Dharani Finance Limited — quarter ended March 31, 2026 (Q4 FY 2025-26)
| Sl. No. | Particulars | Quarter ended Rs. In Lakhs | Year ended Rs. In Lakhs |
|---|---|---|---|
| March 31, 2026 (Audited) | December 31, 2025 (Unaudited) | ||
| 1 | Revenue from Operations | ||
| Interest Income | 19.77 | 20.13 | |
| Dividend Income | 0.09 | 0.05 | |
| Gain on fair value changes | 0.09 | 3.59 | |
| Income from services | 13.40 | 12.75 | |
| Total Revenue from Operations | 33.35 | 36.52 | |
| 2 | Other Income | 0.91 | – |
| 3 | Total Income (1+2) | 34.26 | 36.52 |
| 4 | Expenses | ||
| Finance costs | 0.74 | (1.75) | |
| Loss on fair value changes | 5.14 | 0.03 | |
| Employee benefit expenses | 7.21 | 4.92 | |
| Depreciation, amortization and impairment | 2.64 | 4.54 | |
| Other expenses | 9.49 | 1.69 | |
| Total Expenses | 25.22 | 9.43 | |
| 5 | Profit/ (loss) before exceptional items and tax (3-4) | 9.04 | 27.09 |
| 6 | Exceptional items | – | – |
| 7 | Profit/ (loss) before tax (5+6) | 9.04 | 27.09 |
| 8 | Tax expense | ||
| Current tax | 2.75 | 6.48 | |
| Deferred tax | (6.93) | 4.79 | |
| Total Tax Expenses | (4.18) | 11.27 | |
| 9 | Profit/ (loss) for the period from continuing operations (7-8) | 13.22 | 15.82 |
| 10 | Profit / (Loss) from discontinued operations | – | – |
| 11 | Tax expense of discontinued operations | – | – |
| 12 | Profit / (Loss) from discontinued operations (after tax) (10-11) | – | – |
| 13 | Profit/ (loss) for the period (11+12) | 13.22 | 15.82 |
| 14 | Other comprehensive income, net of income tax | ||
| a) (i) items that will not be reclassified to profit or loss | (0.68) | – | |
| (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 | – | – | |
| Total other comprehensive income, net of income tax | (0.68) | – | |
| 15 | Total comprehensive income/ (loss) for the period (13+14) | 12.54 | 15.82 |
| 16 | Paid-up equity share capital | 499.72 | 499.72 |
| Face value per share (Rs) | 10.00 | 10.00 | |
| 17 | Earning per share (Rs) (not annualised) | ||
| – Basic | 0.26 | 0.32 | |
| – Diluted | 0.26 | 0.32 |
| Notes | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| ASSETS | ||
| Financial Assets | ||
| Cash and cash equivalents | 4 | 23.01 |
| Trade receivables | 5 | – |
| Loans | 6 | 896.00 |
| Investments | 7 | 17.85 |
| Other Financial Assets | 8 | 79.43 |
| Total Financial Assets | 1,016.29 | |
| Non-financial Assets | ||
| Current Tax Assets | 9 | 26.30 |
| Deferred Tax Assets | 10 | 10.77 |
| Property, plant and equipment | 11 | 43.26 |
| Right of use asset | 11 | 16.79 |
| Other non-financial assets | 12 | 10.83 |
| Total Non-financial Assets | 107.95 | |
| Total Assets | 1,124.24 | |
| LIABILITIES AND EQUITY | ||
| LIABILITIES | ||
| Financial Liabilities | ||
| Payables | ||
| Trade payables | 13 | 0.54 |
| Deposits | 14 | 0.94 |
| Lease Liability | 15 | 17.47 |
| Loans | 16 | 45.48 |
| Total Financial Liabilities | 64.42 | |
| Non-Financial Liabilities | ||
| Provisions | 17 | 50.69 |
| Other non-financial liabilities | 18 | 6.00 |
| Total Non-Financial Liabilities | 56.69 | |
| Total liabilities | 121.11 | |
| EQUITY | ||
| Equity Share Capital | 19 | 499.72 |
| Other Equity | 20 | 503.41 |
| Total Equity | 1,003.13 | |
| Total liabilities and equity | 1,124.24 |
| Particulars | For the Year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| Cash Flow From Operating Activities | ||
| Profit before income tax | 81.07 | 84.54 |
| Adjustments for | ||
| Depreciation and amortisation expense | 8.90 | 9.92 |
| Finance costs | (0.11) | 1.62 |
| Re-measurement of defined benefit (liability)/asset | (0.68) | 1.44 |
| Fair value (gain)/ loss on investments (net) | (1.96) | (3.82) |
| Dividend income | (0.26) | (0.17) |
| Total Adjustments | 86.96 | 93.52 |
| Change in operating assets and liabilities | ||
| (Increase)/ decrease in loans given | (57.56) | (122.91) |
| (Increase)/ decrease in other current financial assets | 0.61 | 63.72 |
| (Increase)/ decrease in trade receivables | 38.19 | (22.84) |
