SSPN Finance Limited submitted its unaudited standalone financial results for the half year ended 30th September, 2026 to the Bombay Stock Exchange. The results were approved by the Board of Directors at their meeting held on 14th November, 2026 and subsequently reviewed by the audit committee.

Financial Performance Highlights (Half Year Ended 30.09.2026)

Income Statement (Amounts in ₹ Lakhs):

  • Revenue from operations: ₹5.7
  • Total Revenue: ₹5.7 (no other income)
  • Employee benefits expense: ₹3.0
  • Depreciation and amortization expenses: ₹0.0
  • Other expenses: ₹2.1
  • Finance cost: Not quantified in disclosure
  • Profit before tax: Not clearly quantified due to data inconsistencies
  • Tax expense: ₹0.6 (Current tax: ₹0.2; Deferred tax: Not clearly quantified)
  • Profit/(Loss) for the period: ₹0.56

Earnings Per Share (not annualized):

  • EPS (before extraordinary items): Not clearly quantified
  • EPS (after extraordinary items): Not clearly quantified

Balance Sheet Position (As at 30.09.2026):

  • Paid-up equity share capital (Face value ₹10 each): ₹378.64 lakhs
  • Reserves and surplus: ₹62.46 lakhs
  • Shareholders' funds: ₹441.10 lakhs
  • Short-term borrowings: ₹582.64 lakhs (significant increase from ₹256.13 lakhs as at 31.03.2026)
  • Other current liabilities: ₹11.01 lakhs
  • Total equity and liabilities: ₹1,034.74 lakhs

Asset Position:

  • Fixed assets: ₹0.53 lakhs
  • Non-current investments: ₹47.95 lakhs
  • Deferred tax assets (net): ₹0.14 lakhs
  • Trade receivables: ₹60.63 lakhs
  • Cash and bank balances: ₹1.31 lakhs
  • Short-term loans and advances: ₹887.01 lakhs
  • Other current assets: ₹37.17 lakhs

Cash Flow Statement (Half Year Ended 30.09.2026):

  • Net cash flow from operating activities: -₹2.09 lakhs
  • Cash generated from operations: -₹2.53 lakhs
  • Direct tax paid: -₹0.15 lakhs
  • Net change in cash and cash equivalents: -₹2.09 lakhs
  • Opening cash balance: ₹3.40 lakhs
  • Closing cash balance: ₹1.31 lakhs

Board Resolution

The Board of Directors passed a resolution on 14th November, 2026 authorizing Mr. Sachin Ramchandra Vadgave (DIN: 09331430), Director, to sign, execute, verify and submit the Half-Yearly Return for the period ended 30th September, 2026 along with all necessary documents to the concerned authorities.

Additional Information

  • There were no investor complaints pending as on the date of the report
  • The figures for corresponding periods have been regrouped and rearranged wherever necessary for comparability