JMA2023-04-012023-06-30 JMA2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member JMA2023-06-30 JMA2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member JMA2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member JMA2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares JMA NOTLISTED Jullundur Motor Agency (Delhi) Limited Equity 2023-04-01 2024-03-31 2023-08-02 2023-07-25 INR Lakhs First quarter 14:30:00 18:20:00 2023-08-02 2023-08-02 Not applicable Single segment Distribution of Auto Spare Parts 2023-04-01 2023-06-30 Unaudited Consolidated 1182075000.00 14614000.00 1196689000.00 0.00 1047095000.00 -29241000.00 73654000.00 0.00 2510000.00 38131000.00 1132149000.00 64540000.00 0.00 64540000.00 16698000.00 -3000.00 16695000.00 0.00 47845000.00 0.00 0.00 0.00 0.00 47845000.00 4794000.00 52639000.00 47026000.00 819000.00 51814000.00 825000.00 45682000.00 2 2.06 2.06 0.00 0.00 2.06 2.06 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 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 financial results of the subsidiary company, i.e. JMA Marketing Ltd. (JML), have been consolidated with the Jullundur Motor Agency (Delhi) Limited (the “Parent”) financial results. The financial results of JML for the quarter ending 30th June 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 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 1 Jullundur Auto Sales Corporation Limited Treated as subsidiary by the Parent upto quarter/year ending 31st March, 2023. 2 ACL Components Limited Treated as subsidiary by the Parent upto quarter/year ending 31st March, 2023. 3 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. On the basis of the above and considering the issue from the perspective of the substance over form, the financial results of JML for the quarter ending 30th June, 2023 are inclusive of the financial results of the aforesaid merged entities. 4. The corresponding figures for the previous/preceding quarter 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. As against this, the financial results of JMA Marketing Limited (subsidiary company) for the quarter ended 30th June,2023 are now inclusive of the financial results of aforesaid associate companies, wherein the aforesaid companies stand merged w.e.f. 01st April, 2019 (the appointed date).(refer note no. 3) 5. The figures of the preceding quarter ended 31st March, 2023 are the balancing figures between the audited figures for the full year ended 31st March, 2023 and the aggregate of the limited review figures for the nine months ended 31st December, 2022. 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, except and to the extent stated in note number 3 & 4. 7. The above financial results for the quarter ended 30th June, 2023 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 2nd August, 2023. 8. The Statutory Auditor of the company have carried out a Limited Review of the above financial results for the quarter ended 30th June, 2023. Other Expenses 38131000.00 Actuarial gain/(loss) on remeasurement of defined benefit plans 265000.00 Income tax relating to the above -67000.00 Change in fair value of FVOCI equity instruments 4596000.00 4794000.00 0.00 0.00