Submission of the 43rd Annual Report of the company for the financial year ended 31 march 2026

J. J. FINANCE CORPORATION LTD. Te! : 6646 6646/ 2229 6000 E-mail : jjfc@jjauto.org Regd. Off. : Unit No. 14, 8th Floor, Premises No. 11D/14, Website : www.jjfc.co.in Action Area - 1ID, New Town, Rajarhat, Kolkata - 700 161 CIN : L65921WB1982PLC035092 Date: 26.08.2026 Department of Corporate Services BSE Limited 25t Floor, P. ]. Towers, Dalal Street, Fort, Mumbai-400 001 Dear Sir, Sub: Submission of 43r Annual Report for the financial year 2025-26 under Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015 Please find enclosed herewith the Annual Report for the Financial Year 2025-26 pursuant to the Regulation 34 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Annual Report for the financial year 2025-26 is also being made available on the website of the Companayt https://wwwijifc.co.in/financial.htm, Kindly take the same on record and oblige. Thanking you. Yours faithfully, For].]. FINANCE CO\I;P TION LIMITED Pallavi Dhandhania Agarwal Company Secretary and Compliance Officer Mem. No.: A56609 C.C. The Calcutta Stock Exchange Limited 7, Lyons Range, Kolkata - 700 001 Encl.: As above Corresponding Address: 3C, Park Plaza, 71, Park Street, Kolkata — 700 016 43rd ANNUAL REPORT 2025-2026 J. J. FINANCE CORPORATION LIMITED J. J. FINANCE CORPORATION LIMITED 43rd Annual Report 2025-26 BOARD OF DIRECTORS : Mr. Anil Jhunjhunwala, Director Mr. Shyam Bagaria, Director Mr. Surjit Singh, Independent Director Mrs. Sumita Chhetry, Independent Women Director MANAGEMENT PERSONNEL : Mr. Prahalad Roy Sharma, Chief Execu(cid:415)ve Officer Mr. Virendra Lal Nagar, Chief Financial Officer COMPANY SECRETARY : Mrs. Pallavi Dhandhania Agarwal CORPORATE IDENTIFICATION NUMBER (cid:904)CIN(cid:905) : L65921WB1982PLC035092 REGISTERED OFFICE : Unit No. 14, 8th Floor, Premises No. IID/14, Ac(cid:415)on Area – IID, New Town, Rajarhat, Kolkata – 700 156 STATUTORY AUDITOR : M/S. A. K. Dubey & Co. Chartered Accountants CONTENTS : PAGES Fjord Tower, Flat No. 19A2, 1925, Chakgaria Directors' Report 3-12 Hiland Park, Kolkata - 700 094 Annexure 13-26 INTERNAL AUDITOR : STANDALONE FINANCIAL STATEMENTS M/S. Chaturvedi & Partners Auditors Report 27-35 Chartered Accountants 1/1 Meredith Street, 4th floor Balance Sheet 36 Room No. 4, Kolkata-700 072 Statement of Profit and Loss 37 Cash Flow Statement 38 SECRETARIAL AUDITOR : CS Disha Dugar Jhunjhunwala Statement of Changes in Equity 39-40 1st Floor, Room No. 6, 19A, Jawaharlal Nehru Road Notes Kolkata – 700 087 Statement of Significant Accoun(cid:415)ng BANKER : policies and Prac(cid:415)ces 41-72 Indian Overseas Bank Annual General Mee(cid:415)ng SHARE TRANSFER AGENT : Date: September 18, 2026 at 03:00 P.M M/S. Niche Technologies Pvt. Ltd. through Video Conferencing (VC)/ Other 3A, Auckland Place, 7th Floor, Room No. 7A & 7B, Audio Visual Means (OAVM) Kolkata – 700 017 J. J. FINANCE CORPORATION LIMITED 43RD ANNUAL REPORT 2025-26 DIRECTORS’ REPORT TO THE MEMBERS Your Directors have pleasure in presen(cid:415)ng the Forty Third (43rd) Annual Report and the Audited Financial Statements on the business and opera(cid:415)ons of your Company for the year ended 31st March, 2026. FINANCIAL RESULTS ` in Hundred Par(cid:415)culars For the year ended 31st March 2026 2025 Profit before Deprecia(cid:415)on and Tax 3149.53 44699.59 Less: Deprecia(cid:415)on – – Profit before Tax: 3149.53 44699.59 Current Tax 8036.15 18257.60 Deferred Tax (611.00) 259.88 MAT Credit En(cid:415)tlement – – Profit a(cid:332)er Tax (4275.62) 26182.11 Add: Balance brought forward from last year 579085.79 526941.30 Transfer from Equity Investment Reserve upon realisa(cid:415)on 28754.00 40334.14 Less: Transferred to Reserve U/s 45–IC of RBI Act, 1934 (5000.00) (14000.00) Provision towards Standard Assets 1311.09 (371.76) Balance carried forward 599875.26 579085.79 SUMMARY OF OPERATIONS During the year, the net revenue from opera(cid:415)ons of your Company has decreased from ` 78.39 Lakhs to ` 40.45 