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-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-May-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 Single segment
Description of single segment Distribution of Automobile Parts
Start date and time of board meeting 29-May-2025   11:30:00
End date and time of board meeting 29-May-2025   15:50:00
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
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 2022-02-10
Indicate Company website link for updated RPT policy of the Company https://www.jmaindia.com/policies.php
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
The Company does not have any Loan or Debt Security. Therefore, the provision is not applicable to the Company.



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 1239603000 4317773000
Other income 18294000 73987000
Total income 1257897000 4391760000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 1126144000 3781338000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -64255000 -60125000
(d) Employee benefit expense 58677000 249577000
(e) Finance costs 0 0
(f) Depreciation, depletion and amortisation expense 1885000 7885000
(f) Other Expenses
1 Other Expenses 34997000 138899000
Total other expenses 34997000 138899000
Total expenses 1157448000 4117574000
3 Total profit before exceptional items and tax 100449000 274186000
4 Exceptional items 0 0
5 Total profit before tax 100449000 274186000
6 Tax expense
7 Current tax 25972000 70572000
8 Deferred tax 310000 251000
9 Total tax expenses 26282000 70823000
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 74167000 203363000
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 74167000 203363000
17 Other comprehensive income net of taxes -2283000 -555000
18 Total Comprehensive Income for the period 71884000 202808000
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 45682000 45682000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 2081069000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.25 8.9
Diluted earnings (loss) per share from continuing operations 3.25 8.9
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 3.25 8.9
Diluted earnings (loss) per share from continuing and discontinued operations 3.25 8.9
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.tThe 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. n n2.tThe Company business operations involves sale and distribution of one class of goods i.e. automobile 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”. n n3.tThe figures of the last quarter are the balancing figures between the audited figures in respect of the full financial year and the limited reviewed year to date figures up to the third quarter of the relevant financial years. n n4.tThe Board of Directors have recommended a dividend of Rs. 2/- per equity share of face value of Rs. 2/- subject to the approval of shareholders. n n5.tFigures for the previous periods / year have been regrouped / reclassified and rearranged wherever considered necessary to conform to the figures of the current periods/year. n n6.tThe Company hereby declares that the Auditors have issued Audit Report for Standalone Financial Statements with unmodified opinion for the year ended 31st March 2025. Further, the Board has also authorized Smt. Shuchi Arora, Director of the Company to sign the above Standalone financial results. n n7.tThe above financial results for the quarter and year ended March 31, 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 28th May, 2025 and 29th May, 2025.



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 115993000
Capital work-in-progress 0
Investment property 20152000
Goodwill 0
Other intangible assets 1666000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 170816000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 113013000
Total non-current financial assets 283829000
Deferred tax assets (net) 0
Other non-current assets 2624000
Total non-current assets 424264000
2 Current assets
Inventories 824415000
Current financial asset
Current investments 0
Trade receivables, current 684490000
Cash and cash equivalents 71929000
Bank balance other than cash and cash equivalents 29131000
Loans, current 0
Other current financial assets 823867000
Total current financial assets 1609417000
Current tax assets (net) 10585000
Other current assets 2775000
Total current assets 2447192000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2871456000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 45682000
Other equity 2081069000
Total equity attributable to owners of parent 2126751000
Non controlling interest
Total equity 2126751000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 0
Total non-current financial liabilities 0
Provisions, non-current 0
Deferred tax liabilities (net) 10695000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 10695000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 13747000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 666291000
Total Trade payable 680038000
Other current financial liabilities 43233000
Total current financial liabilities 723271000
Other current liabilities 10739000
Provisions, current 0
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 734010000
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 744705000
Total equity and liabilites 2871456000
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)
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
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 Actuarial gain / (loss) on remeasurement of defined benefit plans 863000 593000
2 Change in fair value of FVOCI equity instruments -3418000 1362000
3 Income tax relating to the above 272000 -2510000
Total Amount of items that will not be reclassified to profit and loss -2283000 -555000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 0
5 Total Other comprehensive income -2283000 -555000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 274186000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -78792000
Adjustments for decrease (increase) in trade receivables, current -7350000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 2108000
Adjustments for decrease (increase) in other non-current assets 107000
Adjustments for other financial assets, non-current -216000
Adjustments for other financial assets, current -11256000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -56058000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -5916000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 7885000
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 1769000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 8347000
Adjustments for interest income 65138000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
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) -159000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -221363000
Net cash flows from (used in) operations 52823000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 69067000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -16244000
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 54000
Purchase of property, plant and equipment 2178000
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 0
Cash receipts from repayment of advances and loans made to other parties 0
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 8347000
Interest received 70702000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -83313000
Net cash flows from (used in) investing activities -6388000
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 0
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 45682000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -45682000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -68314000
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 -68314000
Cash and cash equivalents cash flow statement at beginning of period 140243000
Cash and cash equivalents cash flow statement at end of period 71929000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
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 Aiyar & Co. Yes 28-Feb-2026


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Jullundur Motor Agency (Delhi) Limited Deepak Arora Promoter and Non-Executive Director Any other transaction Sitting Fee 120000 Approved 40000 0 0
2 Jullundur Motor Agency (Delhi) Limited Shuchi Arora Promoter and Non-Executive Director Any other transaction Sitting Fee 140000 Approved 40000 0 0
3 Jullundur Motor Agency (Delhi) Limited Varoon Malik Member of Promoter Group and CEO (KMP) Remuneration 11536000 Approved 5643000 0 0
4 Jullundur Motor Agency (Delhi) Limited Aditi Arora Malik Member of Promoter Group and relative of KMP Remuneration 7595000 Approved 3804000 0 0
5 Jullundur Motor Agency (Delhi) Limited Aashna Arora Member of Promoter Group and relative of Directors Remuneration 4318000 Approved 2064000 0 0
6 Jullundur Motor Agency (Delhi) Limited JMA Marketing Limited Unlisted Material Subsidiary Company Any other transaction Rent Received 60000 Approved 30000 0 0
7 JMA Marketing Limited Deepak Arora Non-Executive Director of Subsidiary and, Promoter and Non-Executive Director of Listed Entity Any other transaction Sitting Fee Approval not Required 10000 0 0
8 JMA Marketing Limited Shuchi Arora Non-Executive Director of Subsidiary and, Promoter and Non-Executive Director of Listed Entity Any other transaction Sitting Fee Approval not Required 10000 0 0
9 JMA Marketing Limited Aditi Arora Malik Non-Executive Director of Subsidiary and, Member of Promoter Group of Listed Entity Any other transaction Sitting Fee Approval not Required 10000 0 0
10 JMA Marketing Limited Aashna Arora Non-Executive Director of Subsidiary, and Member of Promoter Group of Listed Entity Any other transaction Sitting Fee Approval not Required 10000 0 0
11 JMA Marketing Limited Varoon Malik Non-Executive Director of Subsidiary, and Member of Promoter Group of Listed Entity Any other transaction Sitting Fee Approval not Required 20000 0 0
Total value of transaction during the reporting period 11681000