Board Meeting Details

The Board meeting commenced at 1:00 PM and concluded at 1:30 PM on 23rd October, 2026. 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 30th September, 2026 as per Regulation 33 of SEBI (LODR) Regulations, 2015.

Financial Results - Quarter Ended 30th September 2026 (₹ in Lakhs)

Income:

  • Revenue from operations: ₹229.47
  • Interest Income: ₹13.39
  • Other revenue from operations: ₹0.00
  • Net Gain/Loss on Fair Value Changes: ₹0.00
  • Total Revenue: ₹242.86
  • Other income: ₹8.08
  • Total Income: ₹250.94

Expenses:

  • Finance Cost: ₹28.09
  • Impairment on financial instruments: ₹10.59
  • Employee Benefits Expenses: ₹26.52
  • Depreciation, amortization and impairment: ₹5.40
  • Other expenses: ₹26.36
  • Total Expenses: ₹96.96

Profitability:

  • Profit before exceptional items and tax: ₹153.54
  • Exceptional Items: ₹0.00
  • Profit before tax: ₹153.54
  • Tax expense: ₹38.64 (Current tax: ₹38.64, Deferred tax: ₹0.05)
  • Profit for the period from continuing operations: ₹114.84
  • Profit from discontinued operations: ₹0.00
  • Profit for the period: ₹114.84

Earnings Per Share:

  • Basic EPS: ₹1.75
  • Diluted EPS: ₹1.75

Financial Results - Half Year Ended 30th September 2026 (₹ in Lakhs)

Income:

  • Revenue from operations: ₹457.29
  • Interest Income: ₹19.87
  • Other revenue from operations: ₹16.83
  • Net Gain/Loss on Fair Value Changes: ₹0.00
  • Total Revenue: ₹493.89
  • Other income: ₹36.60
  • Total Income: ₹530.49

Expenses:

  • Finance Cost: ₹52.59
  • Impairment on financial instruments: ₹18.80
  • Employee Benefits Expenses: ₹53.30
  • Depreciation, amortization and impairment: ₹10.98
  • Other expenses: ₹50.89
  • Total Expenses: ₹186.56

Profitability:

  • Profit before exceptional items and tax: ₹343.93
  • Exceptional Items: ₹0.00
  • Profit before tax: ₹343.93
  • Tax expense: ₹77.35 (Current tax: ₹77.35, Deferred tax: ₹0.00)
  • Profit for the period from continuing operations: ₹266.58
  • Profit from discontinued operations: ₹0.00
  • Profit for the period: ₹266.58

Earnings Per Share:

  • Basic EPS: ₹4.06
  • Diluted EPS: ₹4.06

Comparative Figures (₹ in Lakhs)

Quarter Ended 30th September 2025:

  • Total Income: ₹242.95
  • Profit before tax: ₹153.80
  • Profit for the period: ₹111.46
  • Basic EPS: ₹1.70

Half Year Ended 30th September 2025:

  • Total Income: ₹391.74
  • Profit before tax: ₹202.78
  • Profit for the period: ₹68.53
  • Basic EPS: ₹1.04

Year Ended 31st March 2026:

  • Total Income: ₹756.53
  • Profit before tax: ₹413.59
  • Profit for the period: ₹317.91
  • Basic EPS: ₹4.85

Balance Sheet Position as at 30th September 2026 (₹ in Lakhs)

Assets:

  • Financial Assets: ₹5,137.14
  • Cash and Cash Equivalents: ₹8.05
  • Bank Balance other than Cash and Cash Equivalents: ₹79.93
  • Investments: ₹0.00
  • Loans: ₹4,957.45
  • Other Financial Assets: ₹91.71
  • Non-Financial Assets: ₹286.45
  • Total Assets: ₹5,423.59

Liabilities and Equity:

  • Financial Liabilities: ₹1,296.19
  • Borrowings (Other than debt securities): ₹1,206.36
  • Lease Liabilities: ₹87.37
  • Other financial Liabilities: ₹2.46
  • Non-financial Liabilities: ₹77.51
  • Equity: ₹4,049.89
  • Equity Share Capital: ₹655.82
  • Other Equity: ₹3,394.07
  • Total Liabilities and Equity: ₹5,423.59

Cash Flow Statement - Half Year Ended 30th September 2026 (₹ in Lakhs)

  • Net Cash Flow from Operating Activities: ₹(476.90)
  • Net Cash Flow from Investing Activities: ₹226.64
  • Net Cash Flow from Financing Activities: ₹253.21
  • Net Increase in Cash & Cash Equivalents: ₹2.96
  • Cash and Cash Equivalents at beginning: ₹5.09
  • Cash and Cash Equivalents at end: ₹8.05

Notes to Financial Results

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors on October 23, 2026, with limited review conducted by statutory auditors.

2. Results prepared in accordance with Indian Accounting Standards (Ind AS) and Regulation 33 of SEBI (LODR) Regulations, 2015.

3. Provision of Expected credit loss on loan assets created as per Ind AS 109.

4. The Company is primarily engaged in financing business with no separate reportable segments as per Ind AS 108.

5. Financial results available on company website (www.nalinfin.co.in) and BSE website (www.bseindia.com).