5439402025-10-012025-12-315439402025-12-315439402025-04-012025-12-315439402025-10-012025-12-31in-capmkt:OtherExpenses1Member5439402025-04-012025-12-31in-capmkt:OtherExpenses1Member5439402025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15439402025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15439402025-12-31Statement15439402025-10-012025-12-31Statement15439402025-12-31StatementDynamic1I1Statement15439402025-12-31StatementDynamic1I2Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543940JIOFINNOTLISTEDINE758E01017Jio Financial Services LimitedMain BoardEquity2025-04-012026-03-312026-01-152026-01-08INRCroresQuarterlyThird quarterSingle segmentFinancial2026-01-1514:40:002026-01-1516:00:00Not applicabletrue1falseThere are no outstanding loans and debt securities, hence, no default as such. <BR> <BR> 2025-10-012025-12-31UnauditedStandalone33400000000012579000000001591900000015919000000001852000000337000000001000002526000004716000001120300000011203000002501000001394000003895000007308000000000730800000-20000073060000063531400000100.120.12000.120.121.The standalone financial results of Jio Financial Services Limited (hereinafter referred to as "the Company") for the quarter and nine months ended December 31, 2025 have been prepared in accordance with the Indian Accounting Standards (Ind-AS) 34 "Interim Financial Reporting" as notified under section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder as amended from time to time and in compliance with Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (hereinafter referred to as "the SEBI Regulations") and other recognised accounting practices generally accepted in India along with the circulars, guidelines and directions issued by the Reserve Bank of India (hereinafter referred to as "the RBI") from time to time. These standalone financial results have been reviewed and recommended by the Audit Committee in its meeting held on January 15, 2026 and approved by the Board of Directors in their meeting held on the same date. These financial results are available on the website of the Company viz. https://www.jfs.in and on the website of BSE Limited ("BSE") (www.bseindia.com) and National Stock Exchange of India Limited ("NSE") (www.nseindia.com). <BR> 2.The joint statutory auditors of the Company have carried out limited review of the aforesaid results as required in terms of Regulation 33 of the SEBI Regulations and have given an unmodified conclusion in their review report. <BR> 3.The Company is currently engaged primarily in the business of investing in India, which constitutes its sole reporting segment in accordance with Ind AS 108 "Operating Segments." <BR> 4.The Company, on September 3, 2025, had allotted 25 crore warrants each at a price of Rs. 316.50 per warrant, by way of preferential issue on private placement basis, to Sikka Ports & Terminals Limited and Jamnagar Utilities & Power Private Limited, entities forming part of the promoter group of the company, upon receipt of Rs. 3,956.25 crore, being 25% of total issue price. The remaining 75% of the total issue price shall be payable by the holders at the time of conversion of the warrant. Each warrant is convertible by the holder thereof on or before expiry of 18 months from the date of allotment into one fully paid-up equity share of Rs.10 each of the Company. <BR> 5.The Board of Directors of the Company, at its meeting held on July 18, 2025, approved the formation of a 50:50 joint venture company with Allianz Europe B.V., ("Allianz") for the purpose of carrying on the reinsurance business in India and accordingly executed a joint venture agreement on the same date. The Company and Allianz have also entered into a non-binding term-sheet for setting up equally owned joint ventures for both general and life insurance businesses in India. Subsequently, on September 8, 2025, the Company and Allianz incorporated a joint venture company named "Allianz Jio Reinsurance Limited" ("AJRL") to carry on the business of reinsurance in India, subject to receipt of regulatory approvals. The Company and Allianz have invested an amount of Rs.1.55 crore each in equity shares of AJRL. <BR> 6.The Government of India, vide notification dated November 21, 2025, has notified the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as "the Labour Codes"), which consolidate and replace existing multiple labour legislations. In accordance with the requirements of Ind AS 19, "Employee Benefits," changes to employee benefit plans resulting from legislative amendments constitute a plan amendment, necessitating the immediate recognition of any variation in the cost upon such notification. Consequently, the Company has evaluated the potential impact and recognized an estimated past service costs amounting to Rs. 0.45 crore which has been included under employee benefit expenses in the standalone financial results for the quarter and nine months ended December 31, 2025. As the underlying Rules to the Labour Codes are yet to be notified, the Company will continue to monitor further developments and will evaluate and give effect to any consequential adjustments arising subsequently in this respect. <BR> 7.The figures for the previous periods/ year have been regrouped/ reclassified, wherever necessary, to make them comparable with those of the current period. <BR> 2025-04-012025-12-31UnauditedStandalone783300000405220000004600000329950000000081396000001953000008334900000000601100000099400000000-61000008105000001504900000683000000006830000000509600000310500000820100000600990000000006009900000-2800000600710000063531400000100.950.95000.950.95Other expenses252600000Other expenses810500000Remeasurement gain / (loss) on defined benefit plans-200000-200000Remeasurement gain / (loss) on defined benefit plans-3700000-37000000-900000-200000-2800000Preferential Issues2025-09-03395625000002025-12-31trueCRISIL Ratings LimitedfalseNot ApplicableNo commentsNo commentsAbhishek PathakChief Financial OfficerMumbai2026-01-15Infusion of funds into existing and new subsidiaries / joint venturesNot Applicable1186875000000108999000000The Company has issued warrants and had received 25% of the issue size i.e. Rs 3,956.25 crore, as subscription amount during the quarter ended September 30, 2025. Balance 75%i.e Rs 11,868.75 crore will be received as and when the warrant conversion option is exercised by the warrant holders to convert warrants into equity shares during the tenure of 18 months from date of allotment of the convertible warrants i.e. by March, 2027. <br></br> General Corporate PurposesNot Applicable39562500000045000000