LYONS CORPORATE MARKET LTD.

Key Financial Figures (Rs. in Lakhs)

Half Year Ended 30.09.2026 (Unaudited):

  • Total Income: 57.74
  • Income from Operations (Interest Income): 52.34
  • Other Income: 5.40
  • Total Expenses: 65.82
  • Finance Costs: 41.15
  • Employee Benefits Expenses: 17.66
  • Depreciation and Amortisation: 0.30
  • Other Expenses: 6.81
  • Loss Before Tax: (8.08)
  • Tax Expense: 0.00
  • No provision for tax was made as it is typically accounted for at year-end.
  • Loss for the Period (Net Loss): (8.08)
  • Total Comprehensive Income: (8.08)
  • Earnings Per Share (Basic & Diluted): (0.17)

Comparative Figures (Half Year Ended 30.09.2025 - Unaudited):

  • Total Income: 61.23
  • Total Expenses: 64.37
  • Loss Before Tax: (3.14)
  • Loss for the Period: (3.14)
  • EPS: (0.07)

Annual Figures (Year Ended 31.03.2026 - Audited):

  • Total Income: 160.66
  • Total Expenses: 127.66
  • Profit Before Tax: 33.00
  • Tax Expense: 2.60
  • Current Tax: 7.69
  • Income Tax for Earlier Years: (5.05)
  • Deferred Tax: (0.04)
  • Profit for the Period: 30.40
  • EPS: 0.65

Statement of Assets and Liabilities (as at 30.09.2026)

Total Assets: Rs. 2,133.37 Lakhs (Previous: Rs. 2,116.02 Lakhs as at 31.03.2026)

  • Financial Assets: Rs. 2,105.33 Lakhs
  • Investments: Rs. 1,213.99 Lakhs
  • Loans: Rs. 886.20 Lakhs
  • Cash & Cash Equivalents: Rs. 2.10 Lakhs
  • Bank Balances (other): Rs. 3.04 Lakhs

Total Liabilities & Equity: Rs. 2,133.37 Lakhs

  • Liabilities: Rs. 1,002.47 Lakhs
  • Borrowings: Rs. 899.04 Lakhs
  • Equity: Rs. 1,130.90 Lakhs
  • Paid-up Equity Share Capital (Face Value Rs. 10): Rs. 467.80 Lakhs
  • Other Equity: Rs. 663.10 Lakhs

Cash Flow Statement (H1 FY27)

  • Cash from Operating Activities: Net cash used was Rs. (43.10) Lakhs, driven by the operating loss and changes in working capital.
  • Cash from Financing Activities: Net cash generated was Rs. 39.04 Lakhs, primarily from an increase in borrowings.
  • Net Decrease in Cash: Rs. (4.06) Lakhs.

Additional Notes from Management

1. Provision for Income Tax and Deferred Tax Asset/Liability will be made at the end of the financial year.

2. Impairment of Financial Instruments is also created or written back at the year-end.

3. Figures for the previous period have been rearranged/regrouped for comparability.