Annual Report for the year 2025-26 Pursuant to Regulation 34(1)(a) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, please ....

August 26, 2026 Department of Corporate Services BSE Limited P.J. Towers, Dalal Street, Mumbai – 400 001 Security ID: JAYATMA Security Code: 539005 Dear Sir/Madam, Sub: Annual Report for the year 2025-26 Pursuant to Regulation 34(1)(a) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find attached herewith the copy of Annual Report of the Company for the year 2025-26, along with notice of 46th Annual General Meeting to be held on Monday, 21st September, 2026 at 11:30 A.M. through Video Conferencing (VC)/other Audio-Visual Means (OAVM). Kindly find the same and take on your records. Thanking you. Yours faithfully, For and on behalf of, Jayatma Enterprises Limited, Kruti R. Shah Company Secretary & Compliance Officer Membership No. A42511 Encl: As above 1AYATMA ENTERPRLITSDE.S ANNUAL REPORT 2025-2026 RegOdfi fce 2nd FlooLram,xi1n aBgeasri,Nd aersa nPpouOsrftfiac e, NaranAphumerdabada, 3 8001G3u,j aIrNaDtIA,. 46th Annual Report 2025-26 CONTENTS Corporate Information Notice Directors’ Report Management Discussion and Analysis Report Independent Auditors’ Report Balance Sheet Profit & Loss Statement Cash Flow Statement Notes forming part of the Accounts CORPORATE INFORMATION BOARD OF DIRECTORS AND KMP Mr. Nirav K. Shah Managing Director Mr. Pathik S. Patwari Independent Director Mr. Janak G. Nanavaty Independent Director Ms. Toshi B. Mehta Non-executive Director Mr. Vaibhav Jardosh Chief Financial Officer Ms. Kruti Shah Company Secretary & Compliance officer Works Plot No. 5, GIDC -Chhatral, Dist.: Mehsana, Gujarat STATUTORY AUDITORS M/S. Shivam Soni & Co, Charted Accountants, Ahmedabad 802, Swati Clover, Nr. Shilaj Circle, Thaltej-Bopal Road, Ahmedabad -380058 REGISTERED OFFICE 2nd Floor, 1 Laxminagar, Besides Naranpura Post Office, Naranpura, Ahmedabad – 380013 Website: www.jayatmaenterprises.com, E-mail: cs@jayatma.com Contact: 079-27682700/079-22167030/40/40227000 REGISTRAR & SHARE TRANSFER AGENTS Purva Sharegistry (India) Pvt. Ltd. Shiv Shakti Industrial Estates, Unit No. 9 J. R. Boricha Marg, Opp. Kasturba Hospital Lane Lower Parel (E), Mumbai- 400 011 E-mail: support@purvashare.com Contact: 022 2301 6767/2518 46th Annual Report 2025-26 BANKERS Union Bank Of India Nutan Nagrik Sahkari Bank Ahmedabad, Gujarat SECRETARIAL AUDITOR Chintan K. Patel Practicing Company Secretary 16, Aarasuri Society, Nava Vadaj, Ahmedabad – 380013 46th Annual Report 2025-26 COMPOSITION OF COMMITTEES: 1. Audit Committee: Mr. Pathik S. Patwari Chairman Mr. Nirav K. Shah Member Mr. Janak G. Nanavaty Member 2. Nomination & Remuneration Committee: Mr. Pathik S. Patwari Chairman Mr. Nirav K. Shah Member Mr. Janak G. Nanavaty Member 3. Stakeholder Relationship Committee: Mr. Pathik S. Patwari Chairman Mr. Nirav K. Shah Member Mr. Janak G. Nanavaty Member 46th Annual Report 2025-26 NOTICE NOTICE is hereby given that the 46th Annual General Meeting of the Members of Jayatma Enterprises Limited will be held as scheduled below: Date: 21st September, 2026 Day : Monday Time: 11:30 A.M. Through video conferencing to transact the following businesses: ORDINARY BUSINESS: 1. To receive, consider and adopt the Audited Profit & Loss Account for the year ended 31st March, 2026 and the Balance Sheet as on that date along with Directors’ and Auditors’ Report thereon. To consider and if thought fit, to pass with or without modification(s) following resolution as an Ordinary Resolution: “RESOLVED THAT pursuant to the provisions of section 129, 134 and all other applicable provision of the Companies Act, 2013 if any read with Companies (Accounts) Rules, 2014, (including any statutory modification(s) or re-enactment thereof) the Audited Standalone financial statements of the company for the financial year ended 31st March, 2026 and reports of the Board of Directors and Statutory Auditor thereon, as circulated to the members, be and are hereby considered and approved.” 