Nature of the Event

Kreon Finnancial Services Limited submitted its unaudited financial results for the quarter and half year ended September 30, 2026, pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board of Directors approved these results at their meeting held on October 26, 2026, which commenced at 4:30 PM and concluded at 5:36 PM.

Key Financial Results

Quarterly Performance (Q2 FY26-27)

  • Total Revenue from Operations: ₹14.57 lakhs
  • Interest Income: ₹33.79 lakhs
  • Fees & Commission Income: ₹1,203.06 lakhs
  • Other Operating Income: ₹109.51 lakhs
  • Net gain on fair value changes: ₹111.02 lakhs
  • Other Income: ₹231.23 lakhs
  • Total Income: ₹1,688.61 lakhs
  • Total Expenses: ₹1,061.65 lakhs
  • Finance Costs: ₹67.79 lakhs
  • Fees and commission expense: ₹62.32 lakhs
  • Impairment of financial instruments: ₹98.52 lakhs
  • Employee Benefits Expenses: ₹234.20 lakhs
  • Depreciation, amortization and impairment: ₹27.61 lakhs
  • Bad debts: ₹276.87 lakhs
  • Others expenses: ₹294.34 lakhs
  • Profit before tax: ₹626.96 lakhs
  • Tax Expense: ₹181.27 lakhs
  • Current Tax: ₹191.41 lakhs
  • Deferred Tax: (₹10.14) lakhs
  • Net Profit for the quarter: ₹445.68 lakhs
  • Earnings per share (Basic and Diluted): ₹2.20

Half-Year Performance (H1 FY26-27)

  • Total Revenue from Operations: ₹29.37 lakhs
  • Interest Income: ₹74.50 lakhs
  • Fees & Commission Income: ₹2,300.57 lakhs
  • Other Operating Income: ₹195.60 lakhs
  • Net gain on fair value changes: ₹366.06 lakhs
  • Other Income: ₹332.54 lakhs
  • Total Income: ₹3,269.27 lakhs
  • Total Expenses: ₹2,102.30 lakhs
  • Profit before tax: ₹1,166.97 lakhs
  • Tax Expense: ₹280.07 lakhs
  • Current Tax: ₹282.68 lakhs
  • Deferred Tax: (₹2.61) lakhs
  • Net Profit for half year: ₹886.90 lakhs
  • Earnings per share (Basic and Diluted): ₹4.39

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹8,237.47 lakhs (vs. ₹7,658.69 lakhs as at March 31, 2026)
  • Financial Assets: ₹7,736.38 lakhs
  • Cash and cash equivalents: ₹256.57 lakhs
  • Bank Balance other than cash: ₹735.22 lakhs
  • Loans: ₹5,102.92 lakhs
  • Investments: ₹1,538.08 lakhs
  • Other Financial assets: ₹103.59 lakhs
  • Non-Financial Assets: ₹501.09 lakhs
  • Deferred tax assets (net): ₹65.07 lakhs
  • Property, plant and equipment: ₹195.29 lakhs
  • Other Intangible assets: ₹78.93 lakhs
  • Intangible assets under development: ₹28.56 lakhs
  • ROU Assets: ₹70.11 lakhs
  • Other non-financial assets: ₹58.52 lakhs
  • Non-current assets held for sale: ₹4.60 lakhs
  • Total Liabilities: ₹3,703.30 lakhs
  • Financial Liabilities: ₹3,414.63 lakhs
  • Other payables: ₹49.33 lakhs
  • Borrowings: ₹3,055.62 lakhs
  • Other financial liabilities: ₹309.68 lakhs
  • Non-Financial Liabilities: ₹288.67 lakhs
  • Current tax liabilities (net): ₹97.26 lakhs
  • Provisions: ₹35.99 lakhs
  • Other non-financial liabilities: ₹155.42 lakhs
  • Total Equity: ₹4,533.41 lakhs
  • Equity Share capital: ₹2,022.20 lakhs
  • Other Equity: ₹2,511.21 lakhs

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

  • Net cash flow from operating activities: ₹457.50 lakhs
  • Net cash flow from investing activities: ₹101.51 lakhs
  • Net cash flow from financing activities: (₹529.14) lakhs
  • Net increase in cash and cash equivalents: ₹29.87 lakhs
  • Cash and cash equivalents at period end: ₹256.57 lakhs