Financial Performance Highlights

Quarter Ended September 30, 2026 (Q2 FY2027):

  • Revenue from operations: ₹8.78 crore (Interest income: ₹8.78 crore)
  • Total expenses: ₹6.18 crore (Finance costs: ₹5.88 crore, Employee benefits: ₹0.14 crore, Depreciation: ₹0.14 crore)
  • Profit before tax: ₹2.60 crore
  • Tax expense: ₹0.65 crore (Current tax: ₹0.67 crore, Deferred tax: ₹-0.02 crore)
  • Net profit: ₹1.96 crore
  • Basic and diluted EPS: ₹1.81

Half Year Ended September 30, 2026 (H1 FY2027):

  • Revenue from operations: ₹21.31 crore (Interest income: ₹21.31 crore)
  • Total expenses: ₹15.99 crore
  • Profit before tax: ₹5.32 crore
  • Tax expense: ₹1.32 crore
  • Net profit: ₹3.99 crore
  • Basic and diluted EPS: ₹3.69

Comparative Performance (YoY):

  • Q2 Net profit decreased 8% from ₹2.12 crore in Q2 FY2026 to ₹1.96 crore in Q2 FY2027
  • H1 Net profit increased 5% from ₹3.81 crore in H1 FY2026 to ₹3.99 crore in H1 FY2027
  • Interest income increased 24% in Q2 and 26% in H1 compared to previous year

Balance Sheet Position (as at September 30, 2026)

  • Total assets: ₹449.55 crore
  • Financial assets: ₹444.17 crore (Loans: ₹430.22 crore, Investments: ₹3.30 crore, Bank balances: ₹4.47 crore)
  • Total equity: ₹65.69 crore (Equity share capital: ₹10.82 crore, Other equity: ₹54.87 crore)
  • Borrowings: ₹377.50 crore
  • Total liabilities: ₹383.86 crore

Cash Flow Statement (H1 FY2027)

  • Cash flow from operating activities: ₹-21.75 crore (outflow)
  • Cash flow from investing activities: ₹4.74 crore (inflow)
  • Cash flow from financing activities: ₹-1.68 crore (outflow)
  • Net decrease in cash: ₹-18.68 crore
  • Closing cash balance: ₹4.48 crore

Key Corporate Actions

  • Final dividend of ₹1.55 per share (15.50%) declared and paid for FY2026 on 1,08,18,000 equity shares
  • Paid-up equity share capital remained unchanged at ₹10.82 crore (face value ₹10 each)

Additional Notes

  • Company operates in single segment of finance
  • No exceptional or extraordinary items reported
  • No excise duty provisions applicable as NBFC
  • Previous period figures have been reclassified for comparability