Key Quantitative Figures

  • Security Cover Ratio (Book Value): 1.13x as of September 30, 2026
  • Total Assets Covering Debt: ₹8,856.98 crores
  • Total Liabilities Covered: ₹6,243.13 crores
  • Debt Securities Outstanding: ₹266.90 crores
  • Exclusive Charge Assets Book Value: ₹296.45 crores
  • Other Secured Debt Book Value: ₹5,006.90 crores
  • Assets Not Offered as Security: ₹3,553.63 crores

Debt Securities Details

| ISIN | Facility | Amount Outstanding (₹ Crores) | Trust Deed Date | Compliance Status |

| INE139R07449 | UTI International Wealth Creator 4 | 119.28 | December 12, 2025 | Yes |

| INE139R07456 | IA K Capital Finance Limited | 147.62 | December 26, 2025 | Yes |

| Total | | 266.90 | | |

Asset Composition

  • Property, Plant and Equipment: ₹9.26 crores
  • Right of Use Assets: ₹12.64 crores
  • Intangible Assets: ₹1.19 crores
  • Intangible Assets under Development: ₹20.85 crores
  • Investments: ₹23.17 crores
  • Loans (Gross EAD): ₹6,998.61 crores
  • Less Impairment: (₹209.05) crores
  • Trade Receivable: ₹5.36 crores
  • Cash and Cash Equivalents: ₹1,660.73 crores
  • Bank Balances (Pledged Fixed Deposits): ₹127.10 crores
  • Other Assets: ₹207.12 crores

Liability Composition

  • Debt Securities (subject of certificate): ₹266.90 crores
  • Other Borrowings: ₹5,614.95 crores
  • Trade Payables: ₹37.81 crores
  • Lease Liabilities: ₹15.57 crores
  • Provisions: ₹26.78 crores
  • Other Liabilities: ₹226.64 crores

Parties Involved

  • Stock Exchange: BSE Limited
  • Auditor: B. K. Khare & Co., Chartered Accountants (Firm Registration Number 105102W)
  • Debenture Trustee: Catalyst Trusteeship Limited
  • Auditor Partner: Shirish Rahalkar (Membership Number: 111212)

Audit and Certification

B. K. Khare & Co. conducted limited assurance examination and certified that:

  • The company maintained adequate asset cover as of September 30, 2026
  • All financial covenants were complied with as per Debenture Trust Deeds
  • Examination was based on unaudited financial results for quarter and half year ended September 30, 2026
  • Procedures included verification of asset cover ratio computation and covenant compliance

Effective Date

The certificate and security cover assessment are valid as of September 30, 2026.

Additional Information

The document is also available on the company's website at www.fusionfin.com.