J.A. Finance Ltd — Results, 27-05-2025: Integrated Filing

Date: 27th May, 2025

To

The Manager

Corporate Relationship Department,

BSE Limited

P. J. Towers, Dalal Street,

Mumbai-400001

Scrip Code: 543860

To

The Manager

Listing Department

The Calcutta Stock Exchange Limited

7, Lyons Range, Dalhousie, Kolkata-700001, West

Bengal

Scrip Code: 20067

Subject: Outcome of Board Meeting held on 27th May, 2025

Dear Sir/ Madam,

Pursuant to Regulation 30 and 33 read with Para A of Part A of Schedule III of the SEBI (Listing Obligations

and Disclosure Requirements) Regulations, 2015 ("Listing Regulations"), the Board of Directors have inter

alia approved and taken on record the following at its meeting held today i.e. Tuesday, 27th May, 2025:

1. Audited Financial Results for the quarter and financial year ended 31st March, 2025, the Statement of

Cash Flow and Statement of Assets and Liabilities as at 31st March, 2025 along with Auditors Report

thereon are enclosed herewith.

The Board Meeting was commenced at 12:15 P: M. and concluded at 02:00 P.M

Kindly take on the record and acknowledge the receipt.

Thanking you,

For, J. A. Finance Limited

Simi Sen

Company Secretary

Encl: As above

----------------Page (0) Break----------------

CKSK Noredi& Co

a

Virdi Niwas, M. Road, thupur,

Jamshedpur - 83lml, Jharkhand

GSTiN- 2oAAFFS.i 613J I ZNI

o6s7 - 23206s6, 232069tE

in@sknaradl.co.in

@ rvrvusknaredl.co.ln

lN D lA Chartered AccountanG

Indet Auditor's Review Rert on theOuarterlvand Yearly AuditedFinancialResults olthe

ComoanvPursuant torhe Resulation 33 of thSEBI (Listin

Opinion

we have audited the accompanying Financial Results of J.A. Finance Ltd. (the ..company"),

fbr thequaner ended March 31. 2025

and for the year ended March 31,2025 togethei wittr notls ii.,e.eon 1tt,e"Statement"),

aftached herewith, b^eing submitted by the company pursuant to the requirement of

Regulation 33 of SEBI (Listing obrigations and Iiisclosure R"quii"-ertr; n.grrutioir, 20r5,

asamended (the "Listing Regulations").

In our opinion and to best ofour information and according to explanations given to us, the Statement:

i' is presented in accordance with

requirements of Regulation 33 ofthe Listing Regulations in this

regard; and

ii' gives a true and flair view

in conformity with the applicable Accounting Standards and other

accounting principles ge19r1l!r accepted in India, of tne net pront andothei coirprehensive

income and other financiar information of the company for the quarter aJ y"ui .ro"a rrau..r,

31,2025.

Basis for Opinion

es Oblisations and Disclutrem

ons2as am

To

The Board of Directors of

J.A. Finance Ltd.

Report on the audit ofthe financial statements

This Statement which is responsibiliry of the company's management and approvedby the Board of

Directors has beencompiled from annucial statements. The Company's Management

and Board olDirectors are responsible

we conducted our audit in accordance with the Standards on Auditing (..SAs,,)

specified under sub_section (10) of Section 143 of the.Companies

Act, 2013 (the ,,nct,1. dui ."rponritiliti", under those

Standards are further described in the "Auditor's Responsitilities forthe Audit'of ti" pinun.iur n.rrrfl

section ofour report. We are independent ofthe Company in accordance with the Code of Ethics issued

by the Institute of Chartered Accountants of tnaia together with the ethical

requireme-nts thut ar.relevant to our audit ofthe financial

results under the piovisions ofthe Act and the Rules thereunder.

and we have fulfilled our other ethical responsibilities in accordance with these ."qri."."no una,r,"

Code ofEthics-

we believe that the audit evidence we have obtained is sufficient and appropriate to provide

a basis forour opinion.

