BSEJackson Investments LtdMediumNeutral
Announced Wed, 12 Nov · 10:32 IST

Please find attached updated unaudited financial results for QE Sept 30, 2025 with no change in figures, but corrections in Limited Review Report by Statutory Auditors

Emphasis Of MatterResults View source PDF

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Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

Jackson Investments Ltd has resubmitted its unaudited Q2FY26 results to BSE with no change in numbers — only the auditor's Limited Review Report was corrected to mention the company name properly. Revenue from operations for Q2FY26 stood at ₹15.38 lakhs (Q1: ₹15.20, Q2FY25: ₹15.00), with H1FY26 revenue at ₹30.58 lakhs, marginally higher than ₹29.83 lakhs in H1FY25. Profit before tax for H1FY26 collapsed to just ₹0.62 lakhs versus ₹8.55 lakhs a year ago, hit by a ₹10.52 lakh provision for expected credit loss and higher employee costs of ₹10.33 lakhs. The statutory auditor (SPML & Associates) issued an unqualified conclusion but flagged multiple Emphasis of Matter paragraphs covering an ongoing ROC (West Bengal) inquiry into a past loan matter, ₹964.28 lakhs of advances given for share acquisitions that remain pending, unreconciled trade balances, and fair-value assessment of investments. Reserves and surplus remain deeply negative at ₹(175.53) lakhs.

Likely market impact

For shareholders, the resubmission is procedural, but the underlying results are weak — nearly flat revenue, a sharp fall in half-yearly profits, persistent accumulated losses, and unresolved regulatory and recovery risks. The stock is likely to remain thinly traded and sentiment-negative until the ROC inquiry outcome and recovery of the ₹964 lakh advances are clarified.