BSEResult2d ago · 10 Nov 2026, 05:40 pm
Unaudited financial results for the quarter ended 30th September 2026, along with a limited review report.
Jauss Polymers Ltd · 526001
✦ AI Summary▼ NegativeResults
Jauss Polymers Ltd has announced unaudited financial results for the quarter ended September 30, 2026, along with a limited review report. The company has suffered significant losses and sold its plant and machinery in FY 2020-21, indicating it has ceased to operate. The auditor has expressed an adverse conclusion, stating that the financial statements do not give a true and fair view due to the company's inability to continue as a going concern.
Analysis Scores
Earnings Impact2/10
Growth Catalyst1/10
Governance Concern8/10
Regulatory Risk6/10
Balance Sheet Risk9/10
Liquidity Impact2/10
Market Sentiment1/10
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Jauss Polymers Ltd - 526001 - Unaudited Financial Results For The Quarter Ended 30Th September 2026, Along With A Limited Review Report.
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Date: 10.11.2026
The Manager To,
BSE Limited
The Calcutta Stock Exchange Limited
Department of Corporate Services
7, Lyons Range,Dalhousie, Kolkata,
Floor 25, P.J.Towers, Dalal Street
West Bengal - 700001,
Mumbai - 400 001
Fax-No.022-2272- Scrip Code: 020054
3121/1278/1557/3354
Email: corp.relations@bseindia.com
Scrip Code: 526001
Sub: Outcome of the Board Meeting held on Tuesday, November 10th, 2026.
Dear Sir/Madam,
In reference to the captioned subject and pursuant to the provisions of Regulation 30 and 33 of
the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing
Regulations”), the Board of Directors of the Company, in their Board Meeting held today, i.e.,
Tuesday, November 10, 2026, which was commenced at 03.30 P.M. at the registered office of
the company situated at Plot No. 51, Roz Ka Meo Industrial Area, Sohna-122103, Gurgaon,
Haryana, India. have considered and have inter alia, approved and taken on record the
following transactions:
1. Unaudited Financial Results for the quarter and half year ended September 30, 2026, along
with Limited Review Report of the Statutory Auditor.
The Board meeting commenced at 03:30 P.M. and concluded at 04:30 P.M.
Request you to kindly take the above information on record.
Thanking you,
Yours faithfully,
For Jauss Polymers Limited
Sneha Jaiswal
Company Secretary and Compliance officer
Membership No: A68245
M R B & ASSOCIATES
CHARTERED ACCOUNTANTS
Independent Auditor’s Review Report on quarterly and year to date unaudited Standalone financial results of
Jauss Polymers Limited pursuant to Regulation 33 of Securities and Exchange Board of India (Listing
Obligations and Disclosure Requirements) Regulations, 2015, as amended.
Review Report To
The Board of Directors
Jauss Polymers Limited
We have reviewed the accompanying statement of unaudited standalone financial results (“the Statement”) of
Jauss Polymers Limited (“the Company”) for the quarter ended September 30, 2026 and year to date from April
01, 2026 to September 30, 2026, being submitted by the Company pursuant to the requirements of Regulation
33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the
Regulation).
This Statement, which is the responsibility of the Company’s management and approved 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 as amended, read with relevant rules issued thereunder and other accounting principles
generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India
(Listing Obligations and Disclosure Requirements) Regulations, 2015. Our responsibility is to issue a report on
this statement based on our review.
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. 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 of interim
financial information consists of making inquiries, primarily of persons responsible for financial and accounting
matters, and applying analytical and other review procedures. A review is substantially less in scope than an
audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies
Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all
significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
Basis for Adverse Conclusion
The Company’s financial statements have been prepared using the going concern basis of accounting. The use
of the going concern basis of accounting is appropriate unless management either intends to liquidate the
Company or to cease operations, or has no realistic alternative but to do so. We found that turnover during the
previous financial years is nil. The company has suffered significant losses and sold its plant and machinery in FY
2020-21, which indicates that the company has ceased to operate. Hence, these are the significant events or
conditions which cast material uncertainty on the Company’s ability to continue as a going concern; we
extended our review procedure to mitigate the uncertainty and found that:
a) Management has not yet performed an assessment of the entity’s ability to continue as a going concern
despite requesting management to make its assessment.
b) Management has not provided any plans for future actions in relation to its going concern assessment
hence, we are unable to conclude whether the outcome of these plans is likely to improve the situation and
whether management's plans are feasible in the circumstances.
c) The entity has not prepared a cash flow forecast to evaluate management's plans for future actions.
5th Floor, 93 Palladian, Mahakali Caves Road, Andheri (East), Mumbai - 400093
D +91 99870301758 nish.b@mrbassociates.com
Adverse Conclusion
Based on our review conducted as above, there is no realistic alternative to justify the management's ability to
continue as a going concern; the accompanying financial statement does not give a true and fair view in
conformity with the recognition and measurement principles laid down in the aforesaid Ind AS 34 specified
under Section 133 of the Companies Act,2013, as amended, read with relevant rules issued thereunder and
other accounting principles generally accepted in India, and has disclosed the information required to be
disclosed in terms of the Listing Regulations. 2015, read with SEBI Circular No. CIR/CFD/PAC/62/2016 dated July
5, 2016, includitnhge manner in which it is to be disclosed.
Other Matter
We were appointed as the statutory auditors of the Company for the current financial year 2026-27. The
comparative financial information of the Company for the quarter ended June 30, 2026 and the quarter and
half year ended September 30, 2025 included in the Statement was reviewed by the predecessor auditor, who
expressed an unmodified conclusion vide their review report dated August 05, 2026 and November 14, 2025
respectively. The financial information for the year ended March 31, 2026 was audited by the predecessor
auditor, who expressed an adverse opinion vide their report dated May 26, 2026.
Our conclusion on the Statement is not modified in respect of this matter.
For, M R B & Associates
Chartered Accountants
ICAI Firm Registration Number: 136306W
GHANSHAY Digitally signed by
GHANSHYAM
PHOOLCHAN PHOOLCHAND GUPTA
Date: 2026.11.10
D GUPTA 15:20:52 40530
Ghanshyam Gupta
Partner
Membership No.: 138741
Place: Mumbai
Date: November 10, 2026
UDIN: 26138741ZSAGBV6534
JAUSS POLYMERS LINITED
Regd. Office: 51, Roz-Ka-Meo, Industrial Area, Sohna, Gurugram (Haryana)
‘Unaudited Financial Results for the Quarter and half year ended September 30, 2026
Rin Lakhs)
For the Quarter Ended For the Half Year Ended | Year Ended
Particulars
30.092026 | 30.06.2026 | 30.09.2025 | 30.09.2026 | 30.092025 | 31.03.2026
(Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | _(Audited)
[Reveme fom operations B B E E N B
[Other income - - - - 3944 3944
[Total Income B N N - 3041 3044
[Expenses
[C ost of Materials Consumed - - - - B B
[Purchasofe Stoin cTrakde - - - - B B
[C hange in inventories of Finished Goods, work in progress
and Stockc-in-trade
[Employee benefits expenses 0.60 - - 060 - -
[Finance Cost - -
[Depreciation and Amortization - - - - B B
Other expenditure ©90) 500 374 410 1083 502
[Total Expenses (030) 500 374 470 10.83 50252
[Profit / (loss) before exceptional items and tax 030 (6.00) (74 @70 28.61 (463.08)
[Exception! tems E E B . B B
[Prof
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