Key Decisions and Financial Results
The Board of Directors considered and approved the limited reviewed financial results for Q2 and H1 ended September 30, 2026.
Quarter Ended September 30, 2026 (Unaudited):
- Revenue from Operations: ₹233.66 lakhs
- Interest Income: ₹208.50 lakhs
- Fee and commission income: ₹29.00 lakhs
- Net gain/(loss) on fair value changes: ₹16.78 lakhs
- Other Income: ₹15.42 lakhs
- Total Income: ₹233.81 lakhs
- Total Expenses: ₹213.48 lakhs
- Finance costs: ₹28.37 lakhs
- Fees and commission expense: ₹21.81 lakhs
- Impairment of financial assets: ₹125.12 lakhs
- Employee benefit expenses: ₹18.76 lakhs
- Depreciation and amortization expenses: ₹7.76 lakhs
- Other expenses: ₹38.27 lakhs
- Profit before tax: ₹20.34 lakhs
- Tax Expense: ₹5.25 lakhs
- Current Tax: ₹10.07 lakhs
- Deferred Tax: ₹(4.82) lakhs
- Tax for earlier years: ₹0.00
- Profit after tax: ₹15.08 lakhs
- Total comprehensive income: ₹15.08 lakhs
- Basic EPS: ₹3.41
- Diluted EPS: ₹3.12
Half Year Ended September 30, 2026 (Unaudited):
- Revenue from Operations: ₹413.87 lakhs
- Total Income: ₹414.15 lakhs
- Total Expenses: ₹370.59 lakhs
- Profit before tax: ₹43.56 lakhs
- Tax Expense: ₹11.12 lakhs
- Profit after tax: ₹32.44 lakhs
- Total comprehensive income: ₹32.02 lakhs
Comparative Figures (Quarter Ended September 30, 2025):
- Profit after tax: ₹5.01 lakhs
- Basic EPS: ₹1.13
Balance Sheet Position as at September 30, 2026
- Total Assets: ₹812.48 lakhs (vs ₹479.28 lakhs as at March 31, 2026)
- Financial Assets: ₹784.53 lakhs
- Cash and cash equivalents: ₹49.95 lakhs
- Bank balance other than above: ₹23.06 lakhs
- Trade receivables: ₹25.35 lakhs
- Loans: ₹642.34 lakhs
- Investments: ₹25.14 lakhs
- Other financial assets: ₹17.97 lakhs
- Non-financial Assets: ₹27.94 lakhs
- Total Liabilities: ₹580.09 lakhs
- Financial Liabilities: ₹580.09 lakhs
- Trade payables: ₹23.71 lakhs
- Debt securities: ₹373.05 lakhs
- Borrowings, other than Debt Securities: ₹178.44 lakhs
- Lease liabilities: ₹3.89 lakhs
- Other financial liabilities: ₹1.01 lakhs
- Non-financial Liabilities: ₹20.37 lakhs
- Equity: ₹212.02 lakhs
- Equity share capital: ₹44.27 lakhs
- Other equity: ₹167.75 lakhs
Key Financial Ratios (H1 FY27)
- Debt Equity Ratio: 2.60
- Total Debts to Total Assets: 0.68
- Net Worth: ₹193.69 lakhs
- Net Profit after tax: ₹32.44 lakhs
- Earnings per share (Basic): ₹7.33
- Earnings per share (Diluted): ₹6.72
- Net Profit Margin (%): 7.84%
- Capital to risk-weighted assets ratio: 22.20%
- GNPA %: 0.00%
- NNPA %: 0.00%
Debt Securities and Compliance
- During Q2 FY27, the company issued Secured Rated Listed Redeemable Non-Convertible Debentures aggregating to ₹15,000 lakhs through private placement
- During H1 FY27, total NCD issuance was ₹30,790 lakhs
- All secured NCDs are fully secured by exclusive charge of hypothecation by book debts/loan receivables
- Company maintained required asset cover for all NCDs as per respective information memorandums
- Security cover certificate filed with stock exchanges as per regulation 54(3) of Listing Regulations
- Company complied with all covenants including financial, non-financial affirmative, informative and negative covenants as prescribed in Debenture Trust Deed & KID
Subsequent Events - Cyber Fraud Incidents
The company disclosed two cyber fraud incidents occurring after the reporting period:
- October 21, 2026: Loss of ₹7.69 crore from company's own funds
- October 23, 2026: Loss of ₹7.27 crore from company's own funds
- Total loss: ₹14.96 crore
- Approximately ₹2.5 crore has been placed under lien
- Company filed necessary complaints and informed stock exchange
- These are non-adjusting events after the reporting period
- No effect given in Q2/H1 FY27 results
- The loss of ₹14.96 crore net of recovery will be recognized in quarter ending December 31, 2026
Other Disclosures
- No material deviation in use of proceeds from NCD issuances during Q2 FY27
- The extract from financial results with QR code will be published in one English and one vernacular newspaper
- Financial results uploaded on company website www.unifinz.in
- The company operates mainly in financing business with no separate reportable operating segments
- Board meeting commenced at 04:10 PM and concluded at 05:16 PM on October 31, 2026