S.P. Capital Financing Ltd. — Quarter ended 31 March 2026 (financial year ended 31 March 2026)
The document contains audited standalone and consolidated financial results for the quarter and financial year ended 31 March 2026, along with standalone and consolidated balance sheets and cash flow statements.
| St. No | Particulars | Quarter Ended 31-Mar-26 (Audited) | Quarter Ended 31-Dec-25 (Un Audited) | Quarter Ended 31-Mar-25 (Audited) | Year Ended 31-Mar-26 (Audited) | Year Ended 31-Mar-25 (Audited) |
|---|---|---|---|---|---|---|
| CONTINUING OPERATION | ||||||
| Revenue from Operation | ||||||
| (i) | Interest Income | – | 67.17 | 85.59 | 146.14 | 298.94 |
| (ii) | Dividend Income | 8.60 | 10.22 | 21.95 | 67.16 | 57.01 |
| (iii) | Net Gain on Fair Value Changes | – | – | 257.85 | – | 686.31 |
| (iv) | Sale of Shares & Securities | – | – | – | – | – |
| (v) | Other Operating Income | |||||
| I Total Revenue from Operation | 75.76 | 353.66 | 168.09 | 1,052.42 | 548.72 | |
| II Other Income | -7.39 | 70.77 | 0.85 | 110.68 | 12.84 | |
| III Total Income (I+II) | 68.38 | 424.43 | 168.94 | 1,163.10 | 561.56 | |
| Expenses | ||||||
| (i) | Finance Costs | 134.02 | 132.58 | 101.11 | 508.58 | 292.93 |
| (ii) | Net Loss on Fair Value Changes | 160.96 | – | – | – | – |
| (iii) | Purchase of Stock-in-Trade | – | – | – | – | – |
| (iv) | Changes in Inventories of Finished Goods, Stock-in-Trade and Work-in- | – | – | – | – | – |
| (v) | Employee Benefits Expenses | 17.32 | 14.99 | 18.58 | 56.13 | 52.28 |
| (vi) | Impairment of Financial Instruments (Expected Credit Loss) | – | – | – | – | – |
| (vii) | Depreciation and Amortization Expenses | – | – | – | – | – |
| (viii) | Other Expenses | 17.73 | 13.64 | 18.30 | 59.08 | 64.51 |
| IV Total Expenses | 330.03 | 161.21 | 137.99 | 623.79 | 409.72 | |
| V Profit/(Loss) before Exceptional Items and Tax (III-IV) | -261.65 | 263.22 | 30.95 | 539.31 | 151.84 | |
| VI Exceptional Items | – | – | – | – | – | |
| VII Profit/(Loss) before Tax (V-VI) | -261.65 | 263.22 | 30.95 | 539.31 | 151.84 | |
| VIII Tax Expenses: | ||||||
| (1) | Current Tax | – | – | 15.50 | 5.20 | 42.50 |
| (2) | Deferred Tax | 12.87 | 75.59 | – | 172.74 | – |
| (3) | Tax of earlier years | 11.18 | 19.07 | – | 11.18 | 19.07 |
| IX Profit/(Loss) for the Period from Continuing Operations (VII-VIII) | -285.70 | 187.62 | -3.62 | 350.18 | 90.27 | |
| X Profit/(Loss) from Discontinued Operations | – | – | – | – | – | |
| XI Tax Expenses of Discontinued Operations | – | – | – | – | – | |
| XII Profit/(Loss) from Discontinued Operations (after tax) (X-XI) | -285.70 | 187.62 | -3.62 | 350.18 | 90.27 | |
| XIII | – | – | – | – | – | |
| XIV Other Comprehensive Income | ||||||
| A (i) Items that will be Reclassified to Profit or Loss | ||||||
| (ii) Income Tax relating to Items that will be Reclassified to Profit or Loss | – | – | – | – | – | |
| B (i) Items that will not be Reclassified to Profit or Loss | -786.63 | 383.10 | 114.38 | 14.96 | 150.72 | |
| (ii) Income Tax Relating to Items that will not be Reclassified to Profit or Loss | 147.49 | -88.56 | 23.96 | -3.77 | -31.18 | |
| XV Total Comprehensive Income for the period (XIII+XIV) (Comprising | -924.84 | 462.17 | 94.04 | 361.38 | 209.81 | |
| XVI Paid -up Equity Share Capital (Face Value of Rs. 10/- each) | – | – | – | 601.22 | 601.22 | |
| XVII Other Equity as per Balance Sheet | – | – | – | 1,724.94 | 1,551.32 | |
| XVIII Earning per Equity Share (for Continuing Operation): | ||||||
| (1) | Basic | -4.75 | 3.12 | -0.06 | 5.82 | 1.50 |
| (2) | Diluted | -4.75 | 3.12 | -0.06 | 5.82 | 1.50 |
| XIX Earning per Equity Share (for Discontinued Operation): | ||||||
| (1) | Basic | – | – | – | – | – |
| (2) | Diluted | – | – | – | – | – |
| XX Earning per Equity Share (for Discontinued & Continuing Operations): | ||||||
| (1) | Basic | -4.75 | 3.12 | -0.06 | 5.82 | 1.50 |
| (2) | Diluted | -4.75 | 3.12 | -0.06 | 5.82 | 1.50 |
| Particulars | For the Year Ended 31 March 2026 | For the Year Ended 31 March 2025 |
|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit before tax for the year | 539.31 | 151.84 |
| Adjustments for: | ||
| Non Cash / Separately Considered Income/Expenses | – | – |
| Other Adjustments | – | – |
| Operating profit before working capital changes | 539.31 | 151.84 |
| Movements in working capital: | ||
| (Increase)/Decrease in trade and other receivables | – | – |
| (Increase)/decrease in Loans & Advances | -2.34 | 3.82 |
