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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	06-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	30-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
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	06-May-2025   12:00:00
End date and time of board meeting	06-May-2025   14:10:00
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	16457000000	54723300000
	Other income	166200000	535800000
	Total income	16623200000	55259100000
2	Expenses
(a)	Cost of materials consumed	11945300000	36758100000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-447900000	311100000
(d)	Employee benefit expense	1435300000	5525300000
(e)	Finance costs	669900000	2469500000
(f)	Depreciation, depletion and amortisation expense	441500000	1747300000
(f)	Other Expenses
1	Others expenses	1554500000	5360700000
	Total other expenses	1554500000	5360700000
	Total expenses	15598600000	52172000000
3	Total profit before exceptional items and tax	1024600000	3087100000
4	Exceptional items	0	0
5	Total profit before tax	1024600000	3087100000
6	Tax expense
7	Current tax	289500000	790000000
8	Deferred tax	-104900000	-204400000
9	Total tax expenses	184600000	585600000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	840000000	2501500000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	-119700000	-355200000
16	Total profit (loss) for period	720300000	2146300000
17	Other comprehensive income net of taxes	-3700000	-11900000
18	Total Comprehensive Income for the period	716600000	2134400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	663400000	2019100000
	Total profit or loss, attributable to non-controlling interests	56900000	56900000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	659960000	2007500000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	56600000	126900000
21	Details of equity share capital
	Paid-up equity share capital	236500000	236500000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		13269800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.81	8.54
	Diluted earnings (loss) per share from continuing operations	2.81	8.54
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	2.81	8.54
	Diluted earnings (loss) per share from continuing and discontinued operations	2.81	8.54
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.tThe audited financial results for the Quarter and Year ended March 31, 2025 are reviewed by the Audit Committee and taken on record by the Board of Directors in their meeting held on May 06, 2025. The Statutory Auditors have expressed an unmodified opinion on the aforesaid results. n2.tThe Board at its meeting held on May 06, 2025 has recommended a dividend of 85 % i.e. Rs 0.85 per share (on fully paid up equity share of Rs 1 each) for the year ended 31st March 2025 subject to the approval of members in the next Annual General Meeting. n3.tThe 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. n4.tAs per Ind AS 108 Operating Segments, the Company has disclosed the segment information only as a part of Consolidated Financial Results. n5.tThe Board of Directors of the Company in their meeting held on 28th October, 2024 recommended the sub-division of existing equity share having face value of Rs. 2 each fully paid up into equity share having face value of Rs. 1 each fully paid up. The above sub-division have been approved by the shareholders of the Company on 26th December, 2024 vide postal ballot dated 28th October, 2024. Consequently, the Company also altered the Capital Clause - Clause V of the Memorandum of Association of the Company w.r.t. authorised share capital from (Pre sub-division) Rs. 1,36,00,00,000 divided into 63,00,00,000 Equity Shares of Rs. 2 each and 1,00,00,000 Preference Shares of Rs. 10 each to (Post sub- division) Rs. 1,36,00,00,000 divided into 1,26,00,00,000 Equity Shares of Rs. 1 each and 1,00,00,000 Preference Shares of Rs. 10 each. n6.tEarning per share is restated for the previous period pursuant to split of share in Q4 FY25 from 11,82,47,132 number of equity shares to 23,64,94,264 number of equity shares. n7.tDuring the quarter, the Company has incorporated a wholly owned subsidiary namely JBM EV Ventures Private Limited. n8.tThe Consolidated financial results includes the results of the Company, Nine Subsidiary Companies (including Two Step Down Subsidiaries), Three Joint Ventures Companies , Two Joint Venture Companies of Subsidiary Company and Ten Subsidiary Companies of Joint Venture Company. n9.tThe figures for the corresponding previous period or year have been rearranged or regrouped or reclassified wherever considered necessary to make them comparable. n10.tThe figures for the current quarter ended March 31, 2025 and quarter ended March 31, 2024 are the balancing figures between the published year to date figures in respect of the period ended March 31, 2025 and March 31, 2024 respectively and published figures upto the nine months ended December 31, 2024 and December 31, 2023 , respectively which were subjected to limited review. n11.tStatement of audited Cash Flows for the year ending 31st March 2025 is attached as Annexure-1 n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	15151400000
	Capital work-in-progress	389100000
	Investment property	0
	Goodwill	0
	Other intangible assets	2051000000
	Intangible assets under development	339000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	451800000
	Non-current financial assets
	Non-current investments	491700000
	Trade receivables, non-current	0
	Loans, non-current	5304700000
	Other non-current financial assets	891900000
	Total non-current financial assets	6688300000
	Deferred tax assets (net)	0
	Other non-current assets	344600000
