Integrated Filing — IndAS



General information about company

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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 30-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 30-07-2026   13:15:00
End date and time of board meeting 30-07-2026   15:10:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,44,245.00 1,44,245.00
Other income 3,149.00 3,149.00
Total income 1,47,394.00 1,47,394.00
2 Expenses
(a) Cost of materials consumed 97,741.00 97,741.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 845.00 845.00
(d) Employee benefit expense 16,304.00 16,304.00
(e) Finance costs 8,288.00 8,288.00
(f) Depreciation, depletion and amortisation expense 4,404.00 4,404.00
(f) Other Expenses
1 Other Expenses 13,016.00 13,016.00
Total other expenses 13,016.00 13,016.00
Total expenses 1,40,598.00 1,40,598.00
3 Total profit before exceptional items and tax 6,796.00 6,796.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 6,796.00 6,796.00
6 Tax expense
7 Current tax 2,296.00 2,296.00
8 Deferred tax (720.00) (720.00)
9 Total tax expenses 1,576.00 1,576.00
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 5,220.00 5,220.00
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 (794.00) (794.00)
16 Total profit (loss) for period 4,426.00 4,426.00
17 Other comprehensive income net of taxes 24.00 24.00
18 Total Comprehensive Income for the period 4,450.00 4,450.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4,220.00 4,220.00
Total profit or loss, attributable to non-controlling interests 206.00 206.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4,243.00 4,243.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 207.00 207.00
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 1.78 1.78
Diluted earnings (loss) per share from continuing operations 1.78 1.78
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 1.78 1.78
Diluted earnings (loss) per share from continuing and discontinued operations 1.78 1.78
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 unaudited financial results for the Quarter ended June 30, 2026 are reviewed by the Audit Committee and taken on record by the Board of Directors in their meeting held on 30th July 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 as a part of Consolidated Financial Results. 4 The Consolidated financial results includes the results of the Company, Nine Subsidiary Companies (including Three Step Down Subsidiaries), Three Joint Ventures Companies , Two Joint Venture Companies of Subsidiary Company and Twelve Subsidiary Companies of Joint Venture Company. 5 The Company has renaming the OEM Division as EV Business. 6 The figure for the corresponding previous period/year have been rearranged/regrouped/ reclassified wherever considered necessary to make them comparable. 7 Figures for the quarter ended 31st March, 2026 are the balancing figures between the audited figures in respect of the full financial year ended 31st March, 2026 and the unaudited figures of nine months ended 31st December, 2025 which were subjected to limited review.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 89,412.00 89,412.00
2 Tool Room division 8,919.00 8,919.00
3 EV Business 46,004.00 46,004.00
4 Others 0.00 0.00
Total Segment Revenue 1,44,335.00 1,44,335.00
Less: Inter segment revenue 90.00 90.00
Revenue from operations 1,44,245.00 1,44,245.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Component division 6,943.00 6,943.00
2 Tool Room division 1,479.00 1,479.00
3 EV Business 4,860.00 4,860.00
4 Others 0.00 0.00
Total Profit before tax 13,282.00 13,282.00
i. Finance cost 8,288.00 8,288.00
ii. Other Unallocable Expenditure net off Unallocable income (1,008.00) (1,008.00)
Profit before tax 6,002.00 6,002.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Component division 1,76,605.00 1,76,605.00
2 Tool Room division 38,009.00 38,009.00
3 EV Business 4,56,114.00 4,56,114.00
4 Others 2,734.00 2,734.00
Total Segment Asset 6,73,462.00 6,73,462.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 6,73,462.00 6,73,462.00
4 Segment Liabilities
Segment Liabilities
1 Component division 87,253.00 87,253.00
2 Tool Room division 26,601.00 26,601.00
3 EV Business 2,76,464.00 2,76,464.00
4 Others 2,584.00 2,584.00
Total Segment Liabilities 3,92,902.00 3,92,902.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 3,92,902.00 3,92,902.00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 net defined benefit 35.00 35.00
Total Amount of items that will not be reclassified to profit and loss 35.00
2 Income tax relating to items that will not be reclassified to profit or loss 8.00 8.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference in translating the financial statements of foreign operation (3.00) (3.00)
Total Amount of items that will be reclassified to profit and loss (3.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 24.00 24.00





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 R N Marwah & Co LLP Yes 31-08-2027