JMD Ventures Ltd — Results, 27-05-2025: Result

May 27, 2025

The Deputy Manager

Department of Corporate Services

BSE Limited

P. J. Towers, Dalal Street, Fort

Mumbai – 400 001

Ref: Scrip Code 511092

Sub: Submission of Standalone Audited Financial Results for FY 2024-25

Respected Sir or Madam,

With reference to the above and in compliance with Regulation 33(3) of SEBI (LODR)

Regulations, 2015, we are enclosing with this letter, Standalone Audited Financial

Results, Statement of Assets & Liabilities and Cash Flow Statement for the 4th quarter

and Year ended on 31st March 2025 together with “Audit Report” by Statutory Auditors

as well as declaration pursuant to Regulation 33(3)(d) of SEBI (LODR) Regulations, 2015,

as amended till date.

The meeting was commenced at 14.00 Hrs. and concluded at 14.55 Hrs.

Kindly take the same on your record & oblige.

Thanking You,

Yours Faithfully,

For JMD VENTURES LIMITED

KAILASH PRASAD PUROHIT

DIN: 01319534

MANAGING DIRECTOR

Enclosed: a/a

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May 27, 2025

The Deputy Manager

Department of Corporate Services

BSE Limited

P. J. Towers, Dalal Street, Fort

Mumbai – 400 001

Ref: Scrip Code 511092

Sub: Declaration pursuant to Regulation 33(3)(d) of SEBI (LODR) Regulations, 2015

Pursuant to the provision of Clause (d) of sub regulation (3) of Regulation 33 of SEBI

(LODR) Regulations, 2015 as notified on 25th May 2016, we hereby declare and confirm

that the Statutory Auditors of the Company, M/s. Rajesh Kumar Gokulchand &

Associates, Chartered Accountants, Kolkata have issued an Audit Report with

unmodified opinion on Standalone Financial Statements of the Company for the year

ended 31st March 2025.

Kindly take the same on your record & oblige.

Thanking You,

Yours Faithfully,

For JMD VENTURES LIMITED

KAILASH PRASAD PUROHIT

DIN: 01319534

MANAGING DIRECTOR

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₹ in Lakhs

31.03.202531.12.202431.03.202431.03.202531.03.2024

Audited Un-Audited Audited

I Revenue from Operations 15.911 9.610 (9.837) 161.552 625.481

II Other Income/(Loss) 49.665 28.541 (42.550) 130.783 71.212

III Total Income (I+II) 65.576 38.151 (52.387) 292.335 696.693

IVCost of Material Consumed

- - - - - Purchases

121.890 3.523 2.125 240.980 523.475

Changes in Inventories of Finished Goods, Work-in-Progress and Stock-in-Trade

(99.954) (3.522) 29.952 (165.770) (185.260)

Employees Benefit Expenses 9.380 8.260 7.942 28.384 26.070

Finance Costs - - - - -

Depreciation & Amortization Expenses 0.913 0.875 2.190 3.537 4.429

Other Expenses 12.662 3.094 12.095 28.268 28.326

Total Expenses (IV) 44.891 12.230 54.304 135.399 397.040

VProfit / (Loss) before Tax & Exceptional Items (III-IV)20.685 25.921 (106.691) 156.936 299.653

VIExceptional Items (17.415) - (3.281) (17.415) 4.694

VIIProfit / (Loss) before Tax (V-VI)38.100 25.921 (103.410) 174.351 294.959

VIII

Current 6.272 5.720 (20.683) 40.335 75.101

Deferred Tax 1.147 - 10.386 1.147 10.386

Total Tax Expenses (VIII) 7.419 5.720 (10.297) 41.482 85.487

IXProfit for the Period / Year from continuing operations (VII-VIII)30.681 20.201 (93.113) 132.869 209.472

XOther Comprehensive Income- - - - - A. Items that will not be classified to Profit or Loss

- - - - - i) Remeasurements of the defined measurement plan

- - - - -

ii) Income Tax relating to Items that will not be reclassified to Profit or Loss

- - - - - B. i) Items may be classified to Profit or Loss

- - - - -

ii) Income Tax relating to Items that may be reclassified to Profit or Loss

- - - - - Total other Comprehensive Income (X)

