Integrated Filing (Finance) Ind AS


JDS FINANCE COMPANY LIMITED

General Information
BSE Scrip code 000000
NSE Symbol*NOTLISTED
MSEI Symbol *JDSFIN
ISIN*INE751801018
Type of companySME
Class of securityEquity
Date of start of financial year01-04-2025
Date of end of financial year31-03-2026
Date of board meeting when results were approved05-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange29-04-2026
Description of presentation currencyINR
Level of roundingLakhs
Reporting TypeQuarterly
Reporting QuarterFourth quarter
Nature of report standalone or consolidatedStandalone
Whether results are audited or unaudited for the quarter endedUnaudited
Whether results are audited or unaudited for the Year to date for current period ended/year endedUnaudited
Segment ReportingGeographical
Description of single segment
Start date of board meeting05-05-2026
Start time of board meeting11:00:00
End date of board meeting05-05-2026
End time of board meeting11:30:00
Whether cash flow statement is applicable on companyNo
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualificationNot applicable
Whether the company has any related party?No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?No
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/publicNA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank's staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.NA
(III) Whether the company is a 'high value debt listed entity' according to regulation 15 (1A)?No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?NoTextual Information(1)

Amount in (Lakhs)

Financial Results - Ind-AS
Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-01-202601-04-2025
Date of end of reporting period31-03-202631-03-2026
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
Part IBlue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1Income
Revenue from operations0.000.00
Other income0.000.00
Total income0.000.00
2Expenses
(a)Cost of materials consumed0.000.00
(b)Purchases of stock-in-trade0.000.00
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade0.0039.00
(d)Employee benefit expense0.000.00
(e)Finance costs0.000.00
(f)Depreciation, depletion and amortisation expense0.000.00
(g)Other Expenses
1Other Expense0.120.28
Total other expenses0.120.28
Total expenses0.120.12
3Total profit before exceptional items and tax0.120.28
4Exceptional items0.000.00
5Total profit before tax0.120.28
6Tax expense
7Current tax0.000.00
8Deferred tax0.000.00
9Total tax expenses0.000.00
10Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement0.000.00
11Net Profit Loss for the period from continuing operations0.120.12
12Profit (loss) from discontinued operations before tax0.000.00
13Tax expense of discontinued operations0.000.00
14Net profit (loss) from discontinued operation after tax0.000.00
15Share of profit (loss) of associates and joint ventures accounted for using equity method0.000.00
16Total profit (loss) for period0.120.28
17Other comprehensive income net of taxes0.000.00
18Total Comprehensive Income for the period0.120.28
19Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21Details of equity share capital
Paid-up equity share capital573.50573.50
Face value of equity share capital1010
22Reserves excluding revaluation reserve0.00
23Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations00
Diluted earnings (loss) per share from continuing operations00
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations00
Diluted earnings (loss) per share from discontinued operations00
iiiEarnings per equity share (for continuing and discontinued operations)
Basic earnings (loss) per share from continuing and discontinued operations00
Diluted earnings (loss) per share from continuing and discontinued operations00
24Debt equity ratio
25Debt service coverage ratio
26Interest service coverage ratio
27Remarks for debt equity ratio
28Remarks for debt service coverage ratio
29Remarks for interest service coverage ratio
30Disclosure of notes on financial results

Amount in (Lakhs)

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-01-202601-04-2025
Date of end of reporting period31-03-202631-03-2026
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
1Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3(Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Assets
Un-allocable Assets0.000.00
Net Segment Assets0.000.00
4Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities0.000.00
Net Segment Liabilities0.000.00
Disclosure of notes on segments

Amount in (Lakhs)

Other Comprehensive Income
Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-01-202601-04-2025
Date of end of reporting period31-03-202631-03-2026
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
Other comprehensive income [Abstract]
1Amount of items that will not be reclassified to profit and loss
No records available
Total Amount of items that will not be reclassified to profit and loss
2Income tax relating to items that will not be reclassified to profit or loss0.000.00
3Amount of items that will be reclassified to profit and loss
No records available
Total Amount of items that will be reclassified to profit and loss
4Income tax relating to items that will be reclassified to profit or loss0.000.00
5Total Other comprehensive income

Amount in (Lakhs)



Statement of Asset and Liabilities
ParticularsYear ended (dd-mm-yyyy)
Date of start of reporting period01-04-2025
Date of end of reporting period31-03-2026
Whether results are audited or unauditedUnaudited
Nature of report standalone or consolidatedStandalone
Assets
1Non-current assets
Property, plant and equipment0.00
Capital work-in-progress0.00
Investment property0.00
Goodwill0.00
Other intangible assets0.00
Intangible assets under development0.00
Biological assets other than bearer plants0.00
Investments accounted for using equity method0.00
Non-current financial assets
Non-current investments0.00
Trade receivables, non-current0.00
Loans, non-current0.00
Other non-current financial assets
Total of other non-current financial assets
Total non-current financial assets0.00
Deferred tax assets (net)0.00
Other financial assets
Total of other non-current assets
Total non-current assets0.00
2Current assets
Inventories273.20
Current financial asset
Current investments0.00
Trade receivables, current0.00
Cash and cash equivalents0.15
Bank balance other than cash and cash equivalents0.00
Loans, current7.06
Other current financial assets
Total of Other current financial assets
Total current financial assets7.21
Current tax assets (net)0.00
Other current assets
Total of other current assets
Total current assets280.41
3Non-current assets classified as held for sale0.00
4Regulatory deferral account debit balances and related deferred tax Assets0.00
Total assets280.41
Equity and liabilities
1Equity
Equity attributable to owners of parent
Equity share capital573.50
Other equity420.20
Total equity attributable to owners of parent153.30
Non controlling interest
Total equity153.30
2Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises0.00
Total Trade payable0.00
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities0.00
Provisions, non-current0.00
Deferred tax liabilities (net)0.00
Deferred government grants, Non-current0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities0.00
Current liabilities
Current financial liabilities
Borrowings, current126.05
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises0.00
Total Trade payable0.00
Other current financial liabilities
Total of other current financial liabilities
Total current financial liabilities126.05
Other current liabilities
1other current liabilities1.06
Total of other current liabilities1.06
Provisions, current0.00
Current tax liabilities (Net)0.00
Deferred government grants, Current0.00
Total current liabilities127.11
3Liabilities directly associated with assets in disposal group classified as held for sale0.00
4Regulatory deferral account credit balances and related deferred tax liability0.00
Total liabilities127.11
Total equity and liabilites280.41
Disclosure of notes on assets and liabilities

Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Sr. No.Details of the party (listed entity /subsidiary) entering into the transactionDetails of the counterpartyType of related party transactionDetails of other related party transactionValue of the related party transaction as approved by the audit committeeRemarks on approval by audit committeeValue of the related party transaction ratified by the audit committeeDate of Audit Committee Meeting where the ratification was approvedValue of transaction during the reporting periodIn case monies are due to either party as a result of the transactionIn case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investmentsDetails of the loans, inter-corporate deposits, advances or investments
NameNameRelationship of the counterparty with the listed entity or its subsidiaryOpening balanceClosing balanceNature of indebtedness (loan/ issuance of debt/ any other etc.)Details of other indebtednessCostTenureNature (loan/ advance/ intercorporate deposit/ investment)Interest Rate (%)TenureSecured/ unsecuredPurpose for which the funds will be utilised by the ultimate recipient of funds (endusage)Notes
No records available