5200512025-10-012025-12-315200512025-04-012025-12-315200512025-10-012025-12-31in-capmkt:OtherExpenses1Member5200512025-04-012025-12-31in-capmkt:OtherExpenses1Member5200512025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares520051JAMNAAUTONAINE039C01032Jamna Auto Industries LimitedMain BoardEquity2025-04-012026-03-312026-02-132026-02-06INRLakhsQuarterlyThird quarterSingle segmentEngaged in the business of manufacturing of Automotive suspension which includes Parabolic/ Tapered leaf spring and Lift axle2026-02-1312:15:002026-02-1313:00:00Declaration of unmodified opinion2025-10-012025-12-31UnauditedConsolidated6677858000312340006709092000413885900059452000-1865790004842910004605800017417100010432180005759470000949622000-118774000830848000269784000-212560002485280000582320000000058232000039930005863130005823200000586313000039885800011.461.46001.461.461. These consolidated financial results have been prepared in accordance with Indian Accounting Standards (Ind- AS) as prescribed under section 133 of Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015 and relevant amendments thereafter. <BR> 2. The above financial results have been reviewed by the Audit Committee. These results have been approved by the Board of Directors at their meeting held on February 13, 2026. Review under regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been carried out by the statutory auditors of the Group. The auditors have issued an unmodified report on the consolidated financial results of the Group. <BR> 3. During the current period, the Group has entered into a new factoring arrangement without recourse with a bank for its trade receivables, related cost amounting to Rs. 350.51 lakhs for the quarter ended December 31, 2025 and Rs. 525.17 lakhs for the nine months ended December 31, 2025 has been presented under finance costs in the results above. Previously, the factoring arrangement was facilitated by the customer, accordingly, the related cost were netted off against revenue. <BR> 4. The Group is engaged in the business of manufacturing of Automotive suspension which includes Parabolic/ Tapered leaf spring and Lift axle that constitutes a single reporting business segment. Accordingly, in line with the provisions of IND AS 108 - Operating Segments, no segment disclosures are required. <BR> 5. New Labour Codes were notified with effect from November 21, 2025, whereas the corresponding Rules are yet to be notified. With respect to these New Labour Codes, the Group has <BR> estimated and recorded the financial impact of Rs. 1,187.74 Lakhs on employee benefit obligations in consultation with the external experts in accordance with Ind AS 19 - 'Employee Benefits' and disclosed it as an Exceptional item in the results above. The Group will continue to monitor the finalisation of Central/State Rules etc. in this regard and would provide appropriate accounting effect as required. <BR> 6. During the quarter ended December 31, 2025, 16,750 equity shares of Re. 1/- each were issued and allotted under the Employee Stock Option Scheme, 2017. Consequently, the issued and paid-up share capital of the Holding Company as on December 31, 2025 stands increased to Rs. 3,988.58 lakhs. <BR> <BR> 7. The Group's unaudited consolidated financial results includes results of the following entities: <BR> <BR> Relationship Name of the entities <BR> Holding Company Jamna Auto Industries Limited <BR> Subsidiaries Direct subsidiaries: <BR> 1. Jai Suspension Systems Private Limited <BR> 2. Jai Automotive Components Limited <BR> 3. Jai Suspensions Limited 2025-04-012025-12-31UnauditedConsolidated17719868000817690001780163700010965999000148768000-2045660001428183000780720004369970002791070000156445230002157114000-1187740002038340000649216000-48011000601205000014371350000000143713500049040001442039000143713500010001442039000039885800013.63.59003.63.59Other Expenses1043218000Other Expenses2791070000-5465000-66820001472000177800039930004904000UnauditedtruePrice Waterhouse Chartered Accountants, LLPtrue2026-11-30