltd/policies/page/3/
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No defaultin loans and debt securities



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,68,552.00 5,40,182.00
Other income 1,109.00 6,571.00
Total income 1,69,661.00 5,46,753.00
2 Expenses
(a) Cost of materials consumed 1,35,345.00 4,10,448.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 810.00 9,434.00
(d) Employee benefit expense 10,511.00 42,602.00
(e) Finance costs 4,614.00 17,064.00
(f) Depreciation, depletion and amortisation expense 2,872.00 11,415.00
(f) Other Expenses
1 Other Expenses 10,941.00 35,393.00
Total other expenses 10,941.00 35,393.00
Total expenses 1,65,093.00 5,26,356.00
3 Total profit before exceptional items and tax 4,568.00 20,397.00
4 Exceptional items 0.00 (840.00)
5 Total profit before tax 4,568.00 19,557.00
6 Tax expense
7 Current tax 1,248.00 5,444.00
8 Deferred tax 185.00 (695.00)
9 Total tax expenses 1,433.00 4,749.00
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 3,135.00 14,808.00
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 0.00 0.00
16 Total profit (loss) for period 3,135.00 14,808.00
17 Other comprehensive income net of taxes 16.00 (61.00)
18 Total Comprehensive Income for the period 3,151.00 14,747.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
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 1,26,371.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.33 6.26
Diluted earnings (loss) per share from continuing operations 1.33 6.26
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 1.33 6.26
Diluted earnings (loss) per share from continuing and discontinued operations 1.33 6.26
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. The audited financial results for the Quarter and year ended March 31, 2026 are reviewed by the Audit Committee and taken on record by the Board of Directors in their meeting held on 11th May 2026. The Statutory Auditors have expressed an unmodified opinion on the aforesaid results. 2. The Board at its meeting held on 11th May, 2026 has recommended a dividend @ 85 % i.e. Rs 0.85/- per share (on fully paid up equity share of Rs 1/-each) for the year ended 31st March 2026 subject to the approval of members in the next Annual General Meeting. 3. 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. 4. As per Ind AS 108 Operating Segments, the Company has disclosed the segment information only as a part of Consolidated Financial Results. 5. During the quarter ended 31st March 2026, one of the wholly owned subsidiary company has created one time provision on an approximate Rs. 28.98 Crore in finance cost. 6. Exceptional items represent impact on account of New Labour Codes and operational disruptions amounting to Rs. 8.40 cr and and Rs. 9.69 cr respectively in standalone & consolidated financial results for the year ended 31st March, 2026. 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. 7. 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. 8. The figure for the corresponding previous period/year have been rearranged/regrouped/ reclassified wherever considered necessary to make them comparable. 9. The figures for the current quarter ended March 31, 2026 and quarter ended March 31, 2025 are the balancing figures between the published year to date figures in respect of the period ended March 31, 2026 and March 31, 2025 respectively and published figures upto the nine month ended December 31, 2025 and December 31, 2024, respectively which were subjected to limited review. 10. The Ministry of Environment, Forest and Climate Change has notified the Environment Protection (End-of-Life Vehicles) Rules, 2025 (the Rules) on January 6, 2025, which come into effect from April 1, 2025. In accordance with the rules, Extended Producer Responsibility (EPR) obligations are imposed on producers (vehicle manufacturers/Importers) for the scrapping of End-of-Life Vehicles. As per the Rules, such obligations are to be fulfilled through the purchase of EPR certificates from Registered Vehicle Scrapping Facilities via Centralised Online Portal, which has been made partially operational. However, the pricing mechanism for EPR certificates, and measurement framework for determining financial obligations are not yet made available. Consequently, the Company is currently unable to reliably estimate a range of possible outcomes and the impact will be evaluated once the implementation framework for determining the reliable estimate is established.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 76,622.00
Capital work-in-progress 11,482.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 15,733.00
Intangible assets under development 93.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 62,601.00
Trade receivables, non-current 0.00
Loans, non-current 1,129.00
Other non-current financial assets
1 Other non-current financial assets 1,620.00
Total of other non-current financial assets 1,620.00
Total non-current financial assets 65,350.00
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 3,400.00
Total of other non-current assets 3,400.00
Total non-current assets 1,72,680.00
2 Current assets
Inventories 45,908.00
Current financial asset
Current investments 0.00
Trade receivables, current 1,94,229.00
Cash and cash equivalents 8,343.00
Bank balance other than cash and cash equivalents 1,712.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 1,172.00
Total current financial assets 2,05,456.00
Current tax assets (net) 0.00
Other current assets
1 Other current assets 21,479.00
Total of other current assets 21,479.00
Total current assets 2,72,843.00
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 4,45,523.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,365.00
Other equity 1,26,371.00
Total equity attributable to owners of parent 1,28,736.00
Non controlling interest
