JBF Industries (514034) Q2 25/26 earnings summary

Executive summary

• Undergoing Corporate Insolvency Resolution Process since January 2024; operations discontinued at all locations.

• Financial results for the quarter and half-year ended 30th September 2025 reviewed and approved by the Resolution Professional.

• Significant doubts raised about the company's ability to continue as a going concern due to inability to meet financial commitments.

Financial highlights

• Revenue from operations for the quarter ended 30th September 2025 was ₹4 lakh; total income ₹5 lakh.

• Net loss for the quarter was ₹166 lakh, compared to a net loss of ₹76 lakh in the same quarter last year.

• Exceptional items of ₹260 lakh for the quarter, related to provision for doubtful debts and asset repossession.

• Basic and diluted EPS for the quarter was (₹0.20), compared to (₹0.09) in the same quarter last year.

Outlook and guidance

• Corporate Insolvency Resolution Process ongoing; final resolution plans have been received and are under voting.

• Material uncertainty exists regarding future operations and ability to generate revenue.