Superior Finlease Limited submitted a regulatory clarification to BSE Limited and Metropolitan Stock Exchange of India Limited regarding an error in its Financial Statements for the financial year ended 31 March 2026.

The disclosure clarifies that the amount pertaining to a Preferential Issue was inadvertently mentioned in the FY 2025-26 Financial Statements. The Proposed Preferential Issue was approved by company members at an Extraordinary General Meeting held on Wednesday, 18 March 2026. However, no allotment pursuant to the said Preferential Issue was made as of 31 March 2026. The company stated this mention was purely inadvertent and clerical in nature.

The company confirmed that this correction does not have any other impact on the Financial Statements and there are no other changes in the Financial Statements for FY 2025-26. To rectify the clerical error, the company is submitting revised Financial Statements along with revised XBRL filing for FY 2025-26.

Financial Highlights (Audited Standalone)

Balance Sheet as at 31st March 2026 (Amounts in Lacs)

Assets:

  • Total Financial Assets: ₹504.749 million (Previous: ₹496.585 million)
  • Cash and cash equivalents: ₹208,000 (Previous: ₹1.192 million)
  • Receivables: ₹1.2023 million (Previous: ₹656,300)
  • Loans: ₹47.8982 million (Previous: ₹46.6603 million)
  • Investments: ₹1.1664 million (Previous: ₹1.1498 million)
  • Total Non-Financial Assets: ₹977,200 (Previous: ₹527,300)
  • Total Assets: ₹514.521 million (Previous: ₹501.858 million)

Liabilities and Equity:

  • Total Financial Liabilities: ₹462.151 million (Previous: ₹450.050 million)
  • Borrowings: ₹448.671 million (Previous: ₹449.358 million)
  • Other financial liabilities: ₹1.348 million (Previous: ₹69,200)
  • Total Non-Financial Liabilities: ₹152,000 (Previous: ₹66,000)
  • Total Equity: ₹522.18 million (Previous: ₹517.41 million)
  • Equity share capital: ₹432.60 million (unchanged)
  • Other equity: ₹895,800 (Previous: ₹848,100)

Profit and Loss for Year Ended 31st March 2026

  • Net profit/(loss) before tax and after extra-ordinary items: ₹585,000 (Previous: ₹156,000)
  • Interest income: ₹344,700 (Previous: ₹641,200)
  • Processing fee & other Income: ₹223,000 (Previous: ₹0)

Cash Flow Statement for Year Ended 31st March 2026

  • Net cash flow from operating activities: (₹2.5347 million) (Previous: (₹1.3525 million))
  • Net cash flow from investing activities: ₹344,700 (Previous: not clearly stated)
  • Net cash flow from financing activities: ₹1.206 million (Previous: ₹1.2706 million)
  • Net cash flow during the year: (₹984,000) (Previous: ₹446,500)
  • Closing cash and cash equivalents: ₹208,000 (Previous: ₹1.192 million)

Share Capital Structure

  • Equity shares of ₹1 each: 432.60 lacs shares (43.26 million shares)
  • No shares issued during the year

Significant Shareholders (holding more than 5%)

  • Rajneesh Kumar: 12,552,260 shares (24.57%)
  • Seema Sharma: 2,912,040 shares (5.70%)
  • Rita Rani: 3,000,000 shares (5.87%)

Additional Information

The financial statements were audited by R.C. Agarwal & Co., Chartered Accountants (Firm Regn. No. 003175N), with signatory Pravin Kumar Jha (Membership No. 506375). The audit report was dated 29 May 2026.

Company directors included Rajneesh Kumar (Director, DIN: 02463693), Mohd. Hishamuddin (CEO, PAN: ACTPH4397N), Krishan Gopal Sharma (CFO, PAN: ACRPGSTER), and Dheeraj Negi (Company Secretary, PAN: BQHPN2345P).