Gujarat Lease Financing Limited — Quarter and Year ended March 31, 2026
| Sr. No. | Particulars | Quarter ended 31.03.2026 Audited | Quarter ended 31.12.2025 Unaudited | Quarter ended 31.03.2025 Audited | Year ended 31.03.2026 Audited | Year ended 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| I | Income | |||||
| Revenue from Operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| II | Other Income | 10.84 | 10.65 | 10.61 | 42.53 | 42.32 |
| III | Total Income (I+II) | 10.84 | 10.65 | 10.61 | 42.53 | 42.32 |
| IV. | Expenses | |||||
| (a) | Employee Benefits Expense | 2.84 | 3.36 | 2.59 | 12.39 | 11.84 |
| (b) | Depreciation & Amortisation Expense | 0.04 | 0.04 | 0.04 | 0.15 | 0.13 |
| (c) | Legal and Professional Fees | 0.47 | 0.44 | 1.40 | 3.21 | 3.98 |
| (d) | Listing and Custodian Fees | 0.00 | 0.00 | 0.00 | 8.83 | 8.85 |
| (e) | Other Expenses | 1.82 | 4.03 | 2.03 | 13.24 | 11.66 |
| Total Expenses (IV) | 5.17 | 7.87 | 6.06 | 37.82 | 36.46 | |
| V | Profit/(loss) before exceptional items and tax (III-IV) | 5.67 | 2.78 | 4.55 | 4.71 | 5.86 |
| VI | Exceptional Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| VII | Profit/(Loss) before tax (V+VI) | 5.67 | 2.78 | 4.55 | 4.71 | 5.86 |
| VIII | Tax Expense: | |||||
| Current Tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Tax in respect of earlier years | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Deferred Tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| IX | Profit/(Loss) for the period from continuing operations (VII-VIII) | 5.67 | 2.78 | 4.55 | 4.71 | 5.86 |
| X | Profit/(Loss) from discontinued operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XI | Tax expenses of discontinued operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XII | Profit/(Loss) from discontinued operations (after tax) (X-XI) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XIII | Profit/(Loss) for the period (IX+XII) | 5.67 | 2.78 | 4.55 | 4.71 | 5.86 |
| XIV | Other Comprehensive Income | |||||
| (i) Items that will not be reclassified to profit or loss | ||||||
| (ii) Gain on measurement of equity instruments at FVTOCI | (2.02) | (0.48) | (2.83) | (2.03) | 0.00 | |
| (iii) Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| XV | Total Comprehensive Income for the period (XIII+XIV) Comprising Profit (Loss) and Other Comprehensive Income for the period | 3.65 | 2.30 | 1.72 | 2.68 | 5.86 |
| XVI | Paid-up Equity Share Capital (Face value of Rs.10/- each) | 2712.58 | 2712.58 | 2712.58 | 2712.58 | 2712.58 |
| XVII | Reserve excluding revaluation reserves as per balance sheet | (3119.51) | (3122.19) | |||
| XVIII | Earnings per equity share Rs.10/- each (for Continuing operation): | |||||
| (1) Basic | 0.02 | 0.01 | 0.02 | 0.02 | 0.02 | |
| (2) Diluted | 0.02 | 0.01 | 0.02 | 0.02 | 0.02 | |
| XIX | Earnings per equity (for discontinued operation) | |||||
| (1) Basic | – | – | – | – | – | |
| (2) Diluted | – | – | – | – | – |
| Particulars | As at 31.03.2026 Audited | As at 31.03.2025 Audited |
|---|---|---|
| ASSETS | ||
| NON-CURRENT ASSETS | ||
| Property, plant and equipment | 1.62 | 1.15 |
| Intangible Assets | 0.02 | 0.09 |
| Financial Assets: | ||
| – Investments | 9.13 | 11.16 |
| – Other Financial Assets | 9.00 | 565.00 |
| Non-Current Assets | 19.77 | 577.40 |
| CURRENT ASSETS | ||
| Financial assets | ||
| – Cash and Cash Equivalents | 597.60 | 29.46 |
| – Other Bank Balances | 5.00 | 14.00 |
| – Other financial assets | 1.97 | 1.93 |
| Current Tax Assets (Net) | 17.93 | 13.38 |
| Current Assets | 622.50 | 58.77 |
| Total Assets | 642.27 | 636.17 |
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| Equity Share Capital | 2,716.05 | 2,716.05 |
| Other Equity | (3,119.51) | (3,122.19) |
| Total Equity | (403.46) | (406.14) |
| NON-CURRENT LIABILITIES | ||
| Financial Liabilities: | ||
| – Borrowings | 1,000.00 | 1,000.00 |
| Non-Current Liabilities | 1,000.00 | 1,000.00 |
| CURRENT LIABILITIES | ||
| Financial liabilities | ||
| – Trade payables | ||
| — Total Outstanding dues of Micro and Small Enterprise | 0.00 | 0.00 |
| — Total Outstanding dues of creditors other than Micro and Small Enterprise | 3.76 | 2.66 |
| – Other Financial Liabilities | 36.53 | 34.73 |
| Other Current liabilities | 0.09 | 0.09 |
| Provisions | 5.35 | 4.83 |
| TOTAL CURRENT LIABILITIES | 45.73 | 42.31 |
| TOTAL LIABILITIES | 1,045.73 | 1,042.31 |
| TOTAL EQUITY AND LIABILITIES | 642.27 | 636.17 |
| Particulars | Year ended 31.03.2026 Audited | Year ended 31.03.2025 Audited |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit/(Loss) for the year before taxation | 4.71 | 5.86 |
| Adjustments for | ||
| Depreciation and amortisation | 0.15 | 0.13 |
| Interest Income from Bank Deposits | (42.21) | (41.97) |
| Dividend Income | (0.08) | (0.08) |
| Operating profit before working capital changes | (37.43) | (36.06) |
| Adjustment for | ||
| Decrease / (Increase) in Other Bank Balances | 9.00 | 565.00 |
| Decrease / (Increase) in Other non current financial assets | 556.00 | (565.00) |
| Increase / (Decrease) in Other current financial liabilities | 1.80 | 1.80 |
| Increase / (Decrease) in Other current liabilities | 0.00 | (0.08) |
| Increase / (Decrease) in Trade Payables | 1.10 | 0.18 |
| Increase / (Decrease) in Provisions | 0.52 | 0.55 |
| 530.99 | (33.61) | |
| Direct taxes Refund/(paid) | (4.55) | (4.61) |
| Net Cash from Operating Activities [A] | 526.44 | (38.22) |
| B. Cash flow from investing activities | ||
| Purchase of property, plant and equipment | (0.55) | 0.00 |
| Interest received | 42.17 | 41.03 |
| Dividend received | 0.08 | 0.08 |
| Net Cash from / (used in) investing activities [B] | 41.70 | 41.11 |
| C. Cash flow from financing activities | ||
| Proceeds from / (Repayment) of borrowings | 0.00 | 0.00 |
| Net cash flow from financial activities [C] | 0.00 | 0.00 |
| Net Increase/(Decrease) in cash & cash equivalents [A+B+C] | 568.14 | 2.89 |
| Cash and cash equivalents opening | 29.46 | 26.57 |
| Cash and cash equivalents closing | 597.60 | 29.46 |
| Components of Cash and cash equivalent | ||
| Balances with scheduled banks | 32.20 | 29.20 |
| Cash in hand | 0.40 | 0.26 |
| Imprest with employees | 0.00 | 0.00 |
| Fixed Deposits having Maturity within three months | 565.00 | 0.00 |
| Total | 597.60 | 29.46 |