India Finsec Limited (L65923DL1994PLC060827) — Quarter and year ended 31 March 2026
| PARTICULARS | As at 31 Mar 2026 | As at 31 Mar 2025 |
|---|---|---|
| Audited | Audited | |
| ASSETS | ||
| Non-Current Assets | ||
| Property, plant & equipment | 2.44 | 2.91 |
| Financial Assets | – | – |
| Investments | 7,756.88 | 7,756.88 |
| Deferred Tax Assets (Net) | 2.56 | 1.54 |
| Current Assets | ||
| Financial Assets | ||
| Cash & Cash Equivalents | 84.07 | 72.97 |
| Other Financial Assets | – | 4.97 |
| Current Tax Assets (Net) | 29.34 | 30.19 |
| Other Current Assets | 1.31 | 0.56 |
| Total Assets | 7,876.60 | 7,870.02 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity Share Capital | 2,919.17 | 2,919.17 |
| Other Equity | 4,947.36 | 4,943.59 |
| Non-Current Liabilities | ||
| Non current Provisions | 4.07 | – |
| Current Liabilities | ||
| Financial Liabilities | ||
| Trade Payables | ||
| (a.) total outstanding dues of micro enterprises and small enterprises | 0.54 | 0.54 |
| (b.) total outstanding dues of creditors other than micro enterprises and small enterprises | 0.71 | 0.48 |
| Other Financial Liabilities | 1.58 | 5.55 |
| Other Current Liabilities | 0.08 | 0.69 |
| Provisions | 0.79 | – |
| Current Tax Liabilities (Net) | 2.30 | – |
| Total Equity and Liabilities | 7,876.60 | 7,870.02 |
| Particulars | Three Months Period Ended | Year Ended |
|---|---|---|
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | |
| 31.03.2025 (Audited) | 31.03.2026 (Audited) | |
| 31.03.2025 (Audited) | ||
| I Income | ||
| (a) Revenue From Operations: | ||
| Interest Income | – | – |
| Fee and commission income | 0.88 | 0.88 |
| Total revenue from operation | 0.88 | 0.88 |
| (b) Other Income | 37.55 | – |
| Total Income (a+b) | 38.43 | 0.88 |
| II EXPENSES | ||
| Finance cost | – | – |
| Employee benefits expenses | 9.95 | 5.41 |
| Depreciation and amortisation expenses | 0.09 | 0.13 |
| Other expenses | 1.27 | 0.49 |
| Total expenses | 11.31 | 6.03 |
| III Profit/(loss) before tax ( I-II ) | 27.12 | (5.15) |
| IV Tax expense: | ||
| (1) Current tax | 2.30 | – |
| (2) Deferred tax | 4.38 | (1.05) |
| (3) Income tax of previous year | – | – |
| Total Tax expense | 6.68 | (1.05) |
| V Profit (Loss) after tax | 20.44 | (4.10) |
| VI Other Comprehensive Income | ||
| A (i) Items that will not be reclassified to profit or loss | – | – |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | – | – |
| B (i) Items that will be reclassified to profit or loss | – | – |
| (ii) Income tax relating to items that will be reclassified to profit or loss | – | – |
| VII Total Comprehensive Income for the period | 20.44 | (4.10) |
| VIII Paid up equity share capital (Face value Rs. 10/- per share) | 2,919.17 | 2,919.17 |
| IX Reserves excluding Revaluation Reserves as per Balance Sheet of previous accounting year | – | – |
| X Earnings per equity share (for continuing operation): | ||
| (1) Basic | 0.07 | (0.01) |
| (2) Diluted | 0.07 | (0.01) |
| Particulars | For the year ended 31.03.2026 | For the year ended 31.03.2025 |
|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net profit/ (loss) before tax and exceptional items | 5.05 | 6.26 |
| Adjustments for items: | ||
| Depreciation & amortization expense | 0.47 | 0.78 |
| Impairement of Financial instruments | – | (0.10) |
| Dividend not recovered | – | 0.09 |
