Ox BHARAT SHAH & ASSOCIATES CHARTERED ACCOUNTANT

512, Vyapar Bhavan, 49, P. D’Mello Road, Carnac Bunder, Mumbai - 400 009. Phones : (022) : 2348 3536 e Telefax : (022) 2348 1027

E-mail : bharatshah23@gmail.com

Independent Auditor's Review Report on Review of Interim Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure

Requirements) Regulations, 2015, as amended

To

The Board of Directors of JPET SECURITIES LIMITED

We have reviewed the accompanying statement of unaudited standalone financial results of JPT

SECURITIES LIMITED(the ‘Company’) for the quarterended Sept 30, 2021(the ‘Statement’). This

statement is the responsibility of the Company’s Management and has been approved by the Board of

Directors. Our responsibility is to issue a report on these finanicial statements based on our review.

The preparation of the Statement in accordance with the recognition and measurement principleslaid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting” prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting

principles generally accepted in Indiais the responsibility of the Company's management and has been approved by the Board of Directors of the Company. Our Responsibility is to express a conclusion on the statement based on our review.

We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the

review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion.

Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable Indian Accounting Standards (“Ind AS”) specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other recognised accounting practices and policies has not

disclosed ‘the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement.

For BHARAT SHAH & ASSOCIATES,

Chartered Accountants

(Firm Reg, No;:. ee

Bhs. Ah = Lo

(BHARAT A. SHAH) PROPRIETOR Membership No.32281

UDIN:21032281AAAACS3465

Place: Mumbai

Date: 10/11/2021

JPT SECURITIES LIMITED Registered Office: SKIL House, 209, Bank Street Cross Lane, Fort, Mumbai -. 400 023.

CIN: L67120MH1994PLC204636; Tel: 022-6619 9000; Fax: 022-2269 6024 E-mail: tompany.secretary@jptsecurities.com; Website: www.jptsecurities.com

2

JPT Securities Limited Statement of Standalone Unaudited Financtal Results for the quarter and period ended September 30, 2024

(Rs. In Lacs).

Sr. Particulars Quarter ended half year ended Year ended No. 30.09.2024 30.06,2021 30.99.2020 30.09.2021 30.09.2020 31.03.2024

Unaudited Unaudited Unaudited Unaudited Unaudited Audited | jincome

Revenue fram operations- interest Income 12.70 12.56 12.70 25.26 25.26 50.37

Other Income 028 4.49 : 0.57 0.70 04?

Total Income 12.95 14.05 12.70 26.83 25.96 50.84

It [Expenses

(a) Employees benefits expanses 7.10 7.10 5.07 14.20 10.97 22.27

(b) Finance Cost O17 0.21 0.21 0.38 0.43 0.80

(¢) Depreciation and amortisation expenses 0.48 0.51 0.75 0.99 4.40 3.00

(d) Net loss on fair value changes 1.16 - 1.18 - - - {@) Olher expenses 8.54 5.93 6.18 14.47 474.04 26.48

Total expenses 47.46 43,75 13.39 30.04 23,94. 52,55

ll | Profit before exceptional tems and tax (III-[V} {4.50} 0.30 (0.69} (4.24) 2.02 (4.71)

iV | Exceptional items . - . . y

Total Exceptional items . . . 7

V_ Profit before tax (V-VI) (4.56) 6.30 (0.69) (4.21) 2.02 (7

Vi | Tax Expenses

(a) Current Tax . 0.05 0.20 0.05 0.52 -

(b) Deferred Tax : + : - x (0.36) (c) Income tax for earlier years : : . -

Total Tax expenses - 0.05 0.20 0.05 0,62 (0.36)

VIP | Profit for the perlodiyear (VII-VIIl) (4,60) 0.25 (0.89) (4.26) 1.80 (1.38)

Vill {Other Comprehensive Income. - - : * - ix _| Tota! Comprehensive Income. (4,50) 9.25 {0.89) (4.26) 1,50 11.38) X {Paid-up Equity Snare Capital (Face Value of Rs.10/- per 300,60 300.60 300.60 300.60 300.60 300.60

share)

