Sumedha Fiscal Services Limited held a Board of Directors meeting on August 09, 2026, which commenced at 12:00 p.m. and concluded at 01:30 p.m. The Board transacted the following business:

1. Approved the Standalone and Consolidated Unaudited Financial Results of the Company for the quarter ended June 30, 2026

2. Noted the Limited Review Reports on the Standalone and Consolidated Financial Results by the statutory auditors

3. Approved the abstract of the Standalone and Consolidated Unaudited Financial Results for publication in newspapers pursuant to Regulation 47 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

The company is registered with SEBI as a Merchant Banker and has complied with applicable Indian Accounting Standards. The financial results were reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors on August 9, 2026.

Consolidated Financial Results (Quarter ended June 30, 2026)

(All figures in ₹ Lakhs)

Income Statement Highlights:

  • Total Revenue from Operations: ₹2,231.62
  • Interest Income: ₹43.69
  • Dividend Income: ₹6.46
  • Rental Income: ₹8.55
  • Fee and Commission Income: ₹179.96
  • Net Gain on Fair Value Changes: ₹92.36
  • Sale of Services: ₹6.99
  • Sale of Stock-in-Trade (Shares & Securities): ₹1,883.16
  • Other Revenue from operations: ₹10.45
  • Other Income: ₹11.79
  • Profit on sale of Property, Plant and Equipment: ₹11.03
  • Others: ₹0.76
  • Total Income: ₹2,243.41

Expenses:

  • Purchase of Stock-in-Trade (Shares & Securities): ₹1,872.67
  • Changes In Inventory of Stock-in-Trade (Shares & Securities): -₹360.57
  • Employee Benefits Expense: ₹133.97
  • Depreciation and Amortisation Expenses: ₹20.75
  • Fee and commission Expense: ₹22.12
  • Other Expenses: ₹122.09
  • Total Expenses: ₹1,811.03

Profitability:

  • Profit before Tax: ₹432.38
  • Add: Share of Profit of Associates: ₹0.40
  • Profit after share of profit of associates but before Tax: ₹432.78
  • Tax Expense: ₹102.01
  • Current Tax: ₹92.50
  • Deferred Tax: ₹9.51
  • Net Profit after tax: ₹330.77

Comprehensive Income:

  • Other Comprehensive Income (Net of tax): -₹1.15
  • Total comprehensive income for the period: ₹329.62
  • Total comprehensive income attributable to Owners of the Company: ₹329.62

Capital Structure:

  • Paid-up Equity Share Capital (Face value of ₹10/- each): ₹798.44
  • Reserves excluding Revaluation Reserves: Not specified for current quarter

Earnings Per Share (not annualized):

  • Basic EPS: ₹4.14
  • Diluted EPS: ₹4.14

Subsidiary and Associate Entities

The consolidated results include:

Subsidiary company:

  • SFSL Commodity Trading Private Limited (Total Revenue: ₹7.62 Lakhs, Net Profit after Tax: ₹6.54 Lakhs for the quarter)

Associate Entities:

  • US Infotech Private Limited
  • Sumedha Management Solutions Private Limited
  • Urushya Fund Management LLP (Formerly, Urushya Wealth management LLP)

The Group's share of Net Profit after Tax from associate entities was ₹0.40 Lakhs for the quarter.

Auditor Review

The Limited Review of both Standalone and Consolidated Unaudited Financial Results was carried out by V. Singhi & Associates, Chartered Accountants (Firm Registration Number: 311017E). The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.

The auditors concluded that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement or have not disclosed the information required to be disclosed under Regulation 33 of SEBI Listing Regulations.

Comparative Performance

Compared to the same quarter previous year (Q1 FY26):

  • Total Income increased from ₹2,031.65 lakhs to ₹2,243.41 lakhs
  • Net Profit after tax increased from ₹291.34 lakhs to ₹330.77 lakhs
  • Basic EPS increased from ₹3.65 to ₹4.14

Additional Information

Previous period figures have been re-classified/regrouped/rearranged wherever necessary to make them comparable with current period figures.

The full format of financial results is available on BSE's website and the company's website at https://www.sumedhafiscal.com/financial-results/.