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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 26-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 26-10-2026   13:00:00
End date and time of board meeting 26-10-2026   14:40:00
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



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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,65,637.00 3,09,882.00
Other income 1,025.00 4,174.00
Total income 1,66,662.00 3,14,056.00
2 Expenses
(a) Cost of materials consumed 1,13,166.00 2,10,907.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 246.00 1,091.00
(d) Employee benefit expense 17,932.00 34,236.00
(e) Finance costs 7,306.00 15,594.00
(f) Depreciation, depletion and amortisation expense 4,537.00 8,941.00
(f) Other Expenses
1 Other Expenses 15,183.00 28,199.00
Total other expenses 15,183.00 28,199.00
Total expenses 1,58,370.00 2,98,968.00
3 Total profit before exceptional items and tax 8,292.00 15,088.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 8,292.00 15,088.00
6 Tax expense
7 Current tax 2,070.00 4,366.00
8 Deferred tax (782.00) (1,502.00)
9 Total tax expenses 1,288.00 2,864.00
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 7,004.00 12,224.00
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 (874.00) (1,668.00)
16 Total profit (loss) for period 6,130.00 10,556.00
17 Other comprehensive income net of taxes 10.00 34.00
18 Total Comprehensive Income for the period 6,140.00 10,590.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 5,864.00 10,084.00
Total profit or loss, attributable to non-controlling interests 266.00 472.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 5,876.00 10,119.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 264.00 471.00
21 Details of equity share capital
Paid-up equity share capital 2,365.00 2,365.00
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.49 4.27
Diluted earnings (loss) per share from continuing operations 2.49 4.27
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.49 4.27
Diluted earnings (loss) per share from continuing and discontinued operations 2.49 4.27
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 and half year ended 30th September 2026 are reviewed by the Audit Committee and taken on record by the Board of Directors in their meeting held on 26th October 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 Thirteen Subsidiary Companies of Joint Venture Company. 5 The Company has renaming the OEM Division as EV Business. 6 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. 7 The figure for the corresponding previous period/year have been rearranged/regrouped/ reclassified wherever considered necessary to make them comparable. 8 The figures for the current quarter ended September 30, 2026 and quarter ended September 30, 2025 are the balancing figures between the published year to date figures in respect of the period ended September 30, 2026 and September 30, 2025 respectively and published figures upto the quarter ended June 30, 2026 and June 30, 2025, respectively which were subjected to limited review. 9 Statement of unaudited Cash Flows for the period ending 30th September 2026 is attached as Annexure-1



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 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1,46,211.00
Capital work-in-progress 5,098.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 27,913.00
Intangible assets under development 2,783.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 7,262.00
Non-current financial assets
Non-current investments 33,094.00
Trade receivables, non-current 0.00
Loans, non-current 9,475.00
Other non-current financial assets
1 Other non-current financial assets 6,033.00
Total of other non-current financial assets 6,033.00
Total non-current financial assets 48,602.00
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 3,037.00
Total of other non-current assets 3,037.00
Total non-current assets 2,40,906.00
2 Current assets
Inventories 55,573.00
Current financial asset
Current investments 0.00
Trade receivables, current 2,35,061.00
Cash and cash equivalents 10,458.00
Bank balance other than cash and cash equivalents 3,146.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 2,854.00
Total current financial assets 2,51,519.00
Current tax assets (net) 0.00
Other current assets
1 Other current assets 1,64,500.00
Total of other current assets 1,64,500.00
Total current assets 4,71,592.00
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 7,12,498.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,365.00
Other equity 1,59,675.00
Total equity attributable to owners of parent 1,62,040.00
Non controlling interest 5,673.00
Total equity 1,67,713.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 79,027.00
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 1,663.00
Total of other non-current financial liabilities 1,663.00
Total non-current financial liabilities 80,690.00
Provisions, non-current 17,401.00
Deferred tax liabilities (net) 7,874.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 1,564.00
Total of other non-current liabilities 1,564.00
Total non-current liabilities 1,07,529.00
Current liabilities
Current financial liabilities
Borrowings, current 2,07,762.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 7,238.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,50,565.00
Total Trade payable 1,57,803.00
Other current financial liabilities
1 Lease Liabilities 412.00
2 Acceptances 15,483.00
3 Other current financial liabilities 18,536.00
Total of other current financial liabilities 34,431.00
Total current financial liabilities 3,99,996.00
Other current liabilities 16,711.00
1 Other current liabilities 16,711.00
Total of other current liabilities 16,711.00
Provisions, current 16,365.00
Current tax liabilities (Net) 4,184.00
Deferred government grants, Current 0.00
Total current liabilities 4,37,256.00
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 5,44,785.00
Total equity and liabilites 7,12,498.00
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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 1,03,697.00 1,93,109.00
2 Tool Room division 7,114.00 16,033.00
3 EV Business 54,833.00 1,00,837.00
4 Others 0.00 0.00
Total Segment Revenue 1,65,644.00 3,09,979.00
Less: Inter segment revenue 7.00 97.00
Revenue from operations 1,65,637.00 3,09,882.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Component division 8,520.00 15,463.00
2 Tool Room division 1,154.00 2,633.00
3 EV Business 5,566.00 10,426.00
4 Others 358.00 2,160.00
Total Profit before tax 15,598.00 30,682.00
i. Finance cost 7,306.00 15,594.00
ii. Other Unallocable Expenditure net off Unallocable income 874.00 1,668.00
Profit before tax 7,418.00 13,420.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Component division 1,82,849.00 1,82,849.00
2 Tool Room division 38,149.00 38,149.00
3 EV Business 4,83,430.00 4,83,430.00
4 Others 8,070.00 8,070.00
Total Segment Asset 7,12,498.00 7,12,498.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 7,12,498.00 7,12,498.00
4 Segment Liabilities
Segment Liabilities
1 Component division 91,965.00 91,965.00
2 Tool Room division 26,287.00 26,287.00
3 EV Business 3,00,010.00 3,00,010.00
4 Others 7,915.00 7,915.00
Total Segment Liabilities 4,26,177.00 4,26,177.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 4,26,177.00 4,26,177.00
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 16.00 51.00
Total Amount of items that will not be reclassified to profit and loss 16.00 51.00
2 Income tax relating to items that will not be reclassified to profit or loss 5.00 13.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference in translating the financial statements of foreign operation (1.00) (4.00)
Total Amount of items that will be reclassified to profit and loss (1.00) (4.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 10.00 34.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 15,088.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (3,762.00)
Adjustments for decrease (increase) in trade receivables, current (449.00)
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 (14,060.00)
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 8,941.00
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 (4.00)
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 160.00
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 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (9,174.00)
Net cash flows from (used in) operations 5,914.00
Dividends received 0.00
Interest paid (15,594.00)
Interest received (2,437.00)
Income taxes paid (refund) 4,440.00
Other inflows (outflows) of cash (354.00)
Net cash flows from (used in) operating activities 14,277.00
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 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
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 0.00
Purchase of property, plant and equipment 12,869.00
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 9,711.00
Cash receipts from repayment of advances and loans made to other parties 37,307.00
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 0.00
Interest received 7,318.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1,408.00
Net cash flows from (used in) investing activities 23,453.00
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 45,475.00
Repayments of borrowings 59,083.00
Payments of lease liabilities 232.00
Dividends paid 2,157.00
Interest paid 20,357.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (36,354.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,376.00
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 1,376.00
Cash and cash equivalents cash flow statement at beginning of period 9,082.00
Cash and cash equivalents cash flow statement at end of period 10,458.00





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