BSEBoard Meeting2d ago · 10 Nov 2026, 05:46 pm

Outcome of the Board meeting held on 10.11.2026 for approval of unaudited financial results along with a limited review report for the quarter ended 30th September 2026.

Jauss Polymers Ltd · 526001

✦ AI Summary▼ NegativeResults

Jauss Polymers Ltd's board meeting held on November 10, 2026, approved unaudited financial results for Q2 FY2027, along with a limited review report from M R B & Associates. The report highlights significant losses and the company's inability to continue as a going concern.

Analysis Scores

Earnings Impact2/10
Growth Catalyst1/10
Governance Concern8/10
Regulatory Risk3/10
Balance Sheet Risk9/10
Liquidity Impact5/10
Market Sentiment2/10

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Jauss Polymers Ltd - 526001 - Board Meeting Outcome for Outcome Of The Board Meeting Held On 10.11.2026.

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