- - - - -

XITotal Comprehensive Income for the Period / Year (IX+X)30.681 20.201 (93.113) 132.869 209.472

XIIPaid-up Equity Share Capital (Face Value of ₹ 10/- each)2,885.840 2,885.840 2,885.840 2,885.840 2,885.840

XIIIOther Equity949.070 816.200

XIVEarnings per Share (Face Value of ₹ 10/- each)a) Basic0.106 0.070 (0.323) 0.460 0.726

b) Diluted0.106 0.070 (0.323) 0.460 0.726

Note : Please refer accompanied Notes to Financial Results

Three Months ended

Expenses

Tax Expenses

JMD VENTURES LIMITED

Regd. Office : Unit No. 323/324, 3rd Floor, Building No. 9, Laxmi Plaza, New Link Road, Andheri (West), Mumbai-400053.CIN : L67190MH2000PLC033180, Email : jmdtele@gmail.com, Website : www.jmdlimited.com

Statement of Audited Financial Results for the Quarter and Year ended 31st March 2025

Sr. No.ParticularsYear Ended

Audited

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₹ in Lakhs

31.03.202531.12.202431.03.202431.03.202531.03.2024

AuditedUn-AuditedAudited

1

Entertainment Segment 13.461 9.610 11.162 48.836 46.631

Finance & Investment Segment 52.116 28.541 (51.056) 243.500 650.062

Other Unallocable Segment - - (12.493) - -

Total Segment Revenue 65.576 38.151 (52.387) 292.335 696.693

2 Less : Inter-Segment Revenue- - - - -

3 Net Segment Revenue (1-2) 65.576 38.151 (52.387) 292.335 696.693

4

Entertainment Segment 7.385 5.621 7.823 27.256 32.118

Finance & Investment Segment 13.300 20.300 (94.044) 129.680 267.535

Other Unallocable Activities - - (20.470) - -

Total Segment Profit / (Loss) 20.685 25.921 (106.691) 156.936 299.653

5

Finance Cost - - - - -

Other Unallocable Expenses - - - - -

Total 20.685 25.921 (106.691) 156.936 299.653

6 Add : Unallocable Income - - - - -

7 Total Profit before Tax 20.685 25.921 (106.691) 156.936 299.653

8

Entertainment Segment 213.371 209.638 209.077 213.371 209.077

Finance & Investment Segment 3,504.578 3,495.566 3,335.678 3,504.578 3,335.678

Total Allocable Segment Assets 3,717.949 3,705.204 3,544.755 3,717.949 3,544.755

Add : Un-allocable Assets 345.908 389.648 354.940 345.908 354.940

Total Assets 4,063.856 4,094.852 3,899.695 4,063.856 3,899.695

9

Entertainment Segment - - - - -

Finance & Investment Segment 148.908 210.936 122.377 148.908 122.377

Total Allocable Segment Assets 148.908 210.936 122.377 148.908 122.377

Add : Un-allocable Assets 80.039 96.241 75.105 80.039 75.105

Total Assets 228.947 307.177 197.482 228.947 197.482

Notes :

1

2 The Statutory Auditors have carried Statutory Audit for above Financial Results.

3

4

5

Place : Mumbai Sd/-

Date: May 27, 2025Kailash Prasad PurohitManaging Director

This statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind-AS) - 34, Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013, read with rule 3 of the Companies (Indian Accounting Standard) Rules, 2015 and Companies

(Indian Accounting Standard) Accounting Rules, 2016.

JMD Ventures Limited

Three Months ended Year Ended

Audited

Segment Revenue

Segment Results Profit / (Loss) before Tax, Interest, Depreciation and Amortization Expenses

Less :

Segment Assets

Segment Liabilities

Above Results were reviewed and recommended by Audit Committee taken on record by Board of Directors in their Meeting held on May 27, 2025.

Previous period figure have been regrouped/rearranged wherever necessary to correspond with the current period / year classification / disclosures.

Figures for the quarters ended 31st March 2025 and 31st March 2024 as reported in these financial results, are the balancing figures between audited figures in respect of the full financial years and the published year to date figures up to the end of the third quarter of the respective financial years.

Sr. No.Particulars

JMD VENTURES LIMITED

Regd. Office : Unit No. 323/324, 3rd Floor, Building No. 9, Laxmi Plaza, New Link Road, Andheri (West), Mumbai-400053.

