INTEGRATED FILING — NBFC



General information about company

Scrip code 523405
NSE Symbol JMFINANCIL
MSEI Symbol NOTLISTED
ISIN INE780C01023
Name of company JM FINANCIAL LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 29-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 29-05-2026   14:30:00
End date and time of board meeting 29-05-2026   17:00:00
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 — NBFC

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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations
(i) Interest Income 39,324.00 1,65,216.00
(ii) Dividend Income 0.00 0.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 23,778.00 1,11,704.00
(v) Net gain on fair value changes 11,281.00 57,073.00
(vi) Net gain on derecognition of financial instruments under amortised cost category 2,494.00 7,372.00
(vii) Sale of products (including Excise Duty) 0.00 0.00
(viii) Sale of services 0.00 0.00
(ix) Other revenue from operations
1 Brokerage income 17,861.00 63,592.00
2 Net (loss)/gain on derecognition of financial instruments carried at fair value through OCI (94.00) (637.00)
3 Other operating income 268.00 4,790.00
Total other revenue from operations 18,035.00 67,745.00
Total Revenue From Operations 94,912.00 4,09,110.00
Other income 2,009.00 16,949.00
Total income 96,921.00 4,26,059.00
2 Expenses
Cost of materials consumed 0.00 0.00
Purchases of stock-in-trade 0.00 0.00
Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
Employee benefit expense 19,952.00 1,05,393.00
Finance costs 24,626.00 99,919.00
Depreciation, depletion and amortisation expense 2,213.00 7,837.00
Fees and commission expense 13,889.00 39,961.00
Net loss on fair value changes 0.00 0.00
Net loss on derecognition of financial instruments under amortised cost category 0.00 0.00
Impairment on financial instruments (165.00) (23,717.00)
(f) Other expenses
1 Other expenses 12,096.00 36,494.00
Total other expenses 12,096.00 36,494.00
Total expenses 72,611.00 2,65,887.00
3 Total profit before exceptional items and tax 24,310.00 1,60,172.00
4 Exceptional items 0.00 (2,129.00)
5 Total profit before tax 24,310.00 1,58,043.00
7 Tax expense
8 Current tax 5,361.00 28,571.00
9 Deferred tax 3,013.00 11,784.00
10 Total tax expenses 8,374.00 40,355.00
11 Net Profit Loss for the period from continuing operations 15,936.00 1,17,688.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
17 Net profit (loss) from discontinued operation after tax 0.00 0.00
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 256.00 2,416.00
15 Total profit (loss) for period 16,192.00 1,20,104.00
16 Other comprehensive income net of taxes 1,743.00 2,673.00
17 Total Comprehensive Income for the period 17,935.00 1,22,777.00
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 16,536.00 1,20,197.00
Total profit or loss, attributable to non-controlling interests (344.00) (93.00)
19 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 18,263.00 1,22,872.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (328.00) (95.00)
20 Details of equity share capital
Paid-up equity share capital 9,564.00 9,564.00
Face value of equity share capital 1 1
21 Reserves excluding revaluation reserve 10,50,935.00
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 1.73 12.57
Diluted earnings per share from continuing operations 1.73 12.55
ii Earnings per equity share for discontinued operations
Basic earnings per share from discontinued operations 0 0
Diluted earnings per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings per share 1.73 12.57
Diluted earnings per share 1.73 12.55
23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio
26 Disclosure of notes on financial results


Remarks

23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio


Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,58,043.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 99,919.00
Adjustments for decrease (increase) in inventories 240.00
Adjustments for decrease (increase) in trade receivables, current (78,683.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (622.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 32,678.00
Adjustments for other financial assets, current (19,092.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 94,722.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (6,566.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 7,837.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss (23,717.00)
Adjustments for provisions, current 3,160.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (17,613.00)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 2,313.00
Adjustments for interest income 1,78,369.00
Adjustments for share-based payments 1,675.00
Adjustments for fair value losses (gains) (57,073.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (91.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,43,908.00)
Net cash flows from (used in) operations 14,135.00
Dividends received 0.00
Interest paid 98,340.00
Interest received 1,63,914.00
Income taxes paid (refund) 21,636.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 58,073.00
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 1,06,912.00
Other cash payments to acquire equity or debt instruments of other entities 1,27,449.00
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 962.00
Purchase of property, plant and equipment 6,423.00
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 2,313.00
Interest received 13,153.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (42,708.00)
Net cash flows from (used in) investing activities (53,240.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 205.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 23,850.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 529.00
Proceeds from exercise of stock options 95.00
Proceeds from issuing debentures notes bonds etc 3,97,742.00
Proceeds from borrowings 1,29,831.00
Repayments of borrowings 5,17,704.00
Payments of lease liabilities 4,937.00
Dividends paid 40,167.00
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 (11,614.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (6,781.00)
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 (6,781.00)
Cash and cash equivalents cash flow statement at beginning of period 54,000.00
Cash and cash equivalents cash flow statement at end of period 47,219.00




Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Finanical Asset
Cash and cash equivalents 47,219.00
Bank Balance other than (a) above 4,39,592.00
Derivative financial instruments 0.00
Receivables
(I) Trade Receivables 1,43,055.00
(II) Other Receivables 0.00
Loans 9,83,215.00
Investments 6,20,945.00
Other Financial assets
1 Other Financial assets 2,72,656.00
Total of Other Financial assets 2,72,656.00
Total Financial Assets 25,06,682.00
2 Non Financial Asset
Inventories 12,750.00
Current tax assets (Net) 24,515.00
Deferred tax Assets (Net) 25,972.00
Investment Property 0.00
Biological assets other than bearer plants 0.00
Property, Plant and Equipment 53,971.00
Capital work-in-progress 15,960.00
Intangible assets under development 0.00
Goodwill 5,244.00
Other Intangible assets 3,302.00
Other non-financial assets
1 Other non-financial assets 5,326.00
Total of Other non-financial assets 5,326.00
Total Non Financial Assets 1,47,040.00
Total assets 26,53,722.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 9,564.00
Other equity 10,56,179.00
Total equity attributable to owners of parent 10,65,743.00
Non controlling interest 7006500000
Total equity 11,35,808.00
2 Liabilities
2.1 Financial Liabilities
(a) Derivative financial instruments 0.00
(b) Payables
(I)Trade Payables
(i) total outstanding dues of micro enterprises and small enterprises 743.00
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 2,17,349.00
II) Other Payables
(i) total outstanding dues of micro enterprises and small enterprises 0.00
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
(C ) Debt Securities 8,83,053.00
(d) Borrowings (Other than Debt Securities) 2,69,133.00
(e) Deposits 0.00
(f) Subordinated Liabilities 0.00
Other financial liabilities
1 Lease liabilities 11,277.00
2 Other financial liabilities 97,788.00
Total of Other financial liabilities 1,09,065.00
Total Financial Liabilities 14,79,343.00
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 289.00
(b) Provisions 8,912.00
(C ) Deferred tax liabilities (Net) 20,025.00
Other non-financial liabilities
1 Other non-financial liabilities 9,345.00
Total of Other non-financial liabilities 9,345.00
Total Non Financial Liabilities 38,571.00
Total liabilities 15,17,914.00
Total equity and liabilites 26,53,722.00
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)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
Whether results 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 Corproate Advisory and Capital Markets 17,032.00 94,601.00
2 Wealth and Asset Management 39,831.00 1,45,863.00
3 Private Markets 29,393.00 1,29,819.00
4 Affordable Home Loans 12,757.00 45,521.00
5 Treasury and others 4,239.00 37,609.00
Total Segment Revenue 1,03,252.00 4,53,413.00
Less: Inter segment revenue 6,331.00 27,354.00
Revenue from operations 96,921.00 4,26,059.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Corproate Advisory and Capital Markets 5,205.00 44,921.00
2 Wealth and Asset Management 4,489.00 10,197.00
3 Private Markets 11,752.00 73,992.00
4 Affordable Home Loans 3,434.00 9,839.00
5 Treasury and others (570.00) 19,094.00
Total Profit before tax 24,310.00 1,58,043.00
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 24,310.00 1,58,043.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Corproate Advisory and Capital Markets 1,36,685.00 1,36,685.00
2 Wealth and Asset Management 6,74,090.00 6,74,090.00
3 Private Markets 13,44,818.00 13,44,818.00
4 Affordable Home Loans 2,93,438.00 2,93,438.00
5 Treasury and others 1,99,447.00 1,99,447.00
Total Segment Asset 26,48,478.00 26,48,478.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 26,48,478.00 26,48,478.00
4 Segment Liabilities
Segment Liabilities
1 Corproate Advisory and Capital Markets 53,730.00 53,730.00
2 Wealth and Asset Management 5,47,430.00 5,47,430.00
3 Private Markets 6,46,208.00 6,46,208.00
4 Affordable Home Loans 2,10,154.00 2,10,154.00
5 Treasury and others 60,392.00 60,392.00
Total Segment Liabilities 15,17,914.00 15,17,914.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 15,17,914.00 15,17,914.00
Disclosure of notes on segments


Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
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 obligations 50600000 6000000
Total Amount of items that will not be reclassified to profit and loss 50600000 6000000
2 Income tax relating to items that will not be reclassified to profit or loss 127.00 15.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 136400000 262800000
Total Amount of items that will be reclassified to profit and loss 136400000 262800000
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 1,743.00 2,673.00




Details of Impact of Audit Qualification

Amount in (Lakhs)

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 KKC & Associates LLP Yes 31-07-2027