Financial Results Overview

Lerthai Finance Limited submitted its unaudited financial results for the quarter and half year ended September 30, 2026, which were reviewed by the Audit Committee and approved by the Board of Directors on November 11, 2026.

Income Statement Highlights (Rs. in lakhs)

Quarter Ended September 30, 2026:

  • Total Income: Rs. 24.47 (primarily Other Income)
  • Total Expenses: Rs. 15.67
  • Employee benefits expense: Rs. 0.98
  • Professional Charges: Rs. 11.69
  • Other expenses: Rs. 2.99
  • Listing Fees: Rs. 0.97
  • Advertisement & Publicity: Rs. 0.47
  • Auditors Remuneration: Rs. 1.37
  • Rent: Rs. 0.08
  • Others: Rs. 0.10
  • Profit before tax: Rs. 8.80
  • Tax Expenses: Rs. 2.31 (Deferred Tax)
  • Net Profit after tax: Rs. 6.49
  • Basic and Diluted EPS: Rs. 0.93

Half Year Ended September 30, 2026:

  • Total Income: Rs. 31.84
  • Total Expenses: Rs. 40.17
  • Employee benefits expense: Rs. 1.97
  • Professional Charges: Rs. 32.81
  • Other expenses: Rs. 5.37
  • Loss before tax: Rs. (8.33)
  • Tax Expenses: Rs. 2.31 (Deferred Tax)
  • Net Loss after tax: Rs. (10.63)
  • Basic and Diluted EPS: Rs. (1.52)

Comparative Performance

Quarterly Comparison (Q2 FY26 vs Q2 FY27):

  • Total Income increased from Rs. 16.27 to Rs. 24.47
  • Net Performance improved from loss of Rs. 2.57 to profit of Rs. 6.49

Half-Year Comparison (H1 FY26 vs H1 FY27):

  • Total Income increased from Rs. 26.87 to Rs. 31.84
  • Net Performance declined from profit of Rs. 697.66 to loss of Rs. 10.63

Balance Sheet Position (as at September 30, 2026)

Total Assets: Rs. 988.74 lakhs (vs Rs. 1,010.83 lakhs as at March 31, 2026)

Non-current assets: Rs. 329.89 lakhs

  • Property, plant and equipment: Rs. 0.04
  • Other Intangible assets: Rs. 0.01
  • Investments: Rs. 329.84

Current assets: Rs. 658.85 lakhs

  • Cash and Cash equivalents: Rs. 651.58
  • Current Tax assets (net): Rs. 4.74
  • Other Current Assets: Rs. 2.53

Equity: Rs. 959.11 lakhs

  • Equity share capital: Rs. 70.00 (Face Value Rs. 10 per share)
  • Other equity: Rs. 889.11

Liabilities:

  • Non-Current liabilities: Rs. 20.46 (Deferred Tax Liability)
  • Current liabilities: Rs. 9.17

Cash Flow Statement

For half year ended September 30, 2026:

  • Net cash flow from operating activities: Rs. (57.20)
  • Net cash flow from investing activities: Rs. 13.99
  • Net cash flow from financing activities: Rs. -
  • Net decrease in cash and cash equivalents: Rs. (43.22)
  • Cash and cash equivalents at beginning: Rs. 694.80
  • Cash and cash equivalents at end: Rs. 651.58

Components of cash and cash equivalents:

  • On current accounts: Rs. 11.08
  • Deposits with less than three months maturity: Rs. 640.50

Additional Information

1. The company operates in one business segment: Investment

2. Investment in Category I Alternate Investment Fund (AIF) - Venture Capital Fund is valued at Fair Market Value as at March 31, 2026

3. Previous year/period figures have been regrouped/rearranged wherever necessary

4. M/s. B. D. Jokhakar & Co., Chartered Accountants (Firm's Registration No: 104345W) issued a Limited Review Report with unmodified opinion on the unaudited financial results

Compliance Declaration

The company submitted a declaration as per Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 regarding the impact of audit qualifications, confirming an unmodified opinion on the limited review report.