	Total non-current assets	25415200000
2	Current assets
	Inventories	6101300000
	Current financial asset
	Current investments	0
	Trade receivables, current	10071000000
	Cash and cash equivalents	1007200000
	Bank balance other than cash and cash equivalents	933800000
	Loans, current	0
	Other current financial assets	550700000
	Total current financial assets	12562700000
	Current tax assets (net)	0
	Other current assets	14417800000
	Total current assets	33081800000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	58497000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	236500000
	Other equity	13269800000
	Total equity attributable to owners of parent	13506300000
	Non controlling interest	356400000
	Total equity	13862700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	11985900000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	188000000
	Total non-current financial liabilities	12173900000
	Provisions, non-current	298200000
	Deferred tax liabilities (net)	1058400000
	Deferred government grants, Non-current	0
	Other non-current liabilities	156500000
	Total non-current liabilities	13687000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	14078800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	710300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	10955300000
	Total Trade payable	11665600000
	Other current financial liabilities	1677200000
	Total current financial liabilities	27421600000
	Other current liabilities	2154600000
	Provisions, current	1068400000
	Current tax liabilities (Net)	302700000
	Deferred government grants, Current	0
	Total current liabilities	30947300000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	44634300000
	Total equity and liabilites	58497000000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Component Division	8273400000	31825000000
2	Tool Room Division	730700000	3055900000
3	OEM Division	7458000000	19849400000
4	Others	0	0
	Total Segment Revenue	16462100000	54730300000
	Less: Inter segment revenue	5100000	5100000
	Revenue from operations	16457000000	54723300000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Component Division	662600000	2351200000
2	Tool Room Division	146600000	618700000
3	OEM Division	736200000	2155600000
4	Others	149200000	431200000
	Total Profit before tax	1694600000	5556700000
	i. Finance cost	669900000	669900000
	ii. Other Unallocable Expenditure net off Unallocable income	119700000	119700000
	Profit before tax	905000000	2732000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Component Division	15714500000	15714500000
2	Tool Room Division	4639800000	4639800000
3	OEM Division	37651300000	37651300000
4	Others	491300000	491300000
	Total Segment Asset	58496900000	58496900000
	Un-allocable Assets	0	0
	Net Segment Asset	58496900000	58496900000
4	Segment Liabilities
	Segment Liabilities
1	Component Division	7797100000	7797100000
2	Tool Room Division	3007900000	3007900000
3	OEM Division	18247900000	18247900000
4	Others	476100000	476100000
	Total Segment Liabilities	29529000000	29529000000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	29529000000	29529000000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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 the net defined benefit (liability)/asset	-4700000	-15600000
	Total Amount of items that will not be reclassified to profit and loss	-4700000	-15600000
2	Income tax relating to items that will not be reclassified to profit or loss	-1100000	-3800000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating the financial statements of foreign operations	-100000	-100000
	Total Amount of items that will be reclassified to profit and loss	-100000	-100000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-3700000	-11900000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			3087100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2469500000
	Adjustments for decrease (increase) in inventories			1335400000
	Adjustments for decrease (increase) in trade receivables, current			-6422900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			2718400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1747300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-4700000
	Adjustments for dividend income			0
	Adjustments for interest income			435600000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			11200000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-40400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1378200000
	Net cash flows from (used in) operations			4465300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			526100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3939200000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			87100000
	Purchase of property, plant and equipment			1221200000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			7548500000
	Cash receipts from repayment of advances and loans made to other parties			3647600000
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			80100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-605900000
	Net cash flows from (used in) investing activities	-5560800000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			3433500000
	Proceeds from borrowings			4677400000
	Repayments of borrowings			2581700000
	Payments of lease liabilities			0
	Dividends paid			192000000
	Interest paid			2584700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-510600000
	Net cash flows from (used in) financing activities			2241900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			620300000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			620300000
	Cash and cash equivalents cash flow statement at beginning of period			386900000
	Cash and cash equivalents cash flow statement at end of period			1007200000