JMA2024-04-012024-06-30 JMA2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member JMA2024-06-30 JMA2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member JMA2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member JMA2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 000000 JMA NOTLISTED Jullundur Motor Agency (Delhi) Limited Equity 2024-04-01 2025-03-31 2024-08-13 2024-08-07 INR Lakhs First quarter 15:00:00 17:40:00 2024-08-13 2024-08-13 Not applicable Single segment Distribution of Automobile Parts 2024-04-01 2024-06-30 Unaudited Standalone 1010959000.00 15375000.00 1026334000.00 0.00 878603000.00 -4361000.00 64902000.00 0.00 1920000.00 34133000.00 975197000.00 51137000.00 0.00 51137000.00 13600000.00 -727000.00 12873000.00 0.00 38264000.00 0.00 0.00 0.00 0.00 38264000.00 7178000.00 45442000.00 0.00 0.00 45682000.00 2 1.68 1.68 0.00 0.00 1.68 1.68 0.00 0.00 0.00 1. The financial results have been prepared in accordance with Indian Accounting Standards (IndAS) 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 company business operation 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. The figures of the preceding quarter ended 31st March, 2024 are the balancing figures between the audited figures for the full year ended 3Ist March, 2024 and the aggregate of the limited review figures for the nine months ended 31st December, 2023. 4. Figures for the previous periods/year have been regrouped / reclassified and rearranged wherever considered necessary to conform to the figures of the current periods/year. 5. The above financial results for the quarter ended June 30, 2024 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 13th August 2024. Further, the Board has also authorised Smt. Shuchi Arora, director of the Company to sign the above said unaudited standalone financial results. 6. The statutory auditor of the Company have carried out a limited review of the above financial results for the quarter ended 30th June, 2024. Other Expenses 34133000.00 Remeasurement of defined benefit plans -90000.00 Income tax relating to the above 23000.00 Change in fair value of FVOCI equity instruments 7245000.00 7178000.00 0.00 0.00