CIN : L67190MH2000PLC033180, Email : jmdtele@gmail.com, Website : www.jmdlimited.com

Statement of Audited Segment Results for the Quarter and Year ended 31st March 2025

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(Rs. In Lakhs)

As AtAs At

31st March 202531st March 2024

Audited Audited

ASSETS

Non-Current Assets

Property, Plant and Equipment 29.568 32.783

Other Intingible Assets 294.791 294.791

Financial Assets - -

Income Tax Assets - -

Other Non Current Assets 19.285 14.850

Deferred Tax Assets 2.264 12.516

Total Non-Current Assets ... 345.908 354.940

Non-Current Financial Assets

Non-Current Investments - -

Trade Receivables, Non-Current - -

Loans, Non-Current - -

Other non-current financial assets - -

Total Non-Current Financial Assets ... - -

Other Non-Current Assets - -

Gross Non-Current Assets ... - -

Current Assets

Inventories 659.298 489.235

Investment in Properties - -

Financial Assets

Current Investments - -

Trade Receivables 296.417 866.305

Cash & Cash Equivalents 8.151 8.571

Bank Balances 1.289 0.415

Short Term Loans & Advances 2,692.108 2,110.725

Other Financial Assets - -

Other Current Assets 60.686 69.504

Total Non-Current Assets ... 3,717.949 3,544.755

Total Assets ........... 4,063.857 3,899.695

EQUITY & LIABILITIES

Equity

Equity Share Capital 2,885.840 2,885.840

Reserves & Surplus 949.070 816.200

Money Received against Share Warrants - -

Total Equity ... 3,834.910 3,702.040

Share Application Money Pending Allotment - -

LIABILITIES

Non Current Liabilities

Financial Liabilities - -

Long Term Borrowings - -

Provisions - 75.101

Deferred Tax Liabilities (Net) - -

Other Non Current Liabilities - -

Total Non-Current Liabilities ... - 75.101

Current Liabilities

Financial Liabilities - -

Short Term Borrowings - -

Trade Payables 22.720 7.100

Other Financial Liabilities 108.630 93.242

Short Term Provisions - -

Current Tax Liabilities (Net) 80.039 2.649

Other Current Liabilities 17.558 19.564

Total Current Liabilities ... 228.947 122.554

Total Liabilities ........... 228.947 197.655

Total Equity & Liabilities ........... 4,063.857 3,899.695

JMD VENTURES LIMITED

Statement of Assets & Liabilities (Standalone)

Particulars

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(Rs. In Lakhs)

Particulars As At31.03.2025 As At31.03.2024

Cash Flow from/(used in) Operating Activities

Profit before Tax 156.936 299.653

Adjustments for

Interest Income- -

Dividend Income- -

Depreciation and Amortization Expenses3.537 4.152

Operating Profit before Working Capital Changes160.473 303.805

Movement in Working Capital:

Adjustments for

Inventories(170.063) (191.231)

Trade & Other Receivables569.888 73.747

Current Assets- -

Other Current Assets- 28.383

Current Investments- -

Other Non-Current Assets4.670 -

Loans, Current(581.382) (85.439)

Trade Payable, current 15.620 -

Other Current Liabilities 24.490 (139.269)

Exceptional Items17.416 (4.694)

(A)(119.361) (318.503)

Cash Generated/(used) in Operations41.112 (14.698)

Direct Tax Paid(40.335) -

Deferred Tax Adjustments- (10.387)

Net Cash From Operating Activities0.777 (25.085)

Cash Flow from/(used) Investing Activities

Adjustments for

Interest & Dividend- -

Decrease/(Increase) in Fixed Assets3.214 (12.797)

Deferred Tax- 15.516

Depreciation & Amortization Expenses(3.537) (4.152)

Cash Generated/(used) in Investing Activities(B)(0.323) (1.433)

Net Increase/(decrease) in Cash and Cash Equivalents(A+B) 0.454 (26.518)

