Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol JMA
MSEI Symbol NOTLISTED
ISIN INE412C01023
Name of company JULLUNDUR MOTOR AGENCY (DELHI) LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 12-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-11-2026
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 Single segment
Description of single segment Distribution of Automobile Parts
Start date and time of board meeting 12-11-2026   12:00:00
End date and time of board meeting 12-11-2026   16:35:00
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 Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2026 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 15,537.41 31,583.97
Other income 223.63 436.21
Total income 15,761.04 32,020.18
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 13,569.83 27,540.67
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (159.43) (315.85)
(d) Employee benefit expense 856.04 1,709.19
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 24.56 46.54
(f) Other Expenses
1 Other Expenses 543.25 1,046.55
Total other expenses 543.25 1,046.55
Total expenses 14,834.25 30,027.10
3 Total profit before exceptional items and tax 926.79 1,993.08
4 Exceptional items 0.00 0.00
5 Total profit before tax 926.79 1,993.08
6 Tax expense
7 Current tax 242.00 516.25
8 Deferred tax 0.01 (4.20)
9 Total tax expenses 242.01 512.05
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 684.78 1,481.03
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 684.78 1,481.03
17 Other comprehensive income net of taxes (13.91) 47.86
18 Total Comprehensive Income for the period 670.87 1,528.89
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 673.12 1,456.40
Total profit or loss, attributable to non-controlling interests 11.66 24.63
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 659.11 1,503.70
Total comprehensive income for the period attributable to owners of parent non-controlling interests 11.76 25.19
21 Details of equity share capital
Paid-up equity share capital 456.82 456.82
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.95 6.38
Diluted earnings (loss) per share from continuing operations 2.95 6.38
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 2.95 6.38
Diluted earnings (loss) per share from continuing and discontinued operations 2.95 6.38
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under section 133 of the Companies Act, 2013 read with the relevant rules of the Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) (Amendment) Rules, 2016 and other recognized accounting practices and the policies to the extent applicable. 2. The Group business operations involves sales and distribution of one class of goods i.e. automobiles parts and accessories and located in one country i.e. India and as such there is no other reportable segment as per Ind-AS 108 Operating Segment. 3. The above financial results for the quarter, and half year, ended 30th September, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 12th November, 2026. 4. The Statutory Auditors of the company have carried out a Limited Review of the above financial results for the quarter, and half year, ended 30th September, 2026.



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 1,376.25
Capital work-in-progress 0.00
Investment property 196.34
Goodwill 0.00
Other intangible assets 8.24
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 448.15
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 11,251.16
Total of other non-current financial assets 11,251.16
Total non-current financial assets 11,699.31
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 37.61
Total of other non-current assets 37.61
Total non-current assets 13,317.75
2 Current assets
Inventories 10,313.35
Current financial asset
Current investments 210.21
Trade receivables, current 8,245.35
Cash and cash equivalents 1,078.50
Bank balance other than cash and cash equivalents 470.20
Loans, current 0.00
Other current financial assets
Total of other current financial assets 1,299.52
Total current financial assets 11,303.78
Current tax assets (net) 233.65
Other current assets
1 Other current assets 16.08
Total of other current assets 16.08
Total current assets 21,866.86
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 35,184.61
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 456.82
Other equity 27,829.43
Total equity attributable to owners of parent 28,286.25
Non controlling interest 335.49
Total equity 28,621.74
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
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
Total of other non-current financial liabilities
Total non-current financial liabilities 0.00
Provisions, non-current 0.00
Deferred tax liabilities (net) 168.51
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 168.51
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 104.83
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5,499.68
Total Trade payable 5,604.51
Other current financial liabilities
1 Other current financial liabilities 562.77
Total of other current financial liabilities 562.77
Total current financial liabilities 6,167.28
Other current liabilities 227.08
1 Other current liabilities 227.08
Total of other current liabilities 227.08
Provisions, current 0.00
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 6,394.36
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 6,562.87
Total equity and liabilites 35,184.61
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)
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 01-07-2026 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 Remeasurment of defined benefit plans 15.70 31.40
2 Change in fair value of FVOCI equity instruments (29.71) 27.79
3 Income tax relating to the above 0.10 (11.33)
Total Amount of items that will not be reclassified to profit and loss (13.91) 47.86
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (13.91) 47.86



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 1,993.08
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (372.58)
Adjustments for decrease (increase) in trade receivables, current 1,191.33
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (5.32)
Adjustments for decrease (increase) in other non-current assets 37.71
Adjustments for other financial assets, non-current (3.22)
Adjustments for other financial assets, current 95.65
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (944.68)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 12.98
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 46.54
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 (30.17)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 4.58
Adjustments for interest income 421.65
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (6.30)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (1.73)
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) (406.02)
Net cash flows from (used in) operations 1,587.06
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 538.95
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,048.11
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 1.29
Purchase of property, plant and equipment 29.22
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 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
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 4.58
Interest received 338.11
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (776.14)
Net cash flows from (used in) investing activities (461.38)
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 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 696.66
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (696.66)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (109.93)
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 (109.93)
Cash and cash equivalents cash flow statement at beginning of period 1,188.43
Cash and cash equivalents cash flow statement at end of period 1,078.50