Financial Performance (Standalone, Rs. in Lakhs)

Revenue Breakdown:

  • Income from Retail Finance: ₹1,086 lakhs (Q1 FY27) vs ₹941 lakhs (Q1 FY26) and ₹1,083 lakhs (Q4 FY26)
  • Service Charges: ₹10 lakhs (Q1 FY27) vs ₹6 lakhs (Q1 FY26) and ₹14 lakhs (Q4 FY26)
  • Bank FDR Interest: ₹13 lakhs (Q1 FY27) vs ₹0 lakhs (Q1 FY26) and ₹1 lakh (Q4 FY26)
  • Total Revenue from Operations: ₹1,109 lakhs (Q1 FY27) vs ₹947 lakhs (Q1 FY26) and ₹1,098 lakhs (Q4 FY26)

Expense Breakdown:

  • Finance Costs: ₹196 lakhs (Q1 FY27) vs ₹99 lakhs (Q1 FY26) and ₹169 lakhs (Q4 FY26)
  • Employees Benefit Expenses: ₹120 lakhs (Q1 FY27) vs ₹104 lakhs (Q1 FY26) and ₹121 lakhs (Q4 FY26)
  • Administrative & Other Expenses: ₹148 lakhs (Q1 FY27) vs ₹149 lakhs (Q1 FY26) and ₹101 lakhs (Q4 FY26)
  • Depreciation and amortization: ₹4 lakhs (Q1 FY27) vs ₹3 lakhs (Q1 FY26) and ₹3 lakhs (Q4 FY26)
  • Total Expenses: ₹468 lakhs (Q1 FY27) vs ₹355 lakhs (Q1 FY26) and ₹394 lakhs (Q4 FY26)

Profitability:

  • Profit before Tax: ₹641 lakhs (Q1 FY27) vs ₹592 lakhs (Q1 FY26) and ₹704 lakhs (Q4 FY26)
  • Tax Expense: ₹150 lakhs (Q1 FY27) vs ₹135 lakhs (Q1 FY26) and ₹191 lakhs (Q4 FY26)
  • Net Profit: ₹491 lakhs (Q1 FY27) vs ₹457 lakhs (Q1 FY26) and ₹513 lakhs (Q4 FY26)
  • Other Comprehensive Income: ₹56 lakhs gain (Q1 FY27) vs ₹6 lakhs loss (Q1 FY26) and ₹98 lakhs loss (Q4 FY26)
  • Total Comprehensive Income: ₹547 lakhs (Q1 FY27) vs ₹451 lakhs (Q1 FY26) and ₹415 lakhs (Q4 FY26)

Capital Structure and Per Share Data:

  • Paid-up Equity Share Capital: ₹3,089 lakhs (face value ₹10 per share), unchanged from previous periods
  • Earnings Per Share (Basic & Diluted): ₹1.59 (Q1 FY27) vs ₹1.48 (Q1 FY26) and ₹1.66 (Q4 FY26)
  • Full Year FY26 EPS: ₹6.31

Notes and Disclosures

1. The unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors on August 12, 2026. Statutory Auditors carried out a limited review.

2. The financial results have been prepared in accordance with recognition and measurement principles laid down in Ind AS notified under Section 133 of the Companies Act, 2013.

3. The company operates in one major segment - Retail Finance - hence no segment reporting disclosure is required as per Ind AS 108.

4. Earnings per share figures for all earlier periods have been restated in accordance with Ind AS 33.

5. Figures have been regrouped and reclassified wherever necessary.

6. The financial results are available at www.bseindia.com and www.shalibhadrafinance.com.

Auditor's Review Report

Vohra & Associates, Chartered Accountants (FRN: 26110371XBLOAQ1348) conducted a limited review of the quarterly unaudited standalone financial results pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The review was conducted in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI, which provides moderate assurance and is substantially less in scope than an audit.

The auditors concluded that nothing has come to their attention that causes them to believe that the statement:

  • Has not disclosed the information required to be disclosed under Regulation 33
  • Contains any material misstatement

The statement was prepared in accordance with Ind AS 34, SEBI Circular CIR/CF/FAC/62/2016 dated July 5, 2016, and other accounting principles generally accepted in India.