Total Cash and Cash Equivalent at beginning of year8.986 35.504

Total Cash and Cash Equivalent at end of year9.440 8.986

Net increase/(decrease) as disclosed above(0.454) 26.518

JMD Ventures Limited

Cash Flow Statement for the Year ended 31st March 2025

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RAJESH KUMAR GOKUL CHANDRA & ASSOCIATES 38/48, ADYA NATH SAHA ROAD,

CHARTERED ACCOUNTTANTS ROOM NO.10, 2ND FLOOR, KOLKATA 700 048

Mobile No. 09331784007

Email _rkgca@hotmail.com INDIA

Independent Auditor’s Report on the Quarterly and Year to Date Audited Financial Results of

the company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure

Requirements) Regulations, 2015, as amended

TO THE BOARD OF DIRECTORS OF

JMD VENTURES LIMITED .

Report on the Audit of the Financial Results

1. Opinion

We have audited the accompanying financial results (“the Statement”) of JMD Ventures Limited

(‘the Company”), for the quarter and the year ended March 31, 2025, attached herewith, being

submitted by the Company pursuant to the requirement of Regulation 33 of the Securities and

Exchange Board of India (“SEBI”) (Listing Obligations and Disclosure Requirements) Regulations,

2015, as amended (“Listing Regulations”).

In our opinion and to the best of our information and according to the explanations given to us, the

aforesaid Statement:

a. iS presented in accordance with the requirements of Regulation 33 of the Listing Regulations in

this regard; and

b. give a true and fair view in conformity with the recognition and measurement principles laid down

in the applicable Indian Accounting Standards and other accounting principles generally accepted

in India, of the net profit and other comprehensive income and other financial information for the

quarter and the year ended March 31, 2025.

2. Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (“SAs”) specified under section

143(10) of the Companies Act, 2013, as amended (‘the Ac ). Our responsibilities under those SAs

are further described in the “Auditor’s Responsibilities for the Audit of the Financial Results” section of

our report. We are independent of the Company in accordance with the Code of Ethics issued by the

Institute of Chartered Accountants of India (ICAI) together with the ethical requirements that are

relevant to our audit of the financial results for the quarter and year ended, under the provisions of

the Act and the Rules made thereunder, and we have fulfilled our other ethical responsibilities in

accordance with these requirements and the ICAI’s Code of Ethics. We believe that the audit evidence

we have obtained is sufficient and appropriate to provide a basis for our opinion.

3. Emphasis of Matters

1. The Company is having investments / inventories in some of small cap illiquid stocks where either

there is very thin trading or is no trading during the entire financial year. Even trading in some of

these shares has been suspended by Stock nges. The Company has valued these shares on

last traded price on BSE/CSE and has nota 5

Branch : E 33, Scheme 19, Pearl Residency, U

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CHARTERED ACCOUNTTANTS ROOM NO.10, 2ND FLOOR,

KOLKATA 700 048

Mobile No. 09331784007

Email rkgca@hotmail.com

Cre RAJESH KUMAR GOKUL CHANDRA & ASSOCIATES 38/48, ADYA NATH SAHA ROAD,

INDIA

2. The valuation of the unquoted investments are subject to the valuation by independent valuer. As

per management explanation they are under process to carrying out fair valuation from registered

valuer and therefore they are shown its investment / inventories value at cost.

3. The company is having Closing Stock worth Rs 213.37 Lakh of Audio Video Rights / CD whose fair

value has not been provided by the management, thus we are unable to comment on the fair

valuation of said stock of software as well as its impact on the Company whether financial or any

other. However, in the opinion of management the value which has been shown in Statement is

fair value and has no impact on Statement of Profit & Loss.

4. The company has given advances of Rs. 1734.00 Lakh interest free. However, in the opinion of

management the value which has been shown in statement is fair value and for business purpose

and not prejudice to the company.

Our opinion on the Statement is not modified in respect of these matters.

4. Management’s Responsibilities for the Financial Results

These financial results have been prepared on the basis of the annual financial statements.

The Company’s Management and the Board of Directors are responsible for the preparation and

presentation of these financial results that give a true and fair view of the net profit and other

comprehensive income and other financial information in accordance with the recognition and

measurement principles laid down in Indian Accounting Standards prescribed under section 133 of

the Act and other accounting principles generally accepted in India and in compliance with Regulation

33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting

records in accordance with the provisions of the Act for safeguarding of the assets of the Company

and for preventing and detecting frauds and other irregularities; selection and application of

appropriate accounting policies; making judgments and estimates that are reasonable and prudent;

and the design, implementation and maintenance of adequate internal financial controls, that were

operating effectively for ensuring accuracy and completeness of the accounting records, relevant to

the preparation and presentation of the financial results that give a true and fair view and are free

from material misstatement, whether due to fraud or error.

