Jindal Leasefin Limited has announced that it is not required to comply with SEBI Regulation 23(9) regarding related party transaction disclosures for the financial year ending March 31, 2026. The company informed BSE Limited about this exemption through a regulatory filing dated April 8, 2026.

Regulatory Exemption Criteria

The exemption is granted under Regulation 15(2) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This provision exempts companies from certain corporate governance requirements when they fall below specified financial thresholds.

Scope of Exemptions

Under Regulation 15(2), Jindal Leasefin Limited is exempt from compliance with multiple corporate governance provisions. The exempted regulations include:

• Regulations 17, 17A, 18, 19, 20, 21, 22, 23, 24, 24A, 25, 26, 26A, and 27
• Clauses (b) to (i) and (t) of sub-regulation 2 of Regulation 46
• Para C, D and E of Schedule V

Specifically, the company is not required to submit "Disclosures of the Related Party Transactions" as mandated by Regulation 23(9) for the financial year ended March 31, 2026.

Company Details

Jindal Leasefin Limited operates from its registered office at 110, Babar Road, opposite World Trade Centre, New Delhi. The filing was signed by Rajendra Prasad Rustagi, who serves as the Company Secretary and Compliance Officer. The company maintains its corporate website at www.jindal.bz and can be contacted via email at jindal@jindal.bz .

This regulatory communication ensures transparency with stakeholders regarding the company's compliance obligations and provides clarity on the non-applicability of certain disclosure requirements based on the company's current financial position.

Jindal Leasefin Limited announced its unaudited standalone financial results for the third quarter of fiscal year 2026, ended December 31, 2025. The Board of Directors approved these results during their meeting held on February 10, 2026, following review and recommendation by the Audit Committee.

Financial Performance Overview

The company reported a net loss of ₹20.30 lacs for Q3 FY26, representing a significant improvement compared to the ₹106.64 lacs loss recorded in the corresponding quarter of the previous fiscal year. This improvement demonstrates better operational management despite challenging revenue conditions.

Revenue and Operational Income

The company's revenue from operations remained negative at ₹21.23 lacs for Q3 FY26, primarily attributed to losses in other operating income. This represents an improvement from the ₹138.93 lacs negative revenue reported in Q3 FY25. The company reported no income from interest, dividends, or net gain on fair value changes during the quarter.

Expense Analysis

Total expenses for the quarter increased to ₹4.64 lacs compared to ₹3.28 lacs in the previous year's corresponding quarter. Employee benefits expense constituted the largest portion at ₹4.48 lacs, showing an increase from ₹2.45 lacs in Q3 FY25.

Nine-Month Performance

For the nine-month period ended December 31, 2025, Jindal Leasefin reported a net loss of ₹25.72 lacs compared to ₹113.25 lacs loss in the corresponding period of the previous year. Total expenses for the nine-month period stood at ₹15.80 lacs, with employee benefits expense accounting for ₹11.08 lacs.

Other Comprehensive Income

The company recorded positive other comprehensive income of ₹10.97 lacs in Q3 FY26, primarily driven by gains on fair valuation of investments amounting to ₹14.82 lacs, partially offset by income tax expenses of ₹3.85 lacs. This resulted in total comprehensive income of negative ₹9.33 lacs for the quarter.

Capital Structure

Jindal Leasefin maintained its paid-up equity share capital at ₹300.89 lacs with a face value of ₹10 per share. The company's reserves excluding revaluation reserve stood at ₹351.62 lacs as of December 31, 2025. The earnings per share for the quarter was negative ₹3.58, showing marginal decline compared to negative ₹3.54 in the corresponding quarter of the previous year.