Company Disclosure

Board Meeting Details

The Board of Directors meeting was held on August 12, 2026, commencing at 07:30 PM and concluding at 04:45 PM.

Key Approvals and Actions

1. Approval of Financial Results: Approved unaudited financial results for quarter ended June 30, 2026, along with Limited Review Report with unmodified opinion from statutory auditors M/s. S.C. Bapna & Associates.

2. AGM Notice Approval: Approved notice convening 29th Annual General Meeting on Wednesday, September 16, 2026, at 04:30 PM (IST) through Video Conferencing/Other Audio-Visual Means.

Financial Results Overview

Statement of Profit and Loss (₹ in Lacs)

For Quarter Ended June 30, 2026 (Unaudited):

  • Interest Income: ₹854.39
  • Fees and Commission Income: ₹567.39
  • Fair Value Gain/(Loss): ₹238.38
  • Total Revenue from Operations: ₹9,349.69
  • Other Income: ₹426.0
  • Total Income: ₹9,392.29
  • Finance Costs: ₹3,837.72
  • Impairment on Financial Instruments: ₹369.35
  • Employee Benefits Expense: ₹2,211.78
  • Depreciation & Amortization: ₹59.95
  • Other Expenses: ₹722.54
  • Total Expenses: ₹7,201.34
  • Profit Before Tax: ₹2,190.95
  • Tax Expense: ₹533.69 (Current Tax: ₹745.19, Deferred Tax: ₹(115.0), Prior Year Tax: ₹0)
  • Profit for the Year: ₹1,657.26
  • Other Comprehensive Income: ₹(14.17)
  • Total Comprehensive Income: ₹1,643.08

Comparative Figures:

  • March 31, 2026 Quarter: Profit ₹2,051.63
  • June 30, 2025 Quarter: Profit ₹977.50
  • Full Year March 31, 2026: Profit ₹4,975.74

Earnings Per Share:

  • Basic EPS: ₹3.17
  • Diluted EPS: ₹3.16
  • Nominal Value per Share: ₹5.00

Capital Structure Impact

  • Allotted 125,203 equity shares of face value ₹5 each to eligible employees under ESOP Scheme-2023
  • Paid-up equity share capital increased from ₹2,613.39 lacs to ₹2,619.65 lacs
  • Company granted additional employee stock options on May 12, 2026, under existing ESOP Scheme-2023

Regulatory Compliance Disclosures

Regulation 52(4) Disclosures (Quarter Ended June 30, 2026)

  • Net Worth: ₹48,212.34 lacs
  • Net Profit after tax: ₹1,643.08 lacs
  • Basic EPS: ₹3.17
  • Total Debts to Assets: 74.93%
  • Net Profit Margin: 17.49%
  • Gross Stage-3 Assets: 2.08%
  • Net Stage-3 Assets: 0.94%
  • CRAR: 25.32%

Non-Convertible Securities Utilization

  • No funds raised through public issues/private placement of NCDs during the quarter
  • No deviation in use of issue proceeds

Security Cover Certification

  • Outstanding listed NCDs: ₹55.05 crores (INEO6WU07064: ₹9.96 Cr, INEO6WU07072: ₹45.09 Cr)
  • Asset cover maintained at 1.10x or higher as required by offer documents
  • Security cover ratio certified by statutory auditors as compliant

Operational Highlights

  • Company categorized as NBFC-Middle Layer under RBI Master Directions
  • Single reportable segment: lending to customers
  • Single geographic segment: domestic
  • No co-lending arrangements during the quarter
  • No transfer/acquisition of loans in default or stressed loans

Trading Window Closure

Trading window for designated persons and immediate relatives opened after 48 hours of results declaration.

Document Submission

All documents uploaded on company website: www.lifc.co.in and submitted to BSE, NSE.