Key Quantitative Figures

Quarterly Performance (Q2 FY2026 ended 30th September, 2026):

  • Revenue from Operations: ₹155.46 lakh
  • Total Income: ₹167.99 lakh (including Other Income of ₹12.53 lakh)
  • Total Expenses: ₹52.07 lakh
  • Finance Cost: ₹12.68 lakh
  • Employee Benefit Expense: ₹31.41 lakh
  • Depreciation & Amortization: ₹1.35 lakh
  • Other Expenses: ₹6.63 lakh
  • Profit Before Tax: ₹115.92 lakh
  • Tax Expense: ₹26.98 lakh (Current Tax: ₹26.80 lakh, Deferred Tax: ₹0.18 lakh)
  • Net Profit: ₹88.94 lakh
  • Basic & Diluted EPS: ₹0.89

Half-Yearly Performance (H1 FY2026 ended 30th September, 2026):

  • Total Income: ₹301.87 lakh
  • Profit Before Tax: ₹196.77 lakh
  • Net Profit: ₹144.11 lakh
  • Basic & Diluted EPS: ₹1.44

Comparative Figures (Q2 FY2025):

  • Revenue from Operations: ₹157.67 lakh
  • Net Profit: ₹79.48 lakh
  • Basic & Diluted EPS: ₹0.80

Balance Sheet Position (as at 30th September, 2026):

  • Total Assets: ₹8,901.07 lakh
  • Financial Assets: ₹8,866.90 lakh
  • Cash & Cash Equivalents: ₹33.00 lakh
  • Bank Balance: ₹4,613.59 lakh
  • Loans: ₹4,220.18 lakh
  • Investments: ₹0.13 lakh
  • Other Financial Assets: ₹0.00 lakh
  • Non-Financial Assets: ₹34.17 lakh
  • Deferred Tax Assets: ₹18.01 lakh
  • Property, Plant & Equipment: ₹15.78 lakh
  • Other Non-Financial Assets: ₹0.38 lakh
  • Total Liabilities & Equity: ₹8,901.07 lakh
  • Financial Liabilities: ₹740.66 lakh
  • Borrowings: ₹721.46 lakh
  • Other Financial Liabilities: ₹19.20 lakh
  • Non-Financial Liabilities: ₹116.68 lakh
  • Current Tax Liabilities: ₹11.58 lakh
  • Provisions: ₹105.10 lakh
  • Equity: ₹8,043.73 lakh
  • Equity Share Capital: ₹998.00 lakh
  • Other Equity: ₹7,045.73 lakh

Cash Flow Statement (H1 FY2026):

  • Net Cash from Operating Activities: ₹706.75 lakh
  • Net Cash Used in Investing Activities: ₹15.00 lakh
  • Net Cash from Financing Activities: (₹21.62) lakh
  • Net Increase in Cash & Equivalents: ₹700.13 lakh
  • Closing Cash & Equivalents: ₹4,646.59 lakh

Dates of Action

  • Board Meeting: 12th November, 2026 (commenced at 4:00 PM, concluded at 4:30 PM)
  • Financial Period: Quarter and Half Year ended 30th September, 2026
  • Auditor's Review Report Date: 12th November, 2026

Parties Involved

  • Statutory Auditors: Rajender Kumar Singal & Associates LLP (FRN No. 016379N)
  • Company Secretary & Compliance Officer: Ankita Singhal (M.N.: A75244)
  • Director: Rakesh Kapoor (DIN: 00216016)

Purpose and Rationale

Routine quarterly financial results disclosure as required by SEBI listing regulations.

Financial and Operational Impact

The company continues its financing business with improved profitability in Q2 FY2026 compared to both previous quarter (Q1 FY2026 Net Profit: ₹55.17 lakh) and same quarter previous year (Q2 FY2025 Net Profit: ₹79.48 lakh).

Capital Structure Impact

No change in equity share capital which remains at ₹998.00 lakh (99.80 lakh shares of ₹10 face value).

Notes and Qualifications

1. Results reviewed by Audit Committee and approved by Board of Directors

2. Prepared in compliance with Indian Accounting Standards

3. Company is primarily engaged in financing business with no separate reportable segments

4. Full financial results available on BSE website (www.bseindia.com) and company website (www.sriamarnathfinance.in)