Lead Financial Services Limited disclosed its unaudited financial results for the quarter and half year ended September 30, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The Board of Directors approved the results at their meeting held on November 2, 2026, which commenced at 11:30 a.m. and concluded at 12:45 p.m. The statutory auditors, B G G & Associates (FRN: 01), issued a limited review report without any qualifications, stating that nothing came to their attention suggesting material misstatement.

Financial Performance Highlights

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from operations: ₹6.79 lakh, consisting solely of interest income (₹6.79 lakh)
  • Other income: negative ₹0.01 lakh
  • Total income: ₹6.78 lakh
  • Total expenses: ₹4.69 lakh, comprising employee benefits (₹2.33 lakh), other expenses (₹2.14 lakh), and changes in inventories (₹0.22 lakh)
  • Profit before tax: ₹2.09 lakh
  • Tax expense: ₹0.53 lakh (current tax: ₹0.53 lakh, deferred tax: ₹0.00)
  • Profit after tax: ₹1.56 lakh
  • Other comprehensive income (net of tax): ₹0.28 lakh
  • Total comprehensive income: ₹1.84 lakh
  • Basic and diluted EPS: ₹0.05 per share (face value ₹10 each)

Half Year Ended September 30, 2026 (H1 FY27):

  • Revenue from operations: ₹32.48 lakh
  • Total income: ₹32.48 lakh
  • Total expenses: ₹19.59 lakh
  • Profit before tax: ₹12.89 lakh
  • Tax expense: ₹3.33 lakh
  • Profit after tax: ₹9.56 lakh
  • Total comprehensive income: ₹10.66 lakh
  • Basic and diluted EPS: ₹0.29 per share

Comparative Performance:

Q2 FY27 showed significant decline compared to Q2 FY26 (₹7.63 lakh PAT) and Q1 FY27 (₹6.07 lakh PAT). Interest income decreased to ₹6.79 lakh in Q2 FY27 from ₹10.14 lakh in Q2 FY26.

Balance Sheet Position (as at September 30, 2026)

  • Total assets: ₹1,081.48 lakh
  • Financial assets: ₹866.58 lakh (including loans: ₹719.19 lakh, investments: ₹81.39 lakh, cash: ₹3.47 lakh)
  • Non-financial assets: ₹214.90 lakh (including investment property: ₹210.20 lakh)
  • Total liabilities: ₹453.43 lakh
  • Equity: ₹628.06 lakh (share capital: ₹330.00 lakh, other equity: ₹298.06 lakh)

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

  • Cash used in operating activities: ₹4.54 lakh
  • Net decrease in cash: ₹4.54 lakh
  • Cash and equivalents at period end: ₹3.47 lakh