| Income tax of previous year | – | (4.53) |
| Operating profit before working capital changes | 5.52 | 2.50 |
| Working capital adjustments: | ||
| (Increase)/ decrease in loans | – | 36.01 |
| (Increase)/ decrease in other financial assets | 4.97 | (4.80) |
| (Increase)/ decrease in other non-financial assets | (0.75) | 193.88 |
| Increase/ (decrease) in trade payables | 0.24 | – |
| Increase/ (decrease) in other financial liabilities and current liabilities | 0.88 | (16.32) |
| Increase/ (decrease) in other non-financial liabilities | (0.60) | (2.75) |
| Increase/ (decrease) in current tax asset | 0.85 | (10.74) |
| Cash generated from operations | 11.11 | 197.78 |
| Less: Direct taxes paid/(refund) | – | – |
| Net cash flow from operating activities (A) | 11.11 | 197.78 |
| CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of property, plant & equipments | – | (0.88) |
| Purchase of investments | – | (3,484.51) |
| Sale of investments | – | 5.00 |
| Net cash flow from investing activities (B) | – | (3,480.39) |
| CASH FLOW FROM FINANCING ACTIVITIES | ||
| Net proceeds from borrowings | – | (78.00) |
| Share issue expenses | – | (4.27) |
| Issue of equity shares | – | 425.00 |
| Share premium | – | 2,975.00 |
| Net cash flow from financing activities (C) | – | 3,317.73 |
| Net cash flow during the year (A + B + C) | 11.11 | 35.12 |
| Add: Opening cash and cash equivalents | 72.96 | 37.84 |
| Closing cash and cash equivalents | 84.07 | 72.96 |
| Particulars | For the year ended 31.03.2026 | For the year ended 31.03.2025 |
|---|---|---|
| Cash on hand | 45.76 | 72.66 |
| Cheques In hand | 14.50 | – |
| Balances with bank in current accounts | 23.81 | 0.31 |
| Total cash and cash equivalents | 84.07 | 72.96 |
| Particulars | Three Months Period Ended | Year Ended |
|---|---|---|
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | |
| 31.03.2025 (Audited) | 31.03.2026 (Audited) | |
| 31.03.2025 (Audited) | ||
| I Income | ||
| (a) Revenue From Operations: | ||
| Interest Income | 2,29,075.28 | 2,03,209.79 |
| fee and commission income | 13,811.31 | 10,300.69 |
| Other operating income | 1,203.51 | 1,133.53 |
| Total revenue from operation | 2,44,090.10 | 2,14,644.01 |
| (b) Other Income | 10,427.44 | 179.44 |
| Total Income (a+b) | 2,54,517.55 | 2,14,824.44 |
| II EXPENSES | ||
| Impairment of financial asset | 5,191.60 | – |
| Employee benefits expenses | 40,089.04 | 40,030.59 |
| Finance costs | 1,09,606.64 | 86,822.82 |
| Depreciation and amortisation expenses | 9,327.48 | 7,682.30 |
| Other expenses | 12,997.89 | 10,842.63 |
| Total expenses | 1,77,212.65 | 1,45,379.33 |
| III Profit/(loss) before tax (V-VI) | 77,304.89 | 69,445.11 |
| IV Tax expense: | ||
| (1) Current tax | 21,180.07 | 17,770.60 |
| (2) Deferred tax | (1,040.87) | (620.74) |
| (3) Income Tax for Earlier Years | – | 1,765.06 |
| V Total Tax expense | 20,139.20 | 18,914.92 |
| VI Profit (Loss) after tax | 57,165.69 | 50,530.19 |
| VII Other Comprehensive Income | ||
| A (i) Items that will not be reclassified to profit or loss | 385.00 | – |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | (97.00) | – |
| B (i) Items that will be reclassified to profit or loss | – | – |
| (ii) Income tax relating to items that will be reclassified to profit or loss | – | – |
