Standalone Financial Results (Q1 FY27)

Profitability:

  • Profit for the quarter (Q1 FY27) stood at ₹0.43 lakhs, a significant improvement from a loss of ₹(6.30) lakhs in the previous quarter (Q4 FY26) and lower than the profit of ₹1.15 lakhs in the year-ago quarter (Q1 FY26).
  • Profit before tax was ₹1.26 lakhs for the quarter, compared to a loss of ₹(5.40) lakhs in the previous quarter and a profit of ₹1.61 lakhs in Q1 FY26.
  • Total Comprehensive Income for the period was ₹12.06 lakhs.

Revenue & Income:

  • Total Income for the quarter was ₹7.83 lakhs, comprising solely of Revenue from Operations.
  • Revenue from Operations was ₹7.83 lakhs, derived entirely from Interest Income. This is higher than the ₹4.14 lakhs in the previous quarter but lower than the ₹8.82 lakhs in the year-ago quarter.
  • Other Income, Net Gain on Derecognition, and Net Gain on Reclassification were all nil for the quarter.

Expenses:

  • Total Expenses were ₹6.57 lakhs.
  • This includes Finance Costs of ₹0.04 lakhs, Employee Benefit Expenses of ₹3.06 lakhs, and Other Expenses of ₹6.75 lakhs.
  • A credit of ₹3.28 lakhs was recorded for 'Changes in Inventories of finished goods, Work In Progress and Stock In Trade'.

Taxation:

  • Total Tax Expense was ₹0.83 lakhs, entirely comprising Deferred Tax. Current tax and Income tax for earlier years were nil.

Earnings Per Share (EPS):

  • Basic and Diluted EPS for the quarter was ₹0.01.

Capital & Equity:

  • Paid-Up Equity Share Capital (Face Value ₹10 each) remained unchanged at ₹500.09 lakhs.

Standalone Segment-Wise Performance (Q1 FY27)

The company operates in two segments: Financing Activity and Trading In Shares & Security/Investment Activity.

Segment Revenue:

  • Financing Activity: ₹7.83 lakhs (Interest Income)
  • Trading In Shares & Security/Investment Activity: ₹0.00 lakhs (Dividend Income of ₹0.07 lakhs in previous quarter)

Segment Result:

  • Financing Activity: ₹7.79 lakhs
  • Trading In Shares & Security/Investment Activity: ₹3.28 lakhs
  • Unallocable Expenses (net of income): ₹9.81 lakhs

Capital Employed:

  • Financing Activity: ₹267.35 lakhs
  • Trading In Shares & Security/Investment Activity: ₹1,659.31 lakhs
  • Unallocated Corporate Assets less liabilities: ₹13.38 lakhs
  • Total Capital Employed: ₹1,940.04 lakhs

Consolidated Financial Results (Q1 FY27)

The consolidation includes the parent company, Octal Credit Capital Limited, and its associate, New View Consultants Private Limited.

Profitability:

  • Profit for the period was ₹141.82 lakhs, a significant swing from a loss of ₹(216.20) lakhs in the previous quarter and a profit of ₹63.49 lakhs in the year-ago quarter.
  • This was heavily influenced by a 'Share of Profit / (Loss) of an Associate' of ₹141.39 lakhs.
  • Profit before tax and share of associate was ₹1.29 lakhs. After adding the share of the associate's profit, Profit Before Tax was ₹142.68 lakhs.
  • Total Comprehensive Income for the period was ₹133.23 lakhs.

Revenue & Expenses:

  • The revenue and expense figures for the consolidated entity are identical to the standalone figures for the parent company.

Taxation:

  • Total Tax Expense was ₹0.83 lakhs (Deferred Tax).

Earnings Per Share (EPS):

  • Basic and Diluted EPS for the quarter was ₹2.84.

Equity:

  • Paid-Up Equity Share Capital remained at ₹500.09 lakhs.
  • Other Equity (excluding Revaluation Reserve) was reported as ₹1,833.42 lakhs for the previous year-end (March 31, 2026).

Consolidated Segment-Wise Performance (Q1 FY27)

Capital Employed:

  • Financing Activity: ₹267.35 lakhs
  • Trading In Shares & Security/Investment Activity: ₹2,186.01 lakhs
  • Unallocated Corporate Assets less liabilities: ₹13.39 lakhs
  • Total Capital Employed: ₹2,466.75 lakhs

Notes to the Financial Results

1. The results were reviewed by the Audit Committee and approved by the Board on August 12, 2026. The limited review was conducted by the statutory auditors per SEBI LODR Regulation 33. The results are prepared in accordance with Ind AS.

2. Segment reporting is prepared as per Ind AS 108.

3. Provision for Income Tax will be accounted for at the year-end.

4. No investor complaints were pending at the start or received during the quarter.

5. Previous year figures have been regrouped/reclassified.

6. Disclosures for Debt Service Coverage Ratio and Interest Service Coverage Ratio are not provided as the company, an NBFC registered with RBI, is exempt under Regulation 54(2) of SEBI LODR, 2015.

Other Filings

The integrated filing confirmed that statements on deviation/variation in proceeds, default on loans, related party transactions (for quarterly filings), and impact of audit qualifications were not applicable.