Unaudited Financial Results 30-09-2026

Date:05-11-2026 To To The Manager The Manager Corporate Relationship Department, Listing Department BSE Limited The Calcutta Stock Exchange Limited P. J. Towers, Dalal Street, 7, Lyons Range, Dalhousie, Kolkata-700001, Mumbai-400001 West Bengal Scrip Code: BSE-543860 Scrip Code: 20067 Subject: Outcome of Board Meeting held on 05th November 2026 Dear Sir/ Madam, With reference to the captioned subject, we hereby inform you that the Board of Directors (‘Board’) of the Company at its meeting held on 05th November 2026 inter alia transacted the following business: Sr. Outcomes 1 The Board of Directors considered, approved and took on record the Unaudited Standalone Financial Results of the Company for the quarter and half year ended on 30th September 2026 along with Limited Review Report attached as Annexure-I 2 The Board considered and took note of 2nd quarterly SEBI Compliances 01/07/2026 to 30/09/2026 i.e. Statement of Investor Grievance, Reconciliation of Share Capital Audit Report, Corporate Governance Report and Share holding pattern. The Board Meeting was commenced at 12:30 PM and concluded at 03:00 P:M Trading window shall be open after 48 hours of declaration of unaudited Financial Result for the quarter and half year ending on 30th September 2026. Kindly take on the record and acknowledge the receipt. For and on behalf of the Board of Directors J. A. Finance Limited Simi Sen Company Secretary Cft. S KNAREDI & CO LLP Virdi Niwas, M. Road, Bistupur, Jamshedpur - 831001, Jharkhand INDIA Chartered Accountants LLPIN: ACP -2977 GSTI N. 2oAAFFSl 61 3J1 ZN Limited review renort on unaudited financial results for the quarter Resulation 33 of the SEBI (Listins Oblieations and Disclosure Requirements) Resulations.20l5. as amended To The Board of Directors J. A. Finance Ltd 1. We have reviewed the accompanying statement of unaudited financial results of J. A. Finance Ltd ("the Company") [CIN: - L65999WB1993PLC058703] for the quarter ended Septeriber 30,2026 and year-to-date results for the period April 01, 2026 to September 30,2026 ("the Statement") together with the notes thereon attached herewith, being submitted by the company pursuant to the requirement of Regulations 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations,20l5 as amended. We have stamped and initialed the statement for identification purposes only. 2. This Statement, which is the responsibility of the Company's Management and approved by the Company's 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. Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India (ICAI). This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of company personnel and analyical procedure 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. 4. Based on our review conducted as stated in Paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement of Unaudited Financial Results prepared in accordance with applicable Indian Accounting Standard specified under section 133 of the Companies Act, 2013 as amended, 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 SEBI (Listing Obligations ancl Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement or that it has not been prepared in accordance with the relevant prudential Rorrns by the Reserve Bank of India in respect of income recognition, asset classification, and other related matters S K Naredi & Co a Partnership Flrm was converted into S K Naredl & Co LLP w.e.f ,2OlOGl2O25 Branches At - Kolkata, thubaneswar & Ranchl fl: 0657 - 2320686, g 9431113374 l[: info@sknaredi.co.in l@ : www.sknaredl.co.ln 5. Emphasis of Matter We draw attention to Note 9 to the financial statements, which describes that the Acquirers entered into a Share Purchase Agreement dated January 28, 2025 to acquire 63,78,303 equtty shares (59.90%) of J.A. Finance Ltd. ("the Company") at 727 per share, for {1,722.14 lakhs. Pursuant to this acquisition, the Acquirers' shareholding would exceed the threshold prescribed under Regulation 3(1) of the SEBI (SAST) Regulations,20ll. Accordingly, the acquirers have made a mandatory Open Offer under Regulations 3(1) and 4 to acquire tp to 27,68,671 equity shares (26.00%) at144.82 per share, including interest of t4.82 per share, aggregating to 71,240.92 lakhs. The Offer Price was revised upwards on account of a 440-day delay in obtaining the Reserve Bank of India approvals, which were granted on September 30, 2026. The Open Offer is backed by an Escrow Bank Deposit of t310.27 lakhs maintained with HDFC Bank Limited. The last revised date of closing of the tendering period was November 02,2026. Our conclusion on the statement is not modified in respect of the above matter. ForSKNaredi&CoLLP Chartered Accountants ICAI Firm No: 003333C1C400397 ., . '. "j i!." \. ,-', , '.- ."i '.. . '\ r. .:'." i" i" -.. ,: -- .:..,r '. i . ' t! i 'ri'' 1 .. -'1 ,/., "- : l I (CA Harsimran Singh) '-1. '- - i- : :" :. --:,-..n'1. Partner M.No.: 417626 Date: November 05,2026 rrDrN: 26q14 6 L9 PYAS\ v Tqtc Place: Jamshedpur, India. J-d FINA\CE LTD. B.cgd" (Xfn: l( Fld, '/rB, P-Ixi Cf.d.rs, Knu Sb*rr Rq R6d, X.U.rb - 70OOl (w6t Bc!a.l) CL\: I-65999\t Bl99]PLC058703 I rwrjafinGe.co in Stil.rll of l-'Erdircd FlDrid RdX! fr thc Qarntr ud lletr Yar cadrd St5cdct J0, 2Ol5 l.lll oaotnts dre is lidioa Rcpm a ldtls, rnld-\r o,rdnrirs raardr, Qsrtcr e*d t il 6dcd Prral$ltn lleac so. 3.. ,a2a Ju JC 2126 Soa 3C. l0il5 Scr $. ftfa Sor 30. 2025 llr 31, Lla Uosutiral Urruditcd U@drred UMudiEi Umudiled Ardft.d t. 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