Financial Results Overview
The Board of Directors meeting held on November 12, 2026 (3:30 PM to 4:30 PM) approved the unaudited standalone financial results for Q2 and H1 FY2027.
Quarterly Performance (Q2 FY2027 vs Q2 FY2026 vs Q1 FY2027)
- Total Income: ₹966.77 lakh (Q2 FY2027) vs ₹1,116.00 lakh (Q2 FY2026) vs ₹864.29 lakh (Q1 FY2027)
- Revenue from Operations: ₹939.29 lakh, comprising:
- Interest Income: ₹868.73 lakh
- Income from direct assignment: ₹9.50 lakh
- Fee income: ₹61.06 lakh
- Other Income: ₹27.48 lakh
- Finance Costs: ₹592.15 lakh
- Employee Benefit Expense: ₹58.09 lakh
- Depreciation and amortisation: ₹4.32 lakh
- Other expenses: ₹69.44 lakh
- Impairment on financial instruments: -₹14.12 lakh (reversal)
- Profit Before Tax: ₹254.96 lakh
- Tax Expense: ₹72.44 lakh (Current tax: ₹64.17 lakh, Deferred tax: ₹8.27 lakh)
- Net Profit: ₹182.52 lakh
- Basic EPS: ₹1.44 (on face value of ₹10 per share)
- Diluted EPS: ₹1.44
Half-Yearly Performance (H1 FY2027 vs H1 FY2026)
- Total Income: ₹1,831.03 lakh vs ₹1,939.52 lakh (previous year)
- Revenue from Operations: ₹1,802.46 lakh, comprising:
- Interest Income: ₹1,663.30 lakh
- Income from direct assignment: ₹9.50 lakh
- Fee income: ₹129.66 lakh
- Other Income: ₹28.57 lakh
- Finance Costs: ₹1,177.39 lakh
- Employee Benefit Expense: ₹117.97 lakh
- Depreciation and amortisation: ₹8.60 lakh
- Other expenses: ₹128.06 lakh
- Impairment on financial instruments: ₹0.57 lakh
- Profit Before Tax: ₹394.17 lakh
- Tax Expense: ₹95.98 lakh (Current tax: ₹99.21 lakh, Deferred tax: -₹3.23 lakh)
- Net Profit: ₹298.19 lakh
- Basic EPS: ₹2.35
- Diluted EPS: ₹2.35
Cash Flow Statement (H1 FY2027)
- Cash from Operating Activities: ₹352.74 lakh
- Cash from Investing Activities: -₹363.40 lakh (primarily due to increase in investments of ₹389.32 lakh)
- Cash from Financing Activities: ₹78.02 lakh
- Net Increase in Cash: ₹67.37 lakh
- Cash and Cash Equivalents at period end: ₹83.17 lakh
Financial Position (as of September 30, 2026)
- Total Assets: ₹32,044.41 lakh
- Financial Assets: ₹31,949.23 lakh, including:
- Cash and cash equivalents: ₹83.17 lakh
- Loans: ₹18,654.94 lakh
- Investments: ₹12,501.37 lakh
- Equity Share Capital: ₹1,269.27 lakh (unchanged)
- Total Equity: ₹5,524.99 lakh
- Total Liabilities: ₹26,519.42 lakh, including:
- Borrowings: ₹23,271.70 lakh
- Other Financial Liabilities: ₹634.12 lakh
Auditor Review
M/s G.S. Chugh & Associates issued a limited review report confirming that the financial results:
- Prepared in accordance with Indian Accounting Standard 34 (Interim Financial Reporting)
- Complies with SEBI Listing Regulations 33 requirements
- Contains no material misstatements based on their review
- Follows RBI prudential norms for Income Recognition, Asset Classification, and Provisioning