Jyot International Marketing Limited reported a net profit of ₹22.55 lakh for the financial year ended March 31, 2026, a decline of 74% compared to ₹87.23 lakh in the previous year. The company's board approved the audited standalone and consolidated financial results at a meeting held on May 29, 2026. The statutory auditors issued qualified opinions on both sets of results, citing specific compliance issues regarding interest recovery and tax deposits.

Financial Performance

For the year ended March 31, 2026, the company reported a total revenue of ₹411.75 lakh, compared to ₹776.70 lakh in the previous year. Total expenses for the period stood at ₹377.07 lakh. On a standalone basis, the profit for the period was ₹32.25 lakh for the quarter ended March 31, 2026, and ₹22.55 lakh for the full year. Basic earnings per share (EPS) for the year were reported at ₹0.64.

Audit Qualifications

Labadiya & Mehta, the statutory auditors, highlighted two key qualifications in their report. The company booked total interest income of ₹277.96 lakh during the year on loans and advances, but only ₹58.61 lakh was recovered during FY 2025-26. Additionally, the company did not deposit Tax Deducted at Source (TDS) amounting to ₹59.58 lakh for FY 2025-26 and FY 2024-25. Management stated it is in the process of recovering the interest and paying the TDS dues.

Emphasis of Matter

The auditors drew attention to an Assessment Order issued by the Income Tax Department for Financial Year 2021-22, raising a demand of ₹5023.17 lakh. The company filed an appeal, which was rejected due to a delay in filing. No provision has been made in the accounts for this demand. The auditors noted that their opinion is not modified regarding this matter.

Consolidated Results

The consolidated financial results for the year ended March 31, 2026, showed a total income of ₹417.39 lakh and a net profit of ₹10.59 lakh. The consolidated results include the financials of subsidiary Efficient Tie up Private Limited. The subsidiary adopted Indian Accounting Standards (Ind AS) for the first time during the current period.

Jyot International Marketing Limited announced its quarterly financial results for Q3FY26 ended December 31, 2025, showing contrasting performance between standalone and consolidated operations. The company's Board of Directors approved the unaudited financial results during their 6th board meeting held on February 13, 2026.

Financial Performance Overview

The company's standalone operations reported a net loss while consolidated results showed significant profits for the quarter:

Year-over-Year Comparison

The standalone results show a significant decline compared to the previous year:

Nine Months Performance

For the nine months ended December 31, 2025, the company's performance metrics were:

Board Meeting Details

The board meeting commenced at 6:30 PM and concluded at 8:30 PM on February 13, 2026. Key approvals included:

Corporate Governance

The financial results received prior approval from the company's Audit Committee and were reviewed by statutory auditors M/s. Labadiya & Mehta, Chartered Accountants. The company operates as a registered Non-Banking Finance Company (NBFC) with no separate reportable segments. The paid-up equity share capital increased to ₹352.19 lakhs from ₹312.19 lakhs in the previous year, with a face value of ₹10 per share.