Announced Fri, 17 Oct · 17:13 IST

Pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015 it is hereby informed that the standalone Un-Audited Financial Result for the Second Quarter ended 0n 30th September 25 were adopted, ....

Negative Operating CashflowResults View source PDF

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▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

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AI summary

Jayatma Enterprises Ltd (BSE: 539005) submitted its Q2 and H1 FY26 standalone unaudited results on 17 October 2025. Revenue from operations was flat at Rs 15.74 lakhs for Q2, identical to Q1 FY26 and Q2 FY25. Total revenue for H1 FY26 came in around Rs 31.48 lakhs versus Rs 38.33 lakhs in H1 FY25, a year-on-year decline of roughly 18%. Profit after tax for H1 FY26 stood at Rs 15.86 lakhs. A major red flag is operating cash flow, which was deeply negative at Rs -50.26 lakhs for H1 FY26, sharply worse than Rs -6.31 lakhs in H1 FY25. Trade receivables also surged to Rs 53.90 lakhs as of September 2025 from just Rs 0.10 lakhs at March 2025, explaining the cash drain. Statutory auditor Shivam Soni & Co. issued an unmodified (clean) limited review report.

Likely market impact

Despite reported profits being supported by investment/dividend income, core operations generated no cash and receivables ballooned, which is a concern for shareholders. Small-cap, low-liquidity stock — investors should watch whether working capital normalises and whether the company can fund operations from its investment portfolio.