JMA2024-01-012024-03-31 JMA2024-01-012024-03-31 JMA2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member JMA2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member JMA2024-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares JMA NOTLISTED Jullundur Motor Agency (Delhi) Limited Equity 2023-04-01 2024-03-31 2024-05-28 2024-05-22 INR Lakhs Yearly 16:00:00 19:55:00 2024-05-28 2024-05-28 true Cash Flow Indirect Declaration of unmodified opinion Single segment Distribution of Automobile spare parts 2024-01-01 2024-03-31 Audited Consolidated 1526135000.00 18197000.00 1544332000.00 0.00 1347576000.00 -39349000.00 65943000.00 0.00 2861000.00 41334000.00 1418365000.00 125967000.00 0.00 125967000.00 30088000.00 764000.00 30852000.00 0.00 95115000.00 0.00 0.00 0.00 0.00 95115000.00 745000.00 95860000.00 93712000.00 1403000.00 94475000.00 1385000.00 45682000.00 2 4.10 4.10 0.00 0.00 4.10 4.10 0.00 0.00 0.00 1. The 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. 2. The 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 . 3. Statement of Assets and Liabilities and Cash flows for the year ended 31st March 2024 along with comparatives is annexed. 4. The 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. 5. 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 year, ended 31st March, 2024 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 amalgamation as 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 up to year ending 31 March, 2023. ii ACL Components Limited Treated as subsidiary by the Parent up to year ending 31 March, 2023. Iii JMA E-Com 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 above financial results of JML are inclusive of the financial results of the aforesaid merged entities. In view of above, figures of the preceding quarter and year ended 31st March, 2023 are restated accordingly and there is no material impact of the consolidated financial results. 6. Figures for the previous periods/year have been regrouped/reclassified and rearranged wherever considered necessary to conform to the figures of the current period/ year. 7. The Group hereby declares that the Auditors have issued Audit Report for Consolidated Financial Statement with unmodified opinion for the year ended 31st March 2024. Further, the Board has authorised Smt. Shuchi Arora, Director of the Company to sign above said the audited financial results. 8. The above financial results for the quarter and year ended March 31, 2024 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 28th May, 2024. Single segment 2023-04-01 2024-03-31 Audited Consolidated 5339519000.00 65427000.00 5404946000.00 0.00 4661680000.00 -63771000.00 288921000.00 0.00 10956000.00 158407000.00 5056193000.00 348753000.00 0.00 348753000.00 87721000.00 975000.00 88696000.00 0.00 260057000.00 0.00 0.00 0.00 0.00 260057000.00 15419000.00 275476000.00 255966000.00 4091000.00 271363000.00 4113000.00 45682000.00 2 2229689000.00 11.21 11.21 0.00 0.00 11.21 11.21 0.00 0.00 0.00 Other Expenses 41334000.00 Other Expenses 158407000.00 24131000.00 147331000.00 0.00 20498000.00 0.00 2585000.00 0.00 0.00 0.00 43379000.00 0.00 0.00 50851000.00 94230000.00 0.00 578000.00 265222000.00 916299000.00 0.00 912962000.00 169436000.00 36074000.00 0.00 936504000.00 2054976000.00 21642000.00 5919000.00 2998836000.00 0.00 0.00 3264058000.00 45682000.00 2229689000.00 2275371000.00 2299502000.00 0.00 0.00 0.00 0.00 1814000.00 11265000.00 0.00 0.00 13079000.00 0.00 883537000.00 48294000.00 931831000.00 19646000.00 0.00 0.00 0.00 951477000.00 0.00 0.00 964556000.00 3264058000.00 0.00 -99781000.00 -82067000.00 0.00 -831000.00 155000.00 -585000.00 11358000.00 0.00 111129000.00 0.00 0.00 -3421000.00 10956000.00 0.00 -4073000.00 0.00 -11641000.00 0.00 0.00 772000.00 64203000.00 0.00 0.00 0.00 -333000.00 0.00 0.00 0.00 -134109000.00 214644000.00 0.00 0.00 0.00 95275000.00 0.00 119369000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 422000.00 9185000.00 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 0.00 772000.00 47903000.00 0.00 -106677000.00 0.00 -66765000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 46253000.00 0.00 0.00 0.00 -46253000.00 6351000.00 0.00 6351000.00 163085000.00 169436000.00 745000.00 15419000.00 0.00 0.00 0.00 0.00