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AUTO LIMITEDMain BoardEquity2025-04-012026-03-312026-05-112026-04-28INRCroresQuarterlyFourth quarterMulti segment2026-05-1114:45:002026-05-1117:30:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-01-29https://jbmbuses.com/jbm-auto-ltd/policies/page/3/falsefalseNo defaultin loans and debt securities2026-01-012026-03-31AuditedStandalone168552000001109000001696610000013534500000081000000105110000046140000028720000010941000001650930000045680000004568000001248000001850000014330000003135000000000313500000160000031510000023650000011.331.33001.331.331. The audited financial results for the Quarter and year ended March 31, 2026 are reviewed by the Audit Committee and taken on record by the Board of Directors in their meeting held on 11th May 2026. The Statutory Auditors have expressed an unmodified opinion on the aforesaid results. <BR> 2. The Board at its meeting held on 11th May, 2026 has recommended a dividend @ 85 % i.e. Rs 0.85/- per share (on fully paid up equity share of Rs 1/-each) for the year ended 31st March 2026 subject to the approval of members in the next Annual General Meeting. <BR> 3. The above financial statements have been prepared in accordance with Indian Accounting Standards (Ind-AS) as prescribed under section 133 of the Companies Act, 2013 read with the Rule 3 of the Companies (Indian Accounting Standards) Rules,2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016. <BR> 4. As per Ind AS 108 "Operating Segments", the Company has disclosed the segment information only as a part of Consolidated Financial Results. <BR> 5. During the quarter ended 31st March 2026, one of the wholly owned subsidiary company has created one time provision on an approximate Rs. 28.98 Crore in finance cost. <BR> 6. Exceptional items represent impact on account of New Labour Codes and operational disruptions amounting to Rs. 8.40 cr and and Rs. 9.69 cr respectively in standalone & consolidated financial results for the year ended 31st March, 2026. The Company continues to monitor the finalisation of Central/ State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. <BR> 7. The Consolidated financial results includes the results of the Company, Nine Subsidiary Companies (including Three Step Down Subsidiary), Three Joint Ventures Companies , Two Joint Venture Companies of Subsidiary Company and Eleven Subsidiary Companies of Joint Venture Company. <BR> 8. The figure for the corresponding previous period/year have been rearranged/regrouped/ reclassified wherever considered necessary to make them comparable. <BR> 9. The figures for the current quarter ended March 31, 2026 and quarter ended March 31, 2025 are the balancing figures between the published year to date figures in respect of the period ended March 31, 2026 and March 31, 2025 respectively and published figures upto the nine month ended December 31, 2025 and December 31, 2024, respectively which were subjected to limited review. <BR> 10. The Ministry of Environment, Forest and Climate Change has notified the Environment Protection (End-of-Life Vehicles) Rules, 2025 ("the Rules") on January 6, 2025, which come into effect from April 1, 2025. In accordance with the rules, Extended Producer Responsibility (EPR) obligations are imposed on producers ("vehicle manufacturers/Importers") for the scrapping of End-of-Life Vehicles. As per the Rules, such obligations are to be fulfilled through the purchase of EPR certificates from Registered Vehicle Scrapping Facilities via Centralised Online Portal, which has been made partially operational. However, the pricing mechanism for EPR certificates, and measurement framework for determining financial obligations are not yet made available. <BR> Consequently, the Company is currently unable to reliably estimate a range of possible outcomes and the impact will be evaluated once the implementation framework for determining the reliable estimate is established. <BR> <BR> <BR> 2025-04-012026-03-31AuditedStandalone54018200000657100000546753000004104480000009434000004260200000170640000011415000003539300000526356000002039700000-840000001955700000544400000-695000004749000000148080000000001480800000-610000014747000002365000001126371000006.266.26006.266.26Other