XI |Reserve excluding Revaluation Reserves as per balance sheet : . - . - 460.20 of previous accounting year

Xl! /Earning per share (of Rs. 10 each) (not annualised)

Basic (O19) Q.04 (0.03) (014) 0.05 (0.04) Diluted (0.15) oot (0.03) (0.14) 0.05 (o.o4)|

Standalone Statement of Assets and Liabilities Rs in Lacs

Particulars Asal AS at 30-Sep-21 31-Mar-21

({Uneuditec) (Audited)

ASSETS

Financial Assets Cash and Cash Equivatents 16.15 16.5 Loans 775,00 775.00 investments 80.29 79.96 Other Financia! Assels 53.89 25.89

930.34 930.48

Non Financiat Assets Plant, property and Equipments 5.81 681 Deferred Tax Assets 0.65 0.65

6.26 7.26

Total Assets 936.60 937.70

Liabifitles and Equity

Financial Liabilities

Borrowings 35.27 29.83 Other Financial Liabilities 167,68 170.00

202,95 499.83

Non Financial Llabilitles Provisions 287,14 287,07

287.11 287.07 Equity Equity Share Capital 300.60 300,60 Other Equity 145.94 150.20

446.54 450.80

Total Equity and Liabititles 936.60 937.76

JPT SECURITIES LIMITED Registered Office: SKIL House, 209, Bank Street Cross Lane, Fort, Mumbai - 400 023.

CIN: L67120MH1994PLC204636; Tel: 022-6619 9000; Fax: 022-2269 6024. E-mail? tompany.secretary@jptsecurities.com; Website: www,jptsecurities.com

STATEMENT OF STANDALONE CASH FLOWS

Parteliuars Sep-21 Mar-21

Unaudited Audited

Cash flow fram Operating Activities

Net Protit betore tax (4.21) (1.74)

Adjusiment for; Finance Cost 0.38 0.80 Fair Valuation of Investment {0.33) (0.47)

Depreciation and Amortization Expenses 6.99 3.00

Operating Profit before Working Capital changes: (3.17) 4.62 [Adjustment for Working Capital changes

(lncrease\/Decrease in Trade and other Receivables (Increase/Decrease in Short-term Loans and Advance : -

Increase(Decrease)} in Trade and Other Payable (2.32) {0.00} increaseDecrease} in Provisions - .

Cash generated from Operations (5.49) 1.62

Direct taxes : - Cash flow from Operating Activities {5.49)| 1.62

Cash flow from Investing Activities

Purchase of Fixed Assels (increase)/Decrease in Invesiments

inter Corporate Deposit

interest received

Net Cash used In investment Activities

Cash flow from Financing Activities

Proceed from Long Term Borrowing (1.01) {1.88} Finance Cost paid (0.38) 40.80)

Increase/(Dectease} in Shon-term Borrowings 6.45 1.38

Net Cash used in Financing Activities $5.06 (1.39)

Net increase / decrease in Cash & Cash Equivalents {0.43) 0.32 Cash & Cash Equivalents -Opening 16.60 16.28 Cash & Cash Equivalents -Ciosing 16.17 16.60

Notes;

The above Unaudited Standatone Financiat Result have been reviewed by the Audit Committee and thereafler Approved by the Board of Director at their Meeting helé on 1

10/11/2021.

The Limited Review Report tor the Quarter and Half year Endned on 30/09/2021 has been carned out by the Statutory Auditor, as requirea under Regulation 33 of SEBI (LODR) Regulation, 2075.

The Company is Operating in Single Segment, so above Unaudited Financial Result are {or Single Segrnent Only,

The figures for the previous corresponding periods have been regrouped/rearranged, wherever necessary, to make them comparable.

Place: Mumbai Date : 10/11/2021

By order of the Board of Directors For JPT Securities Limltad

ular €

CHINTAN RAJESH CHHEDA Whole time Director

DIN : 08098371

CHARTERED ACCOUNTANT 512, Vyapar Bhavan, 49, P. D’Mello Road, Carnac Bunder, Mumbai - 400 009.