Total equity 1,28,736.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 52,524.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease Liabilities 1,638.00
Total of other non-current financial liabilities 1,638.00
Total non-current financial liabilities 54,162.00
Provisions, non-current 3,238.00
Deferred tax liabilities (net) 7,035.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 0.00
Total of other non-current liabilities 0.00
Total non-current liabilities 64,435.00
Current liabilities
Current financial liabilities
Borrowings, current 1,10,746.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3,248.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 86,548.00
Total Trade payable 89,796.00
Other current financial liabilities
1 Lease Liabilities 456.00
2 Other current financial liabilities 8,750.00
3 Acceptances 4,198.00
Total of other current financial liabilities 13,404.00
Total current financial liabilities 2,13,946.00
Other current liabilities 36,277.00
1 Other current liabilities 36,277.00
Total of other current liabilities 36,277.00
Provisions, current 761.00
Current tax liabilities (Net) 1,368.00
Deferred government grants, Current 0.00
Total current liabilities 2,52,352.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 3,16,787.00
Total equity and liabilites 4,45,523.00
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 JBM Auto Limited 1,68,552.00 5,40,182.00
Total Segment Revenue 1,68,552.00 5,40,182.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,68,552.00 5,40,182.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 JBM Auto Limited 9,182.00 36,621.00
Total Profit before tax 9,182.00 36,621.00
i. Finance cost 4,614.00 17,064.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 4,568.00 19,557.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 JBM Auto Limited 4,45,523.00 4,45,523.00
Total Segment Asset 4,45,523.00 4,45,523.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 4,45,523.00 4,45,523.00
4 Segment Liabilities
Segment Liabilities
1 JBM Auto Limited 2,36,868.00 2,36,868.00
Total Segment Liabilities 2,36,868.00 2,36,868.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 2,36,868.00 2,36,868.00
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of net defined benefit 22.00 (81.00)
Total Amount of items that will not be reclassified to profit and loss 22.00 (81.00)
2 Income tax relating to items that will not be reclassified to profit or loss 6.00 (20.00)
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
5 Total Other comprehensive income 16.00 (61.00)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 19,557.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 17,064.00
Adjustments for decrease (increase) in inventories 9,087.00
Adjustments for decrease (increase) in trade receivables, current (98,181.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 49,021.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 11,415.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 33.00
Adjustments for dividend income 0.00
Adjustments for interest income 2,883.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 531.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (2,851.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (16,764.00)
Net cash flows from (used in) operations 2,793.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 6,048.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (3,255.00)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 5,522.00
Other cash payments to acquire equity or debt instruments of other entities 5,521.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 383.00
Purchase of property, plant and equipment 17,571.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 14,842.00
Cash receipts from repayment of advances and loans made to other parties 7,475.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 1,003.00
Interest received 773.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 7,484.00
Net cash flows from (used in) investing activities (15,294.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 57,382.00
Repayments of borrowings 18,168.00
Payments of lease liabilities 459.00
Dividends paid 2,010.00
Interest paid 16,585.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 20,160.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,611.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 1,611.00
Cash and cash equivalents cash flow statement at beginning of period 6,732.00
Cash and cash equivalents cash flow statement at end of period 8,343.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 R N Marwah & Co LLP Yes 31-08-2027


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 JBM Auto Limited JBM Industries Limited Enterprise over which Key Management Personnel and their relative are able to exercise significant influence Purchase of goods or services 20,000.00 Approved 2,576.00 0.00 (703.00)
2 JBM Auto Limited JBM Industries Limited Enterprise over which Key Management Personnel and their relative are able to exercise significant influence Sale of goods or services 6,600.00 Approved 275.00 257.00 100.00
3 JBM Auto Limited Neel Metal Products Limited Enterprise over which Key Management Personnel and their relative are able to exercise significant influence Sale of goods or services We have taken the Omnibus approval of Rs. 1,000 crore from the Shareholders on 03.09.2025 for Purchase and sale of sheets, components, tools, dies and fixtures, equipment’s including hiring of services and job work etc. on arm’s length basis and in ordinary course of business which is valid till next AGM. 5,402.00 3,053.00 1,929.00