Expenses1094100000Other 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services660000000Approved275000002570000010000000JBM Auto Limited******Neel Metal Products Limited******Enterprise over which Key Management Personnel and their relative are able to exercise significant influenceSale of goods or servicesWe have taken the Omnibus approval of Rs. 1,000 crore from the Shareholders on 03.09.2025 for Purchase and sale of sheets, components, tools, dies and fixtures, equipment’s including hiring of services and job work etc. on arm’s length basis and in ordinary course of business which is valid till next AGM.540200000305300000192900000JBM Auto Limited******Neel Metal Products Limited******Enterprise over which Key Management Personnel and their relative are able to exercise significant influencePurchase of goods or servicesWe have taken the Omnibus approval of Rs. 1,000 crore from the Shareholders on 03.09.2025 for Purchase and sale of sheets, components, tools, dies and fixtures, equipment’s including hiring of services and job work etc. on arm’s length basis and in ordinary course of business which is valid till next AGM.5128100000-2094800000-1876100000JBM Auto Limited******Arcelormittal Neel Tailored Blanks Private Limited******Other Related PartyPurchase of goods or services1500000000Approved6758000000-164800000JBM Auto Limited******Arcelormittal Neel Tailored Blanks Private Limited******Other Related PartySale of goods or services30000000Approved1270000085000000JBM Auto Limited******Indo Toolings Private Limited******Wholly Owned SubsidiarySale of goods or servicesNA20000000JBM Auto Limited******Indo Toolings Private Limited******Wholly Owned SubsidiaryPurchase of goods or servicesNA1174000002800000-1000000JBM Auto Limited******JBM Ogihara Automotive India Limited******Joint VentureSale of goods or services2500000000Approved862000000666900000365800000JBM Auto Limited******JBM Ogihara Automotive India Limited******Joint VenturePurchase of goods or services110000000Approved250000000JBM Auto Limited******JBM Ogihara Die Tech Private 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PRIVATE LIMITED******Subsidiary of Joint VentureLoan300000000Approved66900000015400000Loan0.10512 MonthsUnsecuredBusiness PurposeJBM Auto Limited******JBM ELECTRIC VEHICLES PRIVATE LIMITED******SubsidiaryPurchase of goods or servicesWe have taken the Omnibus approval of Rs. 6,000 crore from the Shareholders and Audit Committe approval which were valid till 31.03.2026.87400000001020000000-2356700000JBM Auto Limited******JBM ELECTRIC VEHICLES PRIVATE LIMITED******SubsidiarySale of goods or servicesWe have taken the Omnibus approval of Rs. 6,000 crore from the Shareholders and Audit Committe Approval which were valid till 31.03.2026.53230000000JBM Auto Limited******JBM ECOLIFE MOBILITY PRIVATE LIMITED******Joint VenturePurchase of goods or servicesWe have taken the Omnibus approval of Rs. 1450 crore from the Shareholders and Audit Committee Approval for 1 year.11240000000JBM Auto Limited******JBM ECOLIFE MOBILITY PRIVATE LIMITED******Joint VentureInterest receivedWe have taken the Omnibus approval of Rs. 1450 crore from the Shareholders and Audit Committee Approval for 1 year.11870000000JBM Auto Limited******JBM ECOLIFE MOBILITY PRIVATE LIMITED******Joint VentureSale of goods or servicesWe have taken the Omnibus approval of Rs. 1450 crore from the Shareholders and Audit Committee Approval for 1 year.1646000001589400000375900000JBM Auto Limited******Ecolife Green One Mobility Private Limited******Wholly Owned SubsidiaryInterest receivedNA170000000JBM Auto Limited******Ecolife Green One Mobility Private Limited******Wholly Owned SubsidiaryLoanNA000Loan0.10512 MonthsUnsecuredBusiness PurposeJBM Auto Limited******Ecolife Green One Mobility Private Limited******Wholly Owned SubsidiarySale of goods or servicesNA0303700000284800000JBM Auto Limited******JAY BHARAT MARUTI LIMITED******Other Related PartyPurchase of goods or services1000000000Approved233900000-191000000-285000000JBM