Management's and Board of Director's Responsib ities for the Financiar Resurts

true and fair view ofthe net profit andon and presentation ofthe Statement that give astve lncomeofthe company and other financial

Ol,rlc6.

'fid,i,.€f/ut Jeipul,

Ict*rtt, prne, Ranflr

----------------Page (1) Break----------------

information in accordance with Ind AS, as specified under Section 133 ofthe Act read with

relevantrules issued there under, the circulars guidelines ana

airectlons issued by tr," n.r"*" g"rk of India(RBI) from time

to time ("RBI Guiderinis") and other accounting principre, g"r;;;lt;;;ted in India

and in compliance. wirh Reguration 33 or the Lisinj n.grt"rions. This ;pon;ibiritf ai.o

inctrae,maintenance of adequate accounting records in u.I"oJu-n." with

the provisions of the Act forsafeguarding of rhe

assets of the -ompanv una ioi pr"r"ntirg und ;;;";;; r.iuo. ara o*re.

irregularities; selection and apprication .ir ,ippr"p.i"i" il.ornting policies; making judgments

andestimates that are reasonabre and prudent; *{a.rig", imft",,"ntition

una n,uint-#n'"" 'of adequateintemal financial controls that

were operating efrectively foiensuring the accuracy and completeness of

the accounting records. relevant to the preplration aij presentation- of the statement. thui giu"

u t."and fair view and are free from materiar misstate..ni, *ri"tr,".

are to fraud or error.

In preparing the statements, the Board.of Directors are responsible.for

assessing the Company,s abilityto continue as a going concem, discrosing,

as applicabre, ,rI*".. rerated to going concem and using thegoing concem

basis of accounting unress-tle ilil;i;il;;rs either intends ro Iiquidate the company

or to cease operations, or has no realistic altemative but to do so.

The Board of Directors are arso responsible for overseeing the company,s financiar reporting

process.

Auditor's Responsibirities for the Audit of the Financiar Resurts

our objectives are to obtain reasonable assurance about whether the

statements as a whole is fiee frommaterial misstatement. whether- due to

fraud o, ..ro,, unJio-irru" un uuJi o.i, ,"pi.t'it,-ut'in.tua.. ou.opinion'

Reasonable assurancejs a high level orurru.unt" urt is not a guarantee that an audit conducted

in accordance with SAs will always -dete.t u ,"t".iui ,L.L',"."n, when it

exists. Misstatements canarise from fraud or error and are considered

materiar ii,-ina;vidua[y or in the aggregate, they courdreasonably

be expected to influence the economic de"isions oruse.s taken on the basis of statements.

As part of an audit in accordance with SAs, we exercise

professional judgment and maintainprofessional skepticism throughout

the audit. We also:

o ldentify

and assess the risks of material misstatement ofthe financial statements, whether due to

fraud or error, design and perform audit p.o""arr".-r..ponsive to those risks,

and obtain auditevidence that is sufficient and appropriaL to proviae

a basis for *. ;pl;-;. t;""risk of notdetecting a materiar

misstatemenl resurting flrom fraud is higher ttun io. on. -..irttirg r.omeror,

as fraud may involve colusion, forgJry, intentionar omi-ssions, ,ir..p."r"noJonr, or,rr"

override of intemal control.

o obtain an

understanding of intemal control relevant to the audit in order to design audit

procedures thar are appropriate in the circumstances. Under Section r+spi tii"ithJi.,, *" u."

also responsibre for expiessing our opinion o" *r,.,n". tne companfiil ri.or"," i*.-rr

financial contrors with .eferenci a n"ur.i"r r"i"r"ri, r" prace and the operating

effectivenessolsuch controls.

o Evaluate the

appropriateness of accounting policies used and the reasonableness of accounting

estimates and related disclosures made by ,ii rnunug"rn"ntr.

