Standalone Financial Performance (₹ in lakhs)

Quarter Ended September 30, 2026:

  • Total Income: ₹1.30
  • Revenue from operations: ₹1.15
  • Other income: ₹0.15
  • Total Expenses: ₹1.96
  • Employee benefits expense: ₹0.50
  • Finance costs: ₹2.90
  • Depreciation and amortization: ₹0.29
  • Other expenses: (₹1.72) [negative expense]
  • Loss before tax: (₹0.66)
  • Net loss for the quarter: (₹0.66)
  • Basic and diluted EPS: (₹0.01)

Half Year Ended September 30, 2026:

  • Total Income: ₹1.45
  • Total Expenses: ₹19.44
  • Loss before tax: (₹17.99)
  • Net loss for half year: (₹17.99)
  • Basic and diluted EPS: (₹0.58)

Comparative Figures (Quarter):

  • Q2 FY26: Net profit of ₹5.98 lakh on total income of ₹7.24 lakh
  • Q1 FY27: Net loss of ₹17.33 lakh on total income of ₹0.15 lakh

Consolidated Financial Performance (₹ in lakhs)

Quarter Ended September 30, 2026:

  • Total Income: ₹7.69
  • Revenue from operations: ₹7.63
  • Other income: ₹0.06
  • Total Expenses: ₹9.78
  • Employee benefits expense: ₹0.50
  • Finance costs: ₹3.60
  • Depreciation and amortization: ₹1.67
  • Other expenses: ₹4.01
  • Loss before tax: (₹2.09)
  • Tax expense: (₹1.59) [credit]
  • Net loss for the quarter: (₹0.50)
  • Basic and diluted EPS: (₹0.01)

Half Year Ended September 30, 2026:

  • Total Income: ₹14.17
  • Total Expenses: ₹27.26
  • Loss before tax: (₹13.09)
  • Net loss for half year: (₹13.09)
  • Basic and diluted EPS: (₹0.42)

Capital Structure Changes

During the quarter, the company allotted 1,06,13,500 equity shares of ₹10 each at par on a preferential basis on August 13, 2026, aggregating to ₹1,061.35 lakhs. Pending utilization, ₹1,040.00 lakhs of the proceeds are held in fixed deposits with banks.

Share Capital:

  • Post-allotment paid-up equity share capital: ₹1,076.33 lakhs (standalone) / ₹1,076.34 lakhs (consolidated)
  • Previous share capital (March 31, 2026): ₹24.01 lakhs

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

  • Total Assets: ₹1,319.34 lakhs
  • Non-current assets: ₹232.42 lakhs (including right-of-use assets ₹14.50 lakhs, investments in subsidiary ₹217.19 lakhs)
  • Current assets: ₹1,086.92 lakhs (including bank balances ₹1,040.00 lakhs, cash ₹33.98 lakhs)
  • Total Equity: ₹935.07 lakhs
  • Equity share capital: ₹1,076.33 lakhs
  • Other equity: (₹141.27) lakhs
  • Total Liabilities: ₹384.27 lakhs
  • Non-current liabilities: ₹10.38 lakhs (lease liabilities)
  • Current liabilities: ₹373.89 lakhs (including borrowings ₹364.46 lakhs)

Cash Flow Statement (Standalone H1 FY27)

  • Net cash used in operating activities: (₹30.00) lakhs
  • Net cash used in investing activities: (₹1,018.53) lakhs (primarily fixed deposits placement)
  • Net cash from financing activities: ₹1,064.85 lakhs (primarily from preferential share issue)
  • Net increase in cash: ₹25.33 lakhs

Subsidiary Information

The consolidated results include Arco Leasing Limited (Parent) and its wholly owned subsidiary Ansu Trade & Fiscals Private Limited. The subsidiary contributed:

  • Total assets: ₹324.84 lakhs as of September 30, 2026
  • Total revenues: ₹12.66 lakhs for H1 FY27
  • Net profit after tax: ₹4.90 lakhs for H1 FY27
  • Net cash inflow: ₹7.18 lakhs for H1 FY27

Segment Information

The Group operates in a single segment - financing and investment activities, with all operations in India.

Accounting Policies and Presentation

The financial results are prepared in accordance with Ind AS 34, RBI guidelines, and SEBI regulations. Net gain on fair value changes of mutual funds and interest on fixed deposits, previously presented under "Other income," are now presented under "Revenue from operations" as they constitute income from the principal business. Previous period figures have been regrouped accordingly.

Auditor's Review

The statutory auditors, D M K H & Co., issued unmodified review reports for both standalone and consolidated financial results, stating that nothing has come to their attention that causes them to believe that the statements are not prepared in accordance with the required frameworks.

Notes

  • The figures for the quarter ended September 30, 2026 are balancing figures between the half-year results and published Q1 FY27 figures.
  • The results were reviewed by the Audit Committee and approved by the Board of Directors.
  • Earnings per share have been computed on the weighted average number of shares outstanding.