Below is a structured extraction of the relevant and actionable financial information from the Jamna Auto Industries Ltd. results filing dated August 14, 2025:
1. Auditor’s Note
- Type of report: Limited Review Report by Price Waterhouse Chartered Accountants LLP.
- Conclusion:
- No qualifications or concerns raised.
- The auditors issued an unmodified report on both standalone and consolidated unaudited financial results for the quarter ended June 30, 2025.
- Nothing has come to their attention indicating material misstatements or non-compliance with applicable accounting standards and SEBI regulations.
Actionable insight: Auditor’s report is clean; no red flags.
2. Financial Performance
Periods Covered:
- Latest quarter: Q1 FY26 (April-June 2025)
- Immediately preceding quarter: Q4 FY25 (Jan-Mar 2025)
- Same quarter previous year: Q1 FY25 (April-June 2024)
- Full financial year: FY25 (April 2024 - March 2025) and FY24 for comparison
Key Financial Figures (Rs. in lakhs)
| Particulars | Q1 FY26 (Jun 30, 2025) | Q4 FY25 (Mar 31, 2025) | Q1 FY25 (Jun 30, 2024) | FY25 (Mar 31, 2025) | FY24 (Mar 31, 2024) (for reference) |
|---|---|---|---|---|---|
| Consolidated | |||||
| Revenue from operations | 57,332.60 | 63,771.35 | 55,713.65 | 227,013.73 | - |
| Other income | 201.57 | 167.81 | 157.46 | 593.78 | - |
| Total income | 57,534.17 | 63,939.16 | 55,871.11 | 227,607.51 | - |
| Total expenses | 49,706.26 | 55,420.73 | 48,232.52 | 196,861.26 | - |
| EBITDA (PBT before finance, depn, tax) | 7,827.91 | 8,518.43 | 7,638.59 | 30,746.25 | - |
| Finance costs | 65.24 | 167.45 | 93.13 | 455.74 | - |
| Depreciation & amortisation | 1,312.95 | 1,124.74 | 1,086.30 | 4,715.34 | - |
| Profit before tax (PBT) | 6,449.72 | 7,226.24 | 6,459.16 | 25,575.17 | - |
| Income tax expense (net) | 1,875.22 | 2,194.34 | 1,820.70 | 7,543.21 | - |
| Net profit | 4,574.50 | 5,031.90 | 4,638.46 | 18,031.96 | - |
| Other comprehensive income (net) | 8.55 | 121.43 | (11.56) | 0.70 | - |
| Total comprehensive income | 4,583.05 | 5,153.33 | 4,626.90 | 18,032.66 | - |
| EPS (Basic, Rs.) | 1.15 | 1.27 | 1.16 | 4.52 | - |
| EPS (Diluted, Rs.) | 1.14 | 1.26 | 1.16 | 4.51 | - |
| Particulars | Q1 FY26 (Jun 30, 2025) | Q4 FY25 (Mar 31, 2025) | Q1 FY25 (Jun 30, 2024) | FY25 (Mar 31, 2025) | FY24 (Mar 31, 2024) (for reference) |
|---|---|---|---|---|---|
| Standalone | |||||
| Revenue from operations | 56,028.02 | 62,019.67 | 54,232.10 | 221,185.27 | - |
| Other income | 895.00 | 1,068.81 | 511.09 | 2,855.20 | - |
| Total income | 56,923.02 | 63,088.48 | 54,743.19 | 224,040.47 | - |
| Total expenses | 48,429.03 | 53,622.74 | 46,920.12 | 190,757.01 | - |
| EBITDA (PBT before finance, depn, tax) | 8,493.99 | 9,465.74 | 7,823.07 | 33,283.46 | - |
| Finance costs | 56.53 | 151.45 | 83.20 | 410.78 | - |
| Depreciation & amortisation | 1,269.68 | 1,065.77 | 994.11 | 4,438.84 | - |
| Profit before tax (PBT) | 7,167.78 | 8,248.52 | 6,745.76 | 28,433.84 | - |
| Income tax expense (net) | 1,829.39 | 2,156.51 | 1,744.50 | 7,320.82 | - |
| Net profit | 5,338.39 | 6,092.01 | 5,001.26 | 21,113.02 | - |
| Other comprehensive income (net) | (7.63) | 97.80 | (10.75) | (30.72) | - |
| Total comprehensive income | 5,330.76 | 6,189.81 | 4,990.51 | 21,082.30 | - |
| EPS (Basic, Rs.) | 1.34 | 1.52 | 1.25 | 5.29 | - |
| EPS (Diluted, Rs.) | 1.34 | 1.52 | 1.25 | 5.28 | - |
3. Detailed Notes / Management Commentary
- The results have been prepared in accordance with Indian Accounting Standards (Ind-AS) under Companies Act, 2013.
- The figures for the March quarter are balancing figures between audited full-year results and unaudited year-to-date figures.
- The Group and Company operate in a single business segment: manufacturing of automotive suspension products (Parabolic/Tapered leaf springs and Lift axle).
- No segment disclosures are required as per IND AS 108.
- No changes in accounting policies or material adjustments reported.
- No caveats or qualifications from auditors.
- No commentary on financial services metrics (AUM, NPAs, slippages) as the company is a manufacturing entity.
4. Segment Information
- The company and group operate in a single business segment: Automotive suspension manufacturing.
- No segment-wise or geographic revenue/profit breakdown provided or required.
5. Capex, Projects, and Corporate Activity
- No information provided or disclosed regarding:
- Capital expenditure (planned or executed)
- Ongoing or planned projects
- Writedowns, writebacks, impairments, or provisions
- Acquisitions, disposals, divestitures, or mergers
- Restructuring efforts, cost-cutting measures, or strategic shifts
6. Standalone vs Consolidated
- Both Standalone and Consolidated unaudited financial results for Q1 FY26 and comparative periods are provided.
- Consolidated results include the holding company and subsidiaries:
- Jai Suspension Systems Private Limited
- Jai Suspensions Limited
- Jai Automotive Components Limited
- Standalone results pertain only to Jamna Auto Industries Limited.
Summary for Investment Analysis Team
| Aspect | Key Points |
|---|---|
| Auditor’s Note | Clean limited review report with no qualifications or concerns. |
| Revenue (Q1 FY26) | Consolidated: Rs. 57,333 lakhs; Standalone: Rs. 56,028 lakhs. |
| Revenue Trend | Q1 FY26 revenue slightly up vs Q1 FY25; down vs Q4 FY25 (seasonal/quarterly variation). |
| Profitability (Q1 FY26) | Consolidated net profit Rs. 4,575 lakhs; Standalone net profit Rs. 5,338 lakhs. |
| Margins | EBITDA margin approx. 13.6% (Consolidated Q1 FY26: 7,828/57,534); Standalone slightly higher. |
| EPS (Q1 FY26) | Consolidated basic EPS Rs. 1.15; Standalone basic EPS Rs. 1.34. |
| Segment | Single segment - automotive suspension manufacturing; no segment disclosures required. |
| Corporate Activity | No disclosures on capex, projects, M&A, impairments, or restructuring. |
| Accounting Policies | No changes or material adjustments reported. |
| Consolidation | Consolidated results include 3 subsidiaries; standalone results also provided. |
No immediate red flags or concerns. Financial performance shows stable revenue and profitability with slight quarter-on-quarter variation. The company continues to operate in a single segment with no reported changes in accounting or corporate structure.
Please advise if you require further analysis or specific ratio calculations.