AMPL Capital Q2 Net Profit Falls 89% YoY

Board Meeting Details

The Board of Directors meeting was held on Thursday, November 05, 2026, at the Registered Office of the Company (Unit No 1216, 12th Floor, C wing, one BKC, Opposite Bank of Baroda, Bandra Kurla Complex, Bandra (E), Mumbai, Maharashtra-400051, India). The meeting commenced at 06:00 PM and concluded at 07:45 PM.

Board Decisions

1. Considered and approved the standalone and consolidated unaudited financial results of the Company for the quarter and half year ended September 30, 2026.

2. Considered and approved the Re-appointment of Internal Auditor M/s GAR & Company for the Financial Year 2026-27.

Standalone Financial Results (Rs. in Lakhs)

Quarterly Performance (Q2 FY27 vs Q2 FY26)

Revenue from Operations: ₹399.69 (vs ₹1,182.05 in Q2 FY26)
Interest Income: ₹395.15 (vs ₹164.75)
Other Operating Income: ₹4.54 (vs ₹1,017.30)
Other Income: ₹3.97 (vs ₹0.17)
Total Income: ₹403.66 (vs ₹1,182.22)
Total Expenses: ₹294.20 (vs ₹155.70)
Finance Costs: ₹189.09 (vs ₹47.91)
Impairment of Financial Instruments: ₹8.08 (vs ₹17.23)
Employee Benefits Expense: ₹30.95 (vs ₹40.77)
Depreciation and Amortization: ₹18.64 (vs ₹15.31)
Other Expenses: ₹47.44 (vs ₹34.48)
Profit Before Tax: ₹109.46 (vs ₹1,026.52)
Tax Expense: ₹33.40 (vs ₹259.05)
Current Tax: ₹35.72 (vs ₹263.40)
Deferred Tax: (₹2.32) (vs (₹4.35))
Net Profit After Tax: ₹76.06 (vs ₹767.47)
Other Comprehensive Income: ₹838.11 (vs ₹96.05)
Total Comprehensive Income: ₹914.17 (vs ₹863.52)
Basic & Diluted EPS: ₹0.12 (vs ₹1.49)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

Revenue from Operations: ₹731.57 (vs ₹1,403.18)
Total Income: ₹770.68 (vs ₹1,456.50)
Total Expenses: ₹559.30 (vs ₹378.79)
Profit Before Tax: ₹211.38 (vs ₹1,077.71)
Tax Expense: ₹53.30 (vs ₹254.33)
Net Profit After Tax: ₹158.08 (vs ₹823.38)
Other Comprehensive Income: ₹842.68 (vs ₹350.07)
Total Comprehensive Income: ₹1,000.76 (vs ₹1,173.45)
Basic & Diluted EPS: ₹0.26 (vs ₹1.60)

Standalone Balance Sheet Position (as of September 30, 2026)

Total Assets: ₹28,052.65 lakhs (vs ₹24,962.07 lakhs as of March 31, 2026)
Financial Assets: ₹27,732.20 lakhs
Cash & Cash Equivalents: ₹212.55 lakhs (vs ₹1,047.83 lakhs)
Trade Receivables: ₹21.60 lakhs (vs ₹24.50 lakhs)
Loans: ₹13,363.09 lakhs (vs ₹10,872.36 lakhs)
Investments: ₹12,233.30 lakhs (vs ₹11,144.70 lakhs)
Other Financial Assets: ₹1,901.66 lakhs (vs ₹1,505.71 lakhs)
Non-Financial Assets: ₹320.45 lakhs
Total Liabilities: ₹14,100.02 lakhs
Financial Liabilities: ₹12,482.88 lakhs
Borrowings: ₹11,431.15 lakhs (vs ₹9,984.96 lakhs)
Lease Liability: ₹130.64 lakhs (vs ₹177.12 lakhs)
Non-Financial Liabilities: ₹1,617.14 lakhs
Equity: ₹13,952.63 lakhs
Equity Share Capital: ₹1,229.22 lakhs
Other Equity: ₹12,723.41 lakhs (vs ₹11,722.64 lakhs)

Standalone Cash Flow (H1 FY27)

