Moongipa Capital Finance Ltd. — Quarter and year ended March 31, 2026 (Standalone)
| SL.No. | PARTICULARS | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|---|
| ASSETS | |||
| I | Financial Assets | ||
| (a) | Cash and Cash Equivalents | 3.58 | 1.98 |
| (b) | Bank Balance Other than (a) above | – | – |
| (c) | Receivables | ||
| (i) Trade Receivables | 13.56 | 121.78 | |
| (ii) Other Receivables | – | – | |
| (d) | Loans | 257.08 | 215.39 |
| (e) | Investment | 510.43 | 684.94 |
| (f) | Other Financial Assets | 1,383.67 | 1,305.82 |
| Sub Total | 2,168.32 | 2,329.91 | |
| II | NON-FINANCIAL ASSETS | ||
| (a) | Inventories | 718.79 | 707.01 |
| (b) | Current Tax Assets (Net) | 1.07 | – |
| (c) | Deferred Tax Assets (Net) | – | – |
| (d) | Investment Property | – | – |
| (e) | Property, Plant & Equipments | 17.02 | 13.15 |
| (f) | Other Non Financial Assets | 4.60 | 3.72 |
| Sub Total | 741.48 | 723.88 | |
| Total Assets | 2,909.80 | 3,053.79 | |
| LIABILITIES AND EQUITY | |||
| LIABILITIES | |||
| I | Financial Liabilities | ||
| (a) | 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 | – | – | |
| (b) | Borrowings (Other than Debt Securities) | 526.86 | 700.71 |
| (c) | Deposits | – | – |
| (d) | Other Financial Liabilities | 8.18 | 7.65 |
| Sub Total | 535.04 | 708.36 | |
| II | Non-Financial Liabilities | ||
| (a) | Current Tax Liabilities (Net) | – | 22.41 |
| (b) | Provisions | 1.05 | 1.00 |
| (c) | Deferred Tax Liabilities (Net) | 14.94 | 36.03 |
| Sub Total | 15.99 | 59.44 | |
| Equity | |||
| (a) | Equity Share Capital | 916.44 | 916.44 |
| (b) | Other Equity | 1,442.33 | 1,369.55 |
| Sub Total | 2,358.77 | 2,285.99 | |
| Total Liabilities and Equity | 2,909.80 | 3,053.79 |
| S.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 | Revenue From Operations | |||||
| (a) Interest Income | 30.94 | 31.24 | 26.21 | 122.46 | 33.63 | |
| (b) Dividend Income | 1.39 | 1.65 | 0.73 | 5.98 | 3.03 | |
| (c) Net Gain on fair value changes | – | – | – | – | 103.80 | |
| (d) Sale of Shares | 230.96 | 128.87 | 46.76 | 818.11 | 634.38 | |
| (e) Other Operating Income | (47.77) | 131.63 | 35.66 | 199.69 | 101.17 | |
| Total Revenue form operations | 215.52 | 293.39 | 109.36 | 1,146.24 | 876.01 | |
| II | Other Income | 2.82 | 20.44 | 10.86 | 35.88 | 33.42 |
| III | Total Income (I+II) | 218.34 | 313.83 | 120.22 | 1,182.12 | 909.43 |
| IV | EXPENSES | |||||
| (a) Finance Cost | 18.78 | 15.61 | 7.29 | 67.14 | 8.03 | |
| (b) Net Loss on Fair Value Changes | 106.45 | 26.24 | 13.13 | 65.86 | – | |
| (c) Impairment on financial Instruments | 0.02 | (0.55) | 3.89 | 1.07 | 3.91 | |
| (d) Purchase of Stock in Trade | 181.38 | 149.90 | 234.92 | 907.67 | 870.53 | |
| (e) Change in Inventories | 46.39 | 36.58 | (123.24) | (59.39) | (271.54) | |
| (f) Employee benefits expenses | 17.87 | 23.05 | 12.54 | 71.94 | 52.61 | |
| (g) Depreciation and amortisation expense | 1.56 | 1.56 | 1.24 | 6.21 | 4.90 | |
| (h) Other expenses | 7.38 | 18.59 | 1.28 | 44.32 | 29.82 | |
| Total Expenses | 379.83 | 270.98 | 151.05 | 1,104.82 | 698.26 | |
| V | Profit/ (Loss) before exceptional Items and tax (III-IV) | (161.49) | 42.85 | (30.83) | 77.30 | 211.17 |
| VI | Exceptional Items | – | – | – | – | – |
| VII | Profit/ (Loss) before tax (V-VI) | (161.49) | 42.85 | (30.83) | 77.30 | 211.17 |
| VIII | Tax Expenses | |||||
| (a) Current Tax | (37.73) | 31.76 | 25.99 | 25.61 | 47.88 | |
| (b) Prior Period Tax | – | – | – | – | – | |
| (c) Deferred Tax | (23.08) | (10.90) | (3.74) | (21.09) | 25.59 | |
| Total tax Expenses | (60.81) | 20.86 | 22.25 | 4.52 | 73.47 | |
| IX | Profit/(Loss) for the period from continuing | (100.68) | 21.99 | (53.08) | 72.78 | 137.70 |
| X | Profit/(Loss) from Discontinued Operations | – | – | – | – | – |
| XI | Tax Expenses of discontinued operations | – | – | – | – | – |
| XII | Profit/(Loss) from discontinued operation(after tax)(X-XI) | – | – | – | – | – |
| XIII | Profit/(Loss) for the period (IX+XII) | (100.68) | 21.99 | (53.08) | 72.78 | 137.70 |
| XIV | Other Comprehensive Income | |||||
| (i) Item that will not be reclassified to profit or loss | – | – | – | – | – | |
| (ii) Income Tax relating to items that will not be reclassified to profit or loss | – | – | – | – | – | |