| VIII Total Comprehensive Income for the period | 57,453.69 | 50,530.19 |
| IX Net Profit attributable to | ||
| Owners of the Company | 39,438.50 | 37,257.45 |
| Non-Controlling Interest | 16,087.26 | 15,200.16 |
| X Other Comprehensive Income attributable to- | – | – |
| XI Owners of the Company | – | – |
| Non-Controlling Interest | – | – |
| XII Total Comprehensive income attributable to- | ||
| Owners of the Company | 39,438.50 | 37,257.45 |
| Non-Controlling Interest | 16,087.26 | 15,200.16 |
| XIII Paid up equity share capital (Face value Rs. 10/- per share) | 2,91,917.15 | 2,91,917.15 |
| XIV Reserves excluding Revaluation Reserves as per Balance Sheet of previous accounting year | – | – |
| XV Earnings per equity share (for continuing operation): | ||
| (1) Basic | 7.42 | 1.73 |
| (2) Diluted | 7.42 | 1.73 |
| SNO | Particulars | Quarter Ended 31.03.2026 | Year Ended 31.03.2026 | Quarter Ended 31.03.2025 | Year Ended 31.03.2025 |
|---|---|---|---|---|---|
| 1 | Debt Equity Ratio | 2.14 | 2.14 | 1.18 | 1.18 |
| 2 | Net Worth (In Lakhs) | 17,991.22 | 17,991.22 | 15,823.55 | 15,823.55 |
| 3 | Net Profit after Tax (In Lakhs) | 550.25 | 2,161.82 | 458.88 | 1,812.74 |
| 4 | Earning Per Share Basic (in Rupee) | 0.80 | 2.55 | 0.67 | 2.65 |
| 5 | Earning Per Share Diluted (in Rupee) | 0.80 | 2.55 | 0.67 | 2.65 |
| 6 | total debts to total assets | 65.91% | 65.91% | 51.90% | 51.90% |
| 7 | Net profit margin percent | 25.55% | 25.55% | 25.43% | 25.49% |
| 8 | Outstanding Debt | 38,821.47 | 38,821.47 | 18,779.62 | 18,779.62 |
| 9 | Stage 3 Loans Assets/Gross Assets | 0.79% | 0.79% | 0.67% | 0.67% |
| 10 | Net Stage 3 Loans Assets/Gross Assets | 0.58% | 0.58% | 0.46% | 0.46% |
| 11 | Provision Coverage Ratio | 27.62% | 27.62% | 31.83% | 31.83% |
| 12 | Capital Adequacy Ratio | 33.97% | 33.97% | 45.67% | 65.77% |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| (I) Cash flow from Operating Activities | ||
| Profit before tax | 2,93,845.49 | 2,39,818.80 |
| Adjustments for: | ||
| Impairment Loss on Financial instruments | 24,859.00 | (114.87) |
| Prior Period Items | (202.48) | 177.00 |
| Depreciation and amortisation expense | 30,927.78 | 25,850.72 |
| Re-measurements of Defined Benefit Obligation through OCI | 385.00 | (181.00) |
| Loss on sale of Asset | 8.65 | – |
| Dividend not recovered | – | 9.00 |
| Interest income at amortised cost | – | (6,85,408.18) |
| Interest income on Fixed Deposit | (3,822.13) | – |
| Fees and Commission Income | – | (21,315.48) |
| Finance cost at amortised cost | 3,30,549.56 | 2,53,284.89 |
| Cash inflow from Interest Income | – | 6,43,153.90 |
| Cash inflow from Fees and Commission Income | – | 30,738.12 |
| Cash outflow towards finance costs | – | (2,42,344.93) |
| Income tax of previous year | (1,765.06) | (452.88) |
| Cash generated from operation before working capital changes | 6,74,785.81 | 2,43,215.09 |
| Working capital changes: | ||
| (Increase)/ decrease in trade receivables | – | – |
| (Increase)/ decrease in loans | (18,34,213.00) | (4,96,235.54) |
| (Increase)/ decrease in Other financial assets | 6,498.65 | (8,162.63) |
| (Increase)/ decrease in other Non financial assets | (847.91) | 18,517.02 |
| (Increase)/ decrease in other current assets | (4,576.48) | – |
| Increase/ (decrease) in Trade Payables | 582.94 | – |
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