Auto Limited******JAY BHARAT MARUTI LIMITED******Other Related PartySale of goods or services600000000Approved359600000344600000389700000JBM Auto Limited******JBM Renewables Private Limited******Other Related PartyPurchase of goods or services25000000Approved2080000015000000-6000000JBM Auto Limited******ThirdEye AI Private Limited******Other Related PartyPurchase of goods or services6000000Approved440000088000007600000JBM Auto Limited******JBM EV INDUSTRIES PRIVATE LIMITED******Joint VentureSale of goods or services200000000Approved5800000466000008400000JBM Auto Limited******JBM EV INDUSTRIES PRIVATE LIMITED******Joint VentureSale of fixed assets10000000Approved000JBM Auto Limited******JBM Ecolife Mobility Haryana Private Limited (formerly known as JBM Green Technologies Private Limited)******Subsidiary of Joint VentureSale of goods or servicesWe have taken the Omnibus approval of Rs. 750 crore from the Shareholders and Audit Committee Approval valid till 31.03.2026.14285000003087000002035700000JBM Auto Limited******JBM Ecolife Mobility Surat Private Limited (formerly known as Electric Technologies Private Limited)******Subsidiary of Joint VentureLoan85000000Approved720000003200000097500000Loan0.1053 YearsUnsecuredBusiness PurposeJBM Auto Limited******JBM Ecolife Mobility Surat Private Limited (formerly known as Electric Technologies Private Limited)******Subsidiary of Joint VentureInterest received7000000Approved300000004300000JBM Auto Limited******JBM ECO TECH PRIVATE LIMITED******Subsidiary of Joint VentureSale of goods or servicesWe have taken the Omnibus approval of Rs. 1,500 crore from the Shareholders and Audit Comitte Approval valid till 31.03.2026.255590000050501000004030700000JBM Auto Limited******Ecolife Mobility Vehicles Private Limited (formerly known as Ecolife Mobility Mumbai Private Limited )******Subsidiary of Joint VentureSale of goods or servicesWe have taken the Omnibus approval of Rs. 2,000 crore from the Shareholders and Audit Committee approval valid till 31.03.2026.189920000001701400000JBM Auto Limited******JBM EV Ventures 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Committe Approval which were valid till 31.03.2026.270000000JBM Auto Limited******JBM ELECTRIC VEHICLES PRIVATE LIMITED******SubsidiaryLoanWe have taken the Omnibus approval of Rs. 6,000 crore from the Shareholders and Audit Committe Approval which were valid till 31.03.2026.40000000000Loan0.09153 YearsUnsecuredBusiness PurposeJBM Auto Limited******JBM Ecolife Mobility Private Limited******Joint VentureLoanWe have taken the Omnibus approval of Rs. 1450 crore from the Shareholders and Audit Committee Approval for 1 year.Further this loan has been converted into Preference shares as per the terms and condition mentioned in the Loan agreement.63870000020013000000Loan0.10253 yearsUnsecuredBusiness PurposeJBM Auto Limited******JBM EV VENTURES PRIVATE LIMITED******Wholly Owned SubsidiarySale of goods or servicesNA1245000000124500000JBM Auto Limited******Ecolife Mobility EV Private Limited******Subsidiary of Joint VentureSale of goods or services4500000000Approved147100000001379200000JBM Auto 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expenses5000000Approved270000000JBM Auto Limited******JBM Ecolife Mobility Surat Private Limited (formerly known as Electric Technologies Private Limited)******Subsidiary of Joint VentureAny other transactionLoans & advances given that are repaidNA65000003200000097500000JBM Auto Limited******JBM ECO TECH PRIVATE LIMITED******Subsidiary of Joint VentureAny other transactionReimbursement of expensesWe have taken the Omnibus approval of Rs. 1,500 crore from the Shareholders and Audit Comitte Approval valid till 31.03.2026.1430000000JBM Auto Limited******JBM EV Ventures Private Limited******Wholly Owned SubsidiaryAny other transactionReimbursement of expensesNA10000000JBM Auto Limited******MH Ecolife Emobility Private Limited******Subsidiary of Joint VentureAny other transactionDivestedApproved05000000JBM Auto Limited******MH Ecolife Emobility Private Limited******Subsidiary of Joint VentureAny other transactionDivestedApproved03804000000JBM