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 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 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



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 1590072000 5557179000
Other income 22433000 78848000
Total income 1612505000 5636027000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 1446933000 4873592000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -87588000 -82157000
(d) Employee benefit expense 72568000 304769000
(e) Finance costs 0 0
(f) Depreciation, depletion and amortisation expense 2552000 10422000
(f) Other Expenses
1 Other Expenses 43593000 173274000
Total other expenses 43593000 173274000
Total expenses 1478058000 5279900000
3 Total profit before exceptional items and tax 134447000 356127000
4 Exceptional items 0 0
5 Total profit before tax 134447000 356127000
6 Tax expense
7 Current tax 34478000 93778000
8 Deferred tax -353000 267000
9 Total tax expenses 34125000 94045000
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 100322000 262082000
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 100322000 262082000
17 Other comprehensive income net of taxes -1636000 48000
18 Total Comprehensive Income for the period 98686000 262130000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 98518000 257474000
Total profit or loss, attributable to non-controlling interests 1804000 4608000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 96838000 257481000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1848000 4649000
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 2441488000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.31 11.27
Diluted earnings (loss) per share from continuing operations 4.31 11.27
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 4.31 11.27
Diluted earnings (loss) per share from continuing and discontinued operations 4.31 11.27
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 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. 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 third quarter of the relevant financial years. n n4.tFigures for the previous periods / year have been regrouped / reclassified and rearranged wherever considered necessary to conform to the figures of the current period/ year. n n5.tThe Group hereby declares that the Auditors have issued Audit Report for Consolidated Financial Statement 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 consolidated financial results n n6.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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 141249000
Capital work-in-progress 0
Investment property 20152000
Goodwill 0
Other intangible assets 1880000
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 44891000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 124205000
Total non-current financial assets 169096000
Deferred tax assets (net) 0
Other non-current assets 276000
Total non-current assets 332653000
2 Current assets
Inventories 1034742000
Current financial asset
Current investments 0
Trade receivables, current 967684000
Cash and cash equivalents 87771000
Bank balance other than cash and cash equivalents 31824000
Loans, current 0
Other current financial assets 977531000
Total current financial assets 2064810000
Current tax assets (net) 11162000
Other current assets 2965000
Total current assets 3113679000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3446332000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 45682000
Other equity 2441488000
Total equity attributable to owners of parent 2487170000
Non controlling interest 28209000
Total equity 2515379000
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 119000
Deferred tax liabilities (net) 14195000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 14314000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 16875000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 836652000
Total Trade payable 853527000
Other current financial liabilities 50088000
Total current financial liabilities 903615000
Other current liabilities 13024000
Provisions, current 0
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 916639000
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 930953000
Total equity and liabilites 3446332000
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)
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plans 1619000 1199000
2 Change in fair value of FVOCI equity instruments -3336000 1512000
3 Income tax relating to the above 81000 -2663000
Total Amount of items that will not be reclassified to profit and loss -1636000 48000
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 -1636000 48000



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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 356127000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -118442000
Adjustments for decrease (increase) in trade receivables, current -54722000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 2954000
Adjustments for decrease (increase) in other non-current assets 302000
Adjustments for other financial assets, non-current -364000
Adjustments for other financial assets, current -11257000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -30009000
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 -6622000
Adjustments for depreciation and amortisation expense 10422000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current -495000
Adjustments for other financial liabilities, current 1197000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 577000
Adjustments for interest income 76615000
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) -36000
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) -284264000
Net cash flows from (used in) operations 71863000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 91924000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -20061000
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 93000
Purchase of property, plant and equipment 3441000
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 577000
Interest received 82109000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -94688000
Net cash flows from (used in) investing activities -15350000
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 46254000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -46254000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -81665000
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 -81665000
Cash and cash equivalents cash flow statement at beginning of period 169436000
Cash and cash equivalents cash flow statement at end of period 87771000





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