JMA2023-07-012023-09-30 JMA2023-07-012023-09-30 JMA2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member JMA2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member JMA2023-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares JMA NOTLISTED Jullundur Motor Agency (Delhi) Limited Equity 2023-04-01 2024-03-31 2023-11-09 2023-11-02 INR Lakhs Half yearly 14:30:00 17:20:00 2023-11-09 2023-11-09 true Cash Flow Indirect Not applicable Single segment Distribution of Automobile Parts 2023-07-01 2023-09-30 Unaudited Consolidated 1272031000.00 15975000.00 1288006000.00 0.00 1089323000.00 9009000.00 72142000.00 0.00 2802000.00 40275000.00 1213551000.00 74455000.00 0.00 74455000.00 19802000.00 344000.00 20146000.00 0.00 54309000.00 0.00 0.00 0.00 0.00 54309000.00 4232000.00 58541000.00 53353000.00 956000.00 57569000.00 972000.00 45682000.00 2 2.34 2.34 0.00 0.00 2.34 2.34 0.00 0.00 0.00 Following are the extract of notes to the unaudited financial results (Consolidated) of the Company, as due to exceeding of words limit, complete notes could not be incorporated in the XBRL. Detailed notes can be referred from the financial results filed with the stock exchange in pdf format: 3. a) The financial results of the subsidiary company, i.e. JMA Marketing Ltd. (JML), have been consolidated with the financial results of the Company i.e. Jullundur Motor Agency (Delhi) Limited (the Parent ). The financial results of JML for the quarter, and half year, ended 30th September, 2023 include the financial results of the following entities which stand amalgamated with JML w.e.f. 01st April, 2019 (the appointed date ) based on scheme of amalgamations approved by Hon'ble National Company Law Tribunal (NCLT) Chandigarh bench vide order dated 4th August, 2022 and NCLT Delhi bench vide order dated 19th May, 2023: S. No. Name of Company (merged entities) Remarks (i) Jullundur Auto Sales Corporation Limited Treated as subsidiary by the Parent upto year ended 31 March, 2023. (ii) ACL Components Limited Treated as subsidiary by the Parent upto year ended 31 March, 2023. (iii) JMA E-Comm Private Limited - The order of the NCLT, Delhi bench received before the 30th June 2023 by JML has been filed with the Registrar of the Companies, Delhi & Haryana on 17th July, 2023 manually as the same could not be filed on account of technical glitch with the MCA portal. JML has filed the copy of the order physically within the prescribed time. The financial results of JML for the quarter, and half year ended 30th September, 2023 are inclusive of the financial results of the aforesaid merged entities. b) The corresponding figures for the preceding quarter, and half year, ended 30th September 2022 are not comparable in view of the fact that earlier, financial results of the associate companies treated as subsidiaries as specified in note no. 3 were consolidated with the financial results of Jullundur Motor Agency (Delhi) Ltd (the Parent). As against this, the financial results of JML (subsidiary company) for the quarter, and half year, ended 30th September, 2023 are now inclusive of the financial results of aforesaid associate companies, wherein the aforesaid companies stand merged w.e.f. 0lst April, 2019 (the appointed date). (refer note no. 3(a) above) c) The audited figures of assets & liabilities as at 31.03.2023 and audited financial results for the previous year ended 31.03.2023 reflected in the above consolidated quarterly, and half yearly, Financial Results, are without considering the effect of merger of aforesaid Companies with JML referred to in Note 3(a) above. The scheme came into effect on 17th July, 2023 the day on which order was filed with the Registrar of Companies, which date was after the approval of the financial statements of JML by its Board of Directors. These figures would be restated on the basis of audited and approved financial statements of JML (Merged entity) for the year ending on 31.03.2024. This is in view of the fact that the figures of assets and liabilities as on 31.03.2023 and financial results for the year ended on that date would not be materially impacted on account thereof. 5. The above financial results for the quarter, and half year, ended 30th September, 2023 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 9th November, 2023. Further, the Board has also authorised Smt. Shuchi Arora, Director of the Company to sign the above said unaudited financial results. Single segment 2023-04-01 2023-09-30 Unaudited Consolidated 2454106000.00 30589000.00 2484695000.00 0.00 2136418000.00 -20232000.00 145796000.00 0.00 5312000.00 78406000.00 2345700000.00 138995000.00 0.00 138995000.00 36500000.00 341000.00 36841000.00 0.00 102154000.00 0.00 0.00 0.00 0.00 102154000.00 9026000.00 111180000.00 100379000.00 1775000.00 109383000.00 1797000.00 45682000.00 2 4.39 4.39 0.00 0.00 4.39 4.39 0.00 0.00 0.00 Other Expenses 40275000.00 Other Expenses 78406000.00 20392000.00 150497000.00 0.00 20671000.00 0.00 1215000.00 0.00 0.00 0.00 36169000.00 0.00 0.00 135966000.00 172135000.00 0.00 733000.00 345251000.00 851906000.00 0.00 741314000.00 96893000.00 37524000.00 0.00 787497000.00 1663228000.00 21767000.00 4947000.00 2541848000.00 0.00 0.00 2887099000.00 45682000.00 2069131000.00 2114813000.00 2135205000.00 0.00 0.00 0.00 0.00 6645000.00 10905000.00 0.00 0.00 17550000.00 0.00 655264000.00 55253000.00 710517000.00 22145000.00 1682000.00 0.00 0.00 734344000.00 0.00 0.00 751894000.00 2887099000.00 0.00 -35387000.00 89581000.00 0.00 141000.00 0.00 -611000.00 -5684000.00 0.00 -117144000.00 0.00 -922000.00 0.00 5312000.00 0.00 3419000.00 0.00 -5571000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -66866000.00 72129000.00 -311000.00 0.00 -29972000.00 44179000.00 -303000.00 -2636000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5465000.00 365000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 283000.00 20022000.00 0.00 -32507000.00 0.00 -17302000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 46254000.00 0.00 0.00 0.00 -46254000.00 -66192000.00 0.00 -66192000.00 163085000.00 96893000.00 4232000.00 9026000.00 0.00 0.00 0.00 0.00