J. A. Finance confirms unmodified audit opinion for FY26

J. A. Finance Limited disclosed that its statutory auditors issued an unmodified opinion on the audited standalone financial results for the financial year ended March 31, 2026. The declaration, submitted to the stock exchanges on May 26, 2026, confirms the accuracy of the company's financial disclosures for the period.

Sneha Goyal, Chief Financial Officer, provided the declaration pursuant to Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The filing identifies S K Naredi & Co. LLP (Firm Registration Number 003333C/C400397) as the statutory auditors who issued the audit report.

Regulatory Compliance

The company confirmed that the audit report carries an unmodified opinion, indicating that the financial statements present a true and fair view of the company's affairs. This certification aligns with the requirements set by the Securities and Exchange Board of India (SEBI) to ensure transparency in financial reporting.

Detail	Information
Regulation	Regulation 33(3)(d) of SEBI (LODR) Regulations, 2015
Audit Opinion	Unmodified
Statutory Auditors	S K Naredi & Co. LLP
Financial Year Ended	March 31, 2026

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
0.0%	+1.27%	+2.47%	+34.76%	-43.30%	+222.34%

J. A. Finance returned to profitability in the financial year ended March 31, 2026, reporting a net profit of ₹54.05 lakh compared to a loss of ₹4.48 lakh in the previous year. The turnaround was driven by a 22.6% increase in total income, which rose to ₹278.70 lakh from ₹227.65 lakh in FY25. Interest income, the primary revenue driver, grew to ₹277.85 lakh from ₹213.62 lakh. For the quarter ended March 31, 2026, the company reported a net profit of ₹16.99 lakh, reversing the net loss of ₹79.47 lakh recorded in the same period last year.

Financial Performance

The company's finance costs for the year increased to ₹104.83 lakh from ₹32.71 lakh in the previous year. However, a reversal of impairment on financial instruments amounting to ₹19.54 lakh, compared to an expense of ₹0.36 lakh in FY25, aided profitability. Total expenses for the year stood at ₹199.65 lakh.

Metric	FY26 (₹ in Lakhs)	FY25 (₹ in Lakhs)
Total Income	278.70	227.65
Net Profit	54.05	(4.48)
Interest Income	277.85	213.62
Total Expenses	199.65	117.71
Basic EPS	0.51	(0.04)

Compliance and Appointments

The Board appointed M/s. A K G J and Associates LLP as the Internal Auditors for F.Y. 2026-27. Additionally, Ms. Shikha Naredi, Practicing Company Secretary, was appointed to issue the Annual Secretarial Compliance Report for FY27. The Board also approved related party transactions for FY26 and noted those for FY27.

The audited financial results were reviewed by the Audit Committee and are subject to an unmodified opinion from Statutory Auditors S K Naredi & Co LLP. The trading window will open 48 hours after the declaration of the results.