Financial Results Highlights (Quarter Ended September 30, 2026)

Revenue Performance:

  • Total Revenue from Operations: ₹445.39 lakh
  • Interest Income: ₹442.61 lakh
  • Other Charges: ₹2.78 lakh
  • Other Income: ₹31.00 lakh
  • Total Revenue (I + II): ₹476.39 lakh

Expense Breakdown:

  • Finance Costs: ₹69.49 lakh
  • Employee Benefit Expenses: ₹16.73 lakh
  • Depreciation and Amortization: ₹0.31 lakh
  • Other Expenses: ₹8.85 lakh
  • Total Expenses: ₹95.38 lakh

Profitability:

  • Profit Before Tax: ₹381.01 lakh
  • Tax Expenses: ₹95.89 lakh
  • Current Tax: ₹95.13 lakh
  • Taxes of Earlier Years: ₹0.00 lakh
  • Deferred Tax (net): ₹0.76 lakh
  • Profit for the Period from Continuing Operations: ₹285.12 lakh
  • Total Comprehensive Income: ₹285.12 lakh

Earnings Per Share:

  • Basic EPS: ₹3.68
  • Diluted EPS: ₹3.68

Comparative Performance

Quarterly Comparison (Q2 FY27 vs Q2 FY26):

  • Interest Income: ₹442.61 lakh (FY27) vs ₹286.89 lakh (FY26) - 54% increase
  • Total Revenue: ₹476.39 lakh vs ₹287.92 lakh - 65% increase
  • Profit Before Tax: ₹381.01 lakh vs ₹159.54 lakh - 139% increase
  • Net Profit: ₹285.12 lakh vs ₹119.38 lakh - 139% increase
  • EPS: ₹3.68 vs ₹2.19 - 68% increase

Half-Year Performance (H1 FY27 vs H1 FY26):

  • Interest Income: ₹832.43 lakh vs ₹548.46 lakh - 52% increase
  • Total Revenue: ₹935.53 lakh vs ₹550.17 lakh - 70% increase
  • Profit Before Tax: ₹765.46 lakh vs ₹332.05 lakh - 131% increase
  • Net Profit: ₹573.45 lakh vs ₹248.47 lakh - 131% increase
  • EPS: ₹7.40 vs ₹4.56 - 62% increase

Balance Sheet Position (As at September 30, 2026)

Assets: ₹9,334.06 lakh

  • Financial Assets: ₹8,828.71 lakh
  • Cash and Cash Equivalents: ₹31.73 lakh
  • Loans: ₹8,796.28 lakh
  • Other Financial Assets: ₹6.70 lakh
  • Non-Financial Assets: ₹505.35 lakh
  • Current Tax Assets (Net): ₹137.61 lakh
  • Deferred Tax Assets (Net): ₹5.79 lakh
  • Investment Property: ₹300.00 lakh
  • Property, Plant and Equipment: ₹53.83 lakh
  • Other Intangible Assets: ₹0.49 lakh
  • Other Non-Financial Assets: ₹1.63 lakh

Equity and Liabilities:

  • Total Equity: ₹7,348.04 lakh
  • Equity Share Capital: ₹774.79 lakh (Face value ₹10 per share)
  • Other Equity: ₹6,573.25 lakh
  • Total Liabilities: ₹1,986.02 lakh
  • Financial Liabilities: ₹1,730.42 lakh
  • Other Payables: ₹7.78 lakh
  • Other Financial Liabilities: ₹3.70 lakh
  • Unsecured Loans: ₹1,718.94 lakh
  • Non-Financial Liabilities: ₹255.60 lakh
  • Current Tax Liabilities (Net): ₹194.42 lakh
  • Provisions: ₹22.66 lakh
  • Other Non-Financial Liabilities: ₹38.52 lakh

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

Operating Activities:

  • Profit Before Tax: ₹765.46 lakh
  • Net Cash Flows from Operations: ₹246.14 lakh
  • Income Taxes Paid: ₹193.77 lakh
  • Net Cash Flows from Operating Activities: ₹52.37 lakh

Investing Activities:

  • Net Cash Flows from Investing Activities: ₹0.00 lakh

Financing Activities:

  • Repayments of Borrowings: ₹60.15 lakh (outflow)
  • Other Outflows of Cash: ₹35.00 lakh (outflow)
  • Net Cash Flows from Financing Activities: ₹-25.15 lakh

Net Change:

  • Net Increase in Cash and Cash Equivalents: ₹27.22 lakh
  • Cash and Cash Equivalents at Beginning: ₹4.51 lakh
  • Cash and Cash Equivalents at End: ₹31.73 lakh

Additional Information

  • The results were reviewed by the Audit Committee and approved by the Board of Directors
  • Statutory Auditors M/s Dagliya & Co. conducted a limited review as per Regulation 33 of SEBI (LODR) Regulations, 2015
  • Figures for previous periods have been regrouped/rearranged where necessary
  • Deferred tax provision for previous year was made at year end