Financial Results Overview

Income Statement (₹ lakhs)

Quarter Ended 30-Sep-2026 (Unaudited):

  • Revenue from Operations: ₹5,048.84
  • Interest Income: ₹4,826.34
  • Rental Income: ₹15.85
  • Fees and Commission: ₹24.11
  • Bad debts recovery: ₹78.73
  • Sale of power from windmills: ₹103.81
  • Other Income: (₹0.72) [Miscellaneous income]
  • Total Income: ₹5,048.12

Expenses:

  • Finance Costs: ₹2,840.95
  • Fees and commission expenses: ₹26.66
  • Impairment on Financial Instruments: ₹31.26
  • Employee benefits expenses: ₹903.22
  • Depreciation, amortisation and impairment: ₹212.34
  • Other Administrative Expenses: ₹502.61
  • Total Expenses: ₹4,517.54

Profitability:

  • Profit before Exceptional items and Tax: ₹530.58
  • Profit before tax: ₹530.58
  • Tax expense:
  • Current Tax: ₹106.45
  • Deferred Tax: ₹85.69
  • Profit after Tax: ₹338.44
  • Other Comprehensive Income: (₹1.70)
  • Total Comprehensive Income: ₹336.74
  • Earnings per equity share (Face Value: ₹10 each):
  • Basic: ₹0.52
  • Diluted: ₹0.52

Half Year Ended 30-Sep-2026 (Unaudited):

  • Total Income: ₹10,168.30
  • Profit after Tax: ₹756.80
  • Total Comprehensive Income: ₹768.46
  • EPS Basic: ₹1.17
  • EPS Diluted: ₹1.17

Comparative Figures

Quarterly Comparison (₹ lakhs):

  • Profit after Tax:
  • 30-Sep-2026: ₹338.44
  • 30-Jun-2026: ₹418.36
  • 30-Sep-2025: ₹376.14

Half Year Comparison (₹ lakhs):

  • Profit after Tax:
  • 30-Sep-2026: ₹756.80
  • 30-Sep-2025: ₹788.06

Balance Sheet Highlights as of 30-Sep-2026 (Unaudited)

  • Total Assets: ₹1,35,013.63 lakhs
  • Loans Receivables: ₹1,07,259.60 lakhs
  • Cash and Cash Equivalents: ₹6,478.90 lakhs
  • Bank Balances other than Cash & Cash Equivalents: ₹1,063.62 lakhs
  • Total Liabilities and Equity: ₹1,35,013.63 lakhs
  • Equity Share Capital: ₹6,481.15 lakhs
  • Other Equity: ₹71,300.00 lakhs

Key Ratios and Metrics

As of 30-Sep-2026:

  • Debt Equity Ratio: 0.50
  • Net Worth: ₹77,781.15 lakhs
  • Total Debts to Total Assets: 0.55
  • Net Profit Margin (%): 6.70
  • Gross NPA (%): 4.32
  • Net NPA (%): 2.14
  • Provision Coverage Ratio (%): 50.59
  • Capital Adequacy Ratio (%): 21.63

Significant Events and Disclosures

NCD Redemptions

During the quarter, the company redeemed:

1. Options I and II of Rated, Listed, Secured, Redeemable, Non-Convertible Debentures (NCDs) raised through Public Issue (Prospectus dated 13 June 2022) amounting to ₹1,690.23 lakhs along with interest of ₹153.68 lakhs (net of TDS ₹5.08 lakhs)

2. Options VII and VIII of Rated, Listed, Unsecured, Redeemable, Non-Convertible Debentures (NCDs) raised through Public Issue (Prospectus dated 25 June 2021) amounting to ₹4,755.47 lakhs along with interest of ₹1,151.95 lakhs (net of TDS ₹232.26 lakhs)

Fundraising

  • The company raised ₹1,752.63 lakhs through private placement of Unlisted, Redeemable, Cumulative Preference Shares during the quarter ended 30 September 2026
  • Issued through Private Placement Offer cum Application letters dated 26 August 2026 and 15 September 2026
  • Allotment made on 1 September 2026 and 28 September 2026 respectively
  • Funds utilized towards objects stated in the Offer letters

Security Cover

  • The company's Rated, Secured, Redeemable, Non-Convertible Debentures (NCDs) are secured by hypothecation charge on specified Loan receivables
  • Security cover of 100/110 per cent for public issue/private placement outstanding (principal and interest accrued)
  • As of 30 September 2026, security cover available for NCDs is 110 times
  • Total outstanding listed debt securities: ₹70,992.38 lakhs
  • Asset coverage for listed debt securities: ₹78,153.47 lakhs

Related Party Transactions

Substantial related party transactions disclosed including:

  • Loans to promoter group companies (ABT Industries Limited, ABT Motors Ltd, etc.)
  • Rent income/expenses with related parties
  • Reimbursement of expenses
  • Resource mobilization charges
  • Investments in related parties
  • Director remuneration and sitting fees

Audit and Review

  • Financial results reviewed by statutory auditors P N Raghavendra Rao & Co, Chartered Accountants
  • Approved by Audit Committee and Board of Directors at their meetings held on 12 November 2026
  • Limited review report issued by auditors

Additional Information

  • Previous period figures have been regrouped/rearranged/re-classified for consistency
  • No separate reportable segments as company is primarily engaged in financing business