JBF Industries (514034) investor relations material

Executive summary

• Audited financial results for the quarter and year ended March 31, 2026, were approved by the Resolution Professional amid ongoing Corporate Insolvency Resolution Process.

• Manufacturing operations have been discontinued at all locations, and the company is no longer considered a going concern.

• All secured debts, except those with Tamilnad Mercantile Bank Ltd (TMBL), have been assigned to asset reconstruction entities.

Financial highlights

• Revenue from operations for the year ended March 31, 2026, was Rs. 0.15 crore, with total income also at Rs. 0.15 crore.

• Net loss after tax for the year was Rs. (5.41) crore as reported, but adjusted loss after audit qualification is Rs. (458.24) crore.

• Earnings per share (EPS) for the year was reported at Rs. (0.66), but adjusted EPS is Rs. (55.97).

• Total assets as of March 31, 2026, were Rs. 49.92 crore; total liabilities were Rs. 502.75 crore.

• Net worth stood at Rs. (2,858.16) crore as reported, and Rs. (3,310.99) crore after audit adjustments.

Outlook and guidance

• The company’s ability to sustain operations and meet financial commitments is critically impaired, with significant doubts about its future viability.

• The resolution plan is under reconsideration by the Committee of Creditors as per NCLT directions.