4 JBM Auto Limited Neel Metal Products Limited Enterprise over which Key Management Personnel and their relative are able to exercise significant influence Purchase of goods or services We have taken the Omnibus approval of Rs. 1,000 crore from the Shareholders on 03.09.2025 for Purchase and sale of sheets, components, tools, dies and fixtures, equipment’s including hiring of services and job work etc. on arm’s length basis and in ordinary course of business which is valid till next AGM. 51,281.00 (20,948.00) (18,761.00)
5 JBM Auto Limited Arcelormittal Neel Tailored Blanks Private Limited Other Related Party Purchase of goods or services 15,000.00 Approved 6,758.00 0.00 (1,648.00)
6 JBM Auto Limited Arcelormittal Neel Tailored Blanks Private Limited Other Related Party Sale of goods or services 300.00 Approved 127.00 85.00 0.00
7 JBM Auto Limited Indo Toolings Private Limited Wholly Owned Subsidiary Sale of goods or services NA 2.00 0.00 0.00
8 JBM Auto Limited Indo Toolings Private Limited Wholly Owned Subsidiary Purchase of goods or services NA 1,174.00 28.00 (10.00)
9 JBM Auto Limited JBM Ogihara Automotive India Limited Joint Venture Sale of goods or services 25,000.00 Approved 8,620.00 6,669.00 3,658.00
10 JBM Auto Limited JBM Ogihara Automotive India Limited Joint Venture Purchase of goods or services 1,100.00 Approved 25.00 0.00 0.00
11 JBM Auto Limited JBM Ogihara Die Tech Private Limited Joint Venture Purchase of goods or services 10,000.00 Approved 2,793.00 (1,041.00) (859.00)
12 JBM Auto Limited JBM Ogihara Die Tech Private Limited Joint Venture Sale of goods or services 250.00 Approved 111.00 115.00 106.00
13 JBM Auto Limited JBM GREEN ENERGY SYSTEMS PRIVATE LIMITED Joint Venture Purchase of goods or services 8,000.00 Approved 243.00 (3,796.00) 0.00
14 JBM Auto Limited JBM GREEN ENERGY SYSTEMS PRIVATE LIMITED Joint Venture Sale of goods or services 14,000.00 Approved 252.00 3,441.00 (7,784.00)
15 JBM Auto Limited VT EMOBILITY PRIVATE LIMITED Subsidiary Sale of goods or services 1,000.00 Approved 0.00 942.00 828.00
16 JBM Auto Limited MH ECOLIFE EMOBILITY PRIVATE LIMITED Subsidiary of Joint Venture Interest received 1,000.00 Approved 7.00 0.00 8.00
17 JBM Auto Limited MH ECOLIFE EMOBILITY PRIVATE LIMITED Subsidiary of Joint Venture Sale of goods or services 100.00 Approved 0.00 2,903.00 2,860.00
18 JBM Auto Limited MH ECOLIFE EMOBILITY PRIVATE LIMITED Subsidiary of Joint Venture Loan 3,000.00 Approved 669.00 0.00 154.00 Loan 10.500 12 Months Unsecured Business Purpose
19 JBM Auto Limited JBM ELECTRIC VEHICLES PRIVATE LIMITED Subsidiary Purchase of goods or services We have taken the Omnibus approval of Rs. 6,000 crore from the Shareholders and Audit Committe approval which were valid till 31.03.2026. 87,400.00 10,200.00 (23,567.00)
20 JBM Auto Limited JBM ELECTRIC VEHICLES PRIVATE LIMITED Subsidiary Sale of goods or services We have taken the Omnibus approval of Rs. 6,000 crore from the Shareholders and Audit Committe Approval which were valid till 31.03.2026. 5,323.00 0.00 0.00
21 JBM Auto Limited JBM ECOLIFE MOBILITY PRIVATE LIMITED Joint Venture Purchase of goods or services We have taken the Omnibus approval of Rs. 1450 crore from the Shareholders and Audit Committee Approval for 1 year. 1,124.00 0.00 0.00
22 JBM Auto Limited JBM ECOLIFE MOBILITY PRIVATE LIMITED Joint Venture Interest received We have taken the Omnibus approval of Rs. 1450 crore from the Shareholders and Audit Committee Approval for 1 year. 1,187.00 0.00 0.00
23 JBM Auto Limited JBM ECOLIFE MOBILITY PRIVATE LIMITED Joint Venture Sale of goods or services We have taken the Omnibus approval of Rs. 1450 crore from the Shareholders and Audit Committee Approval for 1 year. 1,646.00 15,894.00 3,759.00
24 JBM Auto Limited Ecolife Green One Mobility Private Limited Wholly Owned Subsidiary Interest received NA 17.00 0.00 0.00
25 JBM Auto Limited Ecolife Green One Mobility Private Limited Wholly Owned Subsidiary Loan NA 0.00 0.00 0.00 Loan 10.500 12 Months Unsecured Business Purpose
26 JBM Auto Limited Ecolife Green One Mobility Private Limited Wholly Owned Subsidiary Sale of goods or services NA 0.00 3,037.00 2,848.00
27 JBM Auto Limited JAY BHARAT MARUTI LIMITED Other Related Party Purchase of goods or services 10,000.00 Approved 2,339.00 (1,910.00) (2,850.00)
28 JBM Auto Limited JAY BHARAT MARUTI LIMITED Other Related Party Sale of goods or services 6,000.00 Approved 3,596.00 3,446.00 3,897.00
29 JBM Auto Limited JBM Renewables Private Limited Other Related Party Purchase of goods or services 250.00 Approved 208.00 150.00 (60.00)
30 JBM Auto Limited ThirdEye AI Private Limited Other Related Party Purchase of goods or services 60.00 Approved 44.00 88.00 76.00
31 JBM Auto Limited JBM EV INDUSTRIES PRIVATE LIMITED Joint Venture Sale of goods or services 2,000.00 Approved 58.00 466.00 84.00
32 JBM Auto Limited JBM EV INDUSTRIES PRIVATE LIMITED Joint Venture Sale of fixed assets 100.00 Approved 0.00 0.00 0.00
33 JBM Auto Limited JBM Ecolife Mobility Haryana Private Limited (formerly known as JBM Green Technologies Private Limited) Subsidiary of Joint Venture Sale of goods or services We have taken the Omnibus approval of Rs. 750 crore from the Shareholders and Audit Committee Approval valid till 31.03.2026. 14,285.00 3,087.00 20,357.00
34 JBM Auto Limited JBM Ecolife Mobility Surat Private Limited (formerly known as Electric Technologies Private Limited) Subsidiary of Joint Venture Loan 850.00 Approved 720.00 320.00 975.00 Loan 10.500 3 Years Unsecured Business Purpose
35 JBM Auto Limited JBM Ecolife Mobility Surat Private Limited (formerly known as Electric Technologies Private Limited) Subsidiary of Joint Venture Interest received 70.00 Approved 30.00 0.00 43.00
36 JBM Auto Limited JBM ECO TECH PRIVATE LIMITED Subsidiary of Joint Venture Sale of goods or services We have taken the Omnibus approval of Rs. 1,500 crore from the Shareholders and Audit Comitte Approval valid till 31.03.2026. 25,559.00 50,501.00 40,307.00
