Jayatma Enterprises Ltd

Key quarterly highlights

• Standalone unaudited Q1 FY2026 results approved; quarter ended 30 June 2026.
• AGM for FY2026 fixed for 21 September 2026 at 11:30 AM via VC/OAVM.
• Board authorized notices; Directors' Report and AGM annexures approved.
• Book closure from 15 to 21 September 2026 (inclusive).
• Not furnishing segment-wise revenue or capital employed per Ind AS 108.
• Unaudited results reviewed by Audit Committee and attached with limited review report.
• Paid-up equity share capital ₹300.00 lakhs; Q1 basic EPS ₹0.63; diluted ₹0.55.

Financial results and reports

• Standalone unaudited Q1 30 June 2026 results approved; Limited Review Report attached.
• Board approved AGM notice, Directors’ Report and annexures for FY ended 31 March 2026.

AGM logistics and governance

• 46th AGM for year ended 31 March 2026 on 21 September 2026 at 11:30 AM via VC/OAVM.
• Directors authorised to issue AGM notice and decide related matters.
• Book closure from 15 Sep 2026 to 21 Sep 2026 inclusive.
• Scrutinizer appointed: Mr. Chintan K. Patel, Practising Company Secretary, Ahmedabad, for AGM e-voting.

Dematerialisation processing and listing

• Dematerialisation requests during the quarter were confirmed to depositories (accepted or rejected).
• Dematerialised securities are listed on the exchanges where the original securities are listed.
• Physical certificates were mutilated and cancelled after verification; depository name updated as owner within timelines.

Meeting Details

• Board meeting scheduled for 07 May 2026 at 2:00 PM.
• Location: 2nd Floor, 1, Laxminagar Co. Op. Society, Ahmedabad 380 013.

Key Agenda Items

• Approve and take on record audited standalone financial results for quarter and year ended 31 March 2026.

Other Notes

• No additional material items were disclosed.

Independent Directors Meeting Outcome

• Reviewed performance of Non-Independent Directors and Board of Directors
• Assessed performance of the Chairperson
• Evaluated quality, quantity, and timeliness of information flow from management to Board

Financial Performance 📊

• Revenue from operations was Rs 10.50 lakhs in Q3 FY26, down from Rs 15.74 lakhs in Q2 FY26.
• Total revenue was Rs 26.29 lakhs in Q3 FY26, compared to Rs 55.78 lakhs in Q2 FY26.
• Nine months ended Dec 31, 2025, total revenue was Rs 120.36 lakhs, up from Rs 100.59 lakhs year-on-year.
• Total expenses were Rs 11.80 lakhs in Q3 FY26, down from Rs 40.15 lakhs in Q2 FY26.
• Profit before tax was Rs 14.49 lakhs in Q3 FY26, versus Rs 15.59 lakhs in Q2 FY26.
• Profit after tax was Rs 15.38 lakhs in Q3 FY26, stable versus Rs 15.29 lakhs in Q2 FY26.
• Earnings per share (basic and diluted) were Rs 0.51 in Q3 FY26, unchanged from Q2 FY26.

Expenses

• Employee benefits expense was Rs 2.93 lakhs in Q3 FY26, slightly lower than Rs 3.03 lakhs in Q2 FY26.
• Finance costs decreased to Rs 0.31 lakhs in Q3 FY26 from Rs 0.39 lakhs in Q2 FY26.
• Depreciation and amortization expense was Rs 2.11 lakhs in Q3 FY26, stable versus Rs 2.04 lakhs in Q2 FY26.
• Other expenses were Rs 5.45 lakhs in Q3 FY26, down from Rs 6.10 lakhs in Q2 FY26.

Corporate & Governance

• Statutory auditors issued an unmodified review report on standalone unaudited financials for Q3 and nine months ended Dec 31, 2025.
• Board approved the results on January 16, 2026.

Business Model

• Jayatma Enterprises operates as a single-segment entity with no new segments disclosed.

Financial Performance 📊

• Approved standalone unaudited financial results for quarter and nine months ended 31 Dec 2025.
• Total revenue for quarter ended 31 Dec 2025 was Rs. 26.29 lakhs; profit before tax Rs. 14.49 lakhs.
• Profit after tax for quarter ended 31 Dec 2025 was Rs. 15.38 lakhs; basic EPS Rs. 0.51 per share.
• Other comprehensive income was nil for the reported periods.
• Paid-up equity share capital remained Rs. 300 lakhs with face value Rs. 10 per share.

Audit and Compliance ⚠️

• Statutory auditors issued a limited review report with an unmodified opinion on the unaudited results.