First Fintec Limited Q2 FY27 Net Profit Rs 0.69 Million

Revenue from Operations: ₹5.59 million (compared to ₹5.57 million in Q1 FY27 and ₹6.83 million in Q2 FY26)
Other Income: ₹0.62 million (compared to ₹0.59 million in Q1 FY27 and ₹0.42 million in Q2 FY26)
Total Income: ₹6.21 million (compared to ₹6.16 million in Q1 FY27 and ₹7.25 million in Q2 FY26)
Employee Benefits Expense: ₹1.99 million
Depreciation and Amortization: ₹0.61 million
Operating and Other Expenses: ₹2.85 million
Profit Before Tax: ₹0.76 million (compared to ₹0.63 million in Q1 FY27 and ₹0.76 million in Q2 FY26)
Tax Expense (Deferred Tax): ₹0.07 million
Net Profit: ₹0.69 million (compared to ₹0.56 million in Q1 FY27 and ₹0.58 million in Q2 FY26)
Basic and Diluted EPS (before extraordinary items): ₹0.067 per share (face value ₹10 each)

Revenue from Operations: ₹11.16 million (compared to ₹13.31 million in H1 FY26)
Other Income: ₹1.21 million (compared to ₹0.96 million in H1 FY26)
Total Income: ₹12.37 million (compared to ₹14.27 million in H1 FY26)
Profit Before Tax: ₹1.39 million (compared to ₹1.46 million in H1 FY26)
Net Profit: ₹1.25 million (compared to ₹1.11 million in H1 FY26)
Basic and Diluted EPS (before extraordinary items): ₹0.120 per share

Total Assets: ₹124.48 million (compared to ₹123.97 million as of March 31, 2026)
Non-Current Assets: ₹111.54 million (Property, Plant & Equipment: ₹27.71 million; Goodwill: ₹83.83 million)
Current Assets: ₹12.94 million (Trade Receivables: ₹7.58 million; Cash & Cash Equivalents: ₹0.11 million; Short-term Loans & Advances: ₹5.25 million)
Total Equity: ₹106.47 million (Equity Share Capital: ₹104.03 million; Reserves and Surplus: ₹2.44 million)
Non-Current Liabilities: ₹15.62 million (Deferred Tax Liabilities)
Current Liabilities: ₹2.39 million (Short-term Borrowings: ₹1.67 million; Trade Payables: ₹0.57 million; Short-term Provisions: ₹0.15 million)

Cash from Operations: ₹3.48 million
Cash Used in Investing Activities: ₹(2.67) million
Cash Used in Financing Activities: ₹(0.79) million (decrease in secured/unsecured loans)
Net Increase in Cash: ₹0.02 million
Cash and Cash Equivalents at End of Period: ₹0.12 million

Segment Reporting: The company operates in a single segment: Fintec/Edtec, with total revenue of ₹6.21 million for the quarter.
Investor Complaints: No complaints were pending at the beginning of the quarter, and no complaints were received during the quarter.
Business Continuity Plan: The company has invoked a Work From Home policy due to the COVID-19 pandemic.
Future Outlook: The company foresees a large-scale contraction in demand which could result in significant downsizing of its employee base, rendering physical infrastructure redundant.
Auditor's Report: P.C. Surana & Co., Chartered Accountants, issued an unmodified limited review report on the unaudited quarterly financial results.
Regulatory Compliance: The financial statements were prepared in accordance with Indian Accounting Standards (Ind AS) and SEBI LODR regulations.