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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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk2/10
Liquidity Impact5/10
Market Sentiment5/10

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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 [Showing first 8,000 characters — download PDF for full document]