Financial Results Overview

Income Statement Performance (₹ in lakhs)

Revenue from Operations:

  • Interest income: ₹164.75 (Q1 FY27) vs ₹186.34 (Q4 FY26) vs ₹174.05 (Q1 FY26)
  • Other operating revenue: ₹0.73 (Q1 FY27) vs ₹0.89 (Q4 FY26) vs ₹0.80 (Q1 FY26)
  • Total revenue from operations: ₹165.48 (Q1 FY27) vs ₹187.23 (Q4 FY26) vs ₹174.85 (Q1 FY26)

Other Income: ₹0.18 (Q1 FY27) vs ₹0.23 (Q4 FY26) vs ₹0.29 (Q1 FY26)

Total Income: ₹165.66 (Q1 FY27) vs ₹187.46 (Q4 FY26) vs ₹175.14 (Q1 FY26)

Expenses Breakdown:

  • Finance costs: ₹27.53 (Q1 FY27) vs ₹40.81 (Q4 FY26) vs ₹40.34 (Q1 FY26)
  • Impairment on financial instruments: ₹(5.11) reversal (Q1 FY27) vs ₹(6.95) reversal (Q4 FY26) vs ₹(16.01) reversal (Q1 FY26)
  • Employee benefit expenses: ₹69.79 (Q1 FY27) vs ₹95.94 (Q4 FY26) vs ₹71.31 (Q1 FY26)
  • Depreciation and amortization: ₹10.26 (Q1 FY27) vs ₹8.05 (Q4 FY26) vs ₹45.19 (Q1 FY26)
  • Other expenses: ₹46.02 (Q1 FY27) vs ₹41.47 (Q4 FY26) vs ₹9.34 (Q1 FY26)
  • Total expenses: ₹148.49 (Q1 FY27) vs ₹179.32 (Q4 FY26) vs ₹150.17 (Q1 FY26)

Profit Before Tax: ₹17.17 (Q1 FY27) vs ₹8.14 (Q4 FY26) vs ₹24.97 (Q1 FY26)

Tax Expense:

  • Current tax: ₹3.24 (Q1 FY27) vs ₹1.96 (Q4 FY26) vs ₹1.32 (Q1 FY26)
  • Earlier Year Tax: ₹0.00 (Q1 FY27) vs ₹(0.94) (Q4 FY26) vs ₹0.00 (Q1 FY26)
  • Deferred tax: ₹(2.67) (Q1 FY27) vs ₹(0.32) (Q4 FY26) vs ₹2.39 (Q1 FY26)
  • Total tax expenses: ₹0.57 (Q1 FY27) vs ₹0.70 (Q4 FY26) vs ₹3.71 (Q1 FY26)

Profit for the Period: ₹16.60 (Q1 FY27) vs ₹7.44 (Q4 FY26) vs ₹21.26 (Q1 FY26)

Other Comprehensive Income:

  • Items that will not be reclassified to Profit or Loss: ₹2.66 (Q1 FY27) vs ₹9.24 (Q4 FY26) vs ₹0.47 (Q1 FY26)
  • Income tax relating to above: ₹(0.67) (Q1 FY27) vs ₹(2.32) (Q4 FY26) vs ₹(0.12) (Q1 FY26)
  • Total other comprehensive income: ₹1.99 (Q1 FY27) vs ₹6.92 (Q4 FY26) vs ₹0.35 (Q1 FY26)

Total Comprehensive Income: ₹18.59 (Q1 FY27) vs ₹14.36 (Q4 FY26) vs ₹21.61 (Q1 FY26)

Key Metrics

Capital Structure:

  • Paid-up equity share capital (Face value ₹10 per share): ₹700.00 lakh (unchanged across all periods)
  • Other equity (Audited): ₹4,581.05 lakh as of March 31, 2026

Earnings Per Share (Not Annualized):

  • Basic EPS: ₹0.24 (Q1 FY27) vs ₹0.11 (Q4 FY26) vs ₹0.30 (Q1 FY26)
  • Diluted EPS: ₹0.24 (Q1 FY27) vs ₹0.14 (Q4 FY26) vs ₹0.30 (Q1 FY26)

Regulatory and Accounting Framework

The financial results were prepared in accordance with:

  • Indian Accounting Standard 34 "Interim Financial Reporting" (Ind AS 34)
  • Section 133 of the Companies Act, 2013 read with relevant rules
  • Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended
  • Any guidance/clarifications/directions issued by RBI, National Housing Bank or other regulators

Business Segment Information

The company's main business is Housing Finance activity in India. There are no separate reportable segments as per Ind AS 108 'Operating Segments'.

Auditor Review

The financial results were reviewed by B.M. Chaturvedi & Co., Chartered Accountants (ICAI FRN: 114317W), who issued a limited review report stating that nothing has come to their attention that causes them to believe the statement contains any material misstatement.