Jyot International Marketing Ltd

Dematerialisation status

• Securities received for dematerialisation were confirmed to the depositories for the quarter ended 30 September 2026.
• Securities dematerialised were listed on the stock exchanges where the earlier issued securities are listed.
• Physical certificates received for dematerialisation were mutilated and cancelled, with the depository named registered owner within 15 days.

AGM Details

• AGM held at registered office; started 12:00 PM, concluded 12:37 PM.
• Shareholders cut-off date for records: 22 September 2026.

Resolutions

• Ordinary: adoption of standalone and consolidated financial statements.
• Ordinary: re-appointment by rotation of director.

Voting Status

• Results to be announced within two working days.
• Outcome to be submitted to stock exchange.

Director Changes

• Director by rotation re-appointment; term not specified.

Auditors

• No change in statutory auditors reported.

Related Party Transactions

• No material related party transactions disclosed.

Other Material Approvals

• No ESOPs, amendments, or borrowings reported.

Jyot International Marketing Limited — Trading Window closed from 1 October 2026; reopen 48 hours after Board Meeting for unaudited financial results for the quarter and half year ending 30 September 2026

Financial performance

• Standalone revenue from operations 277.96 lakh in FY25-26.
• Standalone total income 411.75 lakh; PBT 34.69 lakh; PAT 22.55 lakh.
• Consolidated total income 417.39 lakh; PAT 10.59 lakh.
• Consolidated PBT stood at 22.19 lakh; tax 12.14 lakh.
• Standalone EPS: basic ₹0.65, diluted ₹0.71.
• Consolidated EPS: basic ₹-51.52, diluted ₹-56.23.
• Total assets (Standalone) ₹4,596.44 lakh; Consolidated ₹7,143.32 lakh.
• Dividend not declared; focus on capital conservation and growth.

Capital and dividends

• Preferential allotment of 4,00,000 equity shares at ₹40 each on Oct 21, 2025.
• Post allotment, issued share capital ₹352.19 lakh; securities premium ₹120.00 lakh.
• Board decided not to declare dividend for FY2025-26.

Liquidity and capital structure

• Borrowings (Unsecured) ₹3,814.44 lakh; cash & cash equivalents ₹177.45 lakh.
• Cash flow from financing activities ₹352.70 lakh; net cash from operations negative.
• Consolidated assets ₹7,143.32 lakh; equity ₹3,441.82 lakh.

Subsidiary overview

• Efficient Tie-Up Private Limited is wholly owned subsidiary.
• Standalone subsidiary turnover ₹475.41 lakh; PBT ₹-66.53 lakh; PAT ₹-66.75 lakh.

Governance and controls

• Statutory Auditor: M/s Labadiya & Mehta; Secretarial Auditor: M/s GR Shah & Associates.
• Board committees exist; RBI NBFC Master Direction compliance; CSR not applicable due thresholds.
• Two secretarial observations: delayed MGT-14 and MGT-15 filings, since regularized.

Outlook and risks

• NBFC sector in India remains growth engine; expanding via organic and inorganic routes.
• Tax dispute: Income Tax demand ₹50.23 crore for FY2021-22; appeal filed; no provision.

Audit and internal controls

• Internal controls are adequate; ECL impairment considerations for loans.
• Independent Directors meet; whistleblower mechanism in place with access to Audit Committee.

MD&A context and governance

• Management emphasizes growth, financial inclusion, and expansion to newer geographies.
• Management notes macro headwinds and regulatory shifts impacting NBFCs.

AGM details

• 38th AGM to be held Sept 29, 2026 at 12:00 Noon at the registered office.
• Remote e-voting facility available Sept 26–28, 2026.
• Voting at the AGM on Sept 29, 2026; eligibility cut-off Sept 22, 2026.

Resolutions

• Ordinary: adopt audited standalone and consolidated financial statements for FY 2025-26.
• Ordinary: re-appoint Mrs. Priti Jayesh Shah as Director (Executive), retiring by rotation.

Director and auditor notes

• Executive Director Mrs. Priti Jayesh Shah to be reappointed; she is MD's wife.
• Remuneration last drawn: Nil; attendance 6 of 6 board meetings.
• Statutory auditor issued an audit report confirming true and fair view.

Voting results

• Voting outcomes not disclosed in the provided excerpt.

Key board decisions

• Approved Board's Report for year ended March 31, 2026 and authorised signing.
• Fixed Sept 29, 2026 for the 38th AGM at registered office, 12:00 IST.
• Approved the Notice convening the 38th AGM.
• Fixed Sept 22, 2026 as cutoff date for remote e-voting and AGM voting.
• Appointed M/s. Nisarg Sharma & Associates as Scrutinizer for remote e-voting.

Meeting Details

• Date: August 31, 2026; venue: Registered office, Room No. 1, Pandurang Society, Bodakdev, Ahmedabad; time not disclosed.

Key Agenda Items

• Adopt and approve Board's Report for FY 2025-2026; authorized to sign on behalf of the Board.
• Fix day, date, time, and venue for the 38th AGM of the Company for FY 2025-2026.
• Approve the notice of the 38th AGM for FY 2025-2026.
• Approve the cut-off date for determining eligibility to participate in remote e-voting and voting at the AGM.
• Appoint scrutinizer for the remote e-voting and voting at the AGM.
• Any other business with permission of chair.

Other Notes

• Trading window closure period not specified.

Financial results

• Unaudited standalone and consolidated results for quarter ended 30 June 2026 approved.
• Limited Review Reports accompanying the results filed.
• Trading window reopen 48 hours after results declaration.

NBFC and tax disclosures

• Emphasis of Matter: NBFC status; interest income Rs 120.04 lakhs, recovery Rs 31.75 lakhs.
• IT demand for FY2021-22 of Rs 5023.17 lakhs; appeal filed, but rejected.
• No provision against the tax demand recorded.
• Subsidiary Efficient Tie Up Private Limited included in consolidated results.

Board and meeting details

• Board meeting held on 13 August 2026.