Financial Results – NBFC |
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
| Date of start of reporting period | 01-01-2026 | 01-04-2025 |
| Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| Whether results are audited or unaudited | Audited | Audited |
| Nature of report standalone or consolidated | Consolidated | Consolidated |
| Part I | Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column. |
| 1 | Income |
| Revenue from operations | | |
| (i) | Interest Income | 1336.68 | 4075.75 |
| (ii) | Dividend Income | 0 | 0 |
| (iii) | Rental Income | 0 | 0 |
| (iv) | Fees and commission Income | 0 | 0 |
| (v) | Net gain on fair value changes | 0 | 0 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0 | 0 |
| (vii) | Sale of products (including Excise Duty) | 0 | 0 |
| (viii) | Sale of services | 0 | 0 |
| (ix) | Other revenue from operations |
| Total other revenue from operations | | |
| Total Revenue From Operations | 1336.68 | 4075.75 |
| Other income | -0.01 | -0.01 |
| Total income | 1336.67 | 4075.74 |
| 2 | Expenses |
| Cost of materials consumed | 0 | 0 |
| Purchases of stock-in-trade | 0 | 0 |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0 | 0 |
| Employee benefit expense | 12.86 | 51.72 |
| Finance costs | 573.62 | 2395.77 |
| Depreciation, depletion and amortisation expense | 0.69 | 2.71 |
| Fees and commission expense | 0 | 0 |
| Net loss on fair value changes | 0 | 0 |
| Net loss on derecognition of financial instruments under amortised cost category | 0 | 0 |
| Impairment on financial instruments | 3.48 | 11.56 |
| (f) | Other expenses |
| 1 | Other expenses | 4.71 | 64.38 |
| Total other expenses | 4.71 | 64.38 |
| Total expenses | 595.36 | 2526.14 |
| 3 | Total profit before exceptional items and tax | 741.31 | 1549.6 |
| 4 | Exceptional items | 0 | 0 |
| 5 | Total profit before tax | 741.31 | 1549.6 |
| 6 | Tax expense |
| 7 | Current tax | 186.81 | 402.74 |
| 8 | Deferred tax | 0.07 | 0.06 |
| 9 | Total tax expenses | 186.88 | 402.8 |
| 10 | Net Profit Loss for the period from continuing operations | 554.43 | 1146.8 |
| 11 | Profit (loss) from discontinued operations before tax | 0 | 0 |
| 12 | Tax expense of discontinued operations | 0 | 0 |
| 13 | Net profit (loss) from discontinued operation after tax | 0 | 0 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 148.39 | 1420.35 |
| 15 | Total profit (loss) for period | 702.82 | 2567.15 |
| 16 | Other comprehensive income net of taxes | -319.56 | 186.93 |
| 17 | Total Comprehensive Income for the period | 383.26 | 2754.08 |
| 18 | Total profit or loss, attributable to |
| Profit or loss, attributable to owners of parent | | |
| Total profit or loss, attributable to non-controlling interests | | |
| 19 | Total Comprehensive income for the period attributable to |
| Comprehensive income for the period attributable to owners of parent | | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | | |
| 20 | Details of equity share capital |
| Paid-up equity share capital | 1473.85 | 1473.85 |
| Face value of equity share capital | 10 | 10 |
| 21 | Reserves excluding revaluation reserve | | 37068.96 |
| 22 | Earnings per share |
| i | Earnings per equity share for continuing operations |
| Basic earnings per share from continuing operations | 5.33 | 19.46 |
| Diluted earnings per share from continuing operations | 5.33 | 19.46 |
| ii | Earnings per equity share for discontinued operations |
| Basic earnings per share from discontinued operations | 0 | 0 |
| Diluted earnings per share from discontinued operations | 0 | 0 |
| ii | Earnings per equity share (for continuing and discontinued operations) |
| Basic earnings per share | 5.33 | 19.46 |
| Diluted earnings per share | 5.33 | 19.46 |
| 23 | Debt equity ratio | -0.03 | 0.76 | Textual Information( 1) & |
| 24 | Debt service coverage ratio | | | Textual Information( 2) & |
| 25 | Interest service coverage ratio | | | Textual Information( 3) & |
| 26 | Disclosure of notes on financial results | |
Statement of Asset and Liabilities |
| Particulars | Year ended (dd-mm-yyyy) |
| Date of start of reporting period | 01-04-2025 |
| Date of end of reporting period | 31-03-2026 |
| Whether results are audited or unaudited | Audited |
