5200512026-01-012026-03-315200512026-03-315200512025-03-315200512025-04-012026-03-315200512026-01-012026-03-31in-capmkt:OtherExpenses1Member5200512025-04-012026-03-31in-capmkt:OtherExpenses1Member5200512026-03-31OtherNoncurrentFinancialAssetsDomain15200512026-03-31OtherNoncurrentFinancialAssetsDomain25200512026-03-31OtherNoncurrentFinancialAssetsDomain35200512026-03-31OtherNoncurrentAssetsDomain15200512026-03-31OtherCurrentFinancialAssetsDomain15200512026-03-31OtherCurrentAssetsDomain15200512026-03-31OtherNoncurrentFinancialLiabilitiesDomain15200512026-03-31OtherNoncurrentFinancialLiabilitiesDomain25200512026-03-31OtherCurrentFinancialLiabilitiesDomain15200512026-03-31OtherCurrentFinancialLiabilitiesDomain25200512026-03-31OtherCurrentFinancialLiabilitiesDomain35200512026-03-31OtherCurrentLiabilitiesDomain15200512026-03-31OtherCurrentLiabilitiesDomain25200512026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15200512025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15200512026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares520051JAMNAAUTONOTLISTEDINE039C01032Jamna Auto Industries LimitedMain BoardEquity2025-04-012026-03-312026-05-292026-05-22INRLakhsQuarterlyFourth quarterSingle segmentEngaged in the business of manufacturing of Automotive suspension which includes Parabolic/ Tapered leaf spring and Lift axle2026-05-2912:30:002026-05-2913:10:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated83960050001259100084085960004866613000472580003972730005327330005354100016907800011828320007249328000115926800001159268000293571000-695900028661200008726560000000872656000131380008857940008726560000885794000039964800012.192.18002.192.18Notes: <BR> <BR> 1. These consolidated financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015 and relevant amendments thereafter. <BR> <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 May 29, 2026. Audit 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 opinion on the consolidated financial results of the Group. <BR> <BR> 3. The figures for the quarters ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures for the years ended March 31, 2026 and March 31, 2025 and the published unaudited year-to-date figures for nine months ended December 31, 2025 and December 31, 2024 respectively. <BR> <BR> 4. During the current year, the Group has entered into a new factoring arrangement without recourse with a bank for its trade receivables, related cost amounting to Rs. 398.51 for the quarter ended March 31, 2026 and Rs. 923.68 for the year ended March 31, 2026 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> <BR> 5. The Board of Directors at their meeting held on May 29, 2026 recommended a final dividend of Rs.1.50 (absolute amount) per equity share of Re.1.00 (absolute amount) each of the Holding Company making a total dividend of Rs. 2.50 (absolute amount) per equity share of Re. 1.00 (absolute amount) each for the financial year ended March 31, 2026, including an interim dividend of Re. 1 (absolute amount) per equity share declared earlier during the current financial year. Final dividend is subject to the approval of shareholders at the ensuing Annual General Meeting. <BR> <BR> 6. 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> <BR> 7. New Labour Codes were notified with effect from November 21, 2025. With respect to these New Labour Codes, the Group has estimated and recorded the financial impact of Rs. 1,187.74 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 Ministry of Labour & Employment notified Central Rules on May 8, 2026 however respective State Rules are yet to be notified. The Group will continue to monitor the finalisation of State Rules in this regard and would provide appropriate accounting effect as required. <BR> <BR> 8. During the year ended March 31, 2026, 806,750 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 March 31, 2026 stands increased to Rs. 3,996.48. <BR> <BR> 9. The Group's 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 Limited2025-04-012026-03-31AuditedConsolidated2611587300094360000262102330001583261200019602600019270700019609160001316130006060750003973902000228938510003316382000-1187740003197608000942787000-54970000887817000023097910000000230979100018042000232783300023097910000232783300003996480001110713840005.795.77005.795.77Other Expenses1182832000Other Expenses3973902000768514100010781690001834000037646000660000935730000935796000117385000601485000104574560003290069000079039100010231750004100000024170000298500001908586000826845000602550000016482956000399648000110713840001147103200018000114710500000128653000128653000253764000444160004268330000136983000198088900021178720001701997000381986900055620400020497900040210004585073000501190600016482956000Current Tax Assests58598000Other Financial Assets114529000Right of use assets762603000Other non-current assets601485000Other Financial Assests29850000Other current assets826845000Lease Liabilities94792000Other Financial Liabilities33861000Lease Liabilities24336000Supplier Acceptance1378305000Other financial liabilities299356000Contract Liabilities265841000Other current liabilities290363000131613000-107553000-913800075803200000-305555000-266800000015721360000898490006060750000141679000-1055000011592000389500001366800087760000000-44950000285550300060531110000009555990007163000510467500000000000009737900025672200000000000010000000003956300031611000000136680000-204000-245432900000403380000000001274167000368220008375660001174260000-798422000-3024065000-3737190000-37371900013968940001023175000Re-measurement (loss)/gain on post employee benefit obligations1709800017098000Re-measurement (loss)/gain on post employee benefit obligations2378000023780000396000057380001313800018042000AuditedtruePrice Waterhouse Chartered Accountants, LLPtrue2026-11-30