Jayatma Enterprises net profit turns positive in Q1FY27 on other income surge

Jayatma Enterprises reported a net profit after tax of ₹18.79 lakh for the first quarter ended June 30, 2026, marking a sharp turnaround from the net loss of ₹0.80 lakh recorded in the corresponding period of FY26. The Board of Directors approved the standalone unaudited financial results on August 7, 2026. The profitability shift was driven primarily by a significant increase in other income rather than core operational revenues, which remained nil during the quarter.

The company’s total income stood at ₹26.82 lakh in Q1FY27, compared to ₹29.20 lakh in Q1FY26. However, the composition shifted significantly: revenue from operations was nil in the current quarter, whereas it contributed ₹15.74 lakh in the previous year’s quarter. Conversely, other income surged to ₹26.82 lakh from ₹13.46 lakh year-on-year. Total expenses decreased to ₹8.46 lakh from ₹26.12 lakh in Q1FY26, aided by lower other expenses and stable employee benefit costs.

Financial Performance Highlights

Particulars	Q1FY27 (₹ Lakh)	Q1FY26 (₹ Lakh)	Change (YoY)
Revenue from Operations	-	15.74	N/A
Other Income	26.82	13.46	+99.25%
Total Income	26.82	29.20	-8.15%
Total Expenses	8.46	26.12	-67.61%
Profit Before Tax	18.36	3.08	+496.10%
Net Profit After Tax	18.79	(0.80)	Turnaround

Earnings per share (basic and diluted) rose to ₹0.63 per equity share of face value ₹10 each, compared to a loss of ₹0.03 per share in Q1FY26. The paid-up equity share capital remained unchanged at ₹300.00 lakh.

What the Numbers Show

The most critical observation is the complete reliance on other income for profitability in Q1FY27. With revenue from operations at nil, the company’s operational engine appears dormant or seasonal during this period. The profit before tax increase of nearly 500% year-on-year is not reflective of operational growth but rather a combination of higher non-operating receipts and reduced expenses. Investors should note that while the bottom line has turned positive, the top-line revenue generation remains absent in this quarter, suggesting that the current profit figure may not be sustainable without recurring operational activity.

Corporate Governance and AGM Details

Alongside the financial results, the Board authorized the holding of the 46th Annual General Meeting (AGM) on September 21, 2026, at 11:30 A.M. via Video Conferencing or other Audio-Visual Means. Mr. Chintan K. Patel, a Practicing Company Secretary based in Ahmedabad, has been appointed as the Scrutinizer for the e-voting process. The Register of Members and share transfer books will remain closed from September 15, 2026, to September 21, 2026, inclusive.

The financial results were reviewed pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Shivam Soni & Co., Chartered Accountants (FRN: 152477W), issued the limited review report on August 7, 2026, stating that nothing came to their attention to cause them to believe that the statement did not disclose the required information or contained material misstatements. The results have been prepared in accordance with Ind AS 34 and other accounting principles generally accepted in India.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
0.0%	-15.41%	-41.69%	+85.27%	+114.18%	+50.26%

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 .