37 JBM Auto Limited Ecolife Mobility Vehicles Private Limited (formerly known as Ecolife Mobility Mumbai Private Limited ) Subsidiary of Joint Venture Sale of goods or services We have taken the Omnibus approval of Rs. 2,000 crore from the Shareholders and Audit Committee approval valid till 31.03.2026. 18,992.00 0.00 17,014.00
38 JBM Auto Limited JBM EV Ventures Private Limited Wholly Owned Subsidiary Purchase of goods or services NA 6,420.00 (8.00) (6,429.00)
39 JBM Auto Limited ECOFUEL EV CHARGING TECHNOLOGIES PRIVATE LIMITED Other Related Party Purchase of goods or services 300.00 Approved 26.00 28.00 (53.00)
40 JBM Auto Limited Ecolife Green One Mobility Private Limited Wholly Owned Subsidiary Investment NA 0.00 4,692.00 4,413.00
41 JBM Auto Limited Ecolife Green One Mobility Private Limited Wholly Owned Subsidiary Investment NA 0.00 2,905.00 2,905.00
42 JBM Auto Limited JBM Ecolife Mobility Private Limited Joint Venture Investment Approved 0.00 251.00 251.00
43 JBM Auto Limited JBM ELECTRIC VEHICLES PRIVATE LIMITED Subsidiary Investment Approved 0.00 5,182.00 5,182.00
44 JBM Auto Limited JBM Green Energy Systems Private Limited Joint Venture Investment Approved 0.00 2,320.00 2,286.00
45 JBM Auto Limited Indo Toolings Private Limited Wholly Owned Subsidiary Investment NA 0.00 49.00 49.00
46 JBM Auto Limited VT Emobility Private Limited Subsidiary Investment Approved 0.00 25.00 25.00
47 JBM Auto Limited JBM EV Technologies Private Limited (formerly known as JBM Solaris Electric Vehicle Private Limited) Wholly Owned Subsidiary Investment NA 0.00 1,283.00 1,283.00
48 JBM Auto Limited JBM Ogihara Die Tech Private Limited Joint Venture Investment Approved 0.00 1,298.00 1,298.00
49 JBM Auto Limited JBM Ogihara Automotive India Limited Joint Venture Investment Approved 0.00 1,122.00 1,122.00
50 JBM Auto Limited JBM ELECTRIC VEHICLES PRIVATE LIMITED Subsidiary Investment Approved 0.00 2,798.00 2,784.00
51 JBM Auto Limited VT Emobility Private Limited Subsidiary Investment Approved 0.00 2,561.00 2,602.00
52 JBM Auto Limited Indo Toolings Private Limited Wholly Owned Subsidiary Investment NA 0.00 376.00 390.00
53 JBM Auto Limited JBM EV VENTURES PRIVATE LIMITED Wholly Owned Subsidiary Investment NA 0.00 5.00 5.00
54 JBM Auto Limited JBM Ecolife Mobility Private Limited Joint Venture Investment We have taken the Omnibus approval of Rs. 1450 crore from the Shareholders and Audit Committee Approval for 1 year. 5,521.00 0.00 5,521.00
55 JBM Auto Limited ANS Steel Tubes Limited Other Related Party Purchase of goods or services 2,000.00 Approved 620.00 (180.00) (238.00)
56 JBM Auto Limited Arcelormittal Nippon Steel India Limited Other Related Party Purchase of goods or services 20,000.00 Approved 9,690.00 (2,255.00) (3,760.00)
57 JBM Auto Limited JBM EV Technologies Private Limited (formerly known as JBM Solaris Electric Vehicle Private Limited) Wholly Owned Subsidiary Loan NA 750.00 0.00 750.00 Loan 10.0 3 Unsecured Business Purpose
58 JBM Auto Limited JBM EV Technologies Private Limited (formerly known as JBM Solaris Electric Vehicle Private Limited) Wholly Owned Subsidiary Interest paid NA 68.00 0.00 61.00
59 JBM Auto Limited JBM ELECTRIC VEHICLES PRIVATE LIMITED Subsidiary Interest received We have taken the Omnibus approval of Rs. 6,000 crore from the Shareholders and Audit Committe Approval which were valid till 31.03.2026. 27.00 0.00 0.00
60 JBM Auto Limited JBM ELECTRIC VEHICLES PRIVATE LIMITED Subsidiary Loan We have taken the Omnibus approval of Rs. 6,000 crore from the Shareholders and Audit Committe Approval which were valid till 31.03.2026. 4,000.00 0.00 0.00 Loan 9.1500 3 Years Unsecured Business Purpose
61 JBM Auto Limited JBM Ecolife Mobility Private Limited Joint Venture Loan We have taken the Omnibus approval of Rs. 1450 crore from the Shareholders and Audit Committee Approval for 1 year.Further this loan has been converted into Preference shares as per the terms and condition mentioned in the Loan agreement. 6,387.00 20,013.00 0.00 Loan 10.2500 3 years Unsecured Business Purpose
62 JBM Auto Limited JBM EV VENTURES PRIVATE LIMITED Wholly Owned Subsidiary Sale of goods or services NA 1,245.00 0.00 1,245.00
63 JBM Auto Limited Ecolife Mobility EV Private Limited Subsidiary of Joint Venture Sale of goods or services 45,000.00 Approved 14,710.00 0.00 13,792.00
64 JBM Auto Limited EcoLife GT Mobility Private Limited Subsidiary of Joint Venture Sale of goods or services 25,000.00 Approved 22,650.00 0.00 20,689.00
65 JBM Auto Limited Ecolife Mobility Odisa Private Limited Subsidiary of Joint Venture Loan 490.00 Approved 227.00 0.00 0.00 Loan 10.500 12 months Unsecured Business purpose
66 JBM Auto Limited JBM Industries Limited Enterprise over which Key Management Personnel and their relative are able to exercise significant influence Any other transaction Rent 300.00 Approved 147.00 0.00 0.00
67 JBM Auto Limited Neel Metal Products Limited Enterprise over which Key Management Personnel and their relative are able to exercise significant influence Any other transaction Reimbursement of expenses We have taken the Omnibus approval of Rs. 1,000 crore from the Shareholders on 03.09.2025 for Purchase and sale of sheets, components, tools, dies and fixtures, equipment’s including hiring of services and job work etc. on arm’s length basis and in ordinary course of business which is valid till next AGM. 1,827.00 0.00 0.00
68 JBM Auto Limited Arcelormittal Neel Tailored Blanks Private Limited Other Related Party Any other transaction Rental Income 100.00 Approved 29.00 0.00 0.00
69 JBM Auto Limited Arcelormittal Neel Tailored Blanks Private Limited Other Related Party Any other transaction Reimbursement of expenses 100.00 Approved 18.00 0.00 0.00
70 JBM Auto Limited Gurera Industries Limited Other Related Party Any other transaction Rent 150.00 Approved 29.00 0.00 0.00
71 JBM Auto Limited JBM Ogihara Die Tech Private Limited Joint Venture Any other transaction Reimbursement of expenses 150.00 Approved 40.00 0.00 0.00