Lakhs. For FY 2025-26, your Company has incurred a loss of ` 4.28 Lakhs vis-à-vis a profit of ` 26.18 Lakhs in the previous year. SHARE CAPITAL During the year, the Company did not allot any shares nor did grant any stock op(cid:415)ons or sweat equity. As on March 31, 2026, none of the Directors of the Company hold instruments conver(cid:415)ble into equity shares of the Company. As on 31st March, 2026, the issued, subscribed and paid up share capital of your Company stood at ` 2.82 crore, comprising ` 28.2 lakh equity shares of ` 10/- each. SUBSIDIARY, ASSOCIATES AND JOINT VENTURES Your Company does not have any Subsidiary, Associate or Joint Ventures. Accordingly, the disclosure of the financial statement of subsidiaries/associates/joint ventures as required pursuant to first proviso to sub-sec(cid:415)on (3) of sec(cid:415)on 129 read with rule 5 of Companies (Accounts) Rules, 2014 in Form AOC-1 is not applicable. However, in accordance with SEBI (Lis(cid:415)ng Obliga(cid:415)ons and Disclosure Requirements) Regula(cid:415)ons, 2015, the Company has formulated a Policy on determina(cid:415)on of Material Subsidiaries. The policy has been uploaded on the website of the Company at h(cid:425)p://www.jjfc.co.in. DIVIDEND The Directors did not recommend any dividend for the year ended March 31, 2026 a(cid:332)er taking into considera(cid:415)on growth of the company, investment in the business and conserva(cid:415)on of resources. GENERAL RESERVES The Company has not transferred any amount to the General reserves for the Financial year ended March 31,2026. J. J. FINANCE CORPORATION LIMITED 43RD ANNUAL REPORT 2025-26 PUBLIC DEPOSITS The Company did not hold any public deposits at the beginning of the year nor has it accepted any public deposits during the year under review. MATERIAL CHANGES AND COMMITMENTS, IF ANY, AFFECTING THE FINANCIAL POSITION OF THE COMPANY WHICH HAVE OCCURRED BETWEEN THE END OF THE FINANCIAL YEAR OF THE COMPANY TO WHICH THE FINANCIAL STATEMENTS RELATE AND THE DATE OF THE REPORT Your Company had no significant and material changes affec(cid:415)ng the financial posi(cid:415)on of the Company which have occurred between the end of the financial year of the Company to which the financial statements relate and the date of the report. EXTRACT OF ANNUAL RETURN As per the amended Sec(cid:415)on 92(3) of Companies Act, 2013 a(cid:425)achment of extract of annual return to Directors Report is discon(cid:415)nued, the annual return of Company for Financial Year 2025-2026 shall be available on its website on www.jjfc.co.in/ Annual Return 2025-26. MANAGEMENT DISCUSSION AND ANALYSIS REPORT The Management Discussion and Analysis forms an integral part of this Report and gives details of the overall industry structure, developments, performance and state of affairs of the Company’s business. The same is enclosed as Annexure 1. BOARD MEETINGS The Board meets at regular intervals to discuss and decide on business strategies/policies and review the financial performance of the Company. The no(cid:415)ce of each Board Mee(cid:415)ng along with the agenda is given in wri(cid:415)ng to each Director separately. This ensures (cid:415)mely and informed decisions by the Board. In the financial year 2025-26, the Board met Seven (7) (cid:415)mes. The mee(cid:415)ngs were held on 3rd April 2025, 17th May 2025, 30th May 2025, 12th August 2025, 29th August 2025, 06th November 2025 and 29th January 2026. It is well within the maximum period men(cid:415)oned under Sec(cid:415)on 173 of the Companies Act, 2013 and the SEBI (Lis(cid:415)ng Obliga(cid:415)ons and Disclosure Requirements) Regula(cid:415)ons, 2015. COMMITTEES OF BOARD The details of composi(cid:415)on of the Commi(cid:425)ees of the Board of Directors as on 31.03.2026 are as under:- a. Audit Commi(cid:425)ee Sl. No. Name Category of Directors / Members Chairperson / Members 1 Mrs. Sumita Chhetry Independent Director Chairperson 2 Mr. Anil Jhunjhunwala Non [Showing first 8,000 characters — download PDF for full document]