Indus Finance Limited submitted its unaudited standalone financial results for the quarter and half year ended September 30, 2026, in compliance with Regulation 33 of SEBI LODR Regulations, 2015. The results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on October 14, 2026, which commenced at 4:30 PM and concluded at 5:10 PM.

Financial Performance Highlights

Quarter Ended September 30, 2026 (Q2 FY27):

  • Total Income: ₹127.65 lakh (compared to ₹154.79 lakh in Q1 FY27 and ₹105.18 lakh in Q2 FY26)
  • Interest Income: ₹127.56 lakh (down from ₹147.01 lakh in Q1 FY27)
  • Total Expenses: ₹106.65 lakh (up from ₹67.41 lakh in Q1 FY27)
  • Finance Costs: ₹25.79 lakh
  • Employee Benefits: ₹37.27 lakh
  • Net Loss on Fair Value Changes: ₹18.10 lakh
  • Profit before exceptional item and tax: ₹21.00 lakh
  • Exceptional item: ₹12.03 lakh
  • Profit before tax: ₹8.97 lakh
  • Tax expense: ₹0.00
  • Net profit for the period: ₹8.97 lakh (compared to ₹75.37 lakh in Q1 FY27 and ₹8.35 lakh in Q2 FY26)
  • Other comprehensive income: -₹2.98 lakh
  • Total Comprehensive Income: ₹5.99 lakh
  • Basic EPS: ₹0.10 (compared to ₹0.81 in Q1 FY27)
  • Diluted EPS: ₹0.10

Half Year Ended September 30, 2026 (H1 FY27):

  • Total Income: ₹279.00 lakh (compared to ₹217.08 lakh in H1 FY26)
  • Interest Income: ₹274.57 lakh
  • Total Expenses: ₹170.63 lakh
  • Profit before exceptional item and tax: ₹108.37 lakh
  • Exceptional item: ₹24.04 lakh
  • Profit before tax: ₹84.33 lakh
  • Tax expense: ₹0.00
  • Net profit for the period: ₹84.33 lakh (compared to ₹25.76 lakh in H1 FY26)
  • Other comprehensive income: ₹33.66 lakh
  • Total Comprehensive Income: ₹118.00 lakh
  • Basic EPS: ₹0.91
  • Diluted EPS: ₹0.91

Comparative Performance

The results show significant quarter-on-quarter decline with net profit dropping 88% from Q1 FY27 (₹75.37 lakh) to Q2 FY27 (₹8.97 lakh). Year-on-year comparison shows net profit increased marginally from ₹8.35 lakh in Q2 FY26 to ₹8.97 lakh in Q2 FY27.

Exceptional Items

The company recorded exceptional items of ₹12.03 lakh for Q2 FY27 and ₹24.04 lakh for H1 FY27, consistent with the pattern from previous periods (₹12.02 lakh in Q2 FY26 and ₹24.04 lakh in H1 FY26).

Cash Flow Information

For the period ended September 30, 2026:

  • Net Cash Used in Operating Activities: ₹708.03 lakh
  • Net Cash Used in Investing Activities: ₹(173.78) lakh
  • Net Cash Used in Financing Activities: ₹(469.41) lakh
  • Net decrease in cash and cash equivalents: ₹64.84 lakh
  • Cash and cash equivalents at end of period: ₹76.20 lakh

Additional Information

The company operates in only one segment. Figures for previous periods have been regrouped where necessary to conform to current period classification. The results were signed by K. K. Dinakar (Company Secretary & Compliance Officer) and Bala Venckat Kutti (Chairman, DIN: 00765036).