JJ Finance Corporation Limited has submitted its quarterly compliance certificate to BSE Limited, fulfilling regulatory requirements under SEBI's depositories regulations for the quarter ended 31st March 2026.

Regulatory Compliance Filing

The company filed its compliance certificate under Regulation 74(5) of the SEBI (Depositories and Participants) Regulations, 2018 on 09.04.2026. The certificate was obtained from M/s. Niche Technologies Private Limited, which serves as the company's Registrar and Share Transfer Agent.

Certificate Confirmation

Niche Technologies Private Limited, as the Registrar and Share Transfer Agent, issued the confirmation certificate dated 06.04.2026. The certificate confirms that securities received from depository participants for dematerialisation during Q4FY26 were properly processed and confirmed to the depositories.

The RTA confirmed that all security certificates received for dematerialisation were mutilated and cancelled after due verification, with the depository name being substituted in the company's register of members as the registered owner.

Stakeholder Communication

The compliance certificate was distributed to multiple stakeholders as part of the regulatory filing process:

• BSE Limited (primary filing)
• The Calcutta Stock Exchange Limited
• Central Depository Services (India) Ltd.
• National Securities Depository Limited

Corporate Details

JJ Finance Corporation Limited operates from its registered office at Unit No. 14, 8th Floor, Premises No. IID/14, Action Area - IID, New Town, Rajarhat, Kolkata. The filing was signed by Pallavi Dhandhania Agarwal, Company Secretary & Compliance Officer, ensuring adherence to corporate governance requirements.

The quarterly compliance certificate represents the company's ongoing commitment to maintaining transparency and regulatory compliance in its depository and share transfer operations.

J.J. Finance Corporation reported a challenging third quarter for FY26, with significant declines across key financial metrics. The company's Board of Directors approved the unaudited financial results for the quarter ended December 31, 2025, during their meeting held on January 29, 2026.

Quarterly Performance Analysis

The company's financial performance showed substantial deterioration compared to the previous year. Total revenue from operations contracted sharply, primarily driven by reduced interest income and other revenue streams.

Expense Management

Despite the revenue decline, the company managed to control its expense growth. Total expenses increased marginally to ₹10.13 lakhs in Q3FY26 from ₹9.17 lakhs in Q3FY25.

Nine-Month Performance

The nine-month period ending December 31, 2025, reflected similar trends with revenue declining 53.93% to ₹55.04 lakhs compared to ₹119.45 lakhs in the corresponding period of FY25. Net profit for the nine-month period stood at ₹14.78 lakhs, down 78.51% from ₹68.74 lakhs in the previous year.

Other Comprehensive Income Impact

The company recorded negative other comprehensive income of ₹16.60 lakhs in Q3FY26, primarily due to changes in fair value of equity instruments. This resulted in total comprehensive income of negative ₹13.86 lakhs for the quarter, compared to negative ₹2.97 lakhs in Q3FY25.

Earnings Per Share

Earnings per share (EPS) for Q3FY26 stood at ₹0.10 on a face value of ₹10 per share, significantly lower than ₹0.97 recorded in Q3FY25. For the nine-month period, EPS was ₹0.52 compared to ₹2.44 in the previous year. The company maintains a paid-up equity share capital of ₹282.00 lakhs.

Regulatory Compliance

The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) and reviewed by the statutory auditors A.K. Dubey & Co., Chartered Accountants. The results comply with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.