The financial results were reviewed and recommended by the Audit Committee. The limited review report was issued by the statutory auditors, U B G & Company, Chartered Accountants (FRN: 141076W). The results are available on the company's website (https://tokyofinance.in/) and on the BSE website (http://www.bseindia.com).

Key Financial Figures (Rs. in Lakhs)

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations (Interest Income): ₹21.93
  • Other Income: ₹0.03
  • Total Income: ₹21.96
  • Total Expenses: ₹15.79
  • Finance Costs: ₹0.01
  • Employee Benefits Expenses: ₹10.38
  • Other Expenditure: ₹5.40
  • Profit Before Tax: ₹6.17
  • Total Tax Expenses: ₹0.00
  • Profit for the Period: ₹6.17
  • Other Comprehensive Income: (₹0.21)
  • Total Comprehensive Income: ₹5.96
  • Earnings Per Share (Basic & Diluted): ₹0.09

Half Year Ended September 30, 2026 (H1 FY27):

  • Revenue from Operations (Interest Income): ₹43.53
  • Other Income: ₹0.03
  • Total Income: ₹43.56
  • Total Expenses: ₹31.55
  • Finance Costs: ₹0.01
  • Employee Benefits Expenses: ₹21.85
  • Other Expenditure: ₹9.69
  • Profit Before Tax: ₹12.02
  • Total Tax Expenses: ₹0.00
  • Profit for the Period: ₹12.02
  • Other Comprehensive Income: ₹0.00
  • Total Comprehensive Income: ₹12.02
  • Earnings Per Share (Basic & Diluted): ₹0.17

Comparative Figures:

  • Q2 FY26 (30/09/2025) Net Profit: ₹3.11 lakh; EPS: ₹0.04
  • H1 FY26 (30/09/2025) Net Profit: ₹6.34 lakh; EPS: ₹0.09
  • Full Year FY26 (31/03/2026) Net Profit: ₹17.13 lakh; EPS: ₹0.33

Statement of Assets and Liabilities as at 30th September 2026 (Rs. in Lakhs)

Assets:

  • Total Assets: ₹1,226.83
  • Financial Assets: ₹1,200.74 (Cash & Cash Equivalents: ₹0.56; Loans: ₹1,200.18)
  • Non-Financial Assets: ₹26.09 (Current Tax Assets: ₹18.36; Other non-financial assets: ₹7.73)

Liabilities and Equity:

  • Financial Liabilities: ₹19.98
  • Non-Financial Liabilities: ₹18.86 (Provisions: ₹18.76; Other non-financial liabilities: ₹0.10)
  • Equity: ₹1,188.00 (Equity Share Capital: ₹694.28; Other Equity: ₹493.72)

Cash Flow Statement for Half Year Ended 30th September 2026 (Rs. in Lakhs)

  • Net Cash from Operating Activities: (₹0.73)
  • Net Cash used in Investing Activities: ₹0.00
  • Net Cash used in Financing Activities: (₹0.01)
  • Net Decrease in Cash: (₹0.74)
  • Cash and Cash Equivalents (Opening): ₹1.30
  • Cash and Cash Equivalents (Closing): ₹0.56

Additional Notes from Financial Statements

1. The company operates only in one segment: Financial Activity. Segment-wise reporting per Ind AS 108 is not applicable.

2. Paid-up equity share capital (face value ₹10 each) remained constant at ₹694.28 lakhs across all periods presented.

3. Previous year's figures have been regrouped/rearranged wherever required.

The limited review report by U B G & Company, dated October 22, 2026, states that based on their review, nothing has come to their attention that causes them to believe that the accompanying statement contains any material misstatement.