Financial Performance Highlights

Quarter Ended September 30, 2026 (Unaudited):

  • Total Income: ₹1,679.25 lakh
  • Revenue from Operations: ₹1,678.21 lakh
  • Interest Income: ₹771.24 lakh
  • Dividend Income: ₹463.97 lakh
  • Rental Income: ₹1.19 lakh
  • Fee and Commission Income: ₹1.19 lakh
  • Net Gain on Fair Value Changes: ₹881.43 lakh
  • Other Items: ₹24.35 lakh
  • Other Income: ₹1.04 lakh
  • Total Expenses: ₹807.10 lakh
  • Finance Costs: ₹40.08 lakh
  • Fee and Commission Expense: ₹281.04 lakh
  • Impairment on Financial Instruments: ₹297.08 lakh
  • Employee Benefits Expenses: ₹125.96 lakh
  • Depreciation and Amortization: ₹22.67 lakh
  • Other Expenses: ₹40.27 lakh
  • Profit Before Tax: ₹872.15 lakh
  • Tax Expense: ₹227.05 lakh
  • Current Tax: ₹264.15 lakh
  • Deferred Tax: (₹37.10) lakh
  • Profit After Tax: ₹645.10 lakh
  • Earnings Per Share (Basic & Diluted): ₹17.28

Half-Year Ended September 30, 2026 (Unaudited):

  • Total Income: ₹2,549.21 lakh
  • Profit Before Tax: ₹1,333.68 lakh
  • Profit After Tax: ₹980.57 lakh
  • Earnings Per Share (Basic & Diluted): ₹26.27

Comparative Figures (Quarter Ended September 30, 2025):

  • Total Income: ₹516.76 lakh
  • Profit After Tax: ₹174.34 lakh
  • Earnings Per Share: ₹4.67

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹12,195.26 lakh
  • Financial Assets: ₹11,702.66 lakh
  • Cash and Cash Equivalents: ₹458.63 lakh
  • Other Bank Balances: Not specified
  • Receivables: ₹474.28 lakh
  • Loans: ₹9,013.06 lakh
  • Investments: ₹1,736.79 lakh
  • Other Financial Assets: ₹19.90 lakh
  • Non-Financial Assets: ₹492.60 lakh
  • Total Liabilities: ₹3,786.05 lakh
  • Equity: ₹8,409.21 lakh
  • Equity Share Capital: ₹373.31 lakh (Face value ₹10 per share)
  • Other Equity: ₹8,035.90 lakh

Cash Flow Statement (Half-Year Ended September 30, 2026)

  • Net Cash from Operating Activities: (₹1,043.75) lakh
  • Net Cash from Investing Activities: ₹1,255.44 lakh
  • Net Cash from Financing Activities: (₹100.75) lakh
  • Net Increase in Cash: ₹110.94 lakh
  • Cash at Beginning: ₹347.69 lakh
  • Cash at End: ₹458.63 lakh

Key Disclosures and Notes

1. The financial results were reviewed by the Audit Committee and approved by the Board on November 4, 2026.

2. Prepared in accordance with Indian Accounting Standards (Ind AS).

3. The company operates in a single business segment, making segment reporting unnecessary under Ind AS 108.

4. Statutory auditors (GMJ & Co) issued an unmodified review opinion.

5. Implementation of New Labour Codes resulted in an incremental gratuity charge of ₹1.40 lakh for H1 FY27.

6. RBI NBFC Directions 2025 compliance:

  • No loans transferred or acquired (default or non-default)

7. Co-lending Arrangements (as Partner RE):

  • Disbursement Count: 25,175
  • Weighted Average Interest Rate: 38.27% p.a.
  • Sector: Personal Loans
  • Total Disbursements: ₹3,618.70 lakh
  • Gross Outstanding: ₹4,193.48 lakh
  • Write-offs: ₹46.75 lakh
  • Standard Loans: ₹4,182.41 lakh
  • Non-Performing Loans: ₹11.07 lakh

8. Investor grievance redressal email: grievanceredressal@apollofinvest.com

Dates and Approvals

  • Board Meeting Date: November 4, 2026 (3:00 PM to 8:45 PM)
  • Auditor's Report Date: November 4, 2026