Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Approval of Unaudited Standalone and Consolidated Financial Results

Date of Board Meeting / Approval: October 28, 2026

Audit Opinion: Unmodified opinion with an emphasis of matter regarding material uncertainty related to going concern.

Auditor’s Comment: The auditor drew attention to para no. 7 and 8 of the notes, highlighting breach of security cover and other loan covenants, continued financial stress including deteriorating asset quality, a restructuring plan presented to existing lenders, and potential equity infusion. The increased loss indicates conditions that may cast significant impact on the going concern of the company, which is dependent upon the restructuring plan and potential equity infusion.

Key Financial Highlights [Rs. in Lakhs]

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹1,225.98 lakhs
  • Interest Income: ₹1,168.05 lakhs
  • Fees and Commission Income: ₹57.82 lakhs
  • Net gain on fair value changes: ₹0.11 lakhs
  • Total Income: ₹1,301.08 lakhs
  • Finance Costs: ₹944.38 lakhs
  • Impairment on financial instruments: ₹143.39 lakhs
  • Employee benefits expenses: ₹687.70 lakhs
  • Profit/(Loss) before tax: (₹950.88) lakhs
  • Total Tax Expense: (₹79.13) lakhs (Deferred tax)
  • Net Profit/(Loss) for the period after tax: (₹871.75) lakhs
  • EPS (Basic & Diluted): (₹0.36)
  • Other Equity: ₹1,029.53 lakhs
  • Cash and Cash Equivalents: ₹889.88 lakhs
  • Total Debt (Borrowings + Debt Securities): ₹33,479.90 lakhs

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹2,352.49 lakhs
  • Total Income: ₹2,519.21 lakhs
  • Profit/(Loss) before tax: (₹2,336.13) lakhs
  • Net Profit/(Loss) for the period after tax: (₹1,911.42) lakhs
  • EPS (Basic & Diluted): (₹0.80)

Comparison with Previous Periods (Standalone):

  • Net Loss for Q2 FY27 (₹871.75 lakhs) shows an improvement compared to Q2 FY25 (₹3,258.86 lakhs) but a deterioration from the immediate previous quarter, Q1 FY27 (₹1,039.65 lakhs).
  • Net Loss for H1 FY27 (₹1,911.42 lakhs) shows an improvement compared to H1 FY25 (₹4,145.83 lakhs) and FY26 (₹11,042.33 lakhs).

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹1,225.98 lakhs
  • Total Income: ₹1,309.20 lakhs
  • Profit/(Loss) before tax: (₹1,345.47) lakhs
  • Net Profit/(Loss) for the period after tax: (₹1,156.64) lakhs
  • EPS (Basic & Diluted): (₹0.48)
  • Other Equity: ₹482.85 lakhs

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹2,530.79 lakhs
  • Total Income: ₹2,530.79 lakhs
  • Profit/(Loss) before tax: (₹2,749.10) lakhs
  • Net Profit/(Loss) for the period after tax: (₹2,214.69) lakhs
  • EPS (Basic & Diluted): (₹0.92)

Segment-wise Performance:

The Company has two reportable business segments: Fund based Activities and Advisory services.

For the half year ended September 30, 2026 (Consolidated):

  • Segment Revenue:
  • Fund Based Activities: ₹2,530.79 lakhs
  • Advisory Services: ₹0.00 lakhs
  • Segment Results (Profit/Loss before tax):
  • Fund Based Activities: (₹2,715.28) lakhs
  • Advisory Services: (₹46.71) lakhs
  • Capital Employed (As of September 30, 2026):
  • Fund Based Activities (Segment Assets): ₹27,399.05 lakhs
  • Advisory Services (Segment Assets): ₹1,419.31 lakhs

Corporate Actions:

Not Specified. The company did not declare any dividend, share split, bonus issue, or buyback. No fresh funds were raised during the quarter.

Other Significant Information:

  • Material Uncertainty Related to Going Concern: Noted by the auditors due to breach of security cover, loan covenants, continued financial stress, deteriorating asset quality, and dependence on a successful restructuring plan and potential equity infusion.
  • Security Cover Certificate: An annexure was provided detailing the security cover for listed NCDs (ISIN: INE615R07067) with an outstanding balance of ₹33,00,00,000.
  • Entities included in consolidation: The consolidated results include TruCap Finance Limited (Parent) and DFL Technologies Private Limited (Subsidiary).
  • Change in Share Capital: Paid-up equity share capital increased slightly from ₹2,377.24 lakhs in previous periods to ₹2,395.24 lakhs, indicating a minor issuance.