| Other comprehensive Income | ||||||
| Total Comprehensive Income for the period [Comprising of Profit/Loss and other Comprehensive | (100.68) | 21.99 | (53.08) | 72.78 | 137.70 | |
| Paid up equity share capital (Face value of Rs.10/- each) | 916.44 | 916.44 | 916.44 | 916.44 | 916.44 | |
| Earning per share (EPS) | ||||||
| Basic (in Rs.)(Not Annualised) | (1.10) | 0.24 | (0.58) | 0.79 | 3.01 | |
| Diluted(in Rs.)(Not Annualised) | (1.10) | 0.24 | (0.58) | 0.79 | 3.01 |
| S.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) |
|---|---|---|---|---|---|---|
| 1 | Debt Equity Ratio [Debt Securities + Borrowing (other than debt securities)+other debts] / Total Equity | 0.22 | 0.32 | 0.31 | 0.22 | 0.31 |
| 2 | Net Worth (in lakhs) (Total Equity) | 2,358.77 | 2,459.45 | 2,285.99 | 2,358.77 | 2,285.99 |
| 3 | Net Profit after Tax (in lakhs) | (100.68) | 21.99 | (53.08) | 72.78 | 137.70 |
| 4 | Earning per share (not annualised) | (1.10) | 0.24 | (0.58) | 0.79 | 3.01 |
| 5 | Total debts to total assets ratio [Debt securities + Borrowings (other than debt securities) + Deposits + Other debts] / Total Asset | 0.18 | 0.24 | 0.23 | 0.18 | 0.23 |
| 6 | Net profit margin [Profit after tax/Total Income] | -46.11% | 7.01% | -44.15% | 6.16% | 15.14% |
| 7 | Book Value | 25.74 | 26.84 | 24.94 | 25.74 | 24.94 |
| Particulars | Note | Balance as at March 31, 2026 | Balance as at March 31, 2025 |
|---|---|---|---|
| A: CASH FLOW FROM OPERATING ACTIVITIES | |||
| Profit before tax | 77.30 | 211.17 | |
| Adjustments for: | |||
| Add: | |||
| – Depreciation & ammortisation expenses | 6.21 | 4.90 | |
| – Finance costs | 67.14 | 8.03 | |
| – Impairment on Financial Instrument | 1.07 | 3.91 | |
| – Net Loss on Fair Value Changes | 65.86 | – | |
| – Provision for Gratuity | 0.05 | 0.05 | |
| – Written off Fixed Asset | – | 0.01 | |
| – Loss on sale of Fixed Asset | 0.02 | – | |
| 217.65 | 228.07 | ||
| Less: | |||
| – Dividend received | 5.98 | 3.03 | |
| – Interest income from financial assets measured at amortised costs | 97.76 | 26.46 | |
| – Fair Value Changes | – | 103.80 | |
| – Gain on disposal of Equity Instrument Measured at Cost | 9.52 | 38.33 | |
| – Gain on disposal of property, plant & equipment | – | – | |
| Operating profit before change in operating assets & liabilities | 104.39 | 56.44 | |
| Adjustments for: | |||
| – (Increase)/decrease in loans | (42.77) | (188.64) | |
| – (Increase)/decrease in Trade Receivables | 108.22 | (103.72) | |
| – (Increase)/decrease in other financial assets | (77.85) | (1,227.72) | |
| – Increase/(decrease) in current tax assets | (1.07) | – | |
| – (Increase)/decrease in Inventories | (59.39) | (271.54) | |
| – (Increase)/decrease in Other Non Financial Assets | (0.88) | (2.99) | |
| – Increase/(decrease) in other financial liabilities | 0.53 | 3.00 | |
| 31.18 | (1,735.17) | ||
| Cash generated from operations | |||
| Less: | |||
| – Income tax paid (net of refund) | 48.02 | 28.57 | |
| Net cash flow from operating activities | A | (16.84) | (1,763.74) |
| B: CASH FLOW FROM INVESTING ACTIVITIES | |||
| – Payment to acquire property, plant & equipments | (10.28) | (0.47) | |
| – Receipt of sale of property, plant & equipments | 0.18 | – | |
| – Proceeds from disposal of equity shares | 23.21 | 91.48 | |
| – Purchase of equity shares | (25.65) | – | |
| – Investment in Govt Securities | 168.23 | (562.92) | |
| – Interest received on Fixed Deposits | 97.76 | 26.46 | |
| – Dividend received | 5.98 | 3.03 | |
| CASH FLOW FROM INVESTING ACTIVITIES | B | 259.43 | (442.41) |
| C: CASH FLOW FROM FINANCING ACTIVITIES | |||
| – Repayments of term loans/non-current borrowings | (173.85) | 700.71 | |
| – Proceeds from Rights Issue | – | 1,527.40 | |
| – Rights Issue expenses | – | (19.74) | |
| – Interest paid | (67.14) | (8.03) | |
| CASH FLOW FROM FINANCING ACTIVITIES | C | (240.99) | 2,200.34 |
| Net increase/(decrease) in cash & cash equivalents | A+B+C | 1.60 | (5.81) |
| Cash & cash equivalents at the beginning of the financial year | 1.98 | 7.80 | |
| Cash & cash equivalents at the end of the financial year | 3.58 | 1.98 | |
| Net Increase\ decrease | 1.60 | 5.81 |