BSEResult1d ago · 30 Oct 2026, 03:17 pm
Pursuant to Regulation 33 of SEBI(LODR) Regulations,2015 is hereby informed that standalone Un-Audited Financial Results for the Second Quarter ended 30th September, 2026, approved, adopted and taken on Record at the meeting of Board of Directors held on Friday, 30th October, 2026. The copy of Un-Audited Financial Results with Limited Review Report are attached herewith. Kindy consider the attached.
Jayatma Enterprises Ltd · 539005
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Jayatma Enterprises Ltd has announced its standalone un-audited financial results for the second quarter ended 30th September, 2026, with a profit before tax of ₹13.46 lakhs.
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Jayatma Enterprises Ltd - 539005 - Submission Of Standalone Un-Audited Financial Results For The Quarter Ended On 30.09.2026 And Disclosure Pursuant To Regulation 33 Of SEBI (LODR) Regulations, 2015.
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Date: 30th October, 2026
Department of Corporate services,
BSE Limited,
Ground Floor, P.J. Tower,
Dalal Street, Fort,
Mumbai – 400 001
Scrip code: 539005
Subject: Submission of Standalone Un-Audited Financial Results for the Quarter Ended on
30.09.2026 and Disclosure pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015.
Dear Sir/Madam,
Pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations,
2015 it is hereby informed that the Standalone Un-Audited Financial Results for the Second Quarter
ended 30th September, 2026 were adopted, approved and taken on record at the meeting of the
Board of Directors held on Friday, 30th October, 2026 at the 2nd Floor, 1, Laxminagar Co. Op. Society,
Naranpura, Ahmedabad - 380013. The said Standalone Un-Audited Financial Results along with the
Limited Review Report are attached herewith.
Kindly take the same on your record.
Thanking You
Yours Sincerely,
For, Jayatma Enterprises Limited,
Kruti R. Shah
Company Secretary & Compliance Officer
Membership No. A42511
SHIVAM SONI & CO.
Chartered Accountants
Address : 101,“Parishram’, 5-B, Rashmi Society, Nr. LG Showroom,
INDIA
Mithakhali Six Road, Navrangpura, Ahmedabad-380 009
Phone : +91 94095 19080 | E-mail : shivam@cashivamsoni.com | Web: www.cashivamsoni.com
Limited Review Report on the Un-audited Standalone Financial Results for the quarter
and half year ended 30t September, 2026, pursuant to the Regulation 33 of the SEBI
(Listing Obligation and Disclosure Requirements) Regulations, 2015
The Board of Directors,
Jayatma Enterprises Limited
2nd Floor, 1, Laxminagar Co-op Hou. Soc. Ltd.,
_ Beside Naranpura Post Office, Naranpura,
Ahmedabad - 380013.
We have reviewed the accompanying statement of Un-audited Standalone Financial Results of
Jayatma Enterprises Limited (“the Company”) for the quarter and half year ended 30%
September, 2026, (“the Statement”) attached herewith, being submitted by the Company
pursuant to the requirement of Regulation 33 of SEBI (Listing Obligation and Disclosure
Requirements) Regulations, 2015, as amended.
This statement is the responsibility of the Company’s Management and appro\)eq by the Board of
Directors, has been prepared in accordance with the recognition and measurement principles laid
down in the Indian Accounting Standard 34 “Interim Financial reporting” (“"Ind AS 34"), prescribed
under Section 133 of the Companies Act, 2013 read with relevant rules issued there under and
other accounting principles generally accepted in India rgad with.the Clrcular Our responsibility
is to issue a report on the financial statements based on our review.
We conducted our review of the statement in accordance with the Standard on Review
Engagement (SRE) 2410, “Review of interim Financial information performed by the Independent
Auditor of Entity” issued by the Institute of Chartered-Accountants of India. This standard requires
that we plan and perform the review to obtain moderate assurance as to whether the financial
statements are free of material misstatement. A review.is Ilmlted primarily to inquiries of Company
personnel and analytical procedures, applied to financial data and thus provides less assurance
_than an audit. We have not performed an audit and accordingly, we do not express an audit
opinion.
Based on our review conducted as above, nothing has .come to our attention that causes us to
believe that the accompanying statement prepared in-accordance with applicable accounting
standards as notified under the Companies (India Accounting Standards) Rules, 2015 as specified
in Section 133 of the Companies Act 2013, read with relevant rules issued thereunder and other
recognized accounting practices and policies has not disclosed the information required to be
disclosed in terms of Regulation 33 of the SEEI (Listing Obligations and Disclosure Requirements)
Regulations, 2015, as amended including the manner in which it is to be disclosed, or that it
contains any material misstatement.
For, SHIVAM SONI & CO.
Chartéred Accountants
FRN: 152477W
CA SHIVAM SONI
Place: Ahmedabad Partner
" Date: 30-10-2026 Membership No: 178351
UDIN: 26178351TATWOS8533
JAYATMA ENTERPRISES LIMITED
(CIN No : L17110G)1979PLC003355)
Reg. Office: 2nd Floor, 1, Laxminagar Co-op. Hou. Soc. Ltd., Beside Naranpura Post Office, Naranpura Ahmedabad - 380 013.
