Jupiter Industries & Leasing Ltd

Financial results and auditor remarks

• Unaudited standalone results for quarter ended 30 June 2026 approved; limited review submitted.
• Limited review report on results is modified; basis of qualification noted.
• Going concern note included; management expects funds to be infused; going concern basis.
• Contingent liability of Rs 21,425.68 lakhs for debts; interest not provided.
• Debt assignment chain: Green Malabar Finance Ventures → Capri Global Capital → Alchemist ARC.
• No business activity in current or prior year; segment reporting not applicable.
• Q4 figures balancing between audited annual results and Q3 YTD.
• Board meeting held on 10 August 2026; 02:30–03:35 PM.

Regulatory and compliance disclosures

• Mumbai Debts Recovery Tribunal note; outstanding debt implications discussed.
• Disclosures of debt assignment chain to Capri Global and Alchemist ARC.
• Notes on potential funding infusion; going concern premise.
• Auditor's limited-review report modified; going concern not modified.
• No business activity in current year; segment reporting not applicable.
• Notes reference DRT order and debt assignment details.

Reg 32 deviation not applicable

• Regulation 32 deviation/variation not applicable to the fundraising proceeds.

Dematerialisation status

• Dematerialisation requests processed; securities listed on stock exchanges; certificates mutilated and cancelled; depository owner updated within timelines.

Jupiter Industries & Leasing Ltd — Trading Window Closed from 1 July 2026 until 48 hours after unaudited financial results for the quarter ended June 30, 2026 are announced

Financial Performance 📊

• Revenue from operations was zero for Q3 and nine months ended Dec 31, 2025.
• Total expenses were Rs 2.12 lakhs (Q3) and Rs 4.98 lakhs (nine months), mainly employee and other expenses.
• Net loss stood at Rs 2.12 lakhs (Q3) and Rs 4.98 lakhs (nine months), with no tax expenses.
• Basic and diluted EPS were negative Rs (0.21) for Q3 and Rs (0.50) for nine months ended Dec 31, 2025.
• No exceptional or extraordinary items reported in the period.

Liabilities & Debt

• Contingent liability of Rs 19,609.81 lakhs exists due to unpaid interest on bank loans and other payables since 1997.
• Unprovided interest was Rs 862.26 lakhs (Q3) and Rs 2,453.50 lakhs (nine months) ended Dec 31, 2025.
• Debt assigned from Canara Bank to Green Malabar Finance Ventures Ltd, then Capri Global Capital Ltd, and Alchemist Asset Reconstruction Co.

Audit & Going Concern

• Auditor’s limited review report includes qualification on non-provision of interest and material uncertainty on going concern.
• Management prepared financials on going concern basis, expecting fund infusion and operational recovery.

Capital Structure

• Paid-up equity share capital remained Rs 100 lakhs; reserves excluding revaluation were negative Rs 315.44 lakhs as of Mar 31, 2025.

Financial Performance 📊

• Approved unaudited financial results for quarter and nine months ended 31 December 2025.
• Considered and approved limited review report by statutory auditors.