Cubical Financial Services Q2 Net Profit Rises 91% YoY

Cubical Financial Services Limited submitted its unaudited financial results for the quarter and half year ended September 30, 2026, pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The submission includes the financial results and limited review report for the period.

Financial Performance (Quarter Ended September 30, 2026)

Revenue:

Revenue from operations: ₹35.34 lakhs
Interest Income: ₹26.66 lakhs
Sale of shares: ₹0.00 lakhs
Dividend Income: ₹0.00 lakhs
Other Income: ₹8.10 lakhs
Total Revenue: ₹43.44 lakhs

Expenses: ₹23.59 lakhs

Cost of Material Consumed: ₹0.00 lakhs
Purchase of stock in trade: ₹2.45 lakhs
Employees benefits expense: ₹8.98 lakhs
Finance Costs: ₹0.00 lakhs
Depreciation and amortisation expenses: ₹0.01 lakhs
Other expenses: ₹17.05 lakhs

Profitability:

Profit before tax: ₹9.60 lakhs
Tax Expenses: ₹2.83 lakhs
Net Profit for the period: ₹6.63 lakhs
Other Comprehensive Income: ₹0.00 lakhs
Total Comprehensive Income for the period: ₹6.63 lakhs

Earnings Per Share (EPS):

Basic EPS: ₹0.01
Diluted EPS: ₹0.01

Comparative Financials (Quarterly)

| Particulars | 30-09-2026 | 30-06-2026 | 30-09-2025 |

Half-Year Performance (Ended September 30, 2026)

Revenue from operations: ₹62.00 lakhs (vs ₹56.25 lakhs in H1 FY26)
Total Revenue: ₹97.63 lakhs (vs ₹69.85 lakhs in H1 FY26)
Total Expenses: ₹57.63 lakhs (vs ₹54.37 lakhs in H1 FY26)
Net Profit: ₹30.10 lakhs (vs ₹15.48 lakhs in H1 FY26)
EPS (Basic): ₹0.03 (vs ₹0.02 in H1 FY26)

Capital Structure

Paid-up equity share capital (Face Value ₹2 each): ₹290.34 lakhs (increased from ₹130.34 lakhs as of March 31, 2026)
Reserves excluding Revaluation Reserves: ₹0.00 lakhs

Balance Sheet (As at September 30, 2026)

Assets: ₹3,587.80 lakhs

Financial Assets: ₹3,567.25 lakhs
Cash and cash equivalents: ₹4.86 lakhs (vs ₹103.76 lakhs as of March 31, 2026)
Loans: ₹0.00 lakhs
Investments: ₹3,471.78 lakhs (vs ₹1,418.20 lakhs as of March 31, 2026)
Other financial assets: ₹0.00 lakhs
Equity Shares held as stock in trade: ₹5.49 lakhs (vs ₹0.07 lakhs as of March 31, 2026)
Trade Receivable: ₹22.57 lakhs (vs ₹18.30 lakhs as of March 31, 2026)
Non-Financial Assets: ₹0.55 lakhs

Liabilities and Equity: ₹3,587.80 lakhs

Financial liabilities: ₹9.17 lakhs
Non-financial liabilities: ₹17.51 lakhs
Equity: ₹3,557.58 lakhs
Equity Share Capital: ₹2,903.40 lakhs
Other Equity: ₹654.19 lakhs

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

Net cash used in operating activities: ₹(2,138.92) lakhs
Net cash generated from investing activities: ₹0.00 lakhs
Net cash generated from financing activities: ₹2,000.00 lakhs (from equity capital and share premium)
Net decrease in cash and cash equivalents: ₹(98.90) lakhs
Cash and cash equivalents at end of period: ₹4.86 lakhs

Additional Information

The financial results were approved by the Board of Directors on October 30, 2026, in a meeting that commenced at 2 PM and concluded at 4:15 PM.
Segment reporting is not applicable as the company operates within a single business segment.
No shareholder complaints/grievances were received during the quarter, and no complaints were unresolved at quarter end.
Previous period's figures have been regrouped/rearranged where necessary.
The results are available on the Bombay Stock Exchange website (www.bseindia.com) and company website (www.cubical90.com).

Auditor's Review

Krishan Rakesh & Co., Chartered Accountants, issued a limited review report stating that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.