Jayatma Enterprises Publishes Audited FY26 Financial Results per SEBI Norms
Jayatma Enterprises Limited approved its audited standalone financial results for Q4 and FY26 on May 7, 2026, and subsequently published the results advertisement on May 08, 2026 in compliance with SEBI Regulation 47. FY26 total income stood at ₹115.86 lakhs with net profit after tax of ₹40.98 lakhs, while total assets grew to ₹806.69 lakhs and closing cash equivalents reached ₹12.53 lakhs.
*this image is generated using AI for illustrative purposes only.
Jayatma Enterprises Limited held its Board of Directors meeting on May 7, 2026, at its registered office in Ahmedabad, commencing at 12:30 P.M. and concluding at 1:30 P.M. The board considered and approved the audited standalone financial results for the quarter and year ended March 31, 2026, in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The statutory audit was carried out by M/s. Shivam Soni & Co., Chartered Accountants (FRN: 152477W), who issued an audit report with an unmodified opinion on the standalone financial results. Chairman & Managing Director Nirav K. Shah confirmed the unmodified audit opinion via a declaration submitted to BSE Limited.
Financial Performance: Quarter and Year Ended March 31, 2026
The audited financial results reflect the company's performance across both the latest quarter and the full fiscal year. All figures are in ₹ Lakhs.
| Metric: | Q4 FY26 (Audited) | Q3 FY26 (Unaudited) | Q4 FY25 (Audited) | FY26 (Audited) | FY25 (Audited) |
|---|---|---|---|---|---|
| Revenue from Operations: | 5.76 | 10.50 | 15.74 | 47.74 | 62.96 |
| Other Income: | 4.22 | 9.83 | 35.73 | 68.12 | 81.17 |
| Total Income: | 9.98 | 20.33 | 51.47 | 115.86 | 144.13 |
| Total Expenses: | (4.21) | 11.80 | 38.09 | 73.85 | 96.17 |
| Profit Before Tax: | 14.19 | 8.53 | 13.38 | 42.01 | 47.96 |
| Net Profit After Tax: | 16.46 | 9.42 | 19.59 | 40.98 | 44.78 |
| Other Comprehensive Income: | (34.21) | 5.96 | (26.68) | (19.73) | (18.76) |
| Total Comprehensive Income: | (17.75) | 15.38 | (7.09) | 21.25 | 26.02 |
| EPS – Basic & Diluted (₹): | 0.55 | 0.31 | 0.65 | 1.37 | 1.49 |
| Paid-up Equity Share Capital: | 300.00 | 300.00 | 300.00 | 300.00 | 300.00 |
| Other Equity (excl. Revaluation Reserves): | — | — | — | 478.94 | 457.69 |
For FY26, total income stood at ₹115.86 lakhs compared to ₹144.13 lakhs in FY25. Net profit after tax for FY26 was ₹40.98 lakhs versus ₹44.78 lakhs in FY25. Total comprehensive income for FY26 was ₹21.25 lakhs against ₹26.02 lakhs in the prior year. The earnings per share (basic and diluted, not annualised) for FY26 was ₹1.37, compared to ₹1.49 in FY25.
Balance Sheet Highlights
The statement of assets and liabilities as at March 31, 2026 reflects the company's financial position. All figures are in ₹ Lakhs.
| Particulars: | As at 31-03-2026 (Audited) | As at 31-03-2025 (Audited) |
|---|---|---|
| Total Non-Current Assets: | 62.24 | 70.32 |
| Total Current Assets: | 744.45 | 727.75 |
| Total Assets: | 806.69 | 798.07 |
| Equity Share Capital: | 300.00 | 300.00 |
| Other Equity: | 478.94 | 457.69 |
| Total Equity: | 778.94 | 757.69 |
| Total Non-Current Liabilities: | 11.93 | 22.33 |
| Total Current Liabilities: | 15.82 | 18.05 |
| Total Equity and Liabilities: | 806.69 | 798.07 |
Total assets grew to ₹806.69 lakhs from ₹798.07 lakhs in the prior year, driven by an increase in current assets to ₹744.45 lakhs. Total equity improved to ₹778.94 lakhs from ₹757.69 lakhs, reflecting the accretion of other equity to ₹478.94 lakhs.
Cash Flow Summary
The statement of cash flows for the year ended March 31, 2026 is presented below. All figures are in ₹ Lakhs.
| Cash Flow Activity: | FY26 (Audited) | FY25 (Audited) |
|---|---|---|
| Net Cash from Operating Activities: | (27.17) | (11.46) |
| Net Cash from Investing Activities: | 44.58 | 22.97 |
| Net Cash from Financing Activities: | (12.05) | (12.75) |
| Net Increase/(Decrease) in Cash: | 5.36 | (1.24) |
| Cash & Equivalents – Opening: | 7.17 | 8.41 |
| Cash & Equivalents – Closing: | 12.53 | 7.17 |
Cash and cash equivalents at the end of FY26 stood at ₹12.53 lakhs, comprising cash on hand of ₹11.65 lakhs and bank balance of ₹0.88 lakhs, compared to ₹7.17 lakhs at the close of FY25.
Regulatory Compliance and Auditor Declaration
The financial results were reviewed by the Audit Committee and approved by the Board of Directors at the meeting held on May 7, 2026. The results have been prepared in accordance with Indian Accounting Standards (Ind AS) under Section 133 of the Companies Act, 2013, and in terms of Regulation 33 of the SEBI (LODR) Regulations, 2015. Subsequently, on May 08, 2026, the company submitted a copy of the advertisement of the audited financial results to BSE Limited, published in one English daily newspaper and one daily newspaper in the regional language, in compliance with Regulation 47(1)(b) and 47(3) of the SEBI (LODR) Regulations, 2015. Company Secretary and Compliance Officer Kruti R. Shah (Membership No. 42511) digitally signed both the board meeting outcome intimation and the advertisement submission to BSE Limited. The company has noted that it does not fall under reportable segment criteria as per Ind AS 108, and accordingly, segment-wise revenue, results, and capital employed have not been furnished. The results are available on the company's website at www.jayatmaenterprises.com and on the BSE website at www.bseindia.com .
Historical Stock Returns for Jayatma Enterprises
| 1 Day | 5 Days | 1 Month | 6 Months | 1 Year | 5 Years |
|---|---|---|---|---|---|
| +5.00% | +15.73% | +87.87% | +396.25% | +396.25% | +243.64% |
Given the consistent decline in revenue from operations over the past year, what strategic initiatives might Jayatma Enterprises pursue to reverse this downward trend in FY27?
With operating cash flows turning increasingly negative (-₹27.17 lakhs in FY26 vs -₹11.46 lakhs in FY25), how sustainable is the company's current business model without external financing?
Since a significant portion of income appears to come from 'Other Income' rather than core operations, what is the nature of these earnings and could their volatility pose a risk to future profitability?
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