72 JBM Auto Limited JBM Ogihara Die Tech Private Limited Joint Venture Any other transaction Rental Income 100.00 Approved 30.00 0.00 0.00
73 JBM Auto Limited JBM GREEN ENERGY SYSTEMS PRIVATE LIMITED Joint Venture Any other transaction Reimbursement of expenses 100.00 Approved 18.00 0.00 0.00
74 JBM Auto Limited VT EMOBILITY PRIVATE LIMITED Subsidiary Any other transaction Reimbursement of expenses 100.00 Approved 46.00 0.00 0.00
75 JBM Auto Limited MH ECOLIFE EMOBILITY PRIVATE LIMITED Subsidiary of Joint Venture Any other transaction Reimbursement of expenses 100.00 Approved 8.00 0.00 0.00
76 JBM Auto Limited MH ECOLIFE EMOBILITY PRIVATE LIMITED Subsidiary of Joint Venture Any other transaction Loans & advances given that are repaid NA 675.00 0.00 154.00
77 JBM Auto Limited JBM ELECTRIC VEHICLES PRIVATE LIMITED Subsidiary Any other transaction Reimbursement of expenses We have taken the Omnibus approval of Rs. 6,000 crore from the Shareholders and Audit Committe Approval which were valid till 31.03.2026. 94.00 0.00 0.00
78 JBM Auto Limited JBM ECOLIFE MOBILITY PRIVATE LIMITED Joint Venture Any other transaction Reimbursement of expenses We have taken the Omnibus approval of Rs. 1450 crore from the Shareholders and Audit Committee Approval for 1 year. 361.00 0.00 0.00
79 JBM Auto Limited Ecolife Green One Mobility Private Limited Wholly Owned Subsidiary Any other transaction Reimbursement of expenses NA 17.00 0.00 0.00
80 JBM Auto Limited Ecolife Green One Mobility Private Limited Wholly Owned Subsidiary Any other transaction Loans & advances given that are repaid NA 400.00 0.00 0.00
81 JBM Auto Limited JAY BHARAT MARUTI LIMITED Other Related Party Any other transaction Reimbursement of expenses 100.00 Approved 44.00 0.00 0.00
82 JBM Auto Limited JBM Renewables Private Limited Other Related Party Any other transaction Rent 350.00 Approved 145.00 0.00 0.00
83 JBM Auto Limited JBM EV INDUSTRIES PRIVATE LIMITED Joint Venture Any other transaction Reimbursement of expenses 100.00 Approved 21.00 0.00 0.00
84 JBM Auto Limited JBM EV INDUSTRIES PRIVATE LIMITED Joint Venture Any other transaction Rental Income 100.00 Approved 44.00 0.00 0.00
85 JBM Auto Limited JBM Ecolife Mobility Surat Private Limited (formerly known as Electric Technologies Private Limited) Subsidiary of Joint Venture Any other transaction Reimbursement of expenses 50.00 Approved 27.00 0.00 0.00
86 JBM Auto Limited JBM Ecolife Mobility Surat Private Limited (formerly known as Electric Technologies Private Limited) Subsidiary of Joint Venture Any other transaction Loans & advances given that are repaid NA 65.00 320.00 975.00
87 JBM Auto Limited JBM ECO TECH PRIVATE LIMITED Subsidiary of Joint Venture Any other transaction Reimbursement of expenses We have taken the Omnibus approval of Rs. 1,500 crore from the Shareholders and Audit Comitte Approval valid till 31.03.2026. 143.00 0.00 0.00
88 JBM Auto Limited JBM EV Ventures Private Limited Wholly Owned Subsidiary Any other transaction Reimbursement of expenses NA 1.00 0.00 0.00
89 JBM Auto Limited MH Ecolife Emobility Private Limited Subsidiary of Joint Venture Any other transaction Divested Approved 0.00 5.00 0.00
90 JBM Auto Limited MH Ecolife Emobility Private Limited Subsidiary of Joint Venture Any other transaction Divested Approved 0.00 3,804.00 0.00
91 JBM Auto Limited MH Ecolife Emobility Private Limited Subsidiary of Joint Venture Any other transaction Guarantees or collateral given Approved 0.00 22,476.00 22,476.00
92 JBM Auto Limited JBM ELECTRIC VEHICLES PRIVATE LIMITED Subsidiary Any other transaction Guarantees or collateral given Approved 0.00 27,000.00 27,000.00
93 JBM Auto Limited Indo Toolings Private Limited Wholly Owned Subsidiary Any other transaction Guarantees or collateral given NA 0.00 500.00 500.00
94 JBM Auto Limited VT Emobility Private Limited Subsidiary Any other transaction Guarantees or collateral given Approved 0.00 4,271.00 4,271.00
95 JBM Auto Limited Ecolife Green One Mobility Private Limited Wholly Owned Subsidiary Any other transaction Guarantees or collateral given NA 0.00 31,928.00 31,928.00
96 JBM Auto Limited JBM Ogihara Automotive India Limited Joint Venture Any other transaction Guarantees or collateral given Approved 0.00 6,000.00 6,000.00
97 JBM Auto Limited JBM EV Technologies Private Limited (formerly known as JBM Solaris Electric Vehicle Private Limited) Wholly Owned Subsidiary Any other transaction Guarantees or collateral given NA 0.00 8.00 8.00
98 JBM Auto Limited JBM Green Energy Systems Private Limited Joint Venture Any other transaction Guarantees or collateral given Approved 0.00 57,000.00 57,000.00
99 JBM Auto Limited JBM Ecolife Mobility Private Limited Joint Venture Any other transaction Guarantees or collateral given We have taken the Omnibus approval of Rs. 1450 crore from the Shareholders and Audit Committee Approval for 1 year. 0.00 10,597.00 10,597.00
100 JBM Auto Limited JBM Eco Tech Private Limited Subsidiary of Joint Venture Any other transaction Guarantees or collateral given Approved 0.00 4,240.00 4,240.00
101 JBM Auto Limited TL Ecolife Mobility Private Limited Subsidiary of Joint Venture Any other transaction Guarantees or collateral given Approved 0.00 2,903.00 2,903.00
102 JBM Auto Limited JBM Ecolife Mobility Haryana Private Limited (formerly known as JBM Green Technologies Private Limited) Subsidiary of Joint Venture Any other transaction Guarantees or collateral given Approved 0.00 1,684.00 1,684.00
103 JBM Auto Limited ECOLIFE GT MOBILITY PRIVATE LIMITED Subsidiary of Joint Venture Any other transaction Guarantees or collateral given Approved 0.00 1,300.00 1,300.00
104 JBM Auto Limited Ecolife Mobility Vehicles Private Limited (formerly known as Ecolife Mobility Mumbai Private Limited ) Subsidiary of Joint Venture Any other transaction Guarantees or collateral given Approved 0.00 1,033.00 1,033.00