In preparing the financial results, the Board of Directors is responsible for assessing the Company’s

ability to continue as a going concern, disclosing, as applicable, matters related to going concern and

using the going concern basis of accounting unless the Board of Directors either intends to liquidate

the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors are also responsible for overseeing the Company’s financial reporting process.

5. Auditor’s Responsibilities for the Audit of the financial results

Our objectives are to obtain reasonable assurance about whether the financial results as a whole are

free from material misstatement, whether due to fraud or error, and to issue an auditor's report

that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee

that an audit conducted in accordance with SAs will always detect a material misstatement when it

exists. Misstatements can arise from fraud or error and are considered material if, individually or in

the aggregate, they could reasonably be o influence the economic decisions of users taken

a, Jaipur, Rajashthan - 302039

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RAJESH KUMAR GOKUL CHANDRA & ASSOCIATES 38/48, ADYA NATH SAHA ROAD, CHARTERED ACCOUNTTANTS ROOM NO.10, 2ND FLOOR,

KOLKATA 700 048

Mobile No. 09331784007

Email rkgca@hotmail.com

INDIA

As part of an audit in accordance with SAs, we exercise professional judgment and maintain

professional skepticism throughout the audit. We also:

e Identify and assess the risks of material misstatement of the financial results, whether due to

fraud or error, design and perform audit procedures responsive to those risks, and obtain audit

evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not

detecting a material misstatement resulting from fraud is higher than for one resulting from

error, aS fraud may involve collusion, forgery, intentional omissions, misrepresentations, or

the override of internal control.

e Obtain an understanding of internal financial controls relevant to the audit in order to design

audit procedures that are appropriate in the circumstances. Under section 143(3)(i) of the act,

we are also responsible for expressing an opinion on whether the company has in place

adequate internal financial controls with reference to financials results and the operating

effectiveness of the such control.

e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting

estimates and related disclosures made by the Board of directors.

e Conclude on the appropriateness of the Board of Directors’ use of the going concern basis of

accounting and, based on the audit evidence obtained, whether a material uncertainty exists

related to events or conditions that may cast significant doubt on the Company’s ability to

continue as a going concern. If we conclude that a material uncertainty exists, we are required

to draw attention in our auditor’s report to the related disclosures in the financial results or, if

such 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.

e Evaluate the overall presentation, structure and content of the financial results, including the

disclosures, and whether the financial results 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 internal 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.

Branch : E 33, Scheme 19, Pearl Residency, Unit No 2, Murlipura, Jaipur, Rajashthan - 302039

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RAJESH KUMAR GOKUL CHANDRA & ASSOCIATES 38/48, ADYA NATH SAHA ROAD,

CHARTERED ACCOUNTTANTS ROOM NO.10, 2ND FLOOR,

KOLKATA 700 048

Mobile No. 09331784007

Email rkgca@hotmail.com

INDIA

6. Other Matter

The Statement includes the financial results for the quarter ended March 31, 2025, being the

balancing figures between the audited figures in respect of the full financial year ended March 31,

2025 and the published unaudited year to date figures up to the third quarter of the current

financial year, which were subjected to a limited review by us, as required under the Listing

Regulations.

The annual financial results dealt with by this report has been prepared for the express purpose of

filing with Stock Exchange. These results are based on and should be read with the audited

financial statements of the company for the year ended March 31, 2025 on which we issued an

unmodified audit opinion vide our report dated May 27, 2025.

For Rajesh Kumar Gokul Chandra & Associates

Chartered Accountants

Firm Registration No. 323891E

Aichi. es

—-

Archana Jhunjhunwala

Place : Kolkata Partner

Dated : 27.05.2025 Membership No. 069098

UDIN : 25069098BMHIQD3256

Branch : E 33, Scheme 19, Pearl Residency, Unit No 2, Murlipura, Jaipur, Rajashthan - 302039

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