Financial Results Summary

Quarterly Performance (Q2 FY27 ended 30 September 2026)

  • Revenue from Operations: Rs 127.28 lakh (Interest Income)
  • Total Income: Rs 127.28 lakh
  • Total Expenses: Rs 134.84 lakh
  • Finance costs: Rs 87.30 lakh
  • Employees benefits expenses: Rs 4.50 lakh
  • Depreciation, amortisation and impairment: Rs 0.13 lakh
  • Other expenses: Rs 42.91 lakh
  • Profit/(Loss) before tax: Rs (99.49) lakh (loss)
  • Tax Expense: Nil
  • Profit/(Loss) for the period: Rs (99.49) lakh (loss)
  • Earnings Per Share (Basic & Diluted): Rs (1.33)

Half-Yearly Performance (H1 FY27 ended 30 September 2026)

  • Total Income: Rs 247.71 lakh
  • Profit/(Loss) before tax: Rs (73.39) lakh (loss)
  • Profit/(Loss) for the period: Rs (73.39) lakh (loss)
  • Earnings Per Share (Basic & Diluted): Rs (0.98)

Comparative Figures

Q2 FY26 (30 September 2025):

  • Total Income: Rs 122.29 lakh
  • Profit before tax: Rs 18.95 lakh
  • Earnings Per Share: Rs 0.25

Q1 FY27 (30 June 2026):

  • Total Income: Rs 120.43 lakh
  • Profit before tax: Rs 26.10 lakh
  • Earnings Per Share: Rs 0.35

Full Year FY26 (31 March 2026):

  • Total Income: Rs 485.62 lakh
  • Profit before tax: Rs 91.62 lakh
  • Earnings Per Share: Rs 1.23

Balance Sheet Position (as at 30 September 2026)

  • Total Assets: Rs 4,583.67 lakh (Unaudited)
  • Financial Assets: Rs 4,508.21 lakh
  • Cash and cash equivalents: Rs 7.23 lakh
  • Loans and advances: Rs 4,140.00 lakh
  • Other Financial Assets: Rs 360.98 lakh
  • Non-Financial Assets: Rs 75.46 lakh
  • Property, plant and equipment: Rs 2.27 lakh
  • Current tax assets (net): Rs 73.19 lakh
  • Total Liabilities and Equity: Rs 4,583.67 lakh
  • Financial Liabilities: Rs 4,034.26 lakh
  • Borrowings: Rs 3,655.75 lakh
  • Other Financial Liabilities: Rs 378.51 lakh
  • Non-Financial Liabilities: Rs 18.80 lakh (Provisions)
  • Equity: Rs 530.61 lakh
  • Equity Share Capital: Rs 747.74 lakh
  • Other Equity: Rs (217.13) lakh (negative)

Cash Flow Statement

Half-Year Ended 30 September 2026

  • Net cash used in operating activities: Rs (1.90) lakh
  • Net cash used in investing activities: Rs (1.63) lakh
  • Net cash flow from financing activities: Nil
  • Net decrease in cash and cash equivalents: Rs (3.53) lakh
  • Cash and cash equivalents at beginning: Rs 10.75 lakh
  • Cash and cash equivalents at end: Rs 7.23 lakh

Quarter Ended 30 September 2026

  • Net cash from operating activities: Rs 6.08 lakh
  • Net cash used in investing activities: Rs (1.63) lakh
  • Net cash flow from financing activities: Nil
  • Net increase in cash and cash equivalents: Rs 4.46 lakh
  • Cash and cash equivalents at beginning: Rs 2.77 lakh
  • Cash and cash equivalents at end: Rs 7.23 lakh

Additional Information

  • Business Segment: The company operates only in one segment - loan company
  • Board Approval: Results approved by Board of Directors on 13.11.2026
  • Auditor Review: Limited Review Report issued by Gupta Garg & Agrawal, Chartered Accountants (FRN: 505762C)
  • Auditor Declaration: The review report contains no modified or unmodified opinion
  • Regulatory Compliance: Filed under Regulation 33 of SEBI (LODR) Regulations, 2015
  • Investor Complaints: No complaints received during the period; no complaints pending at beginning or end of period
  • Previous Period Figures: Have been regrouped and/or reclassified wherever necessary

Key Management

  • Signatory Director: Gurvinder Pal Singh (DIN: 05207077)
  • Auditor Partner: CA Amit Kumar Jain (Membership No.: 509349)