105 JBM Auto Limited JBM Ogihara Automotive India Limited Joint Venture Any other transaction Reimbursement of Expenses by Related Party 110.00 Approved 66.00 0.00 0.00
106 JBM Auto Limited JBM EV Technologies Private Limited (formerly known as JBM Solaris Electric Vehicle Private Limited) Wholly Owned Subsidiary Any other transaction Payable Approved 0.00 (45.00) (45.00)
107 JBM Auto Limited JBM ELECTRIC VEHICLES PRIVATE LIMITED Subsidiary Any other transaction Reimbursement of expenses by Related Party We have taken the Omnibus approval of Rs. 6,000 crore from the Shareholders and Audit Committe Approval which were valid till 31.03.2026. 1,709.00 0.00 0.00
108 JBM Auto Limited JBM ELECTRIC VEHICLES PRIVATE LIMITED Subsidiary Any other transaction Loans & advances given that are repaid NA 4,000.00 0.00 0.00
109 JBM Auto Limited JBM Ecolife Mobility Haryana Private Limited (formerly known as JBM Green Technologies Private Limited) Subsidiary of Joint Venture Any other transaction Reimbursement of Expenses We have taken the Omnibus approval of Rs. 750 crore from the Shareholders and Audit Committee Approval valid till 31.03.2026. 9.00 0.00 0.00
110 JBM Auto Limited Ecolife Mobility EV Private Limited Subsidiary of Joint Venture Any other transaction Reimbursement of Expenses 1,000.00 Approved 28.00 0.00 28.00
111 JBM Auto Limited TL Ecolife Mobility Private Limited Subsidiary of Joint Venture Any other transaction Guarantees or collateral given Approved 0.00 0.00 2,903.00
112 JBM Auto Limited JBM Ecolife Mobility Surat Private Limited (formerly known as Electric Technologies Private Limited) Subsidiary of Joint Venture Any other transaction Guarantees or collateral given Approved 0.00 0.00 763.00
113 JBM Auto Limited Ecolife Mobility EV Private Limited Subsidiary of Joint Venture Any other transaction Performance Surety Bond 2,000.00 Approved 1,084.00 0.00 0.00
114 JBM Auto Limited Ecolife Mobility EV Private Limited Subsidiary of Joint Venture Any other transaction Surety Bond 1,000.00 Approved 216.00 0.00 0.00
115 JBM Auto Limited Ecolife Mobility Vehicles Private Limited (formerly known as Ecolife Mobility Mumbai Private Limited ) Subsidiary of Joint Venture Any other transaction Bid Bond We have taken the Omnibus approval of Rs. 2,000 crore from the Shareholders and Audit Committee approval valid till 31.03.2026. 1,611.00 0.00 0.00
116 JBM Auto Limited JBM Ecolife Mobility Private Limited Joint Venture Any other transaction Bid Bond We have taken the Omnibus approval of Rs. 1450 crore from the Shareholders and Audit Committee Approval for 1 year. 2,600.00 0.00 0.00
117 JBM Auto Limited JBM Ecolife Mobility Private Limited Joint Venture Any other transaction Bid Bond We have taken the Omnibus approval of Rs. 1450 crore from the Shareholders and Audit Committee Approval for 1 year. 2,785.00 0.00 0.00
118 JBM Auto Limited Ecolife Mobility Odisa Private Limited Subsidiary of Joint Venture Any other transaction Loans & advances given that are repaid NA 227.00 0.00 0.00
119 JBM Electric Vehicles Private Limited JBM EV Industries Private Limited Joint Venture Purchase of goods or services We have taken the Omnibus approval of Rs. 800 crore from the Shareholders and Audit Committee Approval valid till 31.03.2026. 7,535.00 8,997.00 8,139.00
120 JBM Electric Vehicles Private Limited JBM EV Industries Private Limited Joint Venture Sale of goods or services We have taken the Omnibus approval of Rs. 800 crore from the Shareholders and Audit Committee Approval valid till 31.03.2026. 20.00 0.00 0.00
121 JBM Electric Vehicles Private Limited JBM Green Energy Systems Private Limited Joint Venture Purchase of goods or services We have taken the Omnibus approval of Rs. 2000 crore from the Shareholders and Audit Committee Approval valid till 31.03.2026. 43,424.00 27,514.00 44,489.00
122 JBM Electric Vehicles Private Limited JBM Green Energy Systems Private Limited Joint Venture Sale of goods or services We have taken the Omnibus approval of Rs. 2000 crore from the Shareholders and Audit Committee Approval valid till 31.03.2026. 200.00 0.00 0.00
123 JBM Electric Vehicles Private Limited JBM Green Energy Systems Private Limited Joint Venture Sale of fixed assets We have taken the Omnibus approval of Rs. 2000 crore from the Shareholders and Audit Committee Approval valid till 31.03.2026. 1.00 0.00 0.00
124 JBM Electric Vehicles Private Limited Neel Metal Products Limited Enterprise over which Key Management Personnel and their relative are able to exercise significant influence Purchase of goods or services 3,500.00 Approved 2,461.00 124.00 3,566.00
125 JBM Electric Vehicles Private Limited JBM Industries Limited Enterprise over which Key Management Personnel and their relative are able to exercise significant influence Purchase of goods or services 7,000.00 Approved 5,561.00 1,949.00 8,075.00
126 JBM Electric Vehicles Private Limited MH Ecolife Emobility Private Limited Other Related Party Sale of goods or services 1,500.00 Approved 226.00 494.00 761.00
127 JBM Electric Vehicles Private Limited VT EMOBILITY PRIVATE LIMITED Other Related Party Sale of goods or services 400.00 Approved 368.00 0.00 333.00
128 JBM Electric Vehicles Private Limited JBM EV Ventures Private Limited Wholly Owned Subsidiary Sale of goods or services NA 5,411.00 0.00 5,677.00
129 JBM Electric Vehicles Private Limited JBM EV International Pte. Ltd Wholly Owned Subsidiary Loan NA 436.00 0.00 436.00 Loan 11.00 3 Years Unsecured Business Purpose
130 JBM Electric Vehicles Private Limited JBM EV Industries Private Limited Joint Venture Any other transaction Rental income We have taken the Omnibus approval of Rs. 800 crore from the Shareholders and Audit Committee Approval valid till 31.03.2026. 66.00 0.00 0.00
