Shriram Asset Management Company Limited — Quarter and year ended March 31, 2026
| Sr. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| March 31, 2026 (Audited)# | December 31, 2025 (Unaudited) | ||
| 1 | Income | ||
| Revenue from operations | |||
| – Asset management services | 76.41 | 78.76 | |
| – Interest income | 51.81 | 51.81 | |
| – Net gain/(loss) on fair value changes | 78.21 | 219.54 | |
| 2 | Other income | 3.77 | 0.72 |
| 3 | Total income | 210.20 | 350.83 |
| 4 | Expenditure | ||
| – Finance costs | – | 0.01 | |
| – Fees And Commission Expenses | 1.30 | 0.55 | |
| – Employee benefits expense | 633.53 | 578.54 | |
| – Depreciation and amortisation expense | 17.87 | 9.66 | |
| – Other expenses | 340.54 | 280.58 | |
| 4 | Total expenditure | 993.24 | 869.34 |
| 5 | Profit/ (Loss) before tax | (783.04) | (518.51) |
| Tax expense | |||
| – Current tax | – | – | |
| – Deferred tax | 8.60 | – | |
| – Income Tax Provision For Earlier Years | 2.12 | – | |
| 6 | Total tax expense | 10.72 | – |
| 7 | Profit/(Loss) after tax | (793.76) | (518.51) |
| 8 | Other comprehensive income | ||
| a. Items that will not be reclassified to profit or loss: | |||
| (i) Remeasurements gain/(loss) of defined benefit plans | 22.77 | 1.16 | |
| (ii) Income tax related to such items | – | – | |
| b. Items that will be reclassified to profit or loss | – | – | |
| 8 | Other comprehensive income for the period, net of tax | 22.77 | 1.16 |
| 9 | Total comprehensive income for the period | (770.99) | (517.35) |
| 10 | Paid up Equity Share Capital (Face value ₹ 10 each) | 1698.07 | 1692.84 |
| 11 | Other equity (excluding Revaluation Reserves) as per Audited Balance Sheet | ||
| 12 | Earnings per equity share (Face value of ₹ 10 per share) (not annualised for interim periods) | ||
| (1) Basic (₹ Per Share) | (4.68) | (2.60) | |
| (2) Diluted (₹ Per Share) * | (4.68) | (2.60) |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| I. ASSETS | ||
| (1) Financial Assets | ||
| Cash and Cash Equivalents | 64.78 | 49.40 |
| Receivable | ||
| Trade Receivable | 31.36 | 17.85 |
| Other Receivable | 0.03 | 0.03 |
| Loans | 0.64 | 1.02 |
| Investment | 15,034.14 | 5,785.68 |
| Other Financial Assets | 63.98 | 486.29 |
| Total Financial Assets | 15,194.93 | 6,340.28 |
| (2) Non -Financial Assets | ||
| Current Tax Assets (Net) | 17.88 | 46.31 |
| Investment Property | 9.13 | 9.87 |
| Property, Plant and Equipment | 53.85 | 25.25 |
| Right of Use Asset | – | 0.64 |
| Other Intangible Assets | 47.07 | 22.65 |
| Other Non – Financial Assets | 396.09 | 249.11 |
| Total Non -Financial Assets | 524.03 | 353.83 |
| TOTAL ASSETS | 15,718.96 | 6,694.10 |
| II. LIABILITIES AND EQUITY | ||
| LIABILITIES | ||
| (1) Financial Liability | ||
| (a) Payables | ||
| Total Outstanding Dues of Micro Enterprises and Small Enterprises | 0.19 | – |
| Total Outstanding Dues to Creditors Other than Micro Enterprises and Small Enterprises | 99.51 | 110.25 |
| (b) Other Financial Liabilities | ||
| Lease Liability | – | 0.92 |
| Other Financial Liabilites | 222.78 | 130.16 |
| Total Financial Liability | 322.48 | 241.33 |
| (2) Non- Financial Liability | ||
| Current Tax Liability (Net) | – | – |
| Provisions | 122.96 | 127.54 |
| Deferred tax liabilities (Net) | 33.76 | 25.16 |
| Total Non-Financial Liability | 156.72 | 152.70 |
| (3) EQUITY | ||
| Share Capital | 1,698.07 | 1,301.69 |
| Other Equity | 13,541.69 | 4,998.38 |
| Total Equity | 15,239.76 | 6,300.07 |
| TOTAL LIABILITIES AND EQUITY | 15,718.96 | 6,694.10 |
| Particulars | Year Ended March 31, 2026 (Audited) | Year Ended March 31, 2025 (Audited) |
|---|---|---|
| Cash Flow From Operating Activities | ||
| Profit/ (Loss) before tax as per financial results | (2,020.27) | (1,637.95) |
| Adjustments For: | ||
| Depreciation | 42.28 | 76.98 |
| Net gain/(loss) on fair value changes | (684.59) | (175.94) |
| Finance cost | 0.04 | 2.69 |
| ESOP expenses | 375.54 | 269.50 |
| Other interest income | (0.03) | (3.02) |
| Other non cash income | (0.96) | (0.03) |
| Operating profit before change in working capital | (2,287.99) | (1,467.76) |
| Changes in Working Capital | ||
| Decrease / (Increase) in loans and advances | 0.37 | 3.37 |
| Decrease / (Increase) in security deposit | (4.37) | (16.20) |
| Decrease / (Increase) in Other Financial Assets | 426.68 | 145.22 |
| Decrease / (Increase) in Receivables | (13.50) | (5.90) |
| Decrease / (Increase) in Other Non Financial Assets | (146.98) | (93.26) |
| Increase / (Decrease) in Trade Payables | (9.59) | 53.82 |
| Increase / (Decrease) in Financial Liabilities | 92.62 | 85.65 |
| Increase / (Decrease) in Provisions | 12.08 | 39.51 |
| Changes in Reserves due to Other Comprehensive Income | ||
| Net Change in Working Capital | 357.31 | 212.21 |
| Direct Taxes Paid | 26.31 | 4.71 |
| Net Cash From Operating Activities | (1,904.37) | (1,250.85) |
| Cash Flow From Investing Activities | ||
| Purchase of property plant & equipment | (93.93) | (34.77) |
| (Purchase)/Sale of investment (net) | (8,563.87) | 1,443.15 |
| Interest received | 0.03 | 0.29 |
| Net Cash From Investing Activities | (8,657.77) | 1,408.67 |
| Cash Flow From Financing Activities | ||
| Issue of equity share capital | 10,580.36 | – |
| Issue of CCPS, CCDs & Warrants | – | – |
| Fund Raise Cost | (1.89) | (70.05) |
| Redemption of RNCPS | – | – |
| Interest on lease liability | (0.04) | (2.69) |
| Principal lease liability payment | (0.92) | (58.09) |
| Finance cost | – | – |
| Net Cash from Financing Activities | 10,577.51 | (130.84) |
| Net Increase/ (Decrease) in Cash and Cash Equivalents | 15.37 | 26.99 |
| Cash & Cash Equivalents – Beginning of the year | 49.40 | 22.42 |
| Cash & Cash Equivalents – at the end of the period | 64.78 | 49.40 |
| Cash & Cash Equivalents comprising of : | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| Cash on Hand | 0.00 | 0.06 |
| Balance with Banks (in current accounts) | 64.78 | 49.34 |
| Total Cash & Cash Equivalents – End of the period | 64.78 | 49.40 |