| (Increase)/ decrease in Deferred Tax Assets | 6.33 | (17.10) |
| (Increase)/ decrease in other non-current financial assets | (7.72) | 6.16 |
| Increase/ (decrease) in provisions and other liabilities | 20.39 | 9.57 |
| Increase/ (decrease) in trade payables | (15.19) | 5.34 |
| Cash generated from operations | 72.01 | 15.46 |
| Less : Income taxes paid (net of refunds) | (41.44) | (3.73) |
| Net cash from operating activities (A) | 30.57 | 11.73 |
| Cash Flows From Investing Activities | ||
| (Purchase)/ disposal proceeds of PPE | (65.26) | – |
| (Purchase)/ disposal proceeds of Investments | – | – |
| Dividend received | 0.26 | 0.17 |
| Net cash used in investing activities (B) | (65.00) | 0.17 |
| Cash Flows From Financing Activities | ||
| Repayment of long term borrowings | – | – |
| Loans Received | 45.48 | – |
| Interest paid | 0.11 | (1.62) |
| Net cash from/ (used in) financing activities (C) | 45.59 | (1.62) |
| Net increase/decrease in cash and cash equivalents (A+B+C) | 11.16 | 10.27 |
| Cash and cash equivalents at the beginning of the financial year | 11.85 | 1.58 |
| Cash and cash equivalents at end of the year | 23.01 | 11.85 |
| Sl. No. | Particulars | Quarter ended March 31, 2026 (Audited) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Audited) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Segment Revenue (Net Sales/ Income from each segment) | |||||
| a. Financial Services | 34.26 | 36.52 | 38.25 | 139.81 | 142.43 | |
| b. Travel Services | – | – | – | – | – | |
| c. Others | – | – | – | – | – | |
| Total | 34.26 | 36.52 | 38.25 | 139.81 | 142.43 | |
| Less: Inter Segment Revenue | – | – | – | – | – | |
| Net Sales/ Income from Operations | 34.26 | 36.52 | 38.25 | 139.81 | 142.43 | |
| 2 | Segment Results (Profit/(Loss) before tax and interest) | |||||
| a. Financial Services | 9.78 | 25.34 | 20.09 | 80.96 | 86.16 | |
| b. Travel Services | – | – | – | – | – | |
| c. Others | – | – | – | – | – | |
| Total | 9.78 | 25.34 | 20.09 | 80.96 | 86.16 | |
| Less: | ||||||
| i. Interest | 0.74 | (1.75) | 0.45 | (0.11) | 1.62 | |
| ii. Other unallocable expenditure net off | – | – | – | – | – | |
| Total profit/(loss) before tax | 9.04 | 27.09 | 19.64 | 81.07 | 84.54 | |
| 3 | Capital Employed (Segment Assets – Segment Liabilities) | |||||
| a. Financial Services | 1,003.12 | 983.62 | 905.09 | 1,003.12 | 905.09 | |
| b. Travel Services | – | 6.96 | 26.16 | – | 26.16 | |
| c. Others | – | – | – | – | – | |
| Total | 1,003.12 | 990.59 | 931.25 | 1,003.12 | 931.25 |
| S. No. | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (Audited figures after adjusting for qualifications) | Rs. |
|---|---|---|---|
| 1 | Turnover/ Total Income | 139.81 | 139.81 |
| b | Total Expenditure | 58.74 | 54.74 |
| Net Profit/ (Loss) | 55.45 | 55.46 | |
| d | Earnings Per share | ||
| Total Assets | 1,124.24 | 1,124.24 | |
| Total Liabilities | 121.11 | 121.11 | |
| Total Equity | 1,003.13 | 1,003.13 |
| Particulars | Details |
|---|---|
| Reason for change viz. ~appointment,~ re-appointment, ~resignation, removal, death or otherwise~ | Re- appointment of M/s. R Balachandran & Co, Chartered Accountants (FRN: 0000323S) as the Internal Auditors of the Company for the Financial year 2026-27 |
| Date of ~appointment~ /re-appointment/ ~cessation~ (as applicable) & term of ~appointment~ /re-appointment | Board of Directors in their meeting held on 16th May 2026 has approved to re-appoint the above said as Internal Auditors to conduct the internal audit for the FY 2026-27, at such intervals and report to the Audit committee. |
| brief profile (in case of appointment) | Mr. R. Balachandran, Chartered Accountant, has over 40 years of rich professional experience in the fields of audit, taxation, corporate law, financial advisory, and regulatory compliance. Over the course of his career, he has advised various organizations on matters relating to financial management, statutory and internal audits, tax planning, corporate restructuring, and governance practices. His extensive |