Board Meeting Outcomes

The Board of Directors meeting held on May 30, 2026 (3:30 PM to 5:00 PM) approved:

  • Audited financial results for quarter and year ended March 31, 2026 along with Audit Report
  • Declaration on audit report with unmodified opinion as per Regulation 33(3)(d) of SEBI LODR
  • Appointment of M/s. Prakash Kochar & Co, Chartered Accountants as internal auditor for Financial Year 2026-2027

Financial Performance - Quarterly (Amount in ₹ Lakhs)

Q4 FY26 (Audited) vs Q4 FY25 (Audited) vs Q3 FY26 (Unaudited):

  • Revenue from operations: ₹1,131.04 (Q4 FY26) vs ₹783.01 (Q4 FY25) vs ₹871.58 (Q3 FY26)
  • Total Income: ₹1,226.35 (Q4 FY26) vs ₹792.96 (Q4 FY25) vs ₹878.70 (Q3 FY26)
  • Profit before tax: ₹203.12 (Q4 FY26) vs ₹56.69 (Q4 FY25) vs ₹114.79 (Q3 FY26)
  • Profit for the period: ₹96.78 (Q4 FY26) vs ₹68.15 (Q4 FY25) vs ₹85.75 (Q3 FY26)
  • Basic EPS: ₹0.76 (Q4 FY26) vs ₹0.54 (Q4 FY25) vs ₹0.68 (Q3 FY26)
  • Diluted EPS: ₹0.76 (Q4 FY26) vs ₹0.53 (Q4 FY25) vs ₹0.66 (Q3 FY26)

Financial Performance - Annual (Amount in ₹ Lakhs)

FY26 (Audited) vs FY25 (Audited):

  • Revenue from operations: ₹3,917.39 (FY26) vs ₹2,866.68 (FY25)
  • Total Income: ₹4,044.85 (FY26) vs ₹2,887.27 (FY25)
  • Profit before tax: ₹768.11 (FY26) vs ₹566.48 (FY25)
  • Profit for the year: ₹519.26 (FY26) vs ₹461.02 (FY25)
  • Basic EPS: ₹4.09 (FY26) vs ₹3.63 (FY25)
  • Diluted EPS: ₹4.08 (FY26) vs ₹3.57 (FY25)
  • Paid-up Equity Share Capital: ₹1,269.27 lakhs (unchanged)
  • Reserves (Other Equity): ₹3,957.56 (FY26) vs ₹3,436.07 (FY25)

Revenue Breakdown FY26

  • Interest income: ₹3,113.77 lakhs
  • Income from Direct Assignment: ₹514.50 lakhs
  • Fee income: ₹289.12 lakhs
  • Other income: ₹127.46 lakhs

Expense Breakdown FY26

  • Finance costs: ₹1,991.39 lakhs
  • Commission expenses: ₹48.18 lakhs
  • Employee benefits expenses: ₹360.37 lakhs
  • Depreciation and amortization: ₹25.07 lakhs
  • Other expenses: ₹347.09 lakhs
  • Impairment on financial instruments: ₹504.64 lakhs

Tax Expenses FY26

  • Current tax: ₹218.45 lakhs
  • Deferred Tax: ₹30.41 lakhs
  • Total tax expenses: ₹248.85 lakhs

Balance Sheet Highlights as at March 31, 2026

  • Financial assets: ₹32,049.83 lakhs
  • Non-financial assets: ₹100.64 lakhs
  • Total assets: ₹32,150.47 lakhs
  • Financial liabilities: ₹26,599.52 lakhs
  • Non-financial liabilities: ₹324.12 lakhs
  • Total liabilities: ₹26,923.64 lakhs

Cash Flow Statement FY26

  • Net cash flow from operating activities: ₹3,341.62 lakhs
  • Net cash flow from investing activities: (₹12,670.35) lakhs
  • Net cash flow from financing activities: ₹9,198.68 lakhs
  • Net decrease in cash and cash equivalents: (₹130.05) lakhs
  • Cash and cash equivalents at year end: ₹15.80 lakhs

Key Ratios (Regulation 52(4) Disclosure)

  • Debt Equity Ratio: 4.91 (FY26) vs 3.5 (FY25)
  • Total Debt to Total Assets: 0.80 (FY26) vs 0.71 (FY25)
  • Net Worth: ₹5226.83 lakhs (FY26) vs ₹4705.34 lakhs (FY25)
  • Outstanding redeemable Preference shares: Nil
  • Security over unlisted Convertible Debentures: 1:1

Audit Opinion

M/s. G.S. Chugh & Associates, Chartered Accountants (FRN: 008884C) issued an unmodified audit opinion on the standalone financial results. The audit was conducted in accordance with Standards on Auditing notified under section 143(10) of Companies Act, 2013.

Internal Auditor Appointment

M/s. Prakash Kochar & Co, Chartered Accountants appointed as internal auditor for FY2026-27. The firm has over two decades of experience in internal audit, financial advisory, management consulting, and taxation services.