Nature of the Disclosure

Intimation pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 regarding the consideration and adoption of the Audited Financial Results for the quarter and year ended March 31, 2026.

Board Approval

The Board of Directors of the Company at its meeting held on Friday, May 29, 2026, at the Registered and Corporate Office: 46, Dr. Sundari Mohan Avenue, Kolkata-700014, considered, approved and adopted the Audited Financial Results for the quarter and year ended March 31, 2026.

Financial Performance (Year Ended March 31, 2026)

Income Statement Highlights:

  • Revenue from operations: ₹715.79 lakh (Previous year: ₹861.37 lakh)
  • Interest income: ₹712.14 lakh (Previous year: ₹858.02 lakh)
  • Other operating revenue: ₹3.65 lakh (Previous year: ₹3.28 lakh)
  • Other income: ₹1.04 lakh (Previous year: ₹1.47 lakh)
  • Total income: ₹716.83 lakh (Previous year: ₹862.84 lakh)
  • Expenses: ₹677.11 lakh
  • Finance costs: ₹162.10 lakh
  • Impairment on financial instruments: ₹0.67 lakh
  • Employee benefit expenses: ₹301.58 lakh
  • Depreciation and amortization: ₹33.91 lakh
  • Other expenses: ₹178.85 lakh
  • Profit before tax: ₹39.72 lakh
  • Tax expense: ₹5.33 lakh
  • Current tax: ₹8.18 lakh
  • Earlier year tax: (₹0.99) lakh
  • Deferred tax: (₹1.91) lakh
  • Profit for the year: ₹34.39 lakh (Previous year: ₹64.84 lakh)
  • Other comprehensive income: ₹7.97 lakh
  • Total comprehensive income: ₹42.36 lakh (Previous year: ₹66.24 lakh)
  • Earnings per share (EPS): Basic and Diluted ₹0.49 (Previous year: ₹0.93)

Quarterly Performance (Q4 FY26)

  • Revenue from operations: ₹187.23 lakh
  • Other income: ₹0.23 lakh
  • Total income: ₹187.46 lakh
  • Profit before tax: ₹8.14 lakh
  • Tax expense: ₹0.70 lakh
  • Profit for the quarter: ₹7.44 lakh
  • EPS: Basic and Diluted ₹0.11

Balance Sheet Position (as at March 31, 2026)

  • Total Assets: ₹6,889.84 lakh
  • Financial Assets:
  • Housing and other loans: ₹5,693.27 lakh
  • Other bank balances: ₹344.24 lakh
  • Investments: ₹2.74 lakh
  • Other financial assets: ₹14.43 lakh
  • Non-Financial Assets: ₹6,373.98 lakh
  • Current tax assets (Net): ₹71.35 lakh
  • Deferred tax assets (Net): ₹122.94 lakh
  • Property, Plant and Equipment: ₹48.22 lakh
  • Right of Use Assets: ₹216.73 lakh
  • Other Intangible Assets: ₹0.51 lakh
  • Other Non-Financial Assets: ₹56.11 lakh

Liabilities and Equity:

  • Financial Liabilities: ₹1,573.41 lakh
  • Trade payables: ₹10.20 lakh
  • Debt securities: ₹1,200.00 lakh
  • Borrowings (other than debt securities): ₹136.31 lakh
  • Other financial liabilities: ₹226.90 lakh
  • Non-Financial Liabilities: ₹35.38 lakh
  • Provisions: ₹13.48 lakh
  • Other non-financial liabilities: ₹21.90 lakh
  • Equity: ₹5,261.05 lakh
  • Equity share capital: ₹700.00 lakh (Face value ₹10 per share)
  • Other equity: ₹4,561.05 lakh

Cash Flow Statement (Year Ended March 31, 2026)

  • Net cash from operating activities: ₹1,156.18 lakh
  • Net cash used in investing activities: (₹207.58) lakh
  • Net cash used in financing activities: (₹938.21) lakh
  • Net increase in cash and cash equivalents: ₹10.39 lakh
  • Cash and cash equivalents at year-end: ₹319.30 lakh
  • Balances with banks on current accounts: ₹141.28 lakh
  • Other bank balances: ₹178.02 lakh

Capital Structure Event

On March 30, 2026, the Company redeemed the second tranche amounting to ₹900.00 lakh (30% of the ₹3,000.00 lakh), 7% Secured Non-Convertible Redeemable Debentures, in accordance with the repayment terms specified in the Information Memorandum issued to Humara India Credit Co-operative Society Limited.

Additional Information

  • The company's main business is Housing Finance activity in India with no separate reportable segments as per Ind AS 108.
  • Previous year figures have been restated/regrouped/re-classified wherever necessary.
  • The audit committee reviewed and the Board of Directors approved these results on May 29, 2026.