ARC Finance Limited Q2 FY27 Net Profit ₹16.70 Lakh

Board Meeting Details

The Board of Directors meeting was held on 12th November, 2026 (Thursday) at 2:30 PM at the company's registered office. The meeting commenced at 2:30 PM and concluded at 4:05 PM.

Matters Approved

1. Approved the Unaudited Financial Results (Standalone) for the quarter ended 30th September, 2026 pursuant to Regulation 33 of SEBI Listing Regulations

2. Adopted Limited Review Report given by Statutory Auditor on the Results for the quarter ended 30th September, 2026

Financial Results - Quarter Ended 30th September, 2026 (Unaudited)

Income Statement Highlights (₹ in Lakh)

Total Revenue From Operations: ₹184.35 lakh
Interest Income: ₹100.02 lakh
Dividend Income: ₹0.20 lakh
Sale of Shares: ₹84.33 lakh
Other Income: ₹0.17 lakh
Total Income: ₹184.35 lakh

Expenses (₹ in Lakh)

Purchases of Stock-in-Trade: ₹1,358.32 lakh
Changes in inventories: ₹94.73 lakh
Employee benefits expense: ₹6.50 lakh
Finance costs: ₹0.70 lakh
Depreciation and amortization: ₹5.31 lakh
Other expenses: ₹54.54 lakh
Total Expenses: ₹1,518.70 lakh

Profitability (₹ in Lakh)

Profit before tax: ₹23.79 lakh
Current tax: ₹5.87 lakh
Deferred tax: ₹0.00 lakh
Profit for the period: ₹16.70 lakh
Earnings per share (Basic & Diluted): ₹0.002

Financial Results - Half Year Ended 30th September, 2026 (Unaudited)

Income Statement Highlights (₹ in Lakh)

Total Revenue From Operations: ₹2,004.60 lakh
Interest Income: ₹104.03 lakh
Dividend Income: ₹0.20 lakh
Sale of Shares: ₹1,900.57 lakh
Other Income: ₹0.17 lakh
Total Income: ₹2,004.77 lakh

Expenses (₹ in Lakh)

Purchases of Stock-in-Trade: ₹1,358.32 lakh
Changes in inventories: ₹94.73 lakh
Employee benefits expense: ₹6.50 lakh
Finance costs: ₹0.70 lakh
Depreciation and amortization: ₹5.31 lakh
Other expenses: ₹54.54 lakh
Total Expenses: ₹1,518.70 lakh

Profitability (₹ in Lakh)

Profit before tax: ₹225.70 lakh
Current tax: ₹43.50 lakh
Deferred tax: ₹0.00 lakh
Profit for the period: ₹182.20 lakh
Earnings per share (Basic & Diluted): ₹0.021

Statement of Assets and Liabilities as at 30th September, 2026 (Unaudited)

Assets (₹ in Lakh)

Financial Assets: ₹8,827.61 lakh
Cash and Cash Equivalents: ₹57.31 lakh
Bank Balance: ₹69.26 lakh
Trade Receivables: ₹42.50 lakh
Loans: ₹8,074.62 lakh
Investment: ₹506.85 lakh
Other Financial Assets: ₹77.07 lakh
Non-Financial Assets: ₹1,897.52 lakh
Inventories: ₹1,779.85 lakh
Property, Plant and Equipment: ₹95.17 lakh
Other non-financial assets: ₹22.50 lakh
Total Assets: ₹10,725.13 lakh

Equity and Liabilities (₹ in Lakh)

Equity: ₹9,928.45 lakh
Equity Share Capital: ₹8,715.10 lakh (87,150,962 shares of ₹1.00 face value)
Other Equity: ₹1,213.35 lakh
Liabilities: ₹796.68 lakh
Financial Liabilities: ₹724.26 lakh
Creditors: ₹56.03 lakh
Borrowings: ₹665.40 lakh
Other financial liabilities: ₹2.83 lakh
Non-Financial Liabilities: ₹72.42 lakh
Current tax liabilities: ₹37.52 lakh
Provisions: ₹34.76 lakh
Deferred tax liabilities: ₹0.14 lakh

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

Cash from Operating Activities: ₹179.88 lakh
Cash from Investing Activities: (₹103.22) lakh
Cash from Financing Activities: ₹0.00 lakh
Net Cash Flow: ₹76.66 lakh
Closing Cash and Cash Equivalents: ₹126.57 lakh
Cash in hand: ₹57.31 lakh
Deposit with banks: ₹69.26 lakh

Auditor Review

SSRV & Associates, Chartered Accountants (Firm Reg. No.: 135901W) conducted a limited review of the financial results pursuant to Standard on Review Engagements (SRE) 2410. Partner Vishnu Kant Kabra (Membership No.: 403437) issued an unqualified report stating that nothing has come to their attention that causes them to believe the financial results contain any material misstatement.

Additional Notes

1. The financial results were prepared in accordance with Indian Accounting Standard 34 (Ind AS 34)

2. The company adopted Indian Accounting Standards (Ind AS) with effect from 1st April, 2017

3. Previous period figures have been regrouped wherever necessary

4. There are no qualifications in the Audit Report