Phones : (022) : 2348 3536 e Telefax : (022) 2348 1027 E-mail : bharatshah23@gmail.com

Ox BHARAT SHAH & ASSOCIATES

Independent Auditor's Review Report on Review of Interim Consolidated Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended

To

The Board of Directors of JPT SECURITIES LIMITED 1) We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of JPT

SECURITIES LIMITED(‘The Parent’) and its share of profit/ loss after tax and total comprehensive income/loss of its associate for the quarter ended Sept 30, 2021(the ‘Statement’) being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.

2) This Statement, which is the responsibility of the Parent’s Management and approved by the Parent’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review.

3) We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

4) The Consolidated unaudited financial results in the Statement includes the interim financial results/interim financial information of the following entity which has been reviewed by us: JPT Shares Services Private Limited- Associate Company

5) Based on aur review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement.

For BHARAT SHAH & ASSOCIATES,

Chartered Accountants

(Firm Reg. No:. att

Sv babe ah : : <a

(BHARAT A. SHAH) PROPRIETOR Membership No.032281

UDIN:21032281AAAACR6592

Place: Mumbai

Date: 10/11/2021

JPT SECURITIES LIMITED Registered Office: SKIL House, 209, Bank Street Cross Lane, Fort, Mumbai - 400 023.

CIN: L.67120MH1994PLC204636; Tel: 022-6619 9000; Fax: 022-2269 6024. E-mail: tompany.secretary@jptsecurities.com; Website: www.jptsecurities.com

JPT Securities Limited Statement of Consolidated Unaudited Financial Results for the quarter and period ended September 36, 2021

(Rs. in Lacs) Sr. Particulars Quarter ended Half year ended Year ended No. 30,69.2024 30.06,2024 30.09.2020 30.09.2021 40.09.2020 341,03.2021

Unaudited Unaudited Unaudited Unaudited Unaudited Audited i [income

Revenue fram operations. Interest income 12.70 12.56 12.70 25.26 25.26 50.37

Other Income 0.25 +49 - 0.57 9.70 0.47

Total Income 42.95 14,08 12.70 28.83 25,96 50,84

lh [Expenses

(a) Employes benefits expenses TAG 7.10 5.07 14,20 19,97 22.27

(b) Finance Cost O17 0.21 0.21 0.38 a.43 9.80

{¢) Depreciation and amortisation expenses 048 0.51 0.75 0.99 1.50 3.00

(d) Net loss on fair vaiue changes 1.16 . 4.16 : - -

{e) Other expenses 8.54 5.93 6.18 14.47 11.04 26.48 Total expenses AT4§ 13.76 13.39 30.04 25,94 $2.55

It [Profit before exceptional items and tax (I-4V} {4.50) 0.30 (0.89) (4.24) 2.02 (1.74)

I¥ | Exceptional iiems . - - - ~

Total Exceptional items : + : .

V_ [Profit before tax (V-Vi) (4.80) 0.30 {0.69} (4.24) 2.02 7

Vi {Tax Expenses

(a) Current Tax - 005 . 0.20 9.05 0.52 .

(o) Deferred Tax - . - - - (0.36)

{c) Income tax for earlier years - - a

Total Tax expenses : 0.05 0.20 0.05 a.52 (0.36}| Vil [Profit for the period/year (VH-Vil) (4,50) 0.25 (0.89) (4.26) 7.50 {1.35}

Share of Profit / (loss) of associates (0.18) (0.15) (0.14) {0.30}. (0.34) (0.89)

VI |Net Profit / (Loss) after taxes, minority interest and share of {4,.85) 0.40 (1.93): (4.58)| 1.46 12.24)| profit f (loss) of associates

IX_|Other Comprehensive income. : - - ~ 7

X_} Total Comprehensive Income 44.65) 0,10 (1.03) {4,58) 4,16 (2.24) Xt [Paid-up Equity Share Capital (Face Value of Rs.10/- per share) 300.50 300.60 300.60 360.60 300.60 300,60

