KJMC Financial Services Limited has announced its unaudited financial results for the quarter and nine months ended December 31, 2025. The Non-Banking Finance Company (NBFC), primarily engaged in investment and financing activities, reported improved performance across key financial metrics during the reporting period.

Standalone Financial Performance

The company's standalone operations showed significant improvement in profitability during Q3FY26. Net profit after tax increased substantially to ₹15.66 lakhs compared to ₹0.32 lakhs in the corresponding quarter of the previous year.

For the nine-month period ended December 31, 2025, standalone performance remained strong with total income reaching ₹541.26 lakhs compared to ₹496.89 lakhs in the previous year. Net profit for the nine-month period stood at ₹179.83 lakhs versus ₹123.10 lakhs in the corresponding period of FY25.

Consolidated Financial Results

The consolidated results, which include the company's subsidiaries and associates, demonstrated even stronger performance. Consolidated net profit for Q3FY26 reached ₹23.12 lakhs compared to ₹2.53 lakhs in Q3FY25.

Revenue Composition and Business Segments

The company's revenue streams include interest income, dividend income, income from shares and securities trading, and professional fees. Interest income for the standalone entity increased to ₹54.44 lakhs in Q3FY26 from ₹24.98 lakhs in Q3FY25. Income from shares and securities trading contributed ₹81.48 lakhs during the quarter compared to ₹95.12 lakhs in the previous year.

Other Comprehensive Income Impact

Despite positive operational performance, the company reported negative other comprehensive income due to net loss on equity instruments through OCI. This resulted in total comprehensive income of negative ₹901.79 lakhs for standalone operations and negative ₹1,569.76 lakhs for consolidated operations during Q3FY26.

Corporate Structure and Governance

The consolidated results include KJMC Trading & Agency Limited (subsidiary), KJMC Investments Company (step-down subsidiary), and KIMC Platinum Builders Private Limited (associate). The Board of Directors approved these results at their meeting held on February 13, 2026, with the Audit Committee having reviewed the financial statements prior to board approval.

Regulatory Compliance

The company has prepared its financial results in accordance with Indian Accounting Standards (Ind AS) and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The statutory auditors TLB & Co. have conducted a limited review of the results and issued unmodified review reports for both standalone and consolidated financial statements.

KJMC Financial Services Limited has reported a significant change in its shareholding structure, with Mrs. Chanddevi Jain, a member of the promoter group, increasing her stake in the company through a share transmission.

Key Details of the Transaction

• Shares Acquired: Mrs. Chanddevi Jain received 2,13,000 equity shares through transmission
• Date of Acquisition: September 15, 2025
• Transaction Type: Inter-se transfer
• Shareholding Change:
  • Before: 18,70,076 shares (39.08% of total share capital)
  • After: 20,83,076 shares (43.53% of total share capital)
• Increase in Shareholding: 4.45 percentage points

Regulatory Compliance

The company has made the necessary disclosures under Regulation 29(2) and Regulation 10(6) of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011. The acquisition falls under the exemption provided in Regulation 10(1)(g) of the SEBI (SAST) Regulations, 2011, which covers acquisitions by way of transmission, succession, or inheritance.

Impact on Company Structure

Despite the significant increase in Mrs. Jain's shareholding, the total equity share capital of KJMC Financial Services Limited remains unchanged at Rs. 4,78,57,400. This transmission of shares has not altered the company's overall capital structure but has consolidated the promoter group's control.

Market Implications

As a result of this transaction, Mrs. Chanddevi Jain now holds a substantial 43.53% stake in KJMC Financial Services Limited. This increased promoter holding could potentially impact the stock's liquidity and may be of interest to market participants and investors monitoring ownership patterns in the company.

The company has duly informed the BSE Limited about this change in shareholding, ensuring transparency and compliance with regulatory requirements.