Financial Results Overview

Quarter Ended 30th September 2026 (Unaudited):

  • Total Revenue from Operations: ₹6.77 million
  • Total Expenses: ₹3.95 million
  • Profit Before Tax: ₹2.82 million
  • Profit for the Period: ₹2.82 million
  • Basic Earnings Per Share (EPS): ₹0.06
  • Diluted Earnings Per Share (EPS): ₹0.06

Half Year Ended 30th September 2026 (Unaudited):

  • Total Revenue from Operations: ₹10.64 million
  • Total Expenses: ₹5.55 million
  • Profit Before Tax: ₹5.09 million
  • Profit for the Period: ₹5.09 million
  • Basic Earnings Per Share (EPS): ₹0.10

Comparative Figures (Year Ended 31st March 2026 - Audited):

  • Total Revenue from Operations: ₹12.38 million
  • Total Expenses: ₹15.92 million
  • Loss Before Tax: ₹(2.97) million
  • Loss for the Year: ₹(2.72) million
  • Basic Earnings Per Share (EPS): ₹(0.05)

Revenue Breakdown (Quarter Ended 30th September 2026)

  • Interest Income: ₹0.29 million
  • Fees and Commission Income: ₹6.49 million

Expense Breakdown (Quarter Ended 30th September 2026)

  • Finance Costs: Not quantified
  • Fees and Commission Expenses: ₹0.02 million
  • Employee Benefits Expenses: ₹0.62 million
  • Depreciation and Amortization Expenses: ₹0.17 million
  • Other Expenses: ₹3.14 million
  • Impairment Allowances: Not quantified

Balance Sheet Position (as at 30th September 2026)

Assets:

  • Total Financial Assets: ₹89.36 million
  • Cash and Cash Equivalents: ₹2.75 million
  • Trade Receivables: ₹10.55 million
  • Loans: ₹73.60 million
  • Other Financial Assets: ₹2.46 million
  • Total Non-Financial Assets: ₹1.20 million
  • Property, Plant and Equipment: ₹0.82 million
  • Deferred Tax Assets (net): ₹0.38 million
  • Total Assets: ₹90.56 million

Liabilities and Equity:

  • Total Financial Liabilities: ₹23.87 million
  • Trade Payables (other than micro/small enterprises): ₹1.08 million
  • Borrowings (other than debt securities): ₹10.52 million
  • Other Financial Liabilities: ₹12.27 million
  • Total Non-Financial Liabilities: ₹9.21 million
  • Current Tax Liabilities (Net): ₹2.19 million
  • Provisions: ₹0.51 million
  • Other Non-Financial Liabilities: ₹6.51 million
  • Total Equity: ₹57.48 million
  • Equity Share Capital: ₹52.94 million
  • Other Equity: ₹4.54 million
  • Total Liabilities and Equity: ₹90.56 million

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

  • Net Cash Flow From Operating Activities: ₹1.60 million
  • Net Cash Flow From Financing Activities: ₹0.89 million
  • Net Increase in Cash & Cash Equivalents: ₹2.49 million
  • Cash & Cash Equivalents at beginning: ₹0.26 million
  • Cash & Cash Equivalents at end: ₹2.75 million

Auditor's Qualified Opinion

The statutory auditors, RSRV & Associates, issued a qualified conclusion on the financial results. The review highlighted:

  • Issues with compliance and payments of TDS, GST, PF, and other statutory dues
  • Company has not filed GST returns for respective periods, which may impact legal litigation
  • Unable to verify or reconcile figures on GST portal
  • Other statutory dues pending for payment for more than 6 months
  • Reports of loans and advances given were not generated by their system

Additional Information

  • Paid-up Equity Share Capital: ₹52.94 million
  • Investor Complaints: Pending as on April 1, 2026 - Nil; Received during half year - Nil; Disposed of - Nil; Balance as on September 30, 2026 - Nil
  • The Company is primarily engaged in the business of financing with no separate geographic segments other than India
  • Previous period figures have been regrouped/reclassified wherever necessary for comparability