XU [Reserve excluding Revalualion Reserves as per balance sheut . ~ > - - 143.35 | of previous accounting year

All |Earming per share (of Rs. 10 each) (net annualised}

Basic (0.45) 0.06. {0.03) (€.15) 0.04 (C.07)

[piluied (0.15) 0.56 19.93) (0.15) 9.04 10.07

“Consolidated Statement of Assets and Liabilities As in Lacs

Particulars AS at As at

30-Sep-24 31-Mar-21 {Unaudited} (Audited)

ASSETS

Financial Assets

Cash and Casn Equivalents 16.15 16.59 Loans 773,00 775.00 Investments 73.44 73.44 Other Financial Assets 58.89 38.98

923,19 923.59

Non Financial Assets. Plant, property and Equipments 5.61 6.61

Deferred Tax Assols 0.65, 0.65

8.26 7.25

Total Assets 929,45, 930,85

Liabilities and Equity

Financiai Liabilities

Borrowings. 35.27 29.83 Other Financiai Liabilities 167.68, 179.00

202,95 199.83

Non Financial Liabilities Provisions 287 12 287,07

287.12 287.07 Equity

Equity Share Capital 300.60 300,60 Other Equity 138.78 143.35

439,35 443.95

Total Equity and Liabilities 929.45 930,85

JPT SECURITIES LIMITED Registered Office: SKIL House, 209, Bank Street Cross Lane, Fort, Mumbai -.400 023.

CIN: L67120MH1994PLC204636; Tel: 022-6619 9000; Fax: 022-2269 6024. E-1nail? tompany.secretary@jptsecurities.com; Website: www.jptsecurities.com

STATEMENT OF COSOLIDATED CaSH FLOWS

Partelluars Sep-21 Mar-24

Unaudited Audited

Cash flow from Operating Activities

Net #roht berare tax (4.24) (1.71) Adjustment for: Finance Cost 0.38 0.80 Fair Valuation of Investment (0.33) (0.47)

Depreciation and Amortizalion Expenses 0.99 3.09

Operating Profit before Working Capital changes (3.17) 4.62 Adjustment far Working Capital changes (increase)/Decrease in Trade and other Receivables

(Increase)/Decrease in Short-term Loans and Advance . : increase/{Decrease} in Trade and Other Payable {2.32} {0.00} lncrease/(Decrease) in Pravisions : . Cash generated from Operations (8.48) 1.62 Direct taxes : : Cash flow from Operating Activities (5.49) 1.62

Cash flow from Investing Activities Purchase cf Fixed Assets (increase)/Decrease in Investments

Hater Corporate Deposit

interest Received

Net Cash used in invesiment Activities

Cash flow from Financing Activities Proceed from Leng Term Borrowing (1.04) (1.89)

Finance Cost pad (0.38) (0.80) Increase{Decrease) in Short-term Sorrowings 5.45 1,38

Net Cash used in Finanicing Activities §.06 (1.31)

Net increase / decrease in Cash & Cash Equivalents (0.43) 0.31 Cash & Cash Equivaients -Opening 16.59 16.28 (Cash & Cash Equvalents -Closing 16.16 16,59

Notes:

1 The above Unauditec Consclidated Financial Result have been reviewed by tne Audi! Commitiee and thereafter Approved py [he Board of Director at their Meeling held on 10/7 1/2021.

The Limitea Review Report for the Quarter and Ha'f year Endned on 30/09/2021 has been carried out by the Statutory Auditor, as required under Regulation 33 of SEBI (LODR) Regulation, 2015.

4 The Company is Operating in Single Segment, so abave Unaudited Financiat Resull are for Single Segment Only.

5 The figures for the previous carresponding periods have been regrouped/rearrangea, wherever necessary, {o make them comparable. ig P pe

By order of the Board of Directors For JPT Securities Limited

.

CHINTAN RAJESH CHHEDA Place: Mumbai Whole time Direetar

Date : 10/14/2021 DIN : 08098371