Considered and approved the un-audited financial results for the quarter ended on 31st December 2025
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J.A. Finance Ltd, a Kolkata-based NBFC, announced its unaudited financial results for the quarter and nine months ended 31 December 2025, approved at a board meeting on 12 February 2026. Total income from operations for Q3 FY26 rose sharply to about ₹1,065 lakhs from roughly ₹572 lakhs in Q3 FY25, an approximate 86% year-on-year jump. However, the company posted a small loss of about ₹5.85 lakhs for the quarter, while remaining profitable on a nine-month basis at around ₹24 lakhs. The statutory auditor S K Naredi & Co LLP issued an unmodified limited review report with an Emphasis of Matter on the newly notified Labour Codes whose financial impact is yet to be quantified. The company also disclosed that one creditor has been classified as a sub-standard NPA, with recovery proceedings filed before the NCLT on 18 December 2025 that remain sub judice. Capital adequacy remains strong with CRAR at 61.59% and Debt-Equity ratio at 0.69.
Strong revenue growth and healthy capital position are positives, but the quarterly loss and fresh NPA classification with ongoing NCLT litigation are near-term concerns for shareholders. The Labour Codes emphasis of matter adds a pending uncertainty, though no provision has been made yet.