SODHANI ACADEMY OF FINTECH ENABLERS LIMITED — Reporting period: Half year and year ended March 31, 2026 (Standalone)
Standalone Audited Financial Results — Statements of Assets and Liabilities (Rs. in Lacs)
| Particulars | As at March 31st, 2026 (Audited) | As at March 31st, 2025 (Audited) |
|---|---|---|
| I. EQUITY AND LIABILITIES | ||
| (1) Shareholder’s Fund | ||
| (a) Share Capital | 569.50 | 569.50 |
| (b) Reserves & Surplus | 1,140.89 | 822.54 |
| Total Shareholder’s Fund | 1,710.39 | 1,392.04 |
| (2) Non-Current Liabilities | ||
| (3) Current Liabilities | ||
| (a) Short Term Borrowings | – | – |
| (b) Trade Payables | ||
| (i) Total outstanding dues from micro and small Enterprises | – | – |
| (ii) Total outstanding dues from creditors other than micro and small Enterprises | 0.26 | 0.87 |
| (c) Other Current Liabilities | 0.89 | 26.28 |
| (d) Short term Provisions | 71.21 | 0.90 |
| Total Current Liabilities | 72.35 | 28.05 |
| Total Equity and Liabilities | 1,782.75 | 1,420.10 |
| II. ASSETS | ||
| (1) Non-Current Assets | ||
| (a) Property, Plant and Equipments | 142.95 | 110.90 |
| (b) Non Current Investments | 1,369.72 | 1,185.37 |
| (c) Deferred tax assets | 1.83 | 0.54 |
| (d) Other non current assets | 24.28 | – |
| Total Non-Current Assets | 1,538.78 | 1,296.81 |
| (2) Current Assets | ||
| (a) Current Investments | – | – |
| (b) Trade Receivables | – | 1.23 |
| (c) Cash and Cash Equivalents | 40.73 | 69.69 |
| (d) Short Term Loans & Advances | 75.40 | 19.74 |
| (e) Other Current Assets | 127.84 | 32.63 |
| Total Current Assets | 243.97 | 123.29 |
| Total Assets | 1,782.75 | 1,420.10 |
Standalone Audited Financial Results — Statement of Profit and Loss (Rs. in Lakhs)
| Particulars | For the half year ended Sept. 30, 2025 (Unaudited) | For the half year ended Sept. 30, 2024 (Unaudited) | For the year ended March 31, 2025 (Unaudited) | For the year ended March 31, 2024 (Audited) | For the year ended March 31, 2026 (Audited) |
|---|---|---|---|---|---|
| I. Revenue from Operations | 288.79 | 66.06 | 364.88 | 354.84 | 158.32 |
| II. Other Income | 95.69 | 203.48 | 236.90 | 299.17 | 55.64 |
| III. Total Income (I+II) | 384.47 | 269.54 | 601.78 | 654.01 | 213.96 |
| IV. Expenses | |||||
| Employee Benefits Expenses | 23.62 | 16.21 | 54.80 | 39.83 | 24.83 |
| Finance Costs | 7.30 | 2.31 | 0.00 | 9.61 | – |
| Depreciation and Amortization Expenses | 102.90 | 16.53 | 25.32 | 119.42 | 13.87 |
| Other Expenses | 133.82 | 35.05 | 109.16 | 168.86 | 14.36 |
| Total Expenses | 250.66 | 234.49 | 189.28 | 485.15 | 53.05 |
| V. Profit Before Exceptional Items and Tax (III-IV) | 133.82 | 35.05 | 412.50 | – | 160.91 |
| Exceptional Items | – | – | (68.00) | (93.00) | – |
| Prior Period Items | – | – | 1.03 | (8.00) | – |
| Profit Before Tax | 250.66 | 234.49 | 346.82 | 384.64 | 160.91 |
| Income Tax Expense: | |||||
| – Current Year | (54.81) | (38.19) | 1.29 | 0.50 | (18.80) |
| – Earlier Year | (8.04) | 0.03 | 0.35 | – | 0.51 |
| – Deferred Tax | 0.15 | 0.03 | – | – | – |
| Profit After Tax | 187.96 | 196.69 | 346.82 | 384.64 | 142.62 |
| Earnings per equity share of face value of Rs. 10 each | |||||
| Basic EPS (in Rs.) | 3.30 | 4.10 | 6.09 | 7.34 | 2.50 |
| Diluted EPS (in Rs.) | 3.30 | 4.10 | 6.09 | 7.34 | 2.50 |
Standalone Audited Financial Results — Statement of Cash Flow
| Particulars | Year ended March 31st, 2026 (Audited) | Year ended March 31st, 2025 (Audited) |
