Financial Performance Highlights
Quarterly Performance (Q2 FY27 vs Q1 FY27 vs Q2 FY26)
- Revenue from operations: ₹105.66 lakh (Q2 FY27) vs ₹109.14 lakh (Q1 FY27) vs ₹90.96 lakh (Q2 FY26)
- Interest income: ₹104.70 lakh vs ₹108.32 lakh vs ₹90.33 lakh
- Sale of services: ₹0.95 lakh vs ₹0.82 lakh vs ₹0.63 lakh
- Dividend income: ₹0.00 lakh vs not specified vs not specified
- Other income: ₹0.20 lakh vs ₹0.72 lakh vs ₹0.93 lakh
- Total income: ₹105.86 lakh vs ₹109.86 lakh vs ₹91.89 lakh
- Total expenses: ₹101.86 lakh vs ₹95.71 lakh vs ₹81.01 lakh
- Finance costs: ₹22.73 lakh vs ₹22.58 lakh vs ₹19.39 lakh
- Fees and commission expense: ₹20.42 lakh vs ₹16.67 lakh vs ₹11.22 lakh
- Impairment on financial instruments: ₹0.97 lakh vs ₹1.33 lakh vs ₹8.58 lakh
- Employee benefits expenses: ₹39.07 lakh vs ₹34.78 lakh vs ₹25.23 lakh
- Depreciation and amortization: ₹1.47 lakh vs ₹1.47 lakh vs ₹1.42 lakh
- Other expenses: ₹17.19 lakh vs ₹18.88 lakh vs ₹15.17 lakh
- Profit before tax: ₹4.00 lakh vs ₹14.15 lakh vs ₹10.88 lakh
- Profit for the period: ₹4.00 lakh vs ₹14.15 lakh vs ₹10.88 lakh
- Earnings per share (basic and diluted): ₹0.01 vs ₹0.28 vs ₹0.22
Half-Yearly Performance (H1 FY27 vs H1 FY26)
- Revenue from operations: ₹214.80 lakh vs ₹176.38 lakh
- Total income: ₹215.72 lakh vs ₹177.61 lakh
- Total expenses: ₹197.56 lakh vs ₹146.62 lakh
- Profit before tax: ₹18.16 lakh vs ₹31.00 lakh
- Profit for the period: ₹18.16 lakh vs ₹31.00 lakh
- Earnings per share (basic and diluted): ₹0.05 vs ₹0.63
Capital Structure Changes
- Paid-up equity share capital increased significantly from ₹505.00 lakh (March 31, 2026) to ₹1,262.50 lakh (September 30, 2026)
- Face value per share: ₹10
- The cash flow statement shows proceeds from money received against shares issued of ₹757.50 lakh during H1 FY27
Balance Sheet Position (as at September 30, 2026 vs March 31, 2026)
- Total assets: ₹2,243.95 lakh vs ₹1,444.21 lakh
- Financial assets:
- Cash and cash equivalents: ₹819.33 lakh vs ₹18.35 lakh
- Loans: ₹1,310.87 lakh vs ₹1,315.35 lakh
- Investments: ₹0.66 lakh vs ₹0.66 lakh
- Other financial assets: ₹66.31 lakh vs ₹66.79 lakh
- Non-financial assets: ₹52.79 lakh vs ₹43.06 lakh
- Total liabilities: ₹886.12 lakh vs ₹862.02 lakh
- Equity: ₹1,357.83 lakh vs ₹582.18 lakh
- Equity share capital: ₹1,262.50 lakh vs ₹505.00 lakh
- Other equity: ₹95.33 lakh vs ₹77.18 lakh
Cash Flow Statement (H1 FY27 vs H1 FY26)
- Net cash from operating activities: ₹60.27 lakh vs (₹4.26) lakh
- Net cash used in investing activities: (₹1.25) lakh vs (₹2.30) lakh
- Net cash from financing activities: ₹741.96 lakh vs (₹81.67) lakh
- Net increase in cash: ₹800.98 lakh vs (₹88.22) lakh
Key Financial Ratios (Regulation 52(4) Disclosures)
- Debt-Equity Ratio: 0.59 (Q2 FY27) vs 1.37 (Q1 FY27)
- Net Worth: ₹1,351.07 lakh (Q2 FY27) vs ₹589.57 lakh (Q1 FY27)
- Total Debts to Total Assets: 35.61% (Q2 FY27) vs 55.22% (Q1 FY27)
- Net Profit Margin: 3.78% (Q2 FY27) vs 12.88% (Q1 FY27) vs 8.42% (H1 FY27)
- Stage 3 Loan Assets to Gross Loan Assets: 3.85% (Q2 FY27) vs 3.66% (Q1 FY27)
- Net Stage 3 Loan Assets to Gross Loan Assets: 0.51% (Q2 FY27) vs 0.33% (Q1 FY27)
- Capital Adequacy Ratio: 98.35% (Q2 FY27) vs 43.09% (Q1 FY27)
- Provision Coverage Ratio: 86.77% (Q2 FY27) vs 90.95% (Q1 FY27)
Company Classification
The company is a Non-Systemically Important Non-Deposit taking Non-Banking Financial Company primarily engaged in lending finance business.
Additional Information
- Previous period figures have been regrouped/reclassified where necessary
- Several ratios marked as "NA" as they are not applicable to NBFC business
- The company operates as a single segment entity as per IND AS 108