131 JBM Electric Vehicles Private Limited JBM EV Industries Private Limited Joint Venture Any other transaction Reimbursement of Expenses by Related Party We have taken the Omnibus approval of Rs. 800 crore from the Shareholders and Audit Committee Approval valid till 31.03.2026. 63.00 0.00 0.00
132 JBM Electric Vehicles Private Limited JBM Green Energy Systems Private Limited Joint Venture Any other transaction Reimbursement of Expenses by Related Party We have taken the Omnibus approval of Rs. 2000 crore from the Shareholders and Audit Committee Approval valid till 31.03.2026. 50.00 0.00 0.00
133 JBM Electric Vehicles Private Limited Neel Metal Products Limited Enterprise over which Key Management Personnel and their relative are able to exercise significant influence Any other transaction Reimbursement of Expenses 400.00 Approved 300.00 0.00 0.00
134 JBM Electric Vehicles Private Limited JBM Industries Limited Enterprise over which Key Management Personnel and their relative are able to exercise significant influence Any other transaction Rent 100.00 Approved 48.00 0.00 0.00
135 JBM Electric Vehicles Private Limited JBM Electric Vehicles Europe B.V. Wholly Owned Subsidiary Any other transaction Reimbursement of expenses NA 19.00 0.00 19.00
136 JBM Electric Vehicles Private Limited JBM EV Industries Private Limited Joint Venture Any other transaction Interest Income We have taken the Omnibus approval of Rs. 800 crore from the Shareholders and Audit Committee Approval valid till 31.03.2026. 202.00 0.00 182.00
137 JBM Electric Vehicles Private Limited JBM EV International Pte. Ltd Wholly Owned Subsidiary Any other transaction Interest Income NA 23.00 0.00 24.00
138 JBM EV VENTURES PRIVATE LIMITED JBM Ecolife Mobility Private Limited Joint Venture of Holding Company Loan Approved 0.00 33,600.00 33,600.00 Loan 17.2500 15 months Unsecured Business Purpose
139 JBM EV VENTURES PRIVATE LIMITED Neel Metal Products Limited Enterprise over which Key Management Personnel and their relative are able to exercise significant influence Purchase of goods or services 800.00 Approved 600.00 0.00 686.00
140 JBM EV VENTURES PRIVATE LIMITED Neel Metal Products Limited Enterprise over which Key Management Personnel and their relative are able to exercise significant influence Sale of goods or services 1,200.00 Approved 1,066.00 0.00 1,258.00
141 JBM EV VENTURES PRIVATE LIMITED JBM Ecolife Mobility Private Limited Joint Venture of Holding Company Interest received NA 2,905.00 2,905.00 5,506.00
142 ECOLIFE MOBILITY EV PRIVATE LIMITED ECOFUEL EV CHARGING TECH PVT Ltd. Other Related Party Purchase of goods or services 800.00 Approved 581.00 0.00 581.00
143 ECOLIFE MOBILITY EV PRIVATE LIMITED JBM Ecolife Mobility Private Limited Joint Venture of Holding Company Any other transaction Reimbursement of Expenses 1,000.00 Approved 439.00 0.00 201.00
144 ECOLIFE MOBILITY ODISHA PRIVATE LIMITED ECOFUEL EV CHARGING TECH PVT Ltd. Other Related Party Purchase of goods or services 1,000.00 Approved 328.00 583.00 112.00
145 ECOLIFE MOBILITY ODISHA PRIVATE LIMITED ECOFUEL EV CHARGING TECH PVT Ltd. Other Related Party Any other transaction Reimbursement of Expenses 100.00 Approved 1.00 0.00 1.00
146 ECOLIFE MOBILITY ODISHA PRIVATE LIMITED JBM Ecolife Mobility Private Limited Joint Venture of Holding Company Any other transaction Issue of Equity Shares 0.00 Approved(As per Demeger order of NCLT) 62.00 5.00 67.00
147 Ecolife Mobility Vehicle Private Limited ECOFUEL EV CHARGING TECH PVT Ltd. Other Related Party Purchase of goods or services 1,000.00 Approved 676.00 0.00 464.00
148 Ecolife Mobility Vehicle Private Limited JBM ECOLIFE MOBILITY PRIVATE LIMITE Joint Venture of Holding Company Any other transaction Reimbursement of Expenses 200.00 Approved 70.00 0.00 70.00
149 JBM Eco Tech Private Limited ECOFUEL EV CHARGING TECH PVT Ltd. Other Related Party Purchase of goods or services 3,000.00 Approved 228.00 1,389.00 171.00
150 JBM Eco Tech Private Limited JBM Ecolife Mobility Private Limited Joint Venture of Holding Company Any other transaction Issue of Equity Shares 0.00 Approved (Conversion of Loan as per terms and condition of loan agreement) 1,000.00 102.00 1,102.00
151 JBM Eco Tech Private Limited JBM Ecolife Mobility Private Limited Joint Venture of Holding Company Any other transaction Issue of Preference Shares 0.00 Approved (Conversion of Loan as per terms and condition of loan agreement) 5,680.00 9,603.00 15,283.00
152 JBM Ecolife Mobility Haryana Private Limited ECOFUEL EV CHARGING TECH PVT Ltd. Other Related Party Purchase of goods or services 2,000.00 Approved 722.00 926.00 298.00
153 TL Ecolife Mobility Private Limited ECOFUEL EV CHARGING TECH PVT Ltd. Other Related Party Purchase of goods or services Approved 117.00 479.00 44.00
154 TL Ecolife Mobility Private Limited JBM Ecolife Mobility Private Limited Joint Venture of Holding Company Any other transaction Issue of Equity Shares 0.00 Approved (Conversion of Loan as per terms and condition of loan agreement) 1,495.00 1,005.00 2,500.00
155 TL Ecolife Mobility Private Limited JBM Ecolife Mobility Private Limited Joint Venture of Holding Company Any other transaction Issue of Preference Shares 0.00 Approved (Conversion of Loan as per terms and condition of loan agreement) 6,783.00 7,283.00 14,066.00
156 JBM Ecolife Mobility Private Limited ECOLIFE MOBILITY ODISHA PRIVATE LIMITED Joint Venture/ Step Down Subsidiary Any other transaction Recovery of Expenses 200.00 Approved 11.00 0.00 11.00
157 JBM Ecolife Mobility Private Limited JBM Eco Tech Private Limited Joint Venture/ Step Down Subsidiary Any other transaction Reimbursement / Recovery of Expenses 200.00 Approved 146.00 0.00 146.00
158 JBM Ecolife Mobility Private Limited JBM Ecolife Mobility Haryana Private Limited Joint Venture/ Step Down Subsidiary Any other transaction Recovery of Expenses 200.00 Approved 67.00 0.00 67.00
