Key Financial Figures (₹ lakhs)

Revenue from Operations: 5.65 (FY26) vs 0 (FY25)

Total Expenditure: 262.44 (FY26) vs 44.61 (FY25)

Net Loss Before Tax: (256.79) (FY26) vs (44.61) (FY25)

Current Tax Expense: 36.17 (FY26) vs 0 (FY25)

Net Loss After Tax: (220.61) (FY26) vs (44.61) (FY25)

Accumulated Losses: (519.77) as at March 31, 2026

Capital Structure Changes

Rights Issue: Successfully completed Rights Issue aggregating to ₹1,000.18 lakh in January 2026

Authorized Capital: Increased from ₹20,00,00,000 to ₹37,00,00,000 during FY26

Paid-up Capital: Increased from ₹5,00,09,000 to ₹15,00,27,000 post-Rights Issue

Shareholding Pattern: Jupiter Capital Private Limited holds 74.62% of share capital (111,94,426 shares)

AGM Details

32nd Annual General Meeting: Scheduled for Tuesday, 22nd September, 2026 at 12:00 Noon through Video Conferencing/Audio-Visual Means

Ordinary Business:

  • Adoption of audited financial statements for FY26
  • Re-appointment of Mr. Venkatraman Venkitachalam (DIN: 05008694) who retires by rotation
  • Appointment of M/s. Ford Rhodes Parks & Co LLP as Statutory Auditors for 3 years (FY27-FY29)

Special Business:

  • Appointment of M/s. Priti J Sheth & Associates as Secretarial Auditor for 5 years (FY27-FY31)

Board and Management Changes

Resignations during FY26:

  • Mr. Valmeekanathan Subramanian (Non-Executive Director) - 15th April, 2025
  • Ms. Deepthi Donkeshwar (Additional Non-Executive Independent Director) - 27th May, 2025
  • Mr. Sabarinath Gopalakrishnan (Non-executive Director) - 11th August, 2025
  • Mr. Sanjay Prabhu (Non-Executive Director) - 9th October, 2025

Appointments during FY26:

  • Mr. Raj Surendra Jain as Chief Financial Officer - 27th May, 2025
  • Ms. Jaya Janardanan as Non-Executive Independent Director - 27th June, 2025
  • Mr. Vinu Mammen as Whole-Time Director - 30th July, 2025 (approved by members on 25th September, 2025)
  • Mr. Nityanand Shankar Nayak and Mr. Vivek S. Kakati as Additional Non-Executive Independent Directors - 31st July, 2025
  • Mr. Eugene Oommen Koshy as Additional Non-executive Non-Independent Director - 9th October, 2025
  • Mr. Venkatraman Venkitachalam as Additional Non-executive Non-Independent Director - 30th January, 2026

Post-Year End Changes:

  • Mr. Eugene Oommen Koshy resigned as Non-executive Non-Independent Director - 10th August, 2026
  • Ms. Khandavalli Madhavi resigned as Company Secretary & Compliance Officer - 12th August, 2026

Corporate Actions

Name Change: Company name changed from Avasara Finance Limited to BYLD Capital Finance Limited effective 22nd May, 2026

Auditor Information

Statutory Auditors: M/s. Ford Rhodes Parks & Co LLP (FRN No. 102860W/W100089) proposed for appointment at remuneration of ₹95,000 per annum plus taxes and expenses

Secretarial Auditors: M/s. Priti J Sheth & Associates proposed for appointment for 5 years

Internal Auditors: M/s. Adithya Vishwas & Co, Chartered Accountants

Related Party Transactions

Consultancy Fee of ₹125 lakh received from Hindusthan Infrastructure Projects & Engineering Private Limited (fellow subsidiary)

Salary of ₹53 lakh paid to Mr. Raj Surendra Jain (CFO)

Loans taken from related parties: ₹98.14 lakh from holding company, ₹30 lakh from fellow subsidiary

Other Material Information

Investments: ₹826.95 lakh in mutual funds and equity instruments as at March 31, 2026

NPA Provisions: ₹143.55 lakh provided against non-performing loans

Going Concern: Financial statements prepared on going concern basis despite accumulated losses

Dividend: No dividend recommended for FY26

Voting Arrangements

Remote E-Voting: Period from 19th September, 2026 (9:00 AM) to 21st September, 2026 (5:00 PM) through Purva Sharegistry (India) Private Limited

Record Date: Tuesday, 15th September, 2026