Conclude on the appropriateness ofmanagement's use of the going concem

basis of accountingand, based on the audit evidence obtained, whether a

material uncertainty exists related toevents or conditions

that may castsignificant doubt on the Company,s ability to continue as

agoing concern. If we conclude that a material uncertaintyexrsts, we

are required to drawattention

in our auditor's report to thesures in the financial statements or. if such

----------------Page (2) Break----------------

disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit

evidence obtained up to the date of our auditor's report. However, future events or conditions

may cause the company to cease to continue as a going concern.

r Evaluate the overall presentation, structure

and content of the financial statements, including the

disclosures and whether the financial statements represent the underlying transactions and

events in a manner that achieves fair presentation.

we communicate with those charged with governance regarding, among other matters, the planned

scope and timing of the audit and significant audit findings, including any significant deficiencies in

intemal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant

ethical requirements regarding independence, and to communicate with them all relationships and other

matters that may reasonably be thought to bear on our independence, and where applicable, related

safeguards.

0thcr Matter

The statement includes the results for the quarter ended March 31,2025 being the balancing figure

between the audited figures in respect of full financial year ended March 31, 2025 and the published

unaudited year-to- date figures up to the third quarter ofthe current financial year, which were subject

to a limited review by us, as required under the Listing Regulations.

ForSKNaredi&Co

Chartered Accountants

ICAI Firm Regn. No: 003333C

(Harsimran Singh)

Partner

M. No - 417626

Jamshedpur, India.

May 27,2025

UDIN - 254I7626BMKYDT8502

----------------Page (3) Break----------------

Audilcd Stra.m.nl ofProrit atrd l-oss for thc Qu.rtcr rnd year edcd otr Mffch 31. 2025

CIN r L65999W8 I 993PLC058703

Regd. Off. - lst Floor, 7B, Purwani Chambers, Kiran Shankar Roy Road, Kolkata - 700001 (West B€o8al)

Website r wrxwjafi nance.co.in(Rs in Lakhs)

$rinancettd

J.A. FINANCE LTD.

Quarter endedYear endedPerlicularsllarch Jl,

DecembelUarch 31,llarch 31,\larch -ll,

(audited)(uttaudited)

57.25

1.39

(audited) (audited) (audited)l.

Rcvenue from opcrrlions(a)

lnterest lncome(b)

Fees and Commission lnmme(c)

Net Gain on Fair Value ChangesTotrl

Revenuc From oparslionsII.

Other lncomelII.

Total Income (t + Il)

4t.55

0.10

0.2t

52.A

0.50

15.t2

213.A

1.90

I 1.60

272.22

l t.00

22.4111.915{t.6{

68.35227.t1305.6{

0.170.410.540.42{2.{0

58.6{68.17221.65t06.06

lV- ErpcrNes:(a)

Finance Costs(b)

lmpairment on Financial lnsfumenrs(c)

Employee benefits expenses(d)

Depreciation amonisation and impairment(e)

Olher ExpensesTot.l

expenses (Iv)

5.78

(0.1s)

1E.19

0.03

4.51

1.31

(0.03)

15.15

0.03

4.50

t0.93

(0.0r )

13.E2

0.03

4.73

32.71

0.36

65.11

0.12

19.41

9l.50

(0.50)

59.73

0.t2

26.7228.9626.9629.50ll7.1t

177.57

V, ProIit(loss) before excepaiotrrl itcms rrld tll ([l - IU

VI. Exceptional items

VII. ProfiU(loss) beforc tor (V + Vl)

I l.l-t31.6139.26128.{9

13.{{31.6739.26110.18t28.19

VIIlTax expense:(a)

Current tax(b)

Deferred rax(c)

Adjustnent of taxes ofearlier year

Totsl asx crpeDse (VIII)

3.607.62

0.32

6.02

( r.2l )

25.t9

89.67

28.4E

89.3t1.20)

