Please find attached Unaudited Financial Results for QE/HYE Sept 30, 2025

Emphasis Of MatterResults View source PDF Explain this filing

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Price reactionminutes from the announcement price · days from the prior close

-1.9%Reaction day

₹0.54

prior close

₹0.53

announcement price

After-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used+0.4%-2.2% vs market

Investment Company peers, median of 59sector+0.1%-2.0% vs sector

On the reaction day the stock moved 2.2 pts less than Nifty Microcap 250 and 2.0 pts less than its Investment Company peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

Minutes after the announcementfrom the announcement price · no benchmark

Stock

+1.9

10m

+1.9

15m

+3.8

30m

+3.8

Sessions after the filingfrom the prior close

StockMarketvs marketSectorvs sector

Reaction day

-1.9+0.4-2.2+0.1-2.0

Next day

-7.4+0.0-7.4-0.4-7.0

-1.9-0.2-1.6+0.1-2.0

-1.9+0.7-2.5+0.4-2.3

-3.7+0.6-4.3+0.0-3.7

-5.6+0.5-6.1+0.0-5.6

-3.7+0.3-4.0-1.1-2.6

15d

-7.4-1.5-6.0-2.4-5.0

-9.3-6.6-2.7-5.6-3.7

+5.6-3.2+8.7-6.3+11.9

-9.3-5.2-4.1-9.4+0.2

UpDownMarket · Nifty Microcap 250Sector · Investment Company peers, median of 59Pending

Minute windows have no benchmark: there is no intraday index history to compare against.

AI summary

Jackson Investments, a small NBFC/investment company, reported Q2FY26 revenue from operations of ₹15.38 lakhs (vs ₹15.00 lakhs in Q2FY25) and H1FY26 revenue of ₹30.58 lakhs (vs ₹29.83 lakhs in H1FY25). Q2 standalone profit came in at ₹7.14 lakhs, up from ₹4.10 lakhs a year ago, but H1FY26 profit collapsed to just ₹0.46 lakhs (vs ₹6.33 lakhs) because of a ₹10.52 lakh Expected Credit Loss provision booked in Q1. The balance sheet shows deeply negative reserves & surplus of ₹(175.53) lakhs, after a full-year FY25 loss of ₹(86.23) lakhs. The statutory auditor (SP ML & Associates) issued a clean limited review but flagged multiple Emphasis of Matter items, including an ongoing ROC (West Bengal) inquiry into a past loan-related matter, ₹964.28 lakhs of unadjusted advances meant for share acquisitions, and balances pending confirmation/reconciliation. Operating cash flow for H1FY26 was positive at ₹17.48 lakhs.

Likely market impact

The auditor's Emphasis of Matter paragraphs, the unresolved ROC inquiry, and the ₹964+ lakh of advances pending recovery/squaring off are significant governance and asset-quality concerns. Combined with negative book value and prior-year loss, the results raise red flags for retail investors despite the headline Q2 profit improvement.