Jayabharat Credit Ltd

Unaudited Q1 2026 results and going-concern disclosure

• Unaudited standalone quarterly results for the quarter ended 30 June 2026 approved.
• Board approved the results and the Limited Review Report.
• Auditors issued an unmodified opinion on the results.
• Going concern: accumulated losses ₹7,687.46 lakhs.
• Current liabilities exceed assets by ₹6,219.77 lakhs; negative net worth ₹6,219.77 lakhs.
• Promoter Inter-Corporate Deposits support of ₹8,168.61 lakhs.
• Segment reporting not applicable as the company is not actively engaged in business.
• Regulatory: results prepared under Ind AS and Regulation 33 LODR.

Dematerialisation processing and listing

• Securities dematerialised during the quarter were listed on stock exchanges.
• Certificates were mutilated, cancelled, and depository name substituted as registered owner within prescribed timelines.
• Dematerialisation confirmations were communicated to depositories; securities listed where earlier issues are listed.

Financial Performance 📊

• Total income was ₹0.43 lakhs in Q3 FY26, down from ₹5.66 lakhs in Q3 FY25.
• Total expenses rose to ₹27.50 lakhs in Q3 FY26 from ₹23.56 lakhs in Q3 FY25.
• Net loss increased to ₹27.50 lakhs in Q3 FY26 from ₹23.13 lakhs in Q3 FY25.
• Nine months ended Dec 2025 net loss was ₹78.57 lakhs versus ₹66.57 lakhs loss prior year.
• Accumulated losses stood at ₹7,632.24 lakhs with negative net worth of ₹6,164.54 lakhs as of 31 Dec 2025.

Capital & Operations

• Promoters provided ₹6,121.27 lakhs as Inter Corporate Deposits to support operations.
• Company is not engaged in active business; segment reporting is not applicable.
• Registered office shifted from Maharashtra to Delhi during Q3 FY26.

Audit & Governance

• Statutory auditors issued unmodified limited review report with going concern emphasis.
• Board authorized key directors and KMPs to sign and file statutory and regulatory documents.

Financial Performance

• Board approved unaudited standalone financial results for Q3 and nine months ended 31 Dec 2025.
• Net loss was ₹27.50 lakhs for Q3 and ₹78.57 lakhs for nine months ended 31 Dec 2025.
• Total accumulated losses stood at ₹7,632.24 lakhs with negative net worth of ₹6,164.54 lakhs as of 31 Dec 2025.

Governance and Compliance

• Statutory auditors issued an unmodified limited review report with emphasis on material uncertainty due to negative net worth and losses.
• Financial results prepared on a going concern basis supported by promoter financial assistance.
• Board authorized Directors Rajiv Gupta, Arun Mitter, and M K Madan to sign and file statutory documents with regulators and banks.
• CEO Bipin B Bhavsar, Company Secretary Hinal R. Mehta, and CFO Shreeram G Garde authorized for compliance certifications.

Corporate Actions ️

• Registered office shifted from Maharashtra to Delhi during the quarter with necessary regulatory approvals.

Financial Support

• Promoters provided financial support via inter-corporate deposits totaling ₹6,121.27 lakhs to meet operational expenses.

🗓️ Meeting Details

• Board meeting scheduled for Wednesday, 11 February 2026.

📊 Financial Performance

• Approval of unaudited financial results for Q3 and nine months ended 31 December 2025.