Board Meeting Details

The meeting was held on Thursday, 12th November, 2026, commencing at 12:00 PM and concluding at 1:15 PM. The Board considered and approved:

  • Unaudited Financial Results for quarter/half year ended September 30, 2026
  • Statement of Assets & Liabilities for half year ended September 30, 2026
  • Cash Flow Statement for half year ended September 30, 2026
  • Limited Review Report from statutory auditors M/s. Kumra Bhatia & Co.

Financial Results Performance (Quarter Ended September 30, 2026)

Income Statement (₹ in lakhs):

  • Interest Income: ₹429.43 lakhs (vs ₹408.95 lakhs in Q2 FY26)
  • Total Revenue from Operations: ₹429.43 lakhs (vs ₹408.95 lakhs in Q2 FY26)
  • Other Income: ₹0.00 lakhs (vs ₹0.00 lakhs in Q2 FY26)
  • Total Income: ₹429.43 lakhs (vs ₹408.95 lakhs in Q2 FY26)

Expenses (₹ in lakhs):

  • Finance Costs: ₹243.35 lakhs (vs ₹257.34 lakhs in Q2 FY26)
  • Employee Benefits Expense: ₹5.47 lakhs (vs ₹2.89 lakhs in Q2 FY26)
  • Impairment of Financial Instruments: ₹(25.25) lakhs [reversal] (vs ₹46.55 lakhs expense in Q2 FY26)
  • Other Expenses: ₹19.36 lakhs (vs ₹20.90 lakhs in Q2 FY26)
  • Total Expenses: ₹242.93 lakhs (vs ₹347.68 lakhs in Q2 FY26)

Profitability (₹ in lakhs):

  • Profit Before Tax: ₹186.50 lakhs (vs ₹61.27 lakhs in Q2 FY26)
  • Tax Expense: ₹49.93 lakhs (Current Tax: ₹25.00 lakhs, Deferred Tax: ₹24.93 lakhs)
  • Net Profit: ₹136.57 lakhs (vs ₹72.98 lakhs in Q2 FY26)
  • Other Comprehensive Income: ₹0.02 lakhs
  • Total Comprehensive Income: ₹136.57 lakhs

Per Share Data:

  • Basic EPS: ₹1.26 (vs ₹0.67 in Q2 FY26)
  • Diluted EPS: ₹1.26 (vs ₹0.67 in Q2 FY26)
  • Face Value per Share: ₹10.00

Half Year Performance (Ended September 30, 2026)

Income Statement (₹ in lakhs):

  • Total Income: ₹871.45 lakhs (vs ₹770.94 lakhs in H1 FY26)
  • Total Expenses: ₹522.72 lakhs (vs ₹617.45 lakhs in H1 FY26)
  • Profit Before Tax: ₹308.73 lakhs (vs ₹153.49 lakhs in H1 FY26)
  • Net Profit: ₹228.78 lakhs (vs ₹167.54 lakhs in H1 FY26)
  • Basic EPS: ₹2.10 (vs ₹1.54 in H1 FY26)

Balance Sheet Position (As at September 30, 2026)

Assets (₹ in lakhs):

  • Total Assets: ₹14,170.55 lakhs (vs ₹16,822.42 lakhs as at September 30, 2025)
  • Financial Assets: ₹13,882.97 lakhs (Cash & Cash Equivalents: ₹47.68 lakhs, Loans: ₹13,052.60 lakhs, Investments: ₹0.76 lakhs, Other Financial Assets: ₹782.53 lakhs)
  • Non-Financial Assets: ₹287.58 lakhs (Current Tax Assets: ₹143.77 lakhs, Deferred Tax Assets: ₹143.20 lakhs, Property Plant & Equipment: ₹0.01 lakhs)

Liabilities and Equity (₹ in lakhs):

  • Financial Liabilities: ₹9,020.01 lakhs (Other Financial Liabilities: ₹8,263.44 lakhs, Other Payables: ₹756.57 lakhs)
  • Non-Financial Liabilities: ₹145.55 lakhs (Provisions: ₹96.12 lakhs, Other Non-Financial Liabilities: ₹49.43 lakhs)
  • Equity: ₹5,004.99 lakhs (Equity Share Capital: ₹1,088.00 lakhs, Other Equity: ₹3,915.99 lakhs)

Cash Flow Statement (Half Year Ended September 30, 2026)

Operating Activities (₹ in lakhs):

  • Net Cash from Operating Activities: ₹206.67 lakhs (vs ₹(349.57) lakhs in H1 FY26)
  • Cash Flow Before Extraordinary Items: ₹206.67 lakhs
  • Income Tax Paid: ₹(8.71) lakhs

Financing Activities (₹ in lakhs):

  • Net Cash Used: ₹(228.60) lakhs (Repayment of Borrowings: ₹(223.16) lakhs, Dividend Paid: ₹(5.44) lakhs)

Net Change:

  • Net Decrease in Cash: ₹(21.93) lakhs
  • Cash and Cash Equivalents at Beginning: ₹266.97 lakhs
  • Cash and Cash Equivalents at End: ₹47.68 lakhs

Additional Information

  • The results were reviewed by the Audit Committee and approved by the Board
  • Statutory auditors M/s. Kumra Bhatia & Co. conducted limited review as required under Regulation 33 of SEBI LODR
  • The company's main business is financing activity, all operations within India
  • No separate reportable segments as per Ind AS 108
  • No exceptional or extraordinary items during the periods
  • Previous period figures have been regrouped/reclassified where necessary