Financial Results Overview

Standalone Financial Results for Quarter Ended June 30, 2026 (₹ in Lakhs)

  • Revenue from Operations: ₹1,109 (Retail Finance: ₹1,086, Service Charges: ₹10, Bank FDR Interest: ₹13)
  • Total Income: ₹1,109
  • Total Expenses: ₹468 (Finance Costs: ₹196, Employees Benefit: ₹120, Administrative & Other: ₹148, Depreciation: ₹4)
  • Profit Before Tax: ₹641
  • Tax Expense: ₹150
  • Net Profit for Period: ₹491
  • Other Comprehensive Income: ₹56 (Gain on Fair Value of Equity instruments)
  • Total Comprehensive Income: ₹547
  • Paid-up Equity Share Capital: ₹3,089 (Face value ₹10 per share)
  • EPS Basic & Diluted: ₹1.59

Comparative Figures

  • Previous Quarter (Mar 31, 2026): Net Profit ₹513, EPS ₹1.66
  • Year Ended Mar 31, 2026: Net Profit ₹1,948, EPS ₹6.31
  • Same Quarter Previous Year (Jun 30, 2025): Net Profit ₹457, EPS ₹1.48

Regulatory Compliance Disclosures

SEBI Regulation 52(7) and 52(7A) Disclosure (NCD Utilization)

  • Instrument: Non-Convertible Debenture
  • Mode: Private Placement
  • Date of Raising: April 10, 2026
  • Amount Raised: ₹19.50 crores
  • Amount Utilized: ₹19.50 crores
  • Deviation: No deviation in use of proceeds or amount utilized

Auditor's Security Cover Certificate

Vora & Associates Chartered Accountants certified as of August 12, 2026:

  • Receivables of ₹24.38 crores (principle outstanding as of June 30, 2026)
  • Provides exclusive security cover for NCD issuance of ₹19.50 crores
  • Security cover ratio: 1.25x as required by term sheet
  • Receivables represented as free from encumbrances and not hypothecated elsewhere

Financial Ratios under Regulation 52(4)

Key Ratios for Quarter Ended June 30, 2026

  • Debt-Equity Ratio: 0.34
  • Debt Service Coverage Ratio: 0.64
  • Interest Service Coverage Ratio: 4.27
  • Net Worth: ₹177.45 crores
  • Current Ratio: 4.31
  • Bad Debts to Account Receivable Ratio: 0.20% (annualized)
  • Operating Margin: 75.47%
  • Net Profit Margin: 49.32%
  • Long Term Debt to Working Capital Ratio: 0.27
  • Total Debts to Total Assets ratio: 0.25

Comparative Ratio Performance

  • Debt-Equity: Improved from 0.22 (Jun 2025) to 0.34 (Jun 2026)
  • Interest Coverage: Declined from 6.99 (Jun 2025) to 4.27 (Jun 2026)
  • Bad Debts Ratio: Improved from 0.44% (Jun 2025) to 0.20% (Jun 2026)

Governance and Approval

  • Financial results reviewed by Audit Committee and approved by Board of Directors on August 12, 2026
  • Statutory auditors conducted limited review
  • Results prepared in accordance with Ind AS principles
  • Company considers Retail Finance as its only major segment

Additional Information

  • Financial results available at www.bseindia.com and www.shalibhadrafinance.com
  • No outstanding redeemable preference shares or capital/debenture redemption reserve
  • All documents signed by Vatsal Minesh Doshi, Managing Director (DIN: 07950770)