|---|---|---|
| A: Cash Flow from Operating Activities: | ||
| Net Profit Before Tax as per Statement of Profit and Loss | 412.50 | 485.15 |
| Adjusted for: | ||
| Profit / (Loss) on Sale of Assets (net) | (2.81) | (2.64) |
| Dividend | – | – |
| Depreciation | 25.32 | 9.61 |
| Interest Income | (2.57) | (0.22) |
| Fair Value Loss | – | – |
| Finance Costs | – | – |
| Gain on Sale of Investment | (215.20) | (295.10) |
| Operating Profit before Working Capital Changes | 217.24 | 196.79 |
| Changes in working capital: | ||
| Trade and Other Receivables | 1.23 | (0.84) |
| Other Current assets | (95.20) | (20.60) |
| Other Non Current assets | (24.28) | (16.75) |
| Short Term Loans and Advances | (55.67) | 0.81 |
| Trade Payables | (0.61) | 22.96 |
| Other Current Liabilities | (25.39) | 0.45 |
| Short Term Provisions | 70.31 | – |
| Cash Generated from Operations | 87.62 | 182.83 |
| Taxes Paid (net) | (66.97) | (101.00) |
| Net Cash from / (Used in) Operating Activities | 20.65 | 81.83 |
| B: Cash Flow From Investing Activities: | ||
| Purchase of Property, Plant and Equipments | (57.37) | (45.90) |
| Purchase of Non Current investment | (909.55) | (1,021.24) |
| Sale of Non Current Investment | 940.41 | 679.42 |
| Purchase of Current investment | – | – |
| Sale of Current Investment | – | – |
| Dividend | 2.81 | 2.64 |
| Purchase of Investments | – | 0.22 |
| Interest Income | 2.57 | – |
| Net Cash from / (Used in) Investing Activities | (21.14) | (384.85) |
| C: Cash Flow From Financing Activities: | ||
| Securities Premium | – | 459.00 |
| Proceeds from Issue of Equity Shares Face value | – | 153.00 |
| Payment to Promoter on account of OFS | – | (224.00) |
| Short Term Borrowings (net) | – | – |
| Share Capital Issue Expenses | – | (36.83) |
| Finance Costs | – | – |
| Dividend paid | (28.48) | – |
| Net Cash from / (Used in) Financing Activities | (28.48) | 351.17 |
| D Net (Decrease) / Increase in Cash and Cash Equivalents | (28.96) | 48.15 |
| E Opening Balance of Cash and Cash Equivalents | 69.69 | 21.55 |
| F Closing Balance of Cash and Cash Equivalents | 40.73 | 69.69 |
Reconciliation of cash and cash equivalents as per the cash flow statement
| Particulars | March 31st, 2026 | March 31st, 2025 |
|---|---|---|
| Cash on Hand | 3.88 | 1.73 |
| Balances with Banks in Current Accounts | 36.85 | 67.96 |
| Cash and Cash Equivalents | 40.73 | 69.69 |
Use of Proceeds (In lakhs)
| Object of fresh issue | Amount to be financed from Net proceeds | Estimated Utilization of Net Proceeds till F.Y. 2025-26 | Balance fund of IPO Proceeds | (Surplus)/Deficit Fund Adjust through GCP | Balance fund for (FY 2026-27) |
|---|---|---|---|---|---|
| Offer related Expenses in relation to Fresh Offer | 78.00 | 58.09 | 19.91 | (19.91) | (0.00) |
| Building content Studio and Offline training infrastructure | 80.00 | 79.37 | 0.63 | (0.00) | 0.63 |
| Information Technology (Hardware including Software) Procurement | 60.00 | 52.76 | 7.24 | (0.00) | 7.24 |
| Content Development for course Material | 50.00 | 52.85 | (0.00) | 2.85 | (0.00) |
| Enhancement of brand visibility and awareness | 35.00 | 41.80 | (6.80) | 6.80 | (0.00) |
| Learning Management System (LMS) Application development | 10.00 | 10.00 | (0.00) | (0.00) | (0.00) |
| General Corporate Purpose | 75.00 | 79.86 | (4.86) | 10.26 | 5.4 |
| Total | 388.00 | 374.73 | 16.12 | (0.00) | 13.27 |