92.9t7.91{.82I11.8621.28

l1(. ProfiU(loss) for lhe yesr (\' - Vllt)23.733J.{5-t.18

t 0t.2 |

X. Othercompr.halsiveincomc(loss)

A hems that will not be r€classified to profit or loss:

(a) R€-measurcment oflosses on defined bercfit plans

(a) Net gain / (loss) on Equity ifftruments through OCI

(b) Income tax relating to items that will not b€ ,eclassified to profit or

lossSubtoaal (A)

B. ltems that will be r€claslified to profit or loss

(a) Net gain/ (loss) on debt instrumenrs through OCI

(b) Income tax relatiDg to items that will b€ ,eclassified to profrt or

lo6sSubaotrl (B)

Other coEpfth.Dsive incomc(loss) for thc ycrr (A + B)

XI. Total Comprehensiv. Income(Loss) for the year (lX.rX)

3.83

3.83

5.27

0.36

t5.22

3.83

(t.42\

0.367.663.57

5.6319.05(r.06)

7.661.57s.6319.05(1.06

71.8127.30.10.071J.57!00.t5

XII. Errttittgs per shlre:

Face Value Rs. l0 each:

Basic

Diluled(0.75)(0.75)0.220.220.320.32(0.04)(0.04)0.950.95

DIRECTOR

4

May 27.2025

amshedpur, lndia(Akshay Goyal)Managing Director

(DlN - 00201393)

For snd o! behalfofthe Bo.rd

For J.A. Finsoc. Ltd-

F o r t0prAl6ll9*fth6AejCvbbl E D

109.94

0.44

//

----------------Page (4) Break----------------

J.A.FINANCE LTD.

l. Auditcd Balance Shect rs aa ltlrrch 31.2025

$rinancel-tO.

(Rs in Lakhs

As at

March 31,2025ParticularsMarch 31.2024

.{s a

ASSETSI

FINANCIAL ASSETS

(a) Cash and Cash Equivalents

(b) Bank Balance other than (a) above

(c) Derivative Financial Instruments

(d) Receivables

(i) Trade Receivables

(ii) Other Receivables

(e) Loans

(0 Investments

(g) Other Financial Assets

204.82

0.77

2,282.82

89.83

0.59

2,137 -4'l

316.92

0.36

2e75.542,660.11NON.FINANCIAL ASSETS

(a) lnventories

(b) Cuf€nt Ta\ Assets (Net)

(c) Defened Ta,\ Assets (Net)

(d) Investment Property

(e) Biological Ass€ts other than Bearer plants(0

Property, Plant and Equipmenr(g)

Capital Work-in-Prog.Ess(h)

Intalgibles Assers under Development(i)

Goodwill(j)

Other Intangibte Assers(k)

Other Non - Financial assets

36.0836.17

0. r70.29

6.5 r21.00

12.7658.06

TOT,TL ASSE'I'S2,{t8.292.718.23

II. LIABILITTES A]\ID EQUTTY

LIABTLITIESI

FINANCIALLIABTLITIES

(a) Derivative Financial Instrumenls

(b) Payables

(l) Trade Payables

(i) Total outstading dues of micro enterprises and small enterprises

(ii) Total oustanding du€s ofcteditors olher than micro enterprises and smal enterprises

(ll) Other Payabl€s

(i) Total outstanding dues of mic.o enterprises and small enterprises

(ii) Total ousfanding dues ofCreditors other than micro ent€rprises and small enterpds€s

(c) Debt Securities

(d) Borrowings (Other than Debt Securities)

(e) Deposils

(f) Subordinared Liabilities

G) Olher Financial Liabilities

396.3 |108.12

3.98

{00.28713.[22 NON - FINANCIAL LIABILTTTES

(a) Curenr Tax Liabilites (Net)

(b) Provisions

(c) Deferred Tar Liabilities (Ne0

(d) Other Non- Financial Liabililies

4.090.84

8.12

0.62

12.55

t.8r

EQUITY

(a) Equity Share Capital

(b) O$er Equity

I3..t215.20

1,064.87

939.11

r,064.87

925.t4

2,00t.581,990.02

2.1ut.292118.23TOTAL LI,\BILITIES A\D EQI. IT'I

For J. A. FINANCE LilVtTED

DIRECTOR

2.12

,1.30

----------------Page (5) Break----------------

(Rs in Lakhs)

SrinanceHa.

