Transwarranty Finance Limited — Quarter and year ended 31 March 2026
| PARTICULARS | STANDALONE | CONSOLIDATED | ||||
|---|---|---|---|---|---|---|
| 3 Months Ended | Year Ended | 3 Months Ended | Year Ended | |||
| 31/03/2026 | 31/12/2025 | 31/03/2025 | 31/03/2026 | 31/03/2025 | 31/03/2026 | |
| Audited | Unaudited | Audited | Audited | Audited | Audited | |
| INCOME | ||||||
| Revenue From Operations: | ||||||
| Interest Income | 116.97 | 88.17 | 156.35 | 449.77 | 455.50 | 150.99 |
| Fees and Commission Income | 103.09 | 84.34 | 52.57 | 305.25 | 246.12 | 253.72 |
| Profit on Fair Value of Equity Instruments | 0.31 | – | 6.19 | 0.31 | 6.19 | 0.40 |
| Total Revenue from Operations | 220.37 | 172.51 | 215.11 | 755.33 | 707.81 | 405.11 |
| Other Income | 111.28 | 4.77 | (9.28) | 121.72 | 4.89 | 102.45 |
| Total Income | 331.65 | 177.28 | 205.83 | 877.05 | 712.70 | 507.56 |
| EXPENSES | ||||||
| Finance Costs | 67.66 | 69.64 | 57.39 | 337.73 | 353.35 | 71.11 |
| Fees and Commission Expenses | 60.32 | 42.61 | 47.60 | 141.12 | 91.27 | 159.60 |
| Impairment on Financial Instruments | 14.18 | 11.67 | (15.49) | 95.88 | 57.24 | 13.71 |
| Employee Benefits Expenses | 58.54 | 57.88 | 52.87 | 237.09 | 222.31 | 141.90 |
| Loss on Fair value Changes-Quoted Investments | – | – | – | – | – | (15.26) |
| Depreciation and Amortisation Expenses | 5.98 | 6.04 | 5.76 | 23.41 | 23.49 | – |
| Other Expenses | 70.92 | 41.73 | 43.28 | 199.41 | 160.08 | 202.28 |
| Total Expenses | 277.60 | 229.57 | 191.41 | 1,034.64 | 907.74 | 573.34 |
| Profit / (Loss) Details | ||||||
| Profit / (loss) Before Exceptional and Extra ordinary items and Tax | 54.05 | (52.29) | 14.42 | (157.59) | (195.04) | (65.78) |
| Exceptional Items | 42.48 | – | 210.20 | 42.48 | 210.20 | 69.61 |
| Profit / (loss) Before Extra ordinary items and Tax | 11.57 | (52.29) | (195.78) | (200.07) | (405.24) | (135.39) |
| Extraordinary Items | – | – | – | – | – | – |
| Profit / (loss) Before Tax | 11.57 | (52.29) | (195.78) | (200.07) | (405.24) | (135.39) |
| Tax Details | ||||||
| Current Tax | – | – | – | – | – | 0.85 |
| Deferred Tax | – | – | – | – | – | – |
| Income Tax Related to Earlier Years | – | – | – | – | – | – |
| Prior Period Tax Adjustments | 4.46 | – | 63.66 | 4.46 | 63.66 | 4.46 |
| Profit / (loss) from Continuing Operations After Tax | 7.11 | (52.29) | (259.44) | (204.53) | (468.90) | (139.85) |
| Profit from Discontinuing Operations | – | – | – | – | – | – |
| Tax Expense of Discontinuing Operations | – | – | – | – | – | – |
| Profit from Discontinuing Operations After Tax | – | – | – | – | – | – |
| Profit / (Loss) For the Period | 7.11 | (52.29) | (259.44) | (204.53) | (468.90) | (139.85) |
| Other Comprehensive Income: | ||||||
| Items that will not be reclassified to profit or Loss – | ||||||
| Remeasurement of the net defined benefit obligation gain / (loss) | – | – | 1.56 | – | 1.56 | 4.99 |
| Fair valuation on Equity instrument | (0.04) | (0.24) | (0.04) | (0.24) | (0.19) | |
| Income tax relating to items that will not be reclassified to profit or loss | – | – | – | |||
| Total – A | (0.04) | 1.32 | (0.04) | 1.32 | 4.80 | – |
| Items that will be reclassified to profit or Loss – | ||||||
| Remeasurement of the net defined benefit obligation gain / (loss) | – | – | – | – | – | – |
| Fair valuation on Equity instrument | – | – | – | – | – | – |
| Total – B | – | – | – | – | – | – |
| Total Comprehensive Income for the period | 7.07 | (52.29) | (258.12) | (204.57) | (467.38) | (135.05) |
| Description | Value |
|---|---|
| Paid-up equity share capital (Rs. 10 each) | 5,511.62 (2026) / 5,397.45 (2025) |
| Basic Earning Per Share of Rs. 10/- each (in Rupees) | 0.01 (31/03/2026) / (0.10) (31/03/2025) |
| Diluted Earning Per Share of Rs. 10/- each (in Rupees) | 0.01 (31/03/2026) / (0.10) (31/03/2025) |
