Jyot International Marketing Limited has scheduled its fourth board meeting of FY27 for Monday, August 31, 2026. The meeting will be held at the company’s registered office in Ahmedabad to transact key annual compliance business.

The primary agenda includes the adoption and approval of the Board’s Report for the financial year 2025-26. The directors are also authorized to sign the report on behalf of the Board.

Annual General Meeting Preparations

The Board will fix the day, date, time, and venue for the company’s 38th Annual General Meeting (AGM) for FY25-26. Additionally, the meeting will approve the notice for the AGM.

Procedural matters for shareholder participation are also on the agenda. The Board will approve the cut-off date for determining member eligibility for remote e-voting and voting at the AGM. A scrutinizer will be appointed to oversee the remote e-voting process and voting at the general meeting.

Any other business may be discussed with the permission of the chair.

This intimation was issued pursuant to Regulation 29 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Jyot International Marketing Limited reported a standalone net profit of ₹26.78 lakh for the quarter ended June 30, 2026, a sharp increase from ₹1.87 lakh in the corresponding period of FY25. Revenue from operations rose 104% year-on-year to ₹120.04 lakh, up from ₹58.67 lakh in Q1FY25.

The Ahmedabad-based non-banking financial company (NBFC) saw its total income reach ₹135.00 lakh, comprising ₹120.04 lakh from operations and ₹14.96 lakh from other income. Total expenses stood at ₹25.36 lakh, primarily driven by depreciation and amortisation of ₹80.94 lakh, though finance costs were minimal at ₹1.83 lakh.

Consolidated Performance

On a consolidated basis, which includes subsidiary Efficient Tie Up Private Limited, net profit was ₹18.31 lakh, down from ₹41.96 lakh in Q1FY25. Consolidated revenue from operations remained flat at ₹120.04 lakh. Other income dropped significantly to ₹14.96 lakh from ₹64.93 lakh in the prior year quarter. Total consolidated expenses were ₹109.92 lakh, with finance costs accounting for ₹80.94 lakh.

What the Numbers Show

A critical divergence exists between the company's top-line growth and its cash realization. While revenue from operations more than doubled to ₹120.04 lakh, this figure is predominantly interest income. The auditor’s report emphasizes that only ₹31.75 lakh was actually recovered against this booked amount. This suggests that while accounting profits have risen sharply, the underlying liquidity generation from core lending activities remains constrained, with over 73% of the interest income yet to be collected in cash.

Auditor Emphasis of Matter

Independent auditors Labadiya & Mehta included two significant emphasis of matter paragraphs in their limited review report:

• Low Recovery Rate: The company booked interest income of ₹120.04 lakh but recovered only ₹31.75 lakh during the quarter.
• Unprovided Tax Demand: The Income Tax Department raised a demand of ₹5,023.17 lakh for FY22 under an Assessment Order. Although the company filed an appeal, it was rejected due to delayed filing. No provision for this liability has been made in the books of accounts.

The Board of Directors approved the unaudited financial results in a meeting held on August 13, 2026. The trading window for designated persons will reopen 48 hours after the declaration of these results.