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	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	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
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	2025-01-29
Indicate Company website link for updated RPT policy of the Company	https://www.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
There is no default on loan & debt securities during the reporting period

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	Standalone	Standalone
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	13461100000	47775400000
	Other income	159000000	598500000
	Total income	13620100000	48373900000
2	Expenses
(a)	Cost of materials consumed	10940200000	36136100000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-495000000	143900000
(d)	Employee benefit expense	1010000000	4052600000
(e)	Finance costs	440300000	1628200000
(f)	Depreciation, depletion and amortisation expense	288300000	1152300000
(f)	Other Expenses
1	Others expenses	893400000	3462000000
	Total other expenses	893400000	3462000000
	Total expenses	13077200000	46575100000
3	Total profit before exceptional items and tax	542900000	1798800000
4	Exceptional items	0	0
5	Total profit before tax	542900000	1798800000
6	Tax expense
7	Current tax	140900000	549600000
8	Deferred tax	9100000	-90600000
9	Total tax expenses	150000000	459000000
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	392900000	1339800000
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	0	0
16	Total profit (loss) for period	392900000	1339800000
17	Other comprehensive income net of taxes	-3100000	-10200000
18	Total Comprehensive Income for the period	389800000	1329600000
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	236500000	236500000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		11363500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.66	5.67
	Diluted earnings (loss) per share from continuing operations	1.66	5.67
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	1.66	5.67
	Diluted earnings (loss) per share from continuing and discontinued operations	1.66	5.67
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	7814000000
	Capital work-in-progress	86100000
	Investment property	0
	Goodwill	0
	Other intangible assets	1852000000
	Intangible assets under development	35200000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	3002400000
	Trade receivables, non-current	0
	Loans, non-current	2016300000
	Other non-current financial assets	101200000
	Total non-current financial assets	5119900000
	Deferred tax assets (net)	0
	Other non-current assets	332100000
	Total non-current assets	15239300000
2	Current assets
	Inventories	5499600000
	Current financial asset
	Current investments	0
	Trade receivables, current	9768800000
	Cash and cash equivalents	673200000
	Bank balance other than cash and cash equivalents	931400000
	Loans, current	0
	Other current financial assets	389300000
	Total current financial assets	11762700000
	Current tax assets (net)	0
	Other current assets	2032900000
	Total current assets	19295200000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	34534500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	236500000
	Other equity	11363500000
	Total equity attributable to owners of parent	11600000000
	Non controlling interest
	Total equity	11600000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	4295600000
	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	4483600000
	Provisions, non-current	240500000
	Deferred tax liabilities (net)	757900000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	5482000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	8586900000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	319000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5491400000
	Total Trade payable	5810400000
	Other current financial liabilities	870700000
	Total current financial liabilities	15268000000
	Other current liabilities	1908400000
	Provisions, current	61900000
	Current tax liabilities (Net)	214200000
	Deferred government grants, Current	0
	Total current liabilities	17452500000
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	22934500000
	Total equity and liabilites	34534500000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	JBM Auto Limited	13461100000	47775400000
	Total Segment Revenue	13461100000	47775400000
	Less: Inter segment revenue	0	0
	Revenue from operations	13461100000	47775400000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	JBM Auto Limited	983200000	3427000000
	Total Profit before tax	983200000	3427000000
	i. Finance cost	440300000	440300000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	542900000	1798800000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	JBM Auto Limited	34534500000	34534500000
	Total Segment Asset	34534500000	34534500000
	Un-allocable Assets	0	0
	Net Segment Asset	34534500000	34534500000
4	Segment Liabilities
	Segment Liabilities
1	JBM Auto Limited	16903700000	16903700000
	Total Segment Liabilities	16903700000	16903700000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	16903700000	16903700000
	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	Standalone	Standalone
	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	-4200000	-13700000
	Total Amount of items that will not be reclassified to profit and loss	-4200000	-13700000
2	Income tax relating to items that will not be reclassified to profit or loss	-1100000	-3500000
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	-3100000	-10200000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1798800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1628200000
	Adjustments for decrease (increase) in inventories			859500000
	Adjustments for decrease (increase) in trade receivables, current			-1180300000
	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			-69300000
	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			1152300000
	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			105600000
	Adjustments for interest income			387400000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-6200000
	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)			1846100000
	Net cash flows from (used in) operations			3644900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			355700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3289200000
	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			500000
	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			61600000
	Purchase of property, plant and equipment			852900000
	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			4038900000
	Cash receipts from repayment of advances and loans made to other parties			3810800000
	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			105600000
	Interest received			93800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-643800000
	Net cash flows from (used in) investing activities	-1464300000
	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			0
	Proceeds from borrowings			3902500000
	Repayments of borrowings			1479600000
	Payments of lease liabilities			0
	Dividends paid			177400000
	Interest paid			1622600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1881000000
	Net cash flows from (used in) financing activities			-1258100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			566800000
	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			566800000
	Cash and cash equivalents cash flow statement at beginning of period			106400000
	Cash and cash equivalents cash flow statement at end of period			673200000