J. J. Finance Corporation has disclosed to the Bombay Stock Exchange that it is exempt from complying with Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company stated that its paid-up equity share capital is less than ₹10.00 crore and its net worth is less than ₹25.00 crore as on 31.03.2026. Additionally, the company confirmed it does not have any holding, subsidiary, or associate companies.

The non-applicability was communicated pursuant to Regulation 15(2) of the SEBI (LODR) Regulations, 2015. This regulation allows for exemptions from specific corporate governance requirements, including regulations 17 to 27 and certain clauses of regulation 46, for companies meeting the specified financial thresholds.

As a result of this exemption, the company is not required to submit disclosures of related party transactions on a consolidated basis as mandated by Regulation 23(9). The communication was signed by Pallavi Dhandhanika Agarwal, Company Secretary and Compliance Officer.

Financial Thresholds as on 31.03.2026

The company has requested the exchange to place this information on record. A copy of the disclosure was also forwarded to the Calcutta Stock Exchange Limited.

J. J. Finance Corporation Limited reported a net loss of ₹4.28 lakh for the financial year ended March 31, 2026, a reversal from the net profit of ₹26.18 lakh recorded in the previous year. The decline in financial performance was attributed to negative other income and reduced investment income. The company's board of directors approved the audited financial results for the quarter and fiscal year at a meeting held on May 28, 2026.

For the quarter ended March 31, 2026, the company reported a net loss of ₹19.06 lakh, compared to a net loss of ₹42.56 lakh in the same period of the prior year. Total revenue from operations for the fiscal year stood at ₹40.44 lakh, down from ₹78.39 lakh in FY25. The statutory auditor, M/s. A K Dubey & Co., issued an audit report with an unmodified opinion on the results.

Financial Performance

The company's total assets decreased to ₹974.62 lakh as of March 31, 2026, from ₹1,017.32 lakh a year earlier. Cash and cash equivalents dropped significantly to ₹24.23 lakh from ₹95.23 lakh in the previous year. Investments in mutual funds increased to ₹606.82 lakh from ₹54.55 lakh, while the loan book contracted to ₹25.22 lakh from ₹549.65 lakh.

Auditor and Compliance

The financial results were reviewed by the Audit Committee and audited by the Statutory Auditor in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The auditor confirmed that the results present a true and fair view in conformity with the Indian Accounting Standards (Ind AS). The trading window for designated insiders will remain closed until 48 hours after the declaration of the results.