Jyot International Marketing Limited concluded its fourth board meeting of FY27 on Monday, August 31, 2026. The directors approved the Board’s Report for the financial year ended March 31, 2026, and fixed the date for the company’s 38th Annual General Meeting (AGM).

The meeting, held at the company’s registered office in Ahmedabad, commenced at 5:00 pm and concluded at 6:30 pm. The Board authorized the signing of the annual report on behalf of the directors.

AGM Details and Voting Procedures

The Board has scheduled the 38th AGM for Tuesday, September 29, 2026. The meeting will be held at 12:00 pm at the registered office located at Room No. 1, Pandurang Society, Judges Bunglow Road, Bodakdev, Ahmedabad.

To facilitate shareholder participation, the Board approved the following procedural details:

The cut-off date for determining member eligibility for remote e-voting and voting at the AGM is set for Tuesday, September 22, 2026. The Board appointed M/s. Nisarg Sharma & Associates, Practising Company Secretaries, as the scrutinizer to oversee the voting process.

This intimation was issued pursuant to Regulation 30 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.