J.A.FINANCE LTD.

Notes:-2

Cash Flow Statement

ParticulersMarch 3l

2025Merch 3l2021

l'ear endedYear ended

A) Crsh flows from Opersting rctivities

Profit beforc exceptional items and taxes

Adjustments for Non - cash Erpenses

Profit on sale oflnvestment

Depreciation and amonisation expense

Fair values changcs

Impairment on financial instruments

Intcrost Paid

Cash flows from operatirg sctivitics before working crpital chsoges

Adjustmert for working cspitsl ch.[gcs I

( Increas€ydecreas€ in Loans(lncrease)/decrease

in curent tax assels

(lncreaseydecrease in other financial assets

(lncreasqydecrease in other non-fi nancial ass€ts

(lncrease)/decrea-se in Receivables

Increase (decrease) in other financial Iiabilities

Increas€(decreas€) in Payables

Increas€(decrease) in qther non-financial liabilities

Increase/(decrease) in current tax liabilities

Cssh generated from operation!

lncome tax paid (net ofrefund)

Net cash flows from operating actiyitics (A)

B) Cash flows from lnvesting activities

Proceeds from sale of investments at FVOCT

Proc€eds ftom sale of investments at FVTPL

Purchas€ of investments at amortised cost

Net cash used in investing rctivities (B)

C) Cssh flows from Finsncing activities

Repayme of Borrowings (Other than Debt Sccurities)

Interest Paid

Dividend paid

Net cash from(used in) Iinrncing activities (C)

Net increase/(decrease) in cash and cash equivalents (A+B+C)

Cash and cash equivalenls as at April 0l (opening balance)

Cash and cash equivalents as at March 3l (closing balarce)

(145.71)

7.24

0.36

14.49

(0. r8)

(0.32)

|0.72

(0.44)

0.12

(r 1.60)

0.36

32.71

131.87

(r.re)

I I t.00

253.42

6.56(l

r7.56)

128.49

(s.04)

0.12(22.4r)

(0.50)

9t.50

192.16

201.38

4.28

(0.36)

4.39

(0.59)

0.1I

(0.05)

(1.27)

400.04

(22.89)

J77.15

38.46

(78.00)

39.54

( r03.78)(9t.50)

I95.28

142.32

62.19

204,82

254.00

4.42

(s.00)

(3,r5.12

(202.'70),

204.82

2.12

Cash on hand

Balanccs with bank in currcnt accou[ts0.044.'t9

200.00

Cashand cash equivalents.s at March 3l:

ts with maturiof less than three monthsTerm

0.56

r.56

Total2.12201.82

For J. A. FINANCE LIMITED

DIRECTOR

(3t2.41)

(32.7 t\

ar)

----------------Page (6) Break----------------

$rinancertd.

J.A.FINANCE LTD

CIN :- L65999W8 I 993pLC058703

78. Kiran ShankarstFRoad-Pun\\ anKolkataChambers,70000est]

oExtractfduitedFinancraesRullsrfoherrteDAdYrEnded3l\tstarch025

Rs In Lakhs

Year EndedPa rticulrrsuarter Ended

31.t2.2024

Unauditcd

3r.03.2025

Audited

3r.03.2024

Audhed

31.03.202s31.03.202,'

Audi(edAUdited

Total Income from Operations (Net)

Net Profir / (toss) from ordinary activities after tax

42.40

(79.47)

(79.47)

(7r.81)

58.64

23.73

23.73

27.30

68.7'l

34.45

34.45

40.07

227.6s

(4.92'

(4.92)

