Abhishek Finlease Limited submitted its unaudited standalone financial results for the quarter and half year ended September 30, 2026, to BSE Limited. The board meeting to approve these results was held on October 22, 2026, starting at 2:30 PM and concluding at 3:00 PM.
Financial Performance Highlights
Quarter Ended September 30, 2026 (Q2 FY27):
- Total Income: ₹17.90 lakh
- Total Expense: ₹13.01 lakh
- Profit Before Tax: ₹4.89 lakh
- Current Tax Expense: ₹1.25 lakh
- Net Profit: ₹3.64 lakh
- Basic Earnings Per Share: ₹0.08
Comparative Quarterly Performance:
- Q2 FY26 (September 30, 2025): Net Profit of ₹1.72 lakh
- Q1 FY27 (June 30, 2026): Net Profit of ₹3.48 lakh
Half Year Ended September 30, 2026 (H1 FY27):
- Total Income: ₹29.55 lakh
- Net Profit: ₹7.12 lakh
- Basic Earnings Per Share: ₹0.15
Income Breakdown for Q2 FY27:
- Interest Income: ₹6.00 lakh
- Dividend Income: ₹1.48 lakh
- Sale of Products: ₹5.99 lakh
- Trading Loss Recovery: ₹0.45 lakh
- Bank FO Interest: ₹3.98 lakh
Expense Breakdown for Q2 FY27:
- Cost of materials consumed: ₹15.66 lakh
- Changes in inventories: (₹9.80) lakh
- Employee Benefit Expense: ₹3.45 lakh
- Financial Costs: ₹0.21 lakh
- Depreciation and Amortization: ₹0.35 lakh
- Other Expenses: ₹3.14 lakh
Capital Structure
- Paid-up Equity Share Capital (face value ₹10 each): ₹461.27 lakh (unchanged from previous periods)
- Reserves: ₹157.12 lakh (as of September 30, 2026)
Balance Sheet Position (as of September 30, 2026)
Assets: ₹722.22 lakh
- Cash and Cash equivalents: ₹2.81 lakh
- Bank Balance: ₹249.75 lakh
- Receivables: ₹2.66 lakh
- Loans: ₹268.23 lakh
- Investments: ₹30.34 lakh
- Inventories: ₹82.29 lakh
- Property, Plant and Equipment: ₹3.35 lakh
- Preliminary Expenses: ₹0.50 lakh
Liabilities and Equity: ₹722.22 lakh
- Borrowings: ₹0.97 lakh
- Provisions: ₹24.57 lakh
- Equity Share Capital: ₹461.27 lakh
- Other Equity (Reserves): ₹157.12 lakh
Cash Flow Statement (for period ended September 30, 2026)
- Net Profit after tax: ₹7,11,570
- Net Cash Flow from Operating Activities: Not clearly quantified
- Net Cash Flow from Investing Activities: (₹15,000)
- Net Cash Flow from Financing Activities: (₹22,600)
- Net decrease in Cash & Cash Equivalents: (₹25,43,410)
- Cash & Cash Equivalents at beginning: ₹2,78,00,753
- Cash & Cash Equivalents at end: ₹2,52,56,343
Auditor's Review
Shah Karia & Associates, Chartered Accountants (FRN: 131546W), conducted a limited review of the financial results. Their report states that nothing has come to their attention that causes them to believe that the statement contains any material misstatement. The review was conducted in accordance with SRE 2410 issued by ICAI.
Notes to Financial Results
1. Financial results prepared in accordance with Ind AS 34 prescribed under Companies Act, 2013
2. Results approved by Board of Directors on October 22, 2026
3. Previous year figures have been re-grouped and re-classified where necessary
4. Company is primarily engaged in financing business with all operations in India
5. No change in Profit and Loss Account as per Ind AS except Comprehensive Income/Loss