Financial Results for Quarter Ended March 31, 2026 (Audited)
Income Statement Highlights (₹ in Lakhs):
- Total Revenue from operations: ₹258.62 (Sale of services: ₹249.87, Others: ₹8.74)
- Other Income: ₹54.72
- Total Income: ₹313.34
- Finance Costs: ₹69.31
- Employee Benefits Expenses: Not quantified
- Depreciation, amortization and impairment: Not quantified
- Other expenses: ₹153.77
- Total Expenses: ₹223.08
- Profit before exceptional items and tax: ₹104.85
- Exceptional items: None
- Tax Expense: ₹44.81 (Current Tax: ₹36.42, Deferred Tax: ₹7.99, Excess/Short provision: ₹0.40)
- Profit for the period from continuing operations: ₹60.04
- Other Comprehensive Income: (₹1.49) [Remeasurement of defined benefit obligation: ₹1.32, Investment in Equity at FVOCI (Unrealised Loss): (₹2.51), Income tax: (₹0.30)]
- Total Comprehensive Income: ₹58.55
- Earnings per equity share (Basic and Diluted): ₹0.41
Financial Results for Year Ended March 31, 2026 (Audited)
Annual Performance (₹ in Lakhs):
- Total Revenue from operations: ₹692.75 (Sale of services: ₹683.69, Others: ₹9.06)
- Other Income: ₹265.54
- Total Income: ₹958.29
- Finance Costs: ₹146.48
- Employee Benefits Expenses: Not quantified
- Depreciation, amortization and impairment: Not quantified
- Other expenses: ₹535.56
- Total Expenses: ₹682.04
- Profit before exceptional items and tax: ₹157.19
- Exceptional items: None
- Tax Expense: ₹58.00 (Current Tax: ₹50.00, Deferred Tax: ₹7.60, Excess/Short provision: ₹0.40)
- Profit for the period from continuing operations: ₹99.19
- Other Comprehensive Income: (₹1.49)
- Total Comprehensive Income: ₹97.70
- Earnings per equity share (Basic and Diluted): ₹0.88
Balance Sheet as at March 31, 2026 (₹ in Lakhs)
Assets:
- Financial Assets: ₹5,915.63 (Cash and cash equivalents: ₹133.25, Loans: ₹5,771.09, Investments: ₹1.41, Other Financial assets: ₹9.88)
- Non-financial Assets: ₹319.99 (Deferred tax Assets: ₹17.10, Property, Plant and Equipment: ₹70.65, Other non-financial assets: ₹232.24)
- Total Assets: ₹6,235.62
Liabilities and Equity:
- Financial Liabilities: ₹2,745.59 (Other Payables: ₹23.91, Debt Securities: ₹1.90, Borrowings: ₹2,695.59, Deposits: ₹9.00, Other financial liabilities: ₹16.09)
- Non-Financial Liabilities: ₹27.59 (Provisions: ₹22.48, Other non-financial liabilities: ₹5.11)
- Equity: ₹3,461.54 (Equity Share capital: ₹1,420.00, Other Equity: ₹2,041.54)
- Total Liabilities and Equity: ₹6,235.62
Cash Flow Statement for Year Ended March 31, 2026 (₹ in Lakhs)
- Net Cash from Operating Activities: (₹2,281.63)
- Net Cash from Investing Activities: (₹0.14)
- Net Cash from Financing Activities: ₹2,320.63
- Net Increase/Decrease in Cash and Cash Equivalents: ₹38.86
- Cash and Cash Equivalents at beginning of period: ₹94.39
- Cash and Cash Equivalents at end of period: ₹133.25
Regulatory Compliance and Additional Disclosures
Part B - Statement on Deviation or Variation: Not Applicable
Part C - Outstanding Default on Loans and Debt Securities:
- Financial institutions: Total outstanding ₹26.96 lakh, Default amount ₹0
- Unlisted debt securities: Total outstanding ₹0, Default amount ₹0
- Total financial indebtedness: ₹26.96 lakh
Part D - Related Party Transactions: Not Applicable for quarterly filing. The company noted that threshold limits under Regulation 15(2) were exceeded as on March 31, 2026, and the company shall ensure compliance within six months.
Part E - Impact of Audit Qualifications: Not Applicable (unmodified opinion)
Governance and Approval
- The Audit Committee reviewed and the Board of Directors approved the results on May 30, 2026
- Statutory Auditors (Sheladiya & Jyani) issued audit report with unmodified opinion
- The company is primarily engaged in the business of "Financing" only
- All operations are in India with all non-current assets located in India
- No separate reportable segments as per Ind AS 108