Key Financial Results (Amounts in ₹ lakhs)

Quarterly Performance (Q2 FY27)

  • Revenue from Operations: ₹2,703.51
  • Interest Income: ₹2,285.73
  • Fees and Commission Income: ₹417.78
  • Other Income: ₹390.34
  • Total Income: ₹3,093.85
  • Total Expenses: ₹2,711.13
  • Finance Costs: ₹1,301.36
  • Employee Benefit Expenses: ₹804.58
  • Depreciation and Amortization: ₹197.90
  • Other Expenses: ₹331.31
  • Impairment on Financial Instruments: ₹75.98
  • Profit Before Tax: ₹382.72
  • Tax Expense: ₹105.36
  • Current Tax: ₹20.75
  • Deferred Tax: ₹125.06
  • Current Tax relating to earlier years: -₹40.46
  • Net Profit for the Quarter: ₹277.36
  • Earnings Per Share (Basic and Diluted): ₹0.56

Half-Yearly Performance (H1 FY27)

  • Revenue from Operations: ₹5,104.23
  • Interest Income: ₹4,429.42
  • Fees and Commission Income: ₹674.81
  • Other Income: ₹600.52
  • Total Income: ₹5,704.75
  • Total Expenses: ₹5,031.88
  • Profit Before Tax: ₹672.87
  • Tax Expense: ₹128.89
  • Net Profit for the Period: ₹543.98
  • Total Comprehensive Income: ₹569.19 (including remeasurements of defined benefit plans of ₹25.21 net of tax)
  • Earnings Per Share (Basic and Diluted): ₹1.11

Comparative Figures

  • Q2 FY26 Net Profit: ₹176.57 lakhs (57% YoY increase)
  • H1 FY26 Net Profit: ₹299.25 lakhs (82% YoY increase)
  • FY26 Annual Net Profit: ₹788.03 lakhs

Balance Sheet Position as at September 30, 2026

  • Total Assets: ₹58,456.12 lakhs (vs ₹49,295.20 lakhs as at March 31, 2026)
  • Financial Assets:
  • Cash and Cash Equivalents: ₹1,895.04
  • Bank Balance other than above: ₹1,651.59
  • Loans: ₹43,400.95 (significant increase from ₹34,893.29)
  • Receivables: ₹630.91
  • Non-Financial Assets:
  • Property, Plant and Equipment: ₹7,060.65
  • Right of Use Asset: ₹2,094.72
  • Liabilities:
  • Debt Securities: ₹16,273.98
  • Borrowings (other than debt securities): ₹13,550.49
  • Subordinated Liabilities: ₹13,022.04
  • Lease Liability: ₹2,307.89
  • Equity:
  • Paid-up Equity Share Capital: ₹4,914.03 (face value ₹10 each)
  • Other Equity: ₹7,414.22

Cash Flow Statement (H1 FY27)

  • Net Cash Used in Operating Activities: -₹7,660.49
  • Net Cash Used in Investing Activities: -₹2,077.30
  • Net Cash from Financing Activities: ₹7,541.15
  • Net Decrease in Cash: -₹2,196.64
  • Cash and Equivalents at End: ₹1,895.05

Related Party Transactions

The company disclosed numerous related party transactions during the period:

Loans and Debt Instruments:

  • Loan of ₹2.99 lakhs given to Centreal Bazaar India Limited at 20.05% interest for solar panel installation
  • Multiple debenture/subordinated debt issuances to related parties totaling ₹1,955 lakhs
  • Interest payments on these instruments ranging from ₹0.06 to ₹28.00 lakhs

Remuneration and Fees:

  • Managing Director Joby George: ₹13.24 lakhs remuneration + ₹28.00 lakhs other
  • Company Secretary Leena Yezhuvath: ₹76.62 lakhs remuneration
  • Various directors received sitting fees ranging from ₹0.70 to ₹1.00 lakhs

Counterparties included:

  • Centreal Bazaar India Limited (Associate)
  • Centreal Consultancy Service Private Ltd (Associate)
  • Joby George (Managing Director)
  • Abidh Abubakkar (Director)
  • Multiple other directors, relatives of directors, and key management personnel

Regulatory and Compliance Matters

  • Financial results prepared in accordance with Ind AS 34 and SEBI LODR Regulations
  • Reviewed by Audit Committee and approved by Board of Directors
  • Statutory Auditors (G Joseph & Associates) carried out limited review
  • Company designated investorgrievance@suprapacific.com for investor grievance redressal
  • Codes on Wages and Social Security not yet notified - impact assessment deferred
  • No transfer of loans through assignment or acquisition of stressed loans during the period

Capital Structure

  • Paid-up equity share capital remained unchanged at ₹4,914.03 lakhs
  • Other equity increased from ₹6,836.55 lakhs (Mar 31, 2026) to ₹7,414.22 lakhs (Sep 30, 2026)