159 JBM Ecolife Mobility Private Limited JBM Ecolife Mobility Surat Private Limited Joint Venture/ Step Down Subsidiary Any other transaction Recovery of Expenses 200.00 Approved 12.00 0.00 12.00
160 JBM Ecolife Mobility Private Limited Neel Metal Products Limited Enterprise over which Key Management Personnel and their relative are able to exercise significant influence Sale of goods or services 2,000.00 Approved 1,259.00 0.00 1,259.00
161 JBM Ecolife Mobility Private Limited Neel Metal Products Limited Enterprise over which Key Management Personnel and their relative are able to exercise significant influence Purchase of goods or services 2,500.00 Approved 1,114.00 0.00 1,114.00
162 JBM Ecolife Mobility Private Limited MH Ecolife Emobility Pvt Ltd Joint Venture/ Step Down Subsidiary Any other transaction Reimbursement/ recovery of expenses 500.00 Approved 140.00 0.00 140.00
163 JBM Ecolife Mobility Private Limited TL Ecolife Mobility Private Limited Joint Venture/ Step Down Subsidiary Any other transaction Recovery of Expenses 500.00 Approved 296.00 0.00 296.00
164 JBM Ecolife Mobility Private Limited VT Emobility Private Limited Subsidiary Company Any other transaction Recovery of Expenses 100.00 Approved 5.00 0.00 5.00
165 JBM Ecolife Mobility Private Limited Ecolife GT Mobility Pvt Ltd Joint Venture/ Step Down Subsidiary Loan 7,500.00 Approved 393.00 0.00 393.00 Loan 10.500 3 Unsecured Business Purpose
166 JBM Ecolife Mobility Private Limited Ecolife GT Mobility Pvt Ltd Joint Venture/ Step Down Subsidiary Interest received NA 5.00 0.00 4.00
167 JBM Ecolife Mobility Private Limited Ecolife Mobility EV Private Limited Joint Venture/ Step Down Subsidiary Loan 1,000.00 Approved 403.00 240.00 643.00 Loan 10.500 3 Unsecured Business Purpose
168 JBM Ecolife Mobility Private Limited Ecolife Mobility EV Private Limited Joint Venture/ Step Down Subsidiary Interest received NA 21.00 1.00 20.00
169 JBM Ecolife Mobility Private Limited Ecolife Mobility Odisha Pvt Ltd Joint Venture/ Step Down Subsidiary Loan 15,000.00 Approved 2,159.00 4,949.00 5,970.00 Loan 10.500 3 Unsecured Business Purpose
170 JBM Ecolife Mobility Private Limited Ecolife Mobility Odisha Pvt Ltd Joint Venture/ Step Down Subsidiary Any other transaction Loans & advances given that are repaid NA 1,133.00 0.00 0.00
171 JBM Ecolife Mobility Private Limited Ecolife Mobility Odisha Pvt Ltd Joint Venture/ Step Down Subsidiary Interest received NA 290.00 307.00 597.00
172 JBM Ecolife Mobility Private Limited Ecolife Mobility Vehicles Pvt Ltd Joint Venture/ Step Down Subsidiary Loan 5,000.00 Approved 976.00 421.00 1,397.00 Loan 10.500 3 Unsecured Business Purpose
173 JBM Ecolife Mobility Private Limited Ecolife Mobility Vehicles Pvt Ltd Joint Venture/ Step Down Subsidiary Interest received NA 36.00 16.00 52.00
174 JBM Ecolife Mobility Private Limited JBM Eco Tech Private Limited Joint Venture/ Step Down Subsidiary Loan 25,000.00 Approved 2,941.00 7,814.00 2,825.00 Loan 10.500 3 Unsecured Business Purpose
175 JBM Ecolife Mobility Private Limited JBM Eco Tech Private Limited Joint Venture/ Step Down Subsidiary Any other transaction Loans & advances given that are repaid 0.00 NA 7,930.00 0.00 0.00
176 JBM Ecolife Mobility Private Limited JBM Eco Tech Private Limited Joint Venture/ Step Down Subsidiary Interest received NA 154.00 930.00 1,084.00
177 JBM Ecolife Mobility Private Limited JBM Ecolife Mobility Haryana Pvt Ltd Joint Venture/ Step Down Subsidiary Loan 15,000.00 Approved 1,602.00 4,052.00 3,327.00 Loan 10.500 3 Unsecured Business Purpose
178 JBM Ecolife Mobility Private Limited JBM Ecolife Mobility Haryana Pvt Ltd Joint Venture/ Step Down Subsidiary Any other transaction Loans & advances given that are repaid NA 2,327.00 0.00 0.00
179 JBM Ecolife Mobility Private Limited JBM Ecolife Mobility Haryana Pvt Ltd Joint Venture/ Step Down Subsidiary Interest received NA 223.00 17.00 241.00
180 JBM Ecolife Mobility Private Limited JBM Ecolife Mobility Surat Pvt Ltd Joint Venture/ Step Down Subsidiary Loan 2,500.00 Approved 1,247.00 235.00 847.00 Loan 10.500 3 Unsecured Business Purpose
181 JBM Ecolife Mobility Private Limited JBM Ecolife Mobility Surat Pvt Ltd Joint Venture/ Step Down Subsidiary Any other transaction Loans & advances given that are repaid NA 635.00 0.00 0.00
182 JBM Ecolife Mobility Private Limited JBM Ecolife Mobility Surat Pvt Ltd Joint Venture/ Step Down Subsidiary Interest received NA 25.00 89.00 114.00
183 JBM Ecolife Mobility Private Limited MH Ecolife Emobility Pvt Ltd Joint Venture/ Step Down Subsidiary Loan 1,000.00 Approved 689.00 0.00 377.00 Loan 10.500 3 Unsecured Business Purpose
184 JBM Ecolife Mobility Private Limited MH Ecolife Emobility Pvt Ltd Joint Venture/ Step Down Subsidiary Any other transaction Loans & advances given that are repaid NA 312.00 0.00 0.00
185 JBM Ecolife Mobility Private Limited MH Ecolife Emobility Pvt Ltd Joint Venture/ Step Down Subsidiary Interest received NA 3.00 15.00 18.00
186 JBM Ecolife Mobility Private Limited TL Ecolife Mobility Pvt Ltd Joint Venture/ Step Down Subsidiary Loan 12,000.00 Approved 4,000.00 2.00 1,952.00 Loan 10.500 3 Unsecured Business Purpose
187 JBM Ecolife Mobility Private Limited TL Ecolife Mobility Pvt Ltd Joint Venture/ Step Down Subsidiary Any other transaction Loans & advances given that are repaid 0.00 Approved 2,050.00 0.00 0.00
188 JBM Ecolife Mobility Private Limited TL Ecolife Mobility Pvt Ltd Joint Venture/ Step Down Subsidiary Interest received NA 78.00 191.00 269.00
189 JBM Electric Vehicles Private Limited JBM Green Energy Systems Private Limited Subsidiary Company Any other transaction Surety Bond We have taken the Omnibus approval of Rs. 2000 crore from the Shareholders and Audit Committee Approval valid till 31.03.2026. 10,000.00 0.00 10,000.00
Total value of transaction during the reporting period 4,65,597.00