Auto Limited******MH Ecolife Emobility Private 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of expenses by Related PartyWe have taken the Omnibus approval of Rs. 6,000 crore from the Shareholders and Audit Committe Approval which were valid till 31.03.2026.17090000000JBM Auto Limited******JBM ELECTRIC VEHICLES PRIVATE LIMITED******SubsidiaryAny other transactionLoans & advances given that are repaidNA40000000000JBM Auto Limited******JBM Ecolife Mobility Haryana Private Limited (formerly known as JBM Green Technologies Private Limited)******Subsidiary of Joint VentureAny other transactionReimbursement of ExpensesWe have taken the Omnibus approval of Rs. 750 crore from the Shareholders and Audit Committee Approval valid till 31.03.2026.90000000JBM Auto Limited******Ecolife Mobility EV Private Limited******Subsidiary of Joint VentureAny other transactionReimbursement of Expenses100000000Approved280000002800000JBM Auto Limited******TL Ecolife Mobility Private Limited******Subsidiary of Joint VentureAny other transactionGuarantees or collateral givenApproved00290300000JBM Auto 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1450 crore from the Shareholders and Audit Committee Approval for 1 year.26000000000JBM Auto Limited******JBM Ecolife Mobility Private Limited******Joint VentureAny other transactionBid BondWe have taken the Omnibus approval of Rs. 1450 crore from the Shareholders and Audit Committee Approval for 1 year.27850000000JBM Auto Limited******Ecolife Mobility Odisa Private Limited******Subsidiary of Joint VentureAny other transactionLoans & advances given that are repaidNA2270000000JBM Electric Vehicles Private Limited******JBM EV Industries Private Limited******Joint VenturePurchase of goods or servicesWe have taken the Omnibus approval of Rs. 800 crore from the Shareholders and Audit Committee Approval valid till 31.03.2026.753500000899700000813900000JBM Electric Vehicles Private Limited******JBM EV Industries Private Limited******Joint VentureSale of goods or servicesWe have taken the Omnibus approval of Rs. 800 crore from the Shareholders and Audit Committee Approval valid till 31.03.2026.200000000JBM Electric Vehicles Private Limited******JBM Green Energy Systems Private Limited******Joint VenturePurchase of goods or servicesWe have taken the Omnibus approval of Rs. 2000 crore from the Shareholders and Audit Committee Approval valid till 31.03.2026.434240000027514000004448900000JBM Electric Vehicles Private Limited******JBM Green Energy Systems Private Limited******Joint VentureSale of goods or servicesWe have taken the Omnibus approval of Rs. 2000 crore from the Shareholders and Audit Committee Approval valid till 31.03.2026.2000000000JBM Electric Vehicles Private Limited******JBM Green Energy Systems Private Limited******Joint VentureSale of fixed assetsWe have taken the Omnibus approval of Rs. 2000 crore from the Shareholders and Audit Committee Approval valid till 31.03.2026.10000000JBM Electric Vehicles Private Limited******Neel Metal Products Limited******Enterprise over which Key Management Personnel and their relative are able to exercise significant 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Ltd******Wholly Owned SubsidiaryAny other transactionInterest IncomeNA230000002400000JBM EV VENTURES PRIVATE LIMITED******JBM Ecolife Mobility Private Limited******Joint Venture of Holding CompanyLoanApproved033600000003360000000Loan0.172515 monthsUnsecuredBusiness PurposeJBM EV VENTURES PRIVATE LIMITED******Neel Metal Products Limited******Enterprise over which Key Management Personnel and their relative are able to exercise significant influencePurchase of goods or services80000000Approved60000000068600000JBM EV VENTURES PRIVATE LIMITED******Neel Metal Products Limited******Enterprise over which Key Management Personnel and their relative are able to exercise significant influenceSale of goods or services120000000Approved1066000000125800000JBM EV VENTURES PRIVATE LIMITED******JBM Ecolife Mobility Private Limited******Joint Venture of Holding CompanyInterest receivedNA290500000290500000550600000ECOLIFE MOBILITY EV PRIVATE LIMITED******ECOFUEL EV CHARGING TECH PVT Ltd.