Phone: 079 - 22167030 / 40; Email: cs@jayatma.com ; Website: www.jayatmaenterprises.com
STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF ENDED 30TH SEPTEMBER, 2026
(% in Lakhs)
o~ Particulars_ 30-09-2026 Qua 3r 0t -e 06r - 2E 02n 6d ed 30-09-2025 30-09-H 2a 0l 2f 6 Year E 3n 0d -e 0d 9 -2025 Y 3e 1a -r 0 3-E 2n 0d 2e 6d
(Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited)
1 |Income
(a) Revenue from operations - - 15.74 - 31.48 47.74
(b) Other Income 8.84 26.82 40.61 35.66 54.07 68.12
Total Income 8.84 26.82 56.35 35.66 85.55 115.86
2 |Expenses
(a) Cost of material consumed - - - - = J
(( cb )) CP hu ar nc gha es es in iof n ves nt to oc rk i- ei sn -trade - - - - - - - - - - 5. = 48
(d) Employee benefits expense 2.68 2.68 3.03 5.36 573 11.43
(e) Finance costs 0.30 0.31 0.39 0.61 0.87 1.47
(f) Depreciation and amortisation expense 211 2.09 211 4.20 4.20 8.37
(9) Other expenses 8.64 3.38 34.61 12.02 55.46 47.10
Total Expenses 13.74 8.46 40.15 22.20 66.26 73.85
3 [Profit before exceptional items and tax (1-2) (4.90) 18.36 16.20 13.46 19.29 42.01
4 _|Add/(Less) : Exceptional items (net) - 2 = - -
5_|Profit before tax (3+4) (4.90) 18.36 16.20 13.46 19.29 42.01
6 |Tax expense
Current Tax - (1.67) - - -
Excess / (Short) Provision of Tax for prior year R ) ~ ~ ©on
(Tax in respect of Earlier Year) -
87 |_| ON te hD t
e rf P e rr cor f oe i md t
ra eT fa htx ee nr
it va ex ( i5 n- c6 o)
(( 40 .. 17 90 )) 18(0 .. 74 93 ) 15.1. 99 08 14(1 .. 61 03) | 154 .. 11 09 40.1. 91 80
(a) Items that will not be reclassified to profit or loss
(net of tax) (2.18) 12.91 (0.61)| 10.73 8.52 (19.73)|
o( fb ) taI xt ) ems that will be reclassified to profit or loss (net . B ; X R :
9 :Ot ;h te ;r l )C oo nm mp pr me hh ee nn ss li vv ee II nn cc oo mm ee for the period/Year (( 62 .. 31 88 )) , 31 12 ., 79 01 1( 50 .. 26 91 ) 21 50 .. 37 23 238 .. 65 22 ( 21 19 .. 273 5)
10 |Net Profit attributable to :
Owners of the Company (4.19) 18.79 15.90 14.60 15.10 40.98
Non Controlling Interest — ® - = -
11 |Other Comprehensive Income attributable to :
Owners of the Company (2.18)| 12.91 (0.61)| 10.73 8.52 (19.73)
Non Controlling Interest - = = - -
12 | Total Comprehensive Income attributable to :
O Now nn er Cs o ntrof o llth ie n g Co Im ntp ea rn esy t (6. -3 8)| 31. - 70 15. - 29 25. = 32 23.62 21. - 25
13 [Paid-up Equity Share Capital (Face Value of - 10 each) 300.00 300.00 300.00 300,00 560,00 300.00
Earning per share (Face Value of * 10 each) Basic &
14 |Dilted. (':mt annua(lised) ) (0.14) 0.63 053 0.49 0.50 137
is g;l:c:; Equity excluding Revaluation Reserves as at 31st i R _ _ _ 7894
JAYATMA ENTERPRISES LIMITED
(CIN No : L17110611979PLC003355)
Reg. Office: 2nd Fl Po ho or, n e:1 , 0L 7a 9 xm - i 2n 2a 1g 6a 7r 0 30Co - /o p 4. 0 ; H Eo mu a. i l:S oc. c s@Lt jd a., y a+ tB me asi .d ce o m Na ; r Wa en bsp iu tr ea : P wo ws wt . jO af yf aic te m, a eN na tr ea rn pp ru ir sa e s.A ch om me dabad - 380 013.
STATEMENT OF ASSETS AND LIABILITIES
S, (% in Lakhs)
No. Particulars # 30-0A 9s -a 2t 0 26 | 31-0A 3s -a 2t 0 26
(Unaudited) (Audited)
ASSETS
1 |Non Current Assets
Property, Plant and Equipment
45.24 49.43
Financial Assets
() Investments
0.03 0.03
(ii) Other Financial Asset
13.12 12.78
Total Non Current Assets
58.39 62.24
2 |Current Assets
Inventories
Financial Assets
(i) Investments
734.42 700.17
(ii) Trade Receivable
0.14 8.00
(iiiy Cash and Cash Equivalents 14.39 12.53
(iv) Bank Balances other than (iii) above - —
(v) Loans
(v) Other Financial Assets
Other Current Assets
18.77 14.75
Total Current Assets
767.72 744.45
Total Assets
826.11 806.69
EQUITY AND LIABILITIES
1 |E
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