Please find attached Unaudited Financial Results for QE Dec 31, 2025 together with LRR from Statutory Auditors

Emphasis of matterRevenue declinedProfit growth above 25%Results View source PDF Explain this filing

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Nifty Microcap 250market · in no size index; the smallest one is used-0.5%+2.5% vs market

Investment Company peers, median of 61sector-1.1%+3.2% vs sector

On the reaction day the stock moved 2.5 pts more than Nifty Microcap 250 and 3.2 pts more than its Investment Company peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

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AI summary

Jackson Investments Limited, a small NBFC/investment company, reported unaudited Q3FY26 results. Revenue from operations fell to ₹13.08 lakhs from ₹15.00 lakhs in Q3FY25, and nine-month revenue declined to ₹43.66 lakhs from ₹44.82 lakhs a year ago. Other income dropped to nil (vs ₹5.20 lakhs). Despite the weak top line, profit after tax jumped to ₹14.04 lakhs in Q3FY26 (from ₹5.91 lakhs) and ₹14.50 lakhs for nine months (from ₹12.24 lakhs). The profit spike was driven mainly by a reversal of expected credit loss (ECL) provision of ₹16.08 lakhs, which made total expenses swing negative. EPS stood at ₹0.004 for the quarter.

Likely market impact

The headline profit growth looks strong but is largely a one-time accounting reversal, not core business improvement, while core revenue continues to shrink. Shareholders should note the auditor's emphasis-of-matter points on an ongoing ROC inquiry, unlisted investment valuations of ₹778.43 lakhs pending year-end fair value review, and unrecovered loans where interest is not being recognized.