| Year ended 31 March 2025 (Rs Lacs) | Year ended 31 March 2024 (Rs Lacs) | |
|---|---|---|
| Fair value gain / (loss) previously recognised | 533.85 | 365.06 |
| Reversal under cost policy | 533.85 | 365.06 |
| Tax effect | Nil | Nil |
| Net increase / (decrease) in profit after tax | (0.0) | (365.06) |
| Basic EPS impact (in Rs.) | 0.90 | 0.07 |
| Diluted EPS impact (in Rs.) | (0.90) | 0.07 |
| As at 31 March 2025 (Rs Lacs) | As at 31 March 2024 (Rs Lacs) | As at 1 April 2024 (Rs Lacs) | |
|---|---|---|---|
| Investment in subsidiaries / associates | (533.85) | (365.06) | 561.01 |
| Deferred tax asset / liability | Nil | Nil | Nil |
| Retained earnings / other equity | (533.85) | (365.06) | 561.01 |
| Total Equity | (533.85) | (365.06) | 561.01 |
| Total Assets | (533.85) | (365.06) | 561.01 |
| Particulars | STANDALONE | CONSOLIDATED | ||
|---|---|---|---|---|
| As at 31.03.2026 (Rs. in Lakhs) | As at 31.03.2025 (Rs. in Lakhs) | As at 31.03.2026 (Rs. in Lakhs) | As at 31.03.2025 (Rs. in Lakhs) | |
| Assets | ||||
| 1 Financial Assets | ||||
| Cash and cash equivalents | 63.37 | 2.01 | 63.70 | 149.85 |
| Bank Balance other than (a) above | 105.00 | 105.00 | 105.00 | 696.76 |
| Receivables | ||||
| (i) Trade Receivables | 12.38 | 39.01 | 12.38 | 548.15 |
| Loans | 2,222.89 | 3,331.61 | 2,208.58 | 3,318.07 |
| Investments | 1,869.07 | 1,568.45 | 1,346.61 | 10.04 |
| Other Financial assets | 1,106.40 | 1,172.58 | 1,107.09 | 2,884.60 |
| Total Financial Assets | 5,379.11 | 6,218.67 | 4,843.36 | 7,607.47 |
| 2 Non Financial Assets | ||||
| Current Tax assets (Net) | 139.52 | 122.31 | 139.52 | 163.96 |
| Deferred Tax Assets (Net) | 213.54 | 213.53 | 213.53 | 220.46 |
| Property, Plant and Equipment | 759.90 | 780.79 | 759.90 | 819.43 |
| Goodwill | – | – | 0.70 | 657.66 |
| Other Intangible assets | 3.70 | – | 3.70 | 8.65 |
| Right of Use Assets | – | – | – | 1.06 |
| Other non-financial assets | 436.17 | 415.17 | 436.17 | 526.84 |
| Total Non Financial Assets | 1,552.83 | 1,531.79 | 1,553.52 | 2,398.07 |
| TOTAL ASSETS | 6,931.94 | 7,750.46 | 6,396.88 | 10,005.54 |
| Liabilities & Equity | ||||
| 2 Liabilities | ||||
| 2.1 Financial Liabilities | ||||
| Payables | ||||
| (I) Trade Payables | ||||
| (i) total outstanding dues of micro enterprises and small enterprises | 3.24 | 2.81 | 3.24 | 2.81 |
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 37.16 | 46.31 | 37.22 | 2,090.47 |
| 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 | 4.85 | 4.85 | 4.85 | 5.20 |
| Debt Securities | 859.97 | 747.48 | 859.97 | 747.48 |
| Borrowings (Other than Debt Securities) | 2,207.22 | 3,168.75 | 2,207.22 | 3,367.73 |
| Other financial liabilities | 383.65 | 261.60 | 383.65 | 193.25 |
| Total Financial Liabilities | 3,496.09 | 4,231.80 | 3,496.15 | 6,406.94 |
| 2.2 Non-Financial Liabilities | ||||
| Provisions | 16.31 | 14.80 | 16.31 | 37.41 |
| Other non-financial liabilities | 18.34 | 14.98 | 18.39 | 40.19 |
| Total Non-Financial Liabilities | 34.65 | 29.78 | 34.70 | 77.60 |
| 2.2 Equity | ||||
| Equity share capital | 5,513.02 | 5,398.85 | 5,513.02 | 5,398.85 |
| Other equity | (2,111.82) | (1,909.98) | (2,647.01) | (2,289.65) |
| Non Controlling Interest | – | – | 411.81 | – |
| Total Equity | 3,401.20 | 3,488.88 | 2,866.03 | 3,521.01 |
| Total equity and liabilities | 6,931.94 | 7,750.46 | 6,396.88 | 10,005.54 |
| Particulars | STANDALONE Year ended 31st March, 2026 | STANDALONE Year ended 31st March, 2025 | CONSOLIDATED Year ended 31st March, 2026 | CONSOLIDATED Year ended 31st March, 2025 |
|---|---|---|---|---|
| I. Cash Flows from Operating Activities: | ||||
| Net Profit Before Tax and Extraordinary Items | (200.07) | (405.23) | (436.49) | (477.09) |
| Adjustments for: | ||||
| Reversal of Rent Expense on lease liability | – | – | – | – |
| Depreciation | 23.41 | 23.49 | 49.25 |