Lead Financial Services Limited submitted its unaudited financial results for the quarter ended June 30, 2026 (Q1 FY27), pursuant to Regulation 33 of the SEBI LODR Regulations, 2015. The results were approved by the Board of Directors at a meeting held on August 14, 2026, which commenced at 3:00 PM and concluded at 4:00 PM. A limited review report from the statutory auditor is included, which states that based on their review, nothing has come to their attention to believe the statement contains any material misstatement and that it has been prepared in accordance with Ind AS 34.

Financial Results (₹ in Lakhs)

Total Income: ₹12.70

  • Revenue from Operations: ₹12.69
  • Interest Income: ₹6.69
  • Sale of Services: ₹6.00
  • Dividend Income: ₹0.00 (compared to ₹0.01 in the previous quarter)
  • Sale of Shares: ₹0.00
  • Other Income: ₹0.01

Total Expenses: ₹4.58

  • Employee benefits expense: ₹2.33
  • Other expenses: ₹2.40
  • Changes in Inventories of Stock-in-Trade: (₹0.15) [credit]
  • Depreciation and amortisation expense: ₹0.00 (compared to ₹0.03 in the previous quarter)
  • Finance Costs: ₹0.00

Profit before tax: ₹8.12

Tax Expense: ₹2.05

  • Current Tax: ₹2.04
  • Deferred Tax: ₹0.01

Profit after tax: ₹6.07

Other Comprehensive Income (net of tax): ₹2.13

Total Comprehensive Income: ₹8.20

Earnings Per Share (EPS) (Face value ₹10 each, not annualized):

  • Basic EPS: ₹0.18
  • Diluted EPS: ₹0.18

Capital Structure:

  • Paid-up Equity Share Capital: ₹330.00 lakhs (remained unchanged from previous periods)
  • Other Equity: Not specified for the current quarter (was ₹288.02 lakhs as of March 31, 2026)

Comparative Figures (₹ in Lakhs)

The results include comparative figures for the previous quarter (Q4 FY26) and the year-ago quarter (Q1 FY26):

  • Q1 FY26 (30.06.2025): Profit after tax of ₹8.42; Total Income of ₹16.34
  • Q4 FY26 (31.03.2026): Loss after tax of (₹2.52); Total Income of ₹10.51
  • FY26 (31.03.2026): Profit after tax of ₹10.48; Total Income of ₹57.75

Notes to the Financial Results

1. The financial results are prepared in accordance with Ind AS and SEBI LODR Regulations.

2. The results were reviewed by the Audit Committee and approved by the Board on August 14, 2026.

3. The company is primarily engaged in the NBFC business and has no separate reportable segments as per Ind AS 108.

4. Disclosures pursuant to RBI's NBFC Directions, 2025, dated November 28, 2025, are provided:

  • a. No loans (not in default) were acquired through assignment.
  • b. No loans (not in default) were transferred through assignment.
  • c. No stressed loan was acquired or transferred.

5. Figures for previous periods have been regrouped for comparability.