Cash from Operating Activities: (₹2,287.71) lakhs
Cash from Investing Activities: ₹37.50 lakhs
Cash from Financing Activities: ₹1,414.93 lakhs
Net Decrease in Cash: (₹835.28) lakhs

Consolidated Financial Results (Rs. in Lakhs)

Quarterly Performance (Q2 FY27 vs Q2 FY26)

Revenue from Operations: ₹487.07 (vs ₹1,211.39)
Interest Income: ₹389.87 (vs ₹164.74)
Fees and Commission Income: ₹97.20 (vs ₹1,046.65)
Other Income: ₹58.88 (vs ₹2.98)
Total Income: ₹545.95 (vs ₹1,214.37)
Total Expenses: ₹396.39 (vs ₹245.42)
Profit Before Tax: ₹149.56 (vs ₹968.95)
Tax Expense: (₹36.84) (vs ₹256.37)
Current Tax: ₹35.72 (vs ₹263.40)
Current Tax for Earlier Year: (₹13.34) (vs ₹0)
Deferred Tax: (₹59.22) (vs (₹7.03))
Net Profit After Tax: ₹186.40 (vs ₹712.58)
Other Comprehensive Income: ₹841.46 (vs ₹122.58)
Total Comprehensive Income: ₹1,027.86 (vs ₹835.16)
Basic & Diluted EPS: ₹0.30 (vs ₹1.38)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

Revenue from Operations: ₹950.49 (vs ₹1,466.35)
Total Income: ₹1,114.25 (vs ₹1,538.88)
Total Expenses: ₹1,061.29 (vs ₹547.70)
Profit Before Tax: ₹52.96 (vs ₹991.18)
Tax Expense: (₹15.74) (vs ₹249.69)
Net Profit After Tax: ₹68.70 (vs ₹741.49)
Other Comprehensive Income: ₹979.45 (vs ₹198.63)
Total Comprehensive Income: ₹1,048.15 (vs ₹940.12)
Basic & Diluted EPS: ₹0.11 (vs ₹1.44)

Consolidated Entities Included

Subsidiary Companies:
AMPL Wealth Management Private Limited (Formerly Credent Investment Pvt Ltd)
AMPL Capital Advisors Private Limited (Formerly Credent Property Advisory Pvt Ltd)
AMPL Asset Management Private Limited (Formerly Credent Asset Management Services Pvt Ltd)
Associate Entity: Credent Alpha LLP
Step-down Subsidiary (until May 31, 2026): Essel Finance Advisors and Managers LLP

Subsidiary Financial Impact (H1 FY27)

Total Assets of Subsidiaries: ₹1,712.29 lakhs
Total Revenue: ₹354.27 lakhs
Total Net Profit After Tax: ₹246.85 lakhs
Total Comprehensive Income: ₹515.88 lakhs
Cash Outflow (Net): (₹619.62) lakhs

Step-down Subsidiary Impact

Essel Finance Advisors and Managers LLP was included until May 31, 2026 (date of disposal)
For period April 1, 2026 to May 31, 2026: Net loss after tax of ₹331.73 lakhs

Consolidated Balance Sheet Position (as of September 30, 2026)

Total Assets: ₹29,350.11 lakhs (vs ₹26,403.58 lakhs as of March 31, 2026)
Financial Assets: ₹27,375.73 lakhs
Non-Financial Assets: ₹1,974.38 lakhs
Total Liabilities: ₹14,647.21 lakhs
Equity: ₹14,702.90 lakhs
Equity Share Capital: ₹1,229.22 lakhs
Other Equity: ₹13,473.68 lakhs

Consolidated Cash Flow (H1 FY27)

Cash from Operating Activities: (₹3,285.36) lakhs
Cash from Investing Activities: ₹149.25 lakhs
Cash from Financing Activities: ₹1,681.21 lakhs
Net Decrease in Cash: (₹1,454.90) lakhs

Additional Information

The financial results were reviewed by the Audit Committee and approved by the Board
Prepared in accordance with Indian Accounting Standard (Ind AS) 34
The company has a single reportable segment: financial services
Company name changed from 'Credent Global Finance Limited' to 'AMPL Capital Limited' on June 20, 2026
Limited Review Report provided by Kapish Jain & Associates, Chartered Accountants (Firm Registration No. 022743N)