HARYANA CAPFIN LIMITED

Financial Results Summary (Rs. in Lakhs except EPS)

Quarter Ended 30th September 2026:

  • Revenue from Operations: ₹668.05 (primarily Dividend Income: ₹668.05)
  • Total Expenses: ₹59.77 (Employee Benefits: ₹13.04, Finance Cost: ₹44.73, Other Expenses: ₹2.00)
  • Profit Before Tax: ₹608.28
  • Tax Expense: ₹134.21 (Current Tax: ₹134.26, Deferred Tax: ₹-0.05)
  • Profit for the Period: ₹474.07
  • Other Comprehensive Income: ₹8,117.09 (mainly due to Change in Fair Value of Investments: ₹9,471.51)
  • Total Comprehensive Income: ₹8,591.16
  • Basic/Diluted EPS: ₹9.10

Half Year Ended 30th September 2026:

  • Revenue from Operations: ₹668.05
  • Total Expenses: ₹135.81
  • Profit Before Tax: ₹532.24
  • Tax Expense: ₹134.21
  • Profit for the Period: ₹398.03
  • Other Comprehensive Income: ₹13,523.64
  • Total Comprehensive Income: ₹13,921.67
  • Basic/Diluted EPS: ₹7.64

Comparative Performance

Quarterly Comparison (Q2 FY27 vs Q2 FY26):

  • Revenue increased from ₹605.37 lakh to ₹668.05 lakh
  • Profit for the period increased from ₹442.08 lakh to ₹474.07 lakh
  • EPS increased from ₹8.49 to ₹9.10

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

  • Revenue increased from ₹628.42 lakh to ₹668.05 lakh
  • Profit for the period decreased from ₹446.20 lakh to ₹398.03 lakh
  • EPS decreased from ₹8.57 to ₹7.64

Statement of Assets and Liabilities (as of 30th September 2026)

Total Assets: ₹51,238.48 lakh

  • Financial Assets: ₹51,215.91 lakh (Investments: ₹51,209.43 lakh, Cash: ₹2.02 lakh)
  • Non-Financial Assets: ₹22.57 lakh

Liabilities and Equity: ₹51,238.48 lakh

  • Financial Liabilities: ₹1,767.14 lakh (Borrowings: ₹1,676.41 lakh)
  • Non-Financial Liabilities: ₹6,191.31 lakh (Deferred Tax: ₹6,112.81 lakh)
  • Equity: ₹43,280.03 lakh (Share Capital: ₹520.87 lakh, Other Equity: ₹42,759.16 lakh)

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

  • Net Cash from Operating Activities: ₹1,371.66 lakh
  • Net Cash used in Investing Activities: ₹-1,295.44 lakh
  • Net Cash used in Financing Activities: ₹-88.05 lakh
  • Net decrease in Cash: ₹-11.83 lakh
  • Cash at beginning: ₹13.85 lakh
  • Cash at end: ₹2.02 lakh

Additional Information

  • The financial results were reviewed by the Audit Committee and approved by the Board
  • Limited review conducted by statutory auditors ANDRA & Company (FRN 028625N)
  • The company operates as an NBFC with one reportable segment: investment & financing
  • Previous period figures have been regrouped/rearranged/recast where necessary
  • Paid-up equity share capital remains unchanged at ₹520.87 lakh (face value ₹10 each)