| Nature of report standalone or consolidated | Consolidated |
| Assets | |
| 1 | Financial Asset | |
| Cash and cash equivalents | 28 |
| Bank Balance other than (a) above | |
| Derivative financial instruments | |
| Receivables | |
| (I) Trade Receivables | |
| (II) Other Receivables | |
| Loans | 36049.55 |
| Investments | 32617.45 |
| Other Financial assets | |
| 1 | Other Financial Assets | 100.45 |
| 2 | | |
| 3 | | |
| 4 | | |
| 5 | | |
| Details of other Financial assets | |
| Total other Financial assets | 100.45 |
| Total Financial Asset | 68795.45 |
| 2 | Non Financial Asset | |
| Inventories | 0 |
| Current tax assets (Net) | 8.76 |
| Deferred tax Assets (Net) | 95.53 |
| Investment Property | 525.3 |
| Biological assets other than bearer plants | 0 |
| Property, Plant and Equipment | 6.02 |
| Capital work-in-progress | 0 |
| Intangible assets under development | 0 |
| Goodwill | 0 |
| Other Intangible assets | 0 |
| Other non-financial assets | |
| 1 | Other non-financial assets | 135.68 |
| 2 | Asset held for Sale | 105.71 |
| 3 | | |
| 4 | | |
| 5 | | |
| Details of other non-financial assets | |
| Total other non-financial assets | 241.39 |
| Total Non-Financial Asset | 877 |
| Total assets | 69672.45 |
| Equity and liabilities | |
| 1 | Equity | |
| Equity attributable to owners of parent | |
| Equity share capital | 1473.85 |
| Other equity | 37068.96 |
| Total equity attributable to owners of parent | 38542.81 |
| Non controlling interest | |
| Total equity | 38542.81 |
| 2 | Liabilities | |
| 2.1 | Financial Liabilities | |
| (a) | Derivative financial instruments | |
| (b) | Payables | |
| (I)Trade Payables | |
| (i) total outstanding dues of micro enterprises and small enterprises | |
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | |
| II) Other Payables | |
| (i) total outstanding dues of micro enterprises and small enterprises | |
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | |
| (C) | Debt Securities | |
| (d) | Borrowings (Other than Debt Securities) | 29472.32 |
| (e) | Deposits | |
| (f) | Subordinated Liabilities | |
| (g) | Other financial liabilities | |
| 1 | Other financial liabilities | 5.5 |
| 2 | | |
| 3 | | |
| 4 | | |
| 5 | | |
| Details of other financial liabilities | |
| Total of other financial liabilities | 5.5 |
| Total Financial Liabilities | 29477.82 |
| 2.2 | Non-Financial Liabilities | |
| (a) | Current tax liabilities (Net) | |
| (b) | Provisions | 0 |
| (C ) | Deferred tax liabilities (Net) | |
| (d) | Other non-financial liabilities | |
| 1 | Other non-financial liabilities | 1651.82 |
| 2 | | |
| 3 | | |
| 4 | | |
| 5 | | |
| Details of other non-financial liabilities | |
| Total of other non-financial liabilities | 1651.82 |
| Total Non-Financial Liabilities | 1651.82 |
| Total liabilities | 31129.64 |
| Total equity and liabilities | 69672.45 |
| Disclosure of notes on assets and liabilities | |
Cash flow statement, indirect |
| Particulars | Year ended (dd-mm-yyyy) |
| Date of start of reporting period | 01-04-2025 |
| Date of end of reporting period | 31-03-2026 |
| Whether results are audited or unaudited | Audited |
| Nature of report standalone or consolidated | Consolidated |
| Part I | Blue color marked fields are non-mandatory. |
| Statement of cash flows | |
| Cash flows from used in operating activities | |
| Profit before tax | 1549.6 |
| Adjustments for reconcile profit (loss) | |
| Adjustments for finance costs | 0 |
| Adjustments for decrease (increase) in inventories | 0 |
| Adjustments for decrease (increase) in trade receivables, current | 0 |
| Adjustments for decrease (increase) in trade receivables, non-current | 0 |
| Adjustments for decrease (increase) in other current assets | -3100.41 |
| Adjustments for decrease (increase) in other non-current assets | 0 |
| Adjustments for other financial assets, non-current | -0.21 |
| Adjustments for other financial assets, current | -99.26 |
| Adjustments for other bank balances | 0 |
| Adjustments for increase (decrease) in trade payables, current | 0 |
| Adjustments for increase (decrease) in trade payables, non-current | 0 |
| Adjustments for increase (decrease) in other current liabilities | 3739.84 |
| Adjustments for increase (decrease) in other non-current liabilities | 0 |
