LYONS CORPORATE MARKET LTD.

Financial Results Overview

Quarter Ended September 30, 2026 (Unaudited):

  • Total Income: ₹29.07 lakh (compared to ₹29.90 lakh in Q2 FY25)
  • Total Expenses: ₹33.82 lakh
  • Loss Before Tax: ₹(4.75) lakh (compared to ₹(1.95) lakh loss in Q2 FY25)
  • Net Loss: ₹(4.75) lakh
  • Basic and Diluted EPS: ₹(0.10)

Half Year Ended September 30, 2026 (Unaudited):

  • Total Income: ₹57.74 lakh (compared to ₹61.23 lakh in H1 FY25)
  • Total Expenses: ₹65.82 lakh
  • Loss Before Tax: ₹(8.08) lakh (compared to ₹(3.14) lakh loss in H1 FY25)
  • Net Loss: ₹(8.08) lakh
  • Basic and Diluted EPS: ₹(0.17)

Revenue Breakdown (Quarter Ended September 30, 2026)

  • Revenue from Operations (Interest Income): ₹26.07 lakh
  • Other Income: ₹3.00 lakh

Expense Breakdown (Quarter Ended September 30, 2026)

  • Finance Costs: ₹20.65 lakh
  • Employee Benefits Expenses: ₹9.46 lakh
  • Depreciation and Amortization: ₹0.10 lakh
  • Other Expenses: ₹3.61 lakh

Balance Sheet Position (as at September 30, 2026)

Total Assets: ₹2,133.37 lakh (compared to ₹2,116.02 lakh as at March 31, 2026)

Financial Assets:

  • Cash & Cash Equivalents: ₹2.10 lakh
  • Bank Balance (other than cash): ₹3.04 lakh
  • Loans: ₹886.20 lakh (increased from ₹852.76 lakh)
  • Investments: ₹1,213.99 lakh (unchanged)

Non-Financial Assets:

  • Current Tax Assets (Net): ₹11.65 lakh
  • Property, Plant & Equipment: ₹14.64 lakh
  • Other Non-Financial Assets: ₹1.75 lakh

Liabilities & Equity:

  • Total Liabilities: ₹1,002.47 lakh
  • Borrowings (Other than Debt Securities): ₹899.04 lakh
  • Other Financial Liabilities: ₹1.70 lakh
  • Deferred Tax Liabilities (Net): ₹96.58 lakh
  • Other Non-Financial Liabilities: ₹5.15 lakh
  • Equity: ₹1,130.90 lakh
  • Equity Share Capital: ₹467.80 lakh (Face Value ₹10 per share)
  • Other Equity: ₹663.10 lakh

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

  • Net Cash Used in Operating Activities: ₹(43.10) lakh
  • Net Cash from Financing Activities: ₹39.04 lakh (Proceeds from Borrowings)
  • Net Decrease in Cash and Cash Equivalents: ₹(4.06) lakh
  • Cash and Cash Equivalents at Period End: ₹5.14 lakh

Key Notes and Disclosures

1. The unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors on November 13, 2026.

2. Results are prepared in accordance with Indian Accounting Standard 34 (Ind AS 34).

3. Provision for Income Tax and Deferred Tax Asset/Liability will be made at year-end.

4. Impairment of Financial Instruments is created/written back at year-end.

5. Previous period figures have been rearranged/regrouped for comparability.