JLA Infraville Shoppers Limited has submitted a clarification letter to BSE Limited regarding its quarterly compliance obligations under SEBI listing regulations. The company has declared its exemption from disclosing Q3FY26 financial results due to its listing status on the SME platform.

Regulatory Exemption Under SME Platform

The company has clarified that it will not disclose financial results for the December quarter ended 31.12.2025, citing its listing on the SME platform. Under Regulation 33(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, entities listed on SME exchanges are required to file financial statements on a half-yearly basis rather than quarterly.

Inadvertent Compliance Filing

JLA Infraville Shoppers acknowledged that it had inadvertently filed a prior intimation of board meeting for approval of unaudited financial results due to oversight. The company had already closed the trading window on 1st January 2026 and submitted the required quarterly compliances before realizing the regulatory exemption applicable to SME-listed entities.

The company's letter, dated 30.01.2026 and digitally signed by Director Chirag (DIN: 10728185), was addressed to the Manager of the Department of Corporate Service at BSE Limited. The communication serves as a continuation of earlier quarterly compliance submissions for the December quarter.

Request for Trading Window Reopening

JLA Infraville Shoppers has formally requested BSE to reopen the trading window on the stock exchange and acknowledge that the company is not required to file financial results for the December quarter ended 31.12.2025. This request stems from the company's realization of its SME platform status and the corresponding regulatory exemptions.

The clarification letter demonstrates the company's commitment to regulatory compliance while seeking appropriate relief under SME platform regulations that govern its listing obligations.

JLA Infraville Shoppers Limited, a company listed on the Bombay Stock Exchange, has announced its audited financial results for the quarter and half-year ended September 2025. The results, approved by the Board of Directors on November 8, 2025, reveal a shift from profit to loss compared to the previous year.

Financial Performance

The company's financial performance shows a significant downturn:

All figures in ₹ lakhs

The table clearly illustrates the company's transition from a profit-making position to incurring losses. The loss before taxation for the half-year period stands at ₹10.92 lakhs, contrasting with the profit of ₹17.11 lakhs reported in the corresponding period of the previous year.

Cash Flow Concerns

Of particular note is the significant negative swing in cash flows from operating activities. The company reported negative cash flows of ₹42.04 lakhs for the current period, a stark contrast to the positive ₹377.18 lakhs in the previous year. This substantial decrease in operating cash flow may raise concerns about the company's operational efficiency and liquidity position.

Regulatory Compliance

In its communication to the Bombay Stock Exchange, JLA Infraville Shoppers Limited confirmed that Regulation 32 of SEBI (LODR) Regulations 2015 is not applicable to the company. This regulation pertains to the reporting of deviations or variations in the use of funds raised through public issues, rights issues, or preferential issues. The company stated that it has not issued any equity shares through these means during the period under review.

Audit and Review

The financial results were reviewed by Kamal Gupta Associates, Chartered Accountants, ensuring compliance with regulatory requirements. The Board meeting to approve these results was held on November 8, 2025, from 6:00 PM to 6:30 PM.

While the company has not provided specific reasons for the downturn in its financial performance, the reported figures indicate challenging times for JLA Infraville Shoppers Limited. Investors and stakeholders may want to keep a close eye on the company's future announcements and strategies to address these financial challenges.