14.57

306.06

t 0t.2 t

l0r.2 t

| 00.15

et Profir / (Loss) for the period after tax (after extraordinary items)

Total Comprehensive lncome for rhe period

(Comprising Profit/ lLoss) for the period (afler 1ax) and other comprehensive

income (aner tax)

Equity Share Capital

(Face value ofRs I0/- each)1,064.87 t,064.87 t,064.8't t,064.87 r.064.87

Other Equity as shown in Audited Balance Sheet ofthe previous year

Eamings Pcr Sharc (before extraordinary items) (ofRs lO/_ each)

Basic:

Diluted:

939.71 925.14 925.14 939.71

925.14

(0.7s)

(0.75)

0.22

0.22

0.32

0.32

(0.04)

(0.04)

0.95

0.95Eamings

Per Shale (for continuing & discontinued operations) (ofRs | 0/- each)

Basic:

Diluted:(0.75)(0.75)0.22

0.22

0.32

0.32

(0.04)

(0.04)

0.95

0.95Note:

The above

and Other

lsanextractofthcdetailedformatofFialResu

DIosurenanc1sfi ledqithlheStockExchangesunderRegulat33ofcRequrremenlsRegulalons,205ThfirlformatIOnSthe(Lislln

Exchange(eoftheQuafierlvFnancialResultsvailableandtheistedentityjafinance.co.).areaonrhewebsitesofrhStock

*:,1?fi#ilY";?]ts have been reviewed bv the Audit commiuee and on its recommendation have been approved by Board of Directors

at

ffi:t[:' is primarily engaged in the business of financing and there are no scpamre reporrabre segments idenrified as per lrd As

r 0E - Segment

The figure for the previous quaner/period have been regrouped/rearranged wherever

necessary to conform to the cu.rent period presentation,

For on behalfof Board of Directors of

J.A. FirrDce Ltd

F dI5

:-A6?1Nfi litEcPlfifftu

e o

Place: Jamshedpur

D^ted, :27 .05.2025(Akshay coyst)

Managing Director

DIN - 00201393

DIRECTOR

QuarrerlySEBI

*-L

----------------Page (7) Break----------------

Informatioo as rcquircd by Regulation 52(4) ofthe securities and Exchange Board oflndia (Listing obligations

aod Disclosure Requirements)Regulations, 2015

nerure I

J.A. FINANCE LTD.

CIN :- 165999WB t 993p1c0i8703Srinanand

uarter EndedYeer EndedSrNParticluals

JI.0J.2025

Audircd31.12-2024Uraudited)31,03.2024(Audited)I31.03.2025,\udiJ1.03.202JAudite.lRatioDebt-Eul

0.200.200.3620.200.36Debt Service CRatio

NANANANANAInterest ServiceRatio

NANANA{NANAbReedemalePreferenceShare

NilNitNirNitNiIOutstandiabReedemPreleferen

ShareaI)JitNitNit6NitNiICon

IResen eRslLakis222.95222.95222.95222.95

222.95ion ReserveDebentureNitNiINil

8NilNitNnhRslakhsIN)582,076.s0

I990.029200.1.581,990.02firetNPller3a\TtnRsIakhs79.4723.1334.45l0

4.14t0l.2 tEamutShare

Basic (Rs0.7 50.22

0.320.040.95DilutedRs0.7

50.22u0.320.010.95Current RatioNA

NANAI2NANAitalC't-emlt)ebtloorki

NANANAtlNANAadI}debtsAccountsReceilevab

Ra1oNANANAt.1NANACurent LiabiliRario

NANANAI5NANATolotaTt)etbrsoalsscts

0.160.t70.26t60.160.26Debtors Tumover

NANAl7NANANAlnTumover

NANAt8NANAftA

NANAl9NANANANer Profir M

-189.540.470/0205-1.820/o33.12Sector Sfic!ivalent mtios

CtalRatio%8,1.383.6

80.781.390/080.78G.oss NPA ratio)