******Other 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services100000000Approved67600000046400000Ecolife Mobility Vehicle Private Limited******JBM ECOLIFE MOBILITY PRIVATE LIMITE******Joint Venture of Holding CompanyAny other transactionReimbursement of Expenses20000000Approved700000007000000JBM Eco Tech Private Limited******ECOFUEL EV CHARGING TECH PVT Ltd.******Other Related PartyPurchase of goods or services300000000Approved2280000013890000017100000JBM Eco Tech Private Limited******JBM Ecolife Mobility Private Limited******Joint Venture of Holding CompanyAny other transactionIssue of Equity Shares0Approved (Conversion of Loan as per terms and condition of loan agreement)10000000010200000110200000JBM Eco Tech Private Limited******JBM Ecolife Mobility Private Limited******Joint Venture of Holding CompanyAny other transactionIssue of Preference Shares0Approved (Conversion of Loan as per terms and condition of loan agreement)5680000009603000001528300000JBM Ecolife Mobility Haryana Private Limited******ECOFUEL EV CHARGING TECH PVT Ltd.******Other Related PartyPurchase of goods or services200000000Approved722000009260000029800000TL Ecolife Mobility Private Limited******ECOFUEL EV CHARGING TECH PVT Ltd.******Other Related PartyPurchase of goods or servicesApproved11700000479000004400000TL Ecolife Mobility Private Limited******JBM Ecolife Mobility Private Limited******Joint Venture of Holding CompanyAny other transactionIssue of Equity Shares0Approved (Conversion of Loan as per terms and condition of loan agreement)149500000100500000250000000TL Ecolife Mobility Private Limited******JBM Ecolife Mobility Private Limited******Joint Venture of Holding CompanyAny other transactionIssue of Preference Shares0Approved (Conversion of Loan as per terms and condition of loan agreement)6783000007283000001406600000JBM Ecolife Mobility Private Limited******ECOLIFE MOBILITY ODISHA PRIVATE LIMITED******Joint Venture/ Step Down SubsidiaryAny other transactionRecovery of Expenses20000000Approved110000001100000JBM Ecolife Mobility Private Limited******JBM Eco Tech Private Limited******Joint Venture/ Step Down SubsidiaryAny other transactionReimbursement / Recovery of Expenses20000000Approved14600000014600000JBM Ecolife Mobility Private Limited******JBM Ecolife Mobility Haryana Private Limited******Joint Venture/ Step Down SubsidiaryAny other transactionRecovery of Expenses20000000Approved670000006700000JBM Ecolife Mobility Private Limited******JBM Ecolife Mobility Surat Private Limited******Joint Venture/ Step Down SubsidiaryAny other transactionRecovery of Expenses20000000Approved120000001200000JBM Ecolife Mobility Private Limited******Neel Metal Products Limited******Enterprise over which Key Management Personnel and their relative are able to exercise significant influenceSale of goods or services200000000Approved1259000000125900000JBM Ecolife Mobility Private Limited******Neel Metal Products Limited******Enterprise over which Key Management Personnel and their relative are able to exercise significant influencePurchase of goods or services250000000Approved1114000000111400000JBM Ecolife Mobility Private Limited******MH Ecolife Emobility Pvt Ltd******Joint Venture/ Step Down SubsidiaryAny other transactionReimbursement/ recovery of expenses50000000Approved14000000014000000JBM Ecolife Mobility Private Limited******TL Ecolife Mobility Private Limited******Joint Venture/ Step Down SubsidiaryAny other transactionRecovery of Expenses50000000Approved29600000029600000JBM Ecolife Mobility Private Limited******VT Emobility Private Limited******Subsidiary CompanyAny other transactionRecovery of Expenses10000000Approved5000000500000JBM Ecolife Mobility Private Limited******Ecolife GT Mobility Pvt Ltd******Joint Venture/ Step Down SubsidiaryLoan750000000Approved39300000039300000Loan0.1053UnsecuredBusiness PurposeJBM Ecolife Mobility Private Limited******Ecolife GT Mobility Pvt Ltd******Joint Venture/ Step Down SubsidiaryInterest receivedNA5000000400000JBM Ecolife Mobility Private Limited******Ecolife Mobility EV Private Limited******Joint