Mudra Financial Services Limited held its Board Meeting on October 13, 2026, which commenced at 03:30 PM and concluded at 04:15 PM. The meeting was conducted pursuant to Regulations 30 and 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.
The Board considered and approved the Unaudited Financial Results along with the Limited Review Report of the Statutory Auditors for the quarter and half year ended September 30, 2026.
Financial Performance Highlights
Quarter Ended September 30, 2026 (Q2 FY2027):
- Revenue from Operations: ₹79.01 lakh
- Interest Income: ₹18.79 lakh
- Fees and Commission Income: ₹3.34 lakh
- Sale of Shares: ₹(5.18) lakh (loss)
- Net Gain on Fair Value Changes: ₹61.49 lakh
- Other Income: ₹6.94 lakh
- Total Revenue: ₹85.95 lakh
- Total Expenses: ₹69.51 lakh
- Finance Costs: ₹(4.32) lakh
- Impairment on financial instrument: ₹(2.28) lakh
- Employee benefits expense: ₹32.29 lakh
- Other expenses: ₹2.62 lakh
- Profit before tax: ₹16.44 lakh
- Tax expense: ₹0.00 lakh
- Current tax: ₹1.60 lakh
- Adjustment of tax relating to earlier periods: ₹(1.60) lakh
- Profit for the period: ₹16.44 lakh
- Earnings per Share (Basic and Diluted): ₹0.33
Half Year Ended September 30, 2026 (H1 FY2027):
- Revenue from Operations: ₹124.19 lakh
- Other Income: ₹11.94 lakh
- Total Revenue: ₹136.13 lakh
- Total Expenses: ₹64.43 lakh
- Profit before tax: ₹71.70 lakh
- Tax expense: ₹10.41 lakh
- Current tax: ₹10.00 lakh
- Deferred tax: ₹0.41 lakh
- Profit for the period: ₹61.29 lakh
- Earnings per Share (Basic and Diluted): ₹1.22
Comparative Performance (Quarter Ended September 30, 2025):
- Revenue from Operations: ₹50.18 lakh
- Other Income: ₹5.00 lakh
- Total Revenue: ₹55.18 lakh
- Total Expenses: ₹53.35 lakh
- Profit before tax: ₹1.83 lakh
- Tax expense: ₹0.17 lakh
- Current tax: ₹3.80 lakh
- Deferred tax: ₹(3.63) lakh
- Profit for the period: ₹1.66 lakh
- Earnings per Share (Basic and Diluted): ₹0.03
Balance Sheet Position (as at September 30, 2026)
- Total Assets: ₹1,152.94 lakh
- Financial Assets: ₹1,120.78 lakh
- Cash and Cash Equivalents: ₹8.84 lakh
- Loans: ₹421.13 lakh
- Investments: ₹669.99 lakh
- Other Financial Assets: ₹20.82 lakh
- Non-financial Assets: ₹32.16 lakh
- Current Tax Assets (Net): ₹3.87 lakh
- Deferred Tax Assets (Net): ₹15.57 lakh
- Property, Plant and Equipment: ₹0.19 lakh
- Other Non-financial Assets: ₹26.53 lakh
- Equity and Liabilities: ₹1,152.94 lakh
- Liabilities: ₹18.24 lakh
- Financial Liabilities: ₹0.10 lakh
- Non-Financial Liabilities: ₹18.14 lakh
- Provisions: ₹17.84 lakh
- Other non-financial liabilities: ₹0.30 lakh
- Equity: ₹1,134.70 lakh
- Equity Share Capital: ₹501.00 lakh (Face Value of INR 10 per share)
- Other Equity: ₹633.70 lakh
Cash Flow Statement (Period Ended September 30, 2026)
- Net cash inflow from operating activities: ₹463.10 lakh
- Net cash outflow from investing activities: ₹(467.26) lakh
- Payments for purchase of investments: ₹(513.26) lakh
- Gain on Assets earlier written off: ₹46.00 lakh
- Receipt from Sale of investments: ₹0.00 lakh
- Net decrease in cash and cash equivalents: ₹(4.18) lakh
- Cash and Cash Equivalents at beginning: ₹13.00 lakh
- Cash and Cash Equivalents at end: ₹8.84 lakh
Regulatory and Compliance Information
The financial results were reviewed by the Audit Committee and approved by the Board of Directors. The statutory auditors, Sampat & Mehta LLP (FRN: 109031W/W101152), conducted a limited review of these financial results pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013. The company operates in a single primary business segment of "Financial Services," making Ind AS 108 "Operating Segments" disclosure requirements not applicable.