Financial Performance (Rs. in Lacs, except per share data)

Income Statement Highlights:

  • Total Income: ₹802.18 lakhs for Q1 FY27 (June 30, 2026), compared to ₹414.28 lakhs in Q1 FY26 (94% increase YoY) and ₹197.59 lakhs in Q4 FY26
  • Revenue from Operations: ₹801.98 lakhs for Q1 FY27, comprising:
  • Interest Income: ₹614.02 lakhs
  • Other operating income: ₹187.96 lakhs
  • No dividend income recorded
  • Other Income: ₹0.20 lakhs
  • Total Expenses: ₹380.00 lakhs, including:
  • Finance Cost: ₹42.97 lakhs
  • Employee benefits expense: ₹69.58 lakhs
  • Other expenses: ₹279.34 lakhs
  • Depreciation: ₹3.62 lakhs
  • Impairment reversal on financial instruments: ₹(15.52) lakhs (credit)
  • Profit Before Tax: ₹422.18 lakhs for Q1 FY27, compared to ₹102.61 lakhs in Q1 FY26 (311% increase YoY)
  • Tax Expense: ₹106.25 lakhs (Current Tax: ₹106.58 lakhs; Deferred Tax: ₹(0.33) lakhs credit)
  • Net Profit: ₹315.93 lakhs for Q1 FY27, compared to ₹75.57 lakhs in Q1 FY26 (318% increase YoY)
  • Earnings Per Share (EPS):
  • Basic EPS: ₹0.6460 for Q1 FY27 (compared to ₹0.1545 in Q1 FY26)
  • Diluted EPS: ₹0.6460 for Q1 FY27

Capital Structure Changes

  • Share Sub-division: Each equity share of face value ₹10 was sub-divided into 5 equity shares of face value ₹2 each, approved at EGM on May 04, 2026
  • Bonus Issue: 44,45,884 fully paid-up bonus equity shares of ₹2 each allotted in ratio of 1:10 (one bonus share for every ten shares held), approved by Board on May 27, 2026
  • Paid-up Equity Share Capital: Increased to ₹978.09 lakhs (4,89,04,724 equity shares of ₹2 each) from ₹889.18 lakhs
  • Debenture Issuance: 5,00,000 secured, unrated, unlisted, redeemable, non-convertible debentures (NCDs) of face value ₹100 each (aggregating ₹500 lakhs) allotted, approved by Board on May 11, 2026

Other Corporate Developments

  • Name Change Proposal: Company proposes to change name from "F Mec International Financial Services Limited" to "Dhvija Finance Limited" - approved by Board on December 18, 2025
  • Regulatory Compliance: Name confirmation received from Registrar of Companies (ROC)
  • Segment Information: Company is primarily engaged in financing business with no separate operating segments as per Ind AS 108

Regulatory Compliance & Approvals

  • Results reviewed by Audit Committee and approved by Board of Directors at meeting held on July 18, 2026 (commenced 3:30 PM, concluded 5:15 PM)
  • Limited review report issued by statutory auditors KSJ & Co. (FRN: 016024N)
  • CFO certification provided by Mahima Jain confirming correctness of financial results
  • Integrated filing confirms no deviations in public issue proceeds, no outstanding defaults on loans/debt securities
  • No related party transactions or audit qualifications to report for the quarter

Basis of Preparation

  • Prepared in accordance with Ind AS 34 "Interim Financial Reporting"
  • Complies with RBI guidelines for income recognition, asset classification, and provisioning
  • Previous period figures restated for share sub-division and bonus issue effects
  • Figures for quarter ended March 31, 2026 represent balancing figures between audited annual figures and year-to-date figures up to December 31, 2025