| Adjustments for depreciation and amortisation expense | 2.7 |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 |
| Adjustments for provisions, current | 0 |
| Adjustments for provisions, non-current | 0 |
| Adjustments for other financial liabilities, current | -46.5 |
| Adjustments for other financial liabilities, non-current | 73.17 |
| Adjustments for unrealised foreign exchange losses gains | 0 |
| Adjustments for dividend income | 0 |
| Adjustments for interest income | 0 |
| Adjustments for share-based payments | 0 |
| Adjustments for fair value losses (gains) | 0 |
| Adjustments for undistributed profits of associates | 0 |
| Other adjustments for which cash effects are investing or financing cash flow | 0 |
| Other adjustments to reconcile profit (loss) | -5.88 |
| Other adjustments for non-cash items | 0 |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 |
| Total adjustments for reconcile profit (loss) | 563.45 |
| Net cash flows from (used in) operations | 2113.05 |
| Dividends received | 0 |
| Interest paid | 0 |
| Interest received | 0 |
| Income taxes paid (refund) | 402.73 |
| Other inflows (outflows) of cash | 0 |
| Net cash flows from (used in) operating activities | 1710.32 |
| Cash flows from used in investing activities | |
| Cash flows from losing control of subsidiaries or other businesses | 0 |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0 |
| Other cash receipts from sales of equity or debt instruments of other entities | 0 |
| Other cash payments to acquire equity or debt instruments of other entities | 0 |
| Other cash receipts from sales of interests in joint ventures | 0 |
| Other cash payments to acquire interests in joint ventures | 0 |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0 |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0 |
| Proceeds from sales of property, plant and equipment | 0 |
| Purchase of property, plant and equipment | 0.19 |
| Proceeds from sales of investment property | 0 |
| Purchase of investment property | 0 |
| Proceeds from sales of intangible assets | 0 |
| Purchase of intangible assets | 0 |
| Proceeds from sales of intangible assets under development | 0 |
| Purchase of intangible assets under development | 0 |
| Proceeds from sales of goodwill | 0 |
| Purchase of goodwill | 0 |
| Proceeds from biological assets other than bearer plants | 0 |
| Purchase of biological assets other than bearer plants | 0 |
| Proceeds from government grants | 0 |
| Proceeds from sales of other long-term assets | 0 |
| Purchase of other long-term assets | 0 |
| Cash advances and loans made to other parties | 0 |
| Cash receipts from repayment of advances and loans made to other parties | 0 |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0 |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0 |
| Dividends received | 0 |
| Interest received | 0 |
| Income taxes paid (refund) | 0 |
| Other inflows (outflows) of cash | -1773.74 |
| Net cash flows from (used in) investing activities | -1773.93 |
| Cash flows from used in financing activities | |
| Proceeds from changes in ownership interests in subsidiaries | 0 |
| Payments from changes in ownership interests in subsidiaries | 0 |
| Proceeds from issuing shares | 0 |
| Proceeds from issuing other equity instruments | 0 |
| Payments to acquire or redeem entity's shares | 0 |
| Payments of other equity instruments | 0 |
| Proceeds from exercise of stock options | 0 |
| Proceeds from issuing debentures notes bonds etc | 0 |
| Proceeds from borrowings | 0 |
| Repayments of borrowings | 0 |
| Payments of lease liabilities | 0 |
| Dividends paid | 0 |
| Interest paid | 0 |
| Income taxes paid (refund) | 0 |
| Other inflows (outflows) of cash | 0 |
| Net cash flows from (used in) financing activities | 0 |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | -63.61 |
| Effect of exchange rate changes on cash and cash equivalents | |
| Effect of exchange rate changes on cash and cash equivalents | 0 |
| Net increase (decrease) in cash and cash equivalents | -63.61 |
| Cash and cash equivalents cash flow statement at beginning of period | 91.6 |
| Cash and cash equivalents cash flow statement at end of period | 27.99 |