Jayatma Enterprises Limited has scheduled its book closure from September 15, 2026, to September 21, 2026, in connection with its 46th Annual General Meeting (AGM). The cut-off date for determining shareholder eligibility for e-voting is fixed at September 14, 2026.

The company previously reported a net profit of ₹40.98 lakh for FY26, down 8% from ₹44.78 lakh in the prior year. Total revenue declined to ₹115.86 lakh from ₹144.13 lakh. Despite the revenue drop, EBITDA expanded by 30% to ₹51.85 lakh, driven by a reduction in total expenditure to ₹73.85 lakh from ₹96.17 lakh.

Financial Performance

Other income remained a significant component of the income structure, standing at ₹68.12 lakh, comprising dividend income of ₹33.14 lakh and realized gains on investments of ₹34.19 lakh. Revenue from operations fell 24% to ₹47.74 lakh.

Balance Sheet and Cash Flow

As of March 31, 2026, total assets stood at ₹806.69 lakh, with current investments forming the largest component at ₹709.17 lakh. Total equity increased to ₹778.94 lakh from ₹757.69 lakh. Borrowings reduced significantly, with non-current borrowings falling to ₹7.30 lakh and current borrowings dropping to ₹5.68 lakh.

Cash and cash equivalents rose to ₹12.53 lakh from ₹7.17 lakh. Operating activities generated negative cash flow of (₹27.17 lakh), offset by positive investing cash flow of ₹44.58 lakh.

AGM and Voting Details

The 46th AGM will be held via video conferencing on September 21, 2026, at 11:30 am. Shareholders on record as of September 14, 2026, are eligible to vote. Remote e-voting will be facilitated by Central Depository Services (India) Limited, with the voting window open from September 18 to September 20, 2026.

Shareholders will consider the reappointment of Ms. Toshi Mehta as an independent director. Mr. Chintan K. Patel has been appointed as the scrutinizer for the e-voting process. The Board, led by Chairman and Managing Director Nirav Kalyanbhai Shah, approved the meeting in compliance with SEBI Listing Obligations and Disclosure Requirements Regulations, 2015.

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 profitability shift was driven primarily by a significant increase in other income rather than core operational revenues, which remained nil during the quarter. This result signals a change in the company’s revenue composition, with non-operating receipts now sustaining the bottom line.

The Board of Directors approved the standalone unaudited financial results on August 7, 2026, 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.

Financial Performance Highlights

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.

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.

Source: https://lodr-files.dhan.co/lodr-inputs/Company/INE246D01015/b5fbb357-5373-4194-b5b4-8f7a19bc8931.pdf