Venture/ Step Down SubsidiaryLoan100000000Approved403000002400000064300000Loan0.1053UnsecuredBusiness PurposeJBM Ecolife Mobility Private Limited******Ecolife Mobility EV Private Limited******Joint Venture/ Step Down SubsidiaryInterest receivedNA21000001000002000000JBM Ecolife Mobility Private Limited******Ecolife Mobility Odisha Pvt Ltd******Joint Venture/ Step Down SubsidiaryLoan1500000000Approved215900000494900000597000000Loan0.1053UnsecuredBusiness PurposeJBM Ecolife Mobility Private Limited******Ecolife Mobility Odisha Pvt Ltd******Joint Venture/ Step Down SubsidiaryAny other transactionLoans & advances given that are repaidNA11330000000JBM Ecolife Mobility Private Limited******Ecolife Mobility Odisha Pvt Ltd******Joint Venture/ Step Down SubsidiaryInterest receivedNA290000003070000059700000JBM Ecolife Mobility Private Limited******Ecolife Mobility Vehicles Pvt Ltd******Joint Venture/ Step Down SubsidiaryLoan500000000Approved9760000042100000139700000Loan0.1053UnsecuredBusiness PurposeJBM Ecolife Mobility Private Limited******Ecolife Mobility Vehicles Pvt Ltd******Joint Venture/ Step Down SubsidiaryInterest receivedNA360000016000005200000JBM Ecolife Mobility Private Limited******JBM Eco Tech Private Limited******Joint Venture/ Step Down SubsidiaryLoan2500000000Approved294100000781400000282500000Loan0.1053UnsecuredBusiness PurposeJBM Ecolife Mobility Private Limited******JBM Eco Tech Private Limited******Joint Venture/ Step Down SubsidiaryAny other transactionLoans & advances given that are repaid0NA79300000000JBM Ecolife Mobility Private Limited******JBM Eco Tech Private Limited******Joint Venture/ Step Down SubsidiaryInterest receivedNA1540000093000000108400000JBM Ecolife Mobility Private Limited******JBM Ecolife Mobility Haryana Pvt Ltd******Joint Venture/ Step Down SubsidiaryLoan1500000000Approved160200000405200000332700000Loan0.1053UnsecuredBusiness PurposeJBM Ecolife Mobility Private Limited******JBM Ecolife Mobility Haryana Pvt Ltd******Joint Venture/ Step Down SubsidiaryAny other transactionLoans & advances given that are repaidNA23270000000JBM Ecolife Mobility Private Limited******JBM Ecolife Mobility Haryana Pvt Ltd******Joint Venture/ Step Down SubsidiaryInterest receivedNA22300000170000024100000JBM Ecolife Mobility Private Limited******JBM Ecolife Mobility Surat Pvt Ltd******Joint Venture/ Step Down SubsidiaryLoan250000000Approved1247000002350000084700000Loan0.1053UnsecuredBusiness PurposeJBM Ecolife Mobility Private Limited******JBM Ecolife Mobility Surat Pvt Ltd******Joint Venture/ Step Down SubsidiaryAny other transactionLoans & advances given that are repaidNA6350000000JBM Ecolife Mobility Private Limited******JBM Ecolife Mobility Surat Pvt Ltd******Joint Venture/ Step Down SubsidiaryInterest receivedNA2500000890000011400000JBM Ecolife Mobility Private Limited******MH Ecolife Emobility Pvt Ltd******Joint Venture/ Step Down SubsidiaryLoan100000000Approved68900000037700000Loan0.1053UnsecuredBusiness PurposeJBM Ecolife Mobility Private Limited******MH Ecolife Emobility Pvt Ltd******Joint Venture/ Step Down SubsidiaryAny other transactionLoans & advances given that are repaidNA3120000000JBM Ecolife Mobility Private Limited******MH Ecolife Emobility Pvt Ltd******Joint Venture/ Step Down SubsidiaryInterest receivedNA30000015000001800000JBM Ecolife Mobility Private Limited******TL Ecolife Mobility Pvt Ltd******Joint Venture/ Step Down SubsidiaryLoan1200000000Approved400000000200000195200000Loan0.1053UnsecuredBusiness PurposeJBM Ecolife Mobility Private Limited******TL Ecolife Mobility Pvt Ltd******Joint Venture/ Step Down SubsidiaryAny other transactionLoans & advances given that are repaid0Approved20500000000JBM Ecolife Mobility Private Limited******TL Ecolife Mobility Pvt Ltd******Joint Venture/ Step Down SubsidiaryInterest receivedNA78000001910000026900000JBM Electric Vehicles Private Limited******JBM Green Energy Systems Private Limited******Subsidiary CompanyAny other transactionSurety BondWe have taken the Omnibus approval of Rs. 2000 crore from the Shareholders and Audit Committee Approval valid till 31.03.2026.10000000000100000000046559700000