A meeting of the Board of Directors of Frontier Capital Limited was held on Thursday, 13th August 2026, commencing at 03:30 P.M. and concluding at 06:00 P.M.

The Board considered and approved the following matters:

1. Approval of Un-Audited Standalone Financial Results: The Board approved the Un-Audited Standalone Financial Results of the Company as per Indian Accounting Standards (Ind AS) for the quarter ended 30th June 2026.

2. Approval of Annual Report: The Board approved the Annual Report for the Financial Year ended 31st March 2026.

3. 42nd Annual General Meeting (AGM): The Board scheduled the 42nd AGM to be held on Tuesday, 08th September 2026, at 03.30 P.M. through video conferencing (VC)/other Audio-Visual Means (OAVM).

4. AGM Notice: The Board approved the notice for calling the 42nd AGM.

5. Appointment of Scrutinizer: The Board appointed CS Shilpa Mahesh Bandre (Membership No. F6875), Partner at SB & Company, as the Scrutinizer for Remote E-voting and voting during the AGM.

6. Share Transfer Book Closure: The dates for the closure of the Share Transfer Books and Register of Members were set from Tuesday, 01st September 2026, to Tuesday, 08th September 2026 (both days inclusive) for the purpose of the 42nd AGM.

7. Net Owned Funds (NOF) Strategy: The Board noted that the Company is strategizing and undertaking appropriate measures to enhance its Net Owned Funds (NOF) to ensure continued compliance with the minimum NOF requirement prescribed by the Reserve Bank of India (RBI). The specific measures or quantum of enhancement required were not detailed.

Financial Results for Quarter Ended 30th June 2026 (Unaudited)

(All figures in ₹ Lakhs, unless stated otherwise)

The approved unaudited standalone financial results for Q1 FY27 (Quarter ended 30th June 2026) are as follows, with comparatives:

Income Statement Highlights:

  • Revenue from Operations: ₹14.39 Lakhs
  • Interest Income: ₹8.71 Lakhs
  • Other Operating Revenue: ₹5.68 Lakhs
  • Other Income: ₹4.42 Lakhs
  • Total Income: ₹18.81 Lakhs
  • Total Expenses: ₹10.85 Lakhs
  • Finance Costs: ₹0.20 Lakhs
  • Employee Benefits Expenses: ₹5.63 Lakhs
  • Other Expenses: ₹5.02 Lakhs
  • Profit Before Tax: ₹7.96 Lakhs
  • Tax Expense: ₹0.00 Lakhs (No tax expense recorded for the quarter)
  • Profit for the period (Net Profit): ₹7.96 Lakhs
  • Total Comprehensive Income for the period: ₹7.96 Lakhs
  • Earnings Per Share (EPS): ₹0.05 (Basic and Diluted, not annualized)

Comparative Performance:

  • The Net Profit of ₹7.96 Lakh for Q1 FY27 represents a significant improvement from the Net Loss of ₹(9.10) Lakh reported in the immediately preceding quarter (Q4 FY26, Audited).
  • Compared to the same quarter last year (Q1 FY26, Unaudited: Net Profit of ₹8.12 Lakh), profitability was slightly lower.
  • Paid-up Equity Share Capital remained unchanged at ₹1,676.22 Lakhs (1,67,62,200 shares of ₹10 each).

Outstanding Defaults Disclosure

As per the prescribed format, the company disclosed the following as of the date:

  • Loans/revolving facilities from banks/financial institutions: Total amount outstanding ₹0; Amount of default ₹0.
  • Unlisted debt securities (NCDs/NCRPS): Total amount outstanding ₹0; Amount of default ₹0.
  • Total financial indebtedness (including short & long term): ₹0.

The company has no outstanding debt or defaults on any loans or debt securities.

Auditor's Review Report

A.P. Rajagopalan & Co., Chartered Accountants (FRN: 0108321W), conducted a limited review of the quarterly unaudited financial results for the quarter ended 30th June 2026, as required under Regulation 33 of the SEBI (LODR) Regulations, 2015.

  • The review was performed in accordance with Standard on Review Engagements (SRE) 2410.
  • Based on their review, nothing came to their attention that causes them to believe that the statement of unaudited financial results was not prepared in accordance with Ind AS 34 and does not contain any material misstatement.
  • The review report was signed by Partner R. Ganesh (Membership No.: 038157) and dated 13th August 2026.

Notes to Accounts

1. The financial results are prepared in accordance with Ind AS 34 'Interim Financial Reporting'.

2. The company operates in a single segment: financing. It has no separate geographic segments outside India.

3. The company does not have any subsidiaries, associates, or joint ventures as of 30th June 2026.

4. Previous period figures have been regrouped/reclassified for comparability.