ABHINAV LEASING AND FINANCE LIMITED

Financial Results Summary

Quarter Ended 30th September 2026 (Unaudited):

  • Revenue from Operations: ₹119.22 lakhs
  • Other Income: ₹2.00 lakhs
  • Total Income: ₹119.22 lakhs
  • Total Expenses: ₹66.50 lakhs
  • Profit before Tax: ₹52.72 lakhs
  • Total Tax Expense: Not specified
  • Earnings per Share (Basic): ₹0.11
  • Earnings per Share (Diluted): ₹0.10

Half Year Ended 30th September 2026 (Unaudited):

  • Revenue from Operations: ₹200.54 lakhs
  • Other Income: Not specified
  • Total Income: ₹200.54 lakhs
  • Total Expenses: ₹132.13 lakhs
  • Profit before Tax: ₹68.41 lakhs
  • Total Tax Expense: Not specified
  • Earnings per Share (Basic): ₹0.14
  • Earnings per Share (Diluted): ₹0.14

Comparative Figures:

  • Quarter Ended 30th September 2025: Revenue ₹305.62 lakhs, PBT ₹42.91 lakhs, EPS ₹0.09
  • Half Year Ended 30th September 2025: Revenue ₹340.89 lakhs, PBT ₹69.93 lakhs, EPS ₹0.14
  • Year Ended 31st March 2026 (Audited): Revenue ₹649.34 lakhs, PBT ₹91.15 lakhs, EPS ₹0.13

Balance Sheet Highlights (Unaudited as at 30th September 2026)

  • Total Assets: ₹4,304.95 lakhs
  • Share Capital: ₹499.80 lakhs
  • Reserves and Surplus: ₹242.55 lakhs
  • Non-Current Liabilities: ₹3,532.69 lakhs
  • Current Liabilities: ₹29.92 lakhs
  • Fixed Assets: ₹3.99 lakhs
  • Deferred Tax Assets: ₹3.57 lakhs
  • Investments: ₹637.46 lakhs
  • Other Non-Current Assets: ₹3,559.20 lakhs
  • Current Assets: ₹100.72 lakhs

Cash Flow Statement (Half Year Ended 30th September 2026)

  • Profit before tax: ₹68.41 lakhs
  • Net cash from operating activities: ₹43.52 lakhs
  • Net cash used in investing activities: ₹203.50 lakhs
  • Net cash used in financing activities: ₹266.16 lakhs
  • Net decrease in cash and cash equivalents: ₹19.19 lakhs
  • Cash and cash equivalents at end: ₹4.79 lakhs

Auditor's Review

The Statutory Auditors, GA M S & Associates LLP (FRN: ON500094), conducted a limited review and issued an unmodified report stating that nothing has come to their attention causing them to believe that the financial results contain any material misstatement. The review was conducted in accordance with SRE 2410 issued by ICAI.

Additional Information

  • Paid-up equity share capital: ₹499.80 lakhs (Face Value: Re. 1 each)
  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors