Key Financial Figures
Profit & Loss Statement (₹ in Lakhs)
Year Ended March 31, 2026:
- Total Revenue From Operations: ₹278.70
- Other Income: ₹0.00
- Total Income: ₹278.70
- Finance Costs: ₹104.83
- Impairment on Financial Instruments: ₹19.54
- Employee Benefits Expenses: ₹54.79
- Depreciation, amortisation and impairment: ₹0.12
- Other Expenses: ₹20.37
- Total Expenses: ₹199.65
- Profit before tax: ₹79.05
- Tax Expense: ₹25.00 (Current Tax: ₹24.83, Adjustment of taxes of earlier year: ₹0.16)
- Profit for the year: ₹54.05
- Other Comprehensive Income: ₹4.85
- Total Comprehensive Income: ₹58.90
- Basic EPS: ₹0.51 (Face Value ₹10 each)
- Diluted EPS: ₹0.51
Quarter Ended March 31, 2026:
- Total Revenue From Operations: ₹69.39
- Total Income: ₹69.39
- Finance Costs: ₹23.43
- Impairment on Financial Instruments: ₹(2.79) [reversal]
- Employee Benefits Expenses: ₹13.19
- Depreciation, amortisation and impairment: ₹0.03
- Other Expenses: ₹6.23
- Total Expenses: ₹40.08
- Profit before tax: ₹29.31
- Tax Expense: ₹12.32 (Current Tax only)
- Profit for the quarter: ₹16.99
- Other Comprehensive Income: ₹0.97
- Total Comprehensive Income: ₹17.97
- Basic EPS: ₹0.16
- Diluted EPS: ₹0.16
Balance Sheet Position as at March 31, 2026 (₹ in Lakhs)
Assets:
- Financial Assets: ₹2,289.62 (Cash & Cash Equivalents: ₹15.58, Bank Balance other than above: ₹1.48, Receivables: ₹0.41, Loans: ₹2,178.45, Investments: ₹93.70)
- Non-Financial Assets: ₹45.31 (Current Tax Assets: ₹40.59, Property, Plant and Equipment: ₹0.04, Other Non-Financial assets: ₹4.68)
- Total Assets: ₹2,334.94
Liabilities and Equity:
- Financial Liabilities: ₹260.16 (Borrowings: ₹255.75, Other Financial Liabilities: ₹4.41)
- Non-Financial Liabilities: ₹11.30 (Deferred Tax Liabilities: ₹7.74, Other Non-Financial Liabilities: ₹3.56)
- Equity: ₹2,063.48 (Equity Share Capital: ₹1,064.87, Other Equity: ₹998.61)
- Total Liabilities and Equity: ₹2,334.94
Cash Flow Statement for Year Ended March 31, 2026 (₹ in Lakhs)
- Cash flows from operating activities: ₹260.32
- Net cash used in investing activities: ₹0.00
- Net cash used in financing activities: ₹(245.38)
- Net increase in cash and cash equivalents: ₹14.94
- Cash and cash equivalents opening balance: ₹2.12
- Cash and cash equivalents closing balance: ₹17.06
Key Ratios and Metrics
- Debt-Equity Ratio: 0.12 (Mar 31, 2026)
- Networth: ₹2,063.48 lakhs
- Total Debts to Total Assets: 0.11
- Net Profit Margin: 19.39%
- Capital Adequacy Ratio: 94.08%
- Gross NPA Ratio: 4.54%
- Net NPA Ratio: 3.67%
- NPA Provision Coverage Ratio: 20.00%
- Liquidity coverage ratio: 2.85%
- Capital to risk-weighted assets ratio (CRAR): 0.98
- Tier 1 CRAR: 0.87
- Tier II CRAR: 0.11
Legal Proceedings
A petition (C.P. (IB) No. 2151K812025) under Section 7 of the Insolvency and Bankruptcy Code, 2016 has been instituted by J.A. Finance before the National Company Law Tribunal, Kolkata Bench against Indico Motors Private Limited. The petition was filed on 18th December 2025 seeking initiation of Corporate Insolvency Resolution Process for an aggregate claim amount comprising principal outstanding of ₹100.00 Lakhs together with accrued interest amounting to ₹31.20 Lakhs. The matter is presently sub judice.
Other Significant Disclosures
- The Company is primarily engaged in NBFC activity with no separate reportable segments
- During the year, the Government of India implemented four new labor codes (Code on Wages 2019, Industrial Relations Code 2020, Occupational Safety Health and Working Conditions Code 2020, and Code on Social Security 2020)
- Revision of salary structures to align with new wage definition is expected to be reviewed in FY 2026-27
- Figures for previous periods have been regrouped/rearranged wherever necessary
- The Board meeting was held on 26th May 2026 from 12:30 PM to 03:30 PM
Capital Structure
- Equity Share Capital: ₹1,064.87 lakhs (Face value ₹10 each)
- No change in share capital during the period
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