Jayatma Industries has announced its standalone audited financial results for the quarter and year ended March 31, 2026. The Board of Directors approved the results during a meeting held on May 22, 2026. The statutory auditors, M/s. GMCA & Company, issued an unmodified opinion on the financial statements.

Financial Performance

For the full year ended March 31, 2026, the company reported a net loss of ₹103.13 lakh, a significant improvement compared to the net loss of ₹190.46 lakh in the previous year. Revenue from operations for FY26 stood at ₹2,697.59 lakh, down from ₹2,898.04 lakh in FY25. Total income decreased to ₹2,735.33 lakh from ₹2,933.25 lakh in the corresponding period last year.

In the quarter ended March 31, 2026, the company recorded a net loss of ₹24.76 lakh, narrowing from a loss of ₹146.52 lakh in the same quarter of the previous year. Revenue from operations for Q4 FY26 was ₹294.35 lakh, compared to ₹1,236.76 lakh in Q4 FY25.

Operational Metrics

The company's total expenses for FY26 were ₹2,847.10 lakh, lower than ₹3,118.35 lakh in the previous year. Finance costs reduced to ₹67.29 lakh from ₹87.72 lakh year-on-year. The earnings per share (EPS) for the year improved to a loss of ₹1.68 per share from a loss of ₹3.10 per share in FY25.

Balance Sheet Highlights

As of March 31, 2026, the company's total assets stood at ₹3,536.08 lakh, an increase from ₹3,121.25 lakh in the previous year. Shareholders' equity decreased to ₹937.45 lakh from ₹1,040.59 lakh. Total borrowings, including non-current and current liabilities, amounted to ₹2,108.40 lakh as of the reporting date.

Jayatma Industries Limited has informed the stock exchanges that Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is not applicable to the company for the financial year ended March 31, 2026. The disclosure was made via a communication addressed to The BSE Limited on May 22, 2026.

The company stated that the exemption arises because its paid-up share capital is less than ₹10 Crores and its net worth is less than ₹25 Crores as on March 31, 2026. Under Regulation 15(2) of the SEBI (LODR) Regulations, 2015, certain corporate governance requirements do not apply to listed entities that fall below these financial thresholds.

As a result of this non-applicability, Jayatma Industries is not required to submit disclosures of related party transactions as mandated by Regulation 23(9). The regulations specify that compliance with various provisions, including those related to corporate governance and disclosures, is not mandatory for companies meeting the size criteria defined in Regulation 15(2).

The communication further detailed that the compliance with several other regulations, including Regulations 17 through 27 and specific clauses of Regulation 46, does not apply to the company. This regulatory relief allows the company to forgo specific reporting requirements that are otherwise mandatory for larger listed entities.

Key Financial Thresholds

The following table outlines the thresholds that determine the applicability of the regulations:

The notification was signed by Nirav K. Shah, CEO & Director of Jayatma Industries Limited.