J.J.FINANCE CORPORATION Q2 FY27 results: net loss of ₹0.01 crore vs ₹0.06 crore profit, revenue down 45.0%

How did J.J.FINANCE CORPORATION perform in Q2 FY27?

J.J.FINANCE CORPORATION reported standalone revenue of ₹0.11 crore for Q2 FY27, down 45.0% from ₹0.20 crore in Q2 FY26 and up from ₹0.02 crore in Q1 FY27. The company reported a net loss of ₹0.01 crore, compared with a net profit of ₹0.06 crore in Q2 FY26 and a net loss of ₹0.09 crore in Q1 FY27. Basic EPS was ₹0.04, against ₹0.23 and negative ₹0.31 in the two comparison quarters.

The quarter’s total expenses were ₹0.11 crore, compared with ₹0.10 crore in both Q2 FY26 and Q1 FY27. No EBITDA or EBITDA margin was reported for the period. On a profit-before-tax basis, the company moved to break-even from a loss of ₹0.07 crore in Q1 FY27, while Q2 FY26 recorded profit of ₹0.10 crore. These are standalone figures; no consolidated figures were provided.

What changed in J.J.FINANCE CORPORATION's costs and profit?

Against Q2 FY26, revenue declined by ₹0.09 crore to ₹0.11 crore, while total expenses rose by ₹0.01 crore to ₹0.11 crore. Employee cost was unchanged at ₹0.06 crore, finance costs and depreciation were unchanged at ₹0 crore, and other expenses rose by ₹0.02 crore to ₹0.05 crore. Other income was unchanged at ₹0 crore, and there was no exceptional item.

Tax expense fell by ₹0.03 crore, or 75.0%, to ₹0.01 crore from ₹0.04 crore in Q2 FY26. Despite the lower revenue and higher other expenses, the net result was a loss of ₹0.01 crore rather than a net profit of ₹0.06 crore. The profit margin moved from 32.7% to negative 10.1%, a decline of 42.8 percentage points. The filing does not state a reason for the revenue decline or the increase in other expenses.

How did the first half of FY27 go?

For H1 FY27, standalone revenue and total income were ₹0.13 crore, down 68.3% from ₹0.41 crore in H1 FY26. Profit before tax moved to a loss of ₹0.08 crore from a profit of ₹0.23 crore, while PAT was a loss of ₹0.10 crore against a profit of ₹0.12 crore. Basic EPS was negative ₹0.35, compared with ₹0.43 in H1 FY26.

The first-half result therefore remained negative despite the quarterly improvement from Q1 FY27 to Q2 FY27. Revenue was higher in Q2 FY27 than in Q1 FY27, but remained below Q2 FY26. The filing did not provide a consolidated comparison or an explanation for the year-to-date revenue decline.

What do the balance sheet and cash flow show?

Total assets stood at ₹10.24 crore on 30 September 2026, compared with ₹9.75 crore on 31 March 2026. Total equity was ₹10.16 crore, up from ₹9.69 crore, while cash and cash equivalents rose from ₹0 crore to ₹0.01 crore. The available data did not report borrowings, inventories, trade receivables or trade payables for comparison. The board approved the quarter and half-year results on 2 November 2026.

For H1 FY27, operating cash flow was negative ₹0.24 crore, compared with negative ₹0.48 crore in H1 FY26. Investing cash flow was positive ₹0.41 crore against negative ₹2.57 crore, while financing cash flow was negative ₹0.40 crore against positive ₹3.02 crore. Capital expenditure was ₹0 crore in both periods, and closing cash for the cash-flow statement was not reported.

How has J.J.FINANCE CORPORATION done over the last 8 quarters?

Revenue moved unevenly across the reported quarters. It was ₹0.44 crore in Q3 FY25, the highest point in the series, and negative ₹0.41 crore in Q4 FY25, the lowest. Revenue was negative ₹0.15 crore in Q4 FY26 and then rose to ₹0.02 crore in Q1 FY27 and ₹0.11 crore in Q2 FY27. The latest quarter therefore shows a continued rise from the preceding quarter.

PAT also fluctuated through the reported period. It was ₹0.27 crore in Q3 FY25, then a loss of ₹0.43 crore in Q4 FY25. PAT recovered to ₹0.06 crore in both Q1 FY26 and Q2 FY26 before declining to a loss of ₹0.19 crore in Q4 FY26. It remained negative in the latest two quarters, at negative ₹0.09 crore and negative ₹0.01 crore. No EBITDA margin data was reported for the trend periods.

How did J.J.FINANCE CORPORATION shares react?

The results were announced after market hours on 2 November 2026, against a previous close of ₹62.00. The stock’s reaction-day move was 0.0%, and the NBFC industry median move over the same close was also 0.0%, leaving excess performance against the sector at 0.0 percentage points. The industry median move by the next day’s close was 0.2%.

How did other Non Banking Financial Company (NBFC) companies do?

Among 76 other Non Banking Financial Company (NBFC) companies compared for revenue growth, the median was 22.1%. Four peers grew slower than J.J.FINANCE CORPORATION and 72 grew faster than it. The company’s Q2 FY27 revenue growth was negative, while the peer group’s median revenue growth was positive. These comparisons are based on companies that had filed for the quarter by 4 November 2026.