Net NPA rario96

NPA Provision CoRatio)

I.iuidiratio%)*1.95

r.85L8lr.95l.8l10 risk -$eiCasse6 ratioCRAR0.99

0.810.870.990.87Tier I CRAR0.83

0.t'10.580.830.58Tier ll CRAR0.16

t.0r0.280.160.28

Subordil_v

Securiinated1l

Tota

di

ratios/lemsmarkedrernarkNarevableSlnceappthe

aBNFCstcredDebrreSrRaliobrDcSccuriEquitvOtherthanBorrowingsSDebtecunttes+

tsDeposnatedetNonhcShareaTAShare++OtherC1apt!'EquiaplOtherEuEqut)

debts1(.,DeblBorroOtherrhanrvinSs(Debr+lsSubordDepos

etNI'Prol\4otaetsAsso/oI'roargrntiftera\l'lncom

CapitaRatioAdeqhasuac)'computedRllidelinespercu

NPGrossRalicro5sloansGrossSlageLoans

NNetPRatioN5elLoansCtagerossloansECLstagelvhere

e1N3oanstageCross3l\loansECLProviStageonc3loansERatistageoverageLCloansStageGrossloansslage\

LuCqt\Ratiobeenhasoverageuasredcompidelpcrln€s8u

PN\lAssets

For J. A. FlNCE LII\4ITED

DIRECTOR

7

Cenainuithnol

tsCompany\\ithRBIt+

Liabilitiesl/[Equity

TotaltolalAssetsSecurities)

Liabilitiesl/

been

3

loans)NPAon

3RBI

Non

AR

I

|.

o

----------------Page (8) Break----------------

Srinancema.

J,A. Finance Ltd

Notes to the Financial Statement for the o uartervear ended Ma31.2025:

3

5

Place :- Jamshedpur

Date :- May 27,2025

.1

The above financial results have been reviewed by the Audit committee and subsequently approved by

Board of Directors at their respective meetings held on May 27 ,2025.

The above financial results olthe Company have been prepared in accordance with Indian Accounting

Standards ('lnd AS') notified under section 133 of the companies Act,20l3 (the,,Act,') read with thi

Companies (lndian Accounting Standards) Rules,20l5 as amended from time to time, the circulars

guidelines and directions issued by the Reserve Bank oflndia (RBI), Regulation 33 ofthe SEBI (Listing

Obligations and Disclosure Requirements) Regulations, 2015, as amended and other recognized

accounting practices generally accepted in India.

The above is an extract of the detailed format of Quarterly Financial Results filed with the Stock

Exchanges under Regulations 33 ofthe SEBI (Listing and Other Disclosure Requirements) Regulations,

2015.

The financial results are available on websites of the Stock Exchange(s) and the listed entity.

(www jafinance.co.in).

6. *The figures for the fourth quarter of current financial year

and previous financial year are the balancing

figures_between audited figures in respect of full financial year(i) and the published year to date figurei

up to the end of third quarter of the current and previous financial year which wai subject to limited

review by the statutory auditors.

7. The financial results for the quarter and year ended March 31,2025 have

been audited by Statutory

Auditors.

8. The company is primarily engaged in the business of financing and there are no

separate reportable

segments identified as per Ind AS t 08 - Operating Segments.

9. Information as required by Regulations 52(4) of the SEB! (Listing Obligations and

Disclosures

Requirements) Regulations, 2015 for the Quarter and year ended Mirch Zl, ZOZS are attached as

Annexure - I.

I0. The figures for the previous periods/year have been regrouped/rearranged wherever necessary to

conform to the current period presentation. There are no sigrificant regroupings/ reclassification foi the

quarter under report.

For or behalfof Board of Directors of

J.A. Finance Ltd.

ctN - L65999WB t993PLC058703

For J. A. FtNALII\/ITED

(Akshay

Managing DirectoD IRE CTO R

DrN - 00201393

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