NPR Finance Q2 Net Profit Rises to ₹20.21 Lakh

Board Meeting Details

The Board of Directors meeting was held on 12th August, 2026 at 6th Floor, Unit No.611, Adventz Infinity@5, Street No.18, BN-Block, Sector V, Bidhannagar, Kolkata-700 091. The meeting commenced at 5:30 PM and concluded at 6:30 PM. The board considered, noted, and approved the unaudited financial results along with segment-wise revenue results and capital employed.

Financial Results (Amounts in ₹ lakhs)

Income Statement Highlights

Quarter ended 30.06.2026 (Unaudited) vs Comparative Periods:

Revenue from Operations:

Interest Income: ₹96.73 lakh (vs ₹85.83 lakh in Q1 FY26, ₹93.82 lakh in Q2 FY25)
Recovery from Bad Debts: ₹2.64 lakh (vs ₹8.5 lakh in Q1 FY26, ₹10.03 lakh in Q2 FY25)
Dividend Income: ₹0.01 lakh (vs ₹0.01 lakh in Q1 FY26, ₹0.00 in Q2 FY25)
Fee & Commission Income: ₹1.01 lakh (vs ₹0.84 lakh in Q1 FY26, ₹0.60 lakh in Q2 FY25)
Sales: Shares & Securities: ₹4.67 lakh (vs ₹5.14 lakh in Q1 FY26, ₹8.10 lakh in Q2 FY25)
Total Revenue from Operations: ₹105.06 lakh (vs ₹99.97 lakh in Q1 FY26, ₹112.55 lakh in Q2 FY25)

Other Income: ₹3.32 lakh (vs ₹7.31 lakh in Q1 FY26, ₹1.09 lakh in Q2 FY25)

Total Income: ₹108.38 lakh (vs ₹107.28 lakh in Q1 FY26, ₹113.64 lakh in Q2 FY25)

Expenses:

Finance Cost: ₹0.68 lakh (vs ₹0.75 lakh in Q1 FY26, ₹0.37 lakh in Q2 FY25)
Fee & Commission Expense: ₹0.00 (vs ₹0.05 lakh in Q1 FY26, ₹0.01 lakh in Q2 FY25)
Impairment on Financial Instrument: ₹0.00 (vs ₹0.36 lakh in Q1 FY26, ₹0.04 lakh in Q2 FY25)
Purchases of Stock-in-Trade: ₹4.49 lakh (vs ₹5.13 lakh in Q1 FY26, ₹29.31 lakh in Q2 FY25)
Changes in inventories: ₹(0.37) lakh (vs ₹10.84 lakh in Q1 FY26, ₹(21.37) lakh in Q2 FY25)
Employee Benefit Expense: ₹52.66 lakh (vs ₹87.01 lakh in Q1 FY26, ₹63.24 lakh in Q2 FY25)
Depreciation & amortisation: ₹0.74 lakh (vs ₹1.70 lakh in Q1 FY26, ₹3.32 lakh in Q2 FY25)
Other Expenses: ₹30.04 lakh (vs ₹9.58 lakh in Q1 FY26, ₹25.91 lakh in Q2 FY25)
Total Expenses: ₹88.24 lakh (vs ₹115.42 lakh in Q1 FY26, ₹100.83 lakh in Q2 FY25)

Profit/(Loss) before Tax: ₹20.14 lakh (vs ₹(8.14) lakh loss in Q1 FY26, ₹12.81 lakh in Q2 FY25)

Tax Expense:

Current Tax: ₹0.00 (vs ₹(5.71) lakh in Q1 FY26, ₹0.15 lakh in Q2 FY25)
Deferred Tax: ₹(0.07) lakh (vs ₹8.39 lakh in Q1 FY26, ₹(1.76) lakh in Q2 FY25)
MAT Credit Entitlement: ₹0.00 (vs ₹(3.14) lakh in Q1 FY26, ₹0.00 in Q2 FY25)
Total Tax Expense: ₹(0.07) lakh (vs ₹(0.46) lakh in Q1 FY26, ₹(1.61) lakh in Q2 FY25)

Profit after Tax: ₹20.21 lakh (vs ₹(7.68) lakh loss in Q1 FY26, ₹14.42 lakh in Q2 FY25)

Other Comprehensive Income: ₹0.00 (vs ₹(119.56) lakh in Q1 FY26, ₹0.00 in Q2 FY25)

Total Comprehensive Income: ₹20.21 lakh (vs ₹(121.24) lakh in Q1 FY26, ₹14.42 lakh in Q2 FY25)

Capital Structure and Per Share Data

Paid up Equity Share Capital: ₹598.96 lakh (unchanged across all periods, face value ₹10 per share)

Reserves excluding Revaluation Reserves: ₹4,330.36 lakh (vs ₹4,310.15 lakh in Q1 FY26, ₹4,422.52 lakh in Q2 FY25)

Earnings per share (EPS) (Not Annualized):

Basic EPS (before exceptional items): ₹0.34 (vs ₹(0.13) in Q1 FY26, ₹0.24 in Q2 FY25)
Diluted EPS (before exceptional items): ₹0.34 (vs ₹(0.13) in Q1 FY26, ₹0.24 in Q2 FY25)
Basic EPS (after exceptional items): ₹0.34 (vs ₹(0.13) in Q1 FY26, ₹0.24 in Q2 FY25)
Diluted EPS (after exceptional items): ₹0.34 (vs ₹(0.13) in Q1 FY26, ₹0.26 in Q2 FY25)

Segment-wise Performance (Amounts in ₹ lakhs)

Financing Activities Segment:

Segment Revenue: ₹105.06 lakh (vs ₹99.97 lakh in Q1 FY26, ₹112.55 lakh in Q2 FY25)
Segment Results (Profit before tax and interest): ₹17.50 lakh (vs ₹(14.70) lakh loss in Q1 FY26, ₹12.09 lakh in Q2 FY25)
Segment Assets: ₹4,643.61 lakh (vs ₹4,622.87 lakh in Q1 FY26, ₹4,759.63 lakh in Q2 FY25)
Segment Liabilities: ₹145.47 lakh (vs ₹144.94 lakh in Q1 FY26, ₹169.33 lakh in Q2 FY25)

Real Estate Segment:

No revenue, results, or significant activity reported across all periods
Segment Assets: ₹432.96 lakh (unchanged across all periods)
Segment Liabilities: ₹1.08 lakh (unchanged across all periods)

Regulatory Compliance and Notes

RBI Compliance:

The Company follows Prudential norms of Reserve Bank of India applicable to Base Layer Non Deposit Taking NBFCs for asset classification & provisioning norms as on 30th June 2026
Disclosure pertaining to RBI Direction RBI/DOR/2025-26/359 DOR.ACC.REC.NO.278/21.04.018/2025-26
The Company has not transferred any loan not in default through assignment during the quarter
The Company has not acquired any loan through assignment during the quarter
No stressed loans were acquired or transferred during the quarter
No Co-Lending Arrangements (CLA) instances during the quarter
The Company has not lent any funds for project finance activities during the quarter

Accounting Policies:

Financial results prepared in accordance with IND AS prescribed under section 133 of the Companies Act, 2013
Figures for previous periods have been regrouped/rearranged/reclassified where necessary
Q1 FY26 figures (31st March, 2026) are balancing figures between audited annual figures and unaudited nine months figures

Auditor Review

The financial results have been subjected to "Limited Review" by the statutory auditors Deoki Bijay & Co. (Firm's Registration No. 313105E). The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI. The auditors issued a report dated 12th August, 2026 stating that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.