Financial Results Overview (Year Ended March 31, 2026)

Income Statement (₹ in Lakhs):

  • Revenue from Operations: ₹117.97 (vs. ₹130.28 in FY25)
  • Other Income: ₹2.51 (vs. ₹0.04 in FY25)
  • Total Income: ₹120.48 (vs. ₹130.32 in FY25)
  • Employee Benefit Expenses: ₹60.05 (vs. ₹56.20 in FY25)
  • Other Expenses: ₹30.50 (vs. ₹21.82 in FY25)
  • Provision for Contingencies: -₹0.12 (vs. ₹4.23 in FY25)
  • Profit Before Tax: ₹27.96 (vs. ₹45.75 in FY25)
  • Current Tax: ₹8.90 (vs. ₹11.23 in FY25)
  • Deferred Tax: -₹2.33 (vs. -₹0.31 in FY25)
  • Net Profit After Tax: ₹21.39 (vs. ₹34.83 in FY25)

Key Metrics:

  • Paid-Up Equity Share Capital: ₹537.54 lakh (unchanged from FY25)
  • Reserves: ₹959.96 lakh (vs. ₹938.75 lakh in FY25)
  • Basic EPS: ₹0.40 (vs. ₹0.65 in FY25)
  • Diluted EPS: ₹0.40 (vs. ₹0.65 in FY25)
  • Debt Equity Ratio: Not Applicable
  • Debt Service Coverage Ratio: Not Applicable
  • Interest Service Coverage Ratio: Not Applicable

Half-Year Performance (March 31, 2026)

Half-Year Ended March 31, 2026 (₹ in Lakhs):

  • Revenue from Operations: ₹59.27
  • Other Income: ₹1.41
  • Total Income: ₹60.68
  • Employee Benefit Expenses: ₹30.71
  • Other Expenses: ₹20.76
  • Provision for Contingencies: -₹0.06
  • Profit Before Tax: ₹8.24
  • Current Tax: ₹4.57
  • Deferred Tax: -₹2.74
  • Net Profit After Tax: ₹6.41
  • Basic EPS: ₹0.12
  • Diluted EPS: ₹0.12

Balance Sheet Position (As at March 31, 2026)

Assets and Liabilities (₹ in Lakhs):

  • Total Shareholder's Funds: ₹1,497.50 (vs. ₹1,476.29 in FY25)
  • Non-Current Liabilities: ₹0.00 (vs. ₹0.94 in FY25)
  • Current Liabilities: ₹50.25 (vs. ₹51.67 in FY25)
  • Total Liabilities: ₹1,547.75 (vs. ₹1,528.90 in FY25)

Asset Composition:

  • Property, Plant and Equipment: ₹35.77 (vs. ₹37.80 in FY25)
  • Deferred Tax Assets: ₹1.38 (vs. ₹0.00 in FY25)
  • Receivables under Financing Activity: ₹571.61 (vs. ₹575.90 in FY25)
  • Other Long-Term Loans & Advances: ₹9.02 (unchanged from FY25)
  • Current Investments: ₹415.79 (vs. ₹410.75 in FY25)
  • Short-Term Receivables under Financing Activity: ₹161.32 (vs. ₹205.95 in FY25)
  • Cash and Cash Equivalents: ₹332.78 (vs. ₹275.95 in FY25)
  • Other Current Assets: ₹20.08 (vs. ₹13.53 in FY25)
  • Total Assets: ₹1,547.75 (vs. ₹1,528.90 in FY25)

Cash Flow Statement (Year Ended March 31, 2026)

Cash Flow Movements (₹ in Lakhs):

  • Net Cash from Operating Activities: ₹73.84 (vs. -₹1.42 in FY25)
  • Net Cash Used in Investing Activities: -₹17.01 (vs. ₹76.32 in FY25)
  • Net Cash from Financing Activities: ₹0.00 (vs. ₹0.00 in FY25)
  • Net Increase in Cash: ₹56.83 (vs. ₹74.90 in FY25)
  • Cash at Beginning of Year: ₹275.95 (vs. ₹201.05 in FY25)
  • Cash at End of Year: ₹332.78 (vs. ₹275.95 in FY25)

Additional Notes and Disclosures

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors on May 27, 2026.

2. EPS calculated in accordance with Accounting Standard AS-20.

3. The company operates as an NBFC with financing as its main business, with no separate reportable segments under AS-17.

4. Previous period figures have been reclassified/regrouped for comparability.

5. Half-year figures are balancing figures between audited full-year results and unaudited published year-to-date figures.

6. The company is not classified as a 'Large Corporate' under SEBI circulars.

7. The company is exempt from Indian Accounting Standards (IND-AS) as it is listed on an SME exchange.

8. The company changed its name from S R G Securities Finance Limited to SRG Fingrow Finance Limited effective June 16, 2025, following approval from the Ministry of Corporate Affairs.