2. To reappoint Ms. Toshi Mehta (DIN: 08438628), who retires by rotation and, being eligible, offers herself for re-appointment. To consider and if thought fit, to pass with or without modification(s) following resolution as an Ordinary Resolution: “RESOLVED THAT in accordance with the provisions of section 152 and other applicable provisions of the Companies Act, 2013 and The Companies (Appointment and Qualifications of Directors) Rules, 2014 (including any statutory modification(s) or re-enactment thereof for the time being in force), Ms. Toshi Mehta (DIN: 08438628), who retires by rotation at this meeting and being eligible for re-appointment, be and is hereby re-appointed as Director of the company.” Date: 07th August, 2026 For and on behalf of the Board, Place: Ahmedabad Sd/- Nirav Kalyanbhai Shah Chairman & Managing Director DIN: 00397336 46th Annual Report 2025-26 IMPORTANT COMMUNICATION TO MEMBERS The Ministry of Corporate Affairs has taken “Green Initiative in the Corporate Governance” by allowing paper less compliances by the companies and has issued circulars stating that service of notice/documents including Annual Report scan be sent by e-mail to its members. This will also ensure prompt receipt of communication and avoid loss in postal transit. These documents can also be downloaded by the shareholders from the Company’s website i.e. www.jayatmaenterprises.com. To support this green initiative of the Government in full measure, members who have not registered their e-mail addresses so far, are requested to register their e-mail addresses by sending e- mail to support@purvashare.com with subject as ‘E-mail for Green Initiative’ mentioning their Folio No./Client ID. Members holding shares in electronic form may register/update their e-mail addresses with the Depository through their concerned Depository Participant(s). Date: 07th August, 2026 For and on behalf of the Board, Place: Ahmedabad Sd/- Nirav Kalyanbhai Shah Chairman & Managing Director DIN: 00397336 46th Annual Report 2025-26 NOTES: CDSL e-Voting System – For e-voting and Joining Virtual meetings. 1. As you are aware, in view of the situation arising due to COVID-19 global pandemic, the general meetings of the companies shall be conducted as per the guidelines issued by the Ministry of Corporate Affairs (MCA) vide Circular No. 14/2020 dated April 8, 2020, Circular No.17/2020 dated April 13, 2020 and Circular No. 20/2020 dated May 05, 2020. The forthcoming AGM/EGM will thus be held through video conferencing (VC) or other audio-visual means (OAVM). Hence, Members can attend and participate in the ensuing AGM through VC/OAVM. 2. Pursuant to the provisions of Section 108 of the Companies Act, 2013 read with Rule 20 of the Companies (Management and Administration) Rules, 2014 (as amended) and Regulation 44 of SEBI (Listing Obligations & Disclosure Requirements) Regulations 2015 (as amended), and MCA Circulars dated April 08, 2020, April 13, 2020 and May 05, 2020 the Company is providing facility of remote e-voting to its Members in respect of the business to be transacted at the AGM. For this purpose, the Company has entered into an agreement with Central Depository Services (India) Limited (CDSL) for facilitating voting through electronic means, as the authorized e-Voting’s agency. The facility of casting votes by a member using remote e-voting as well as the e-voting system on the date of the AGM will be provided by CDSL. 3. The Members can join the AGM in the VC/OAVM mode 15 minutes before and after the scheduled time of the commencement of the Meeting by following the procedure mentioned in the Notice. The facility of participation at the AGM through VC/OAVM will be made available to atleast 1000 members on first come first served basis. This will not include large Shareholders (Shareholders holding 2% or more shareholding), Promoters, Institutional Investors, Directors, Key Managerial Personnel, the Chairpersons of the Audit Committee, Nomination and Remuneration Committee and Stakeho [Showing first 8,000 characters — download PDF for full document]