| (Increase)/decrease in Investments | – | – |
| (Increase)/decrease in inventories | – | – |
| (Increase)/decrease in other assets | – | – |
| (Decrease)/increase in trade and other payables | – | – |
| (Decrease)/increase in Provision | -25.01 | – |
| (Decrease)/increase in other liabilities | 6.78 | 1.55 |
| Cash flow from / (utilized in) operating activities post working capital changes | -20.57 | 5.38 |
| Income Taxes | -5.20 | -21.24 |
| Net cash flow from / (utilized in) in operating activities (A) | 513.53 | 135.98 |
| Cash flows from investing activities | ||
| Payments to acquire financial assets (Investments) Net of Sale of Investment | -2,515.52 | -5,056.03 |
| Proceeds on sale of financial assets | – | – |
| Net cash (used in) investing activities (B) | -2,515.52 | -5,056.03 |
| Cash flows from financing activities | ||
| Proceed From Borrowing | 2,162.17 | 4,441.90 |
| Proceed from issue of Preference Shares | – | – |
| Distribution of dividend | -210.12 | -210.12 |
| Net cash used in financing activities (C) | 1,952.05 | 4,231.78 |
| Cash and cash equivalents at the beginning of the year | 109.75 | 798.02 |
| Cash and cash equivalents at the end of the year (A+B+C) | 59.81 | 109.75 |
| Reconciliation of cash and cash equivalents as per the cash flow statement | ||
| Cash and cash equivalents | 59.76 | 106.58 |
| Other Balance with bank | 0.04 | 3.17 |
| Balance as per statement of cash flows | 59.81 | 109.75 |
| PARTICULARS | AS AT 31st MAR 2026 (Rs.) | AS AT 31st MAR 2025 (Rs.) |
|---|---|---|
| ASSETS | ||
| Financial Assets | ||
| Cash and cash equivalents | 59.76 | 106.58 |
| Bank balances other than Cash and Cash equivalents above | 0.04 | 3.17 |
| Trade receivables | ||
| Loans & Advances | 103.92 | 101.57 |
| Investments | 14,632.08 | 12,101.59 |
| Other financial assets | ||
| Total Financial Assets | 14,795.80 | 12,312.92 |
| Non-Financial Assets | ||
| Inventories | – | – |
| Deferred Tax Assets (Net) | – | – |
| Property, plant and equipment | – | – |
| Other Non financial assets | – | – |
| Total Non-Financial Assets | – | – |
| Total Assets | 14,795.80 | 12,312.92 |
| EQUITY AND LIABILITIES | ||
| Financial Liabilities | ||
| Borrowings | 12,191.76 | 10,029.60 |
| Trade payables | – | – |
| Other financial liabilities | 24.52 | 17.74 |
| Total Financial Liabilities | 12,216.28 | 10,047.33 |
| Non-Financial Liabilities | ||
| Deferred tax liabilities (net) | 236.24 | 59.72 |
| Provisions | 17.12 | 53.31 |
| Total Non-Financial Liabilities | 253.36 | 113.04 |
| Total Liabilities | 12,469.64 | 10,160.37 |
| Equity | ||
| Equity share capital | 601.22 | 601.22 |
| Other equity | 1,724.94 | 1,551.30 |
| Total Equity | 2,326.16 | 2,152.52 |
| TOTAL EQUITY AND LIABILITIES | 14,795.80 | 12,312.89 |
| Sr. No. | Particulars | Quarter Ended 31-Mar-26 (Audited) | Quarter Ended 31-Dec-25 (Un Audited) | Quarter Ended 31-Mar-25 (Audited) | Year Ended 31-Mar-26 (Audited) | Year Ended 31-Mar-25 (Audited) |
|---|---|---|---|---|---|---|
| CONTINUING OPERATION | ||||||
| Revenue from Operation | ||||||
| (i) | Interest Income | 67.17 | 85.59 | 146.14 | 298.94 | 491.71 |
| (ii) | Dividend Income | 3.60 | 10.22 | 21.95 | 67.16 | 57.01 |
| (iii) | Net Gain on Fair Value Changes | – | 257.85 | – | 686.31 | – |
| (iv) | Sale of Shares & Securities | – | – | – | – | – |
| (v) | Other Operating Income | – | – | – | – | – |
| I | Total Revenue from Operation | 75.76 | 353.66 | 168.09 | 1,052.42 | 548.72 |
| II | Other Income | -7.39 | 70.77 | 0.85 | 110.68 | 12.84 |
| III | Total Income (I+II) | 68.38 | 424.43 | 168.94 | 1,163.10 | 561.56 |
| Expenses | ||||||
| (i) | Finance Costs | 134.02 | 132.58 | 101.11 | 508.58 | 292.93 |
| (ii) | Net Loss on Fair Value Changes | 160.96 | – | – | – | – |
| (iii) | Purchase of Stock-in-Trade | – | – | – | – | – |
| (iv) | Changes in Inventories of Finished Goods, Stock-in-Trade and Work-in-Progress | – | – | – | – | – |
| (v) | Employee Benefits Expenses | 17.32 | 14.99 | 18.58 | 56.13 | 52.28 |
| (vi) | Impairment of Financial Instruments (Expected Credit Loss) | – | – | – | – | – |
| (vii) | Depreciation and Amortization Expenses | – | – | – | – | – |
| (viii) | Other Expenses | 17.73 | 13.64 | 18.30 | 59.08 | 64.51 |
| IV | Total Expenses | 330.03 | 161.21 | 137.99 | 623.79 | 409.72 |
| V | Profit/(Loss) before Exceptional Items and Tax (III-IV) | -261.65 | 263.22 | 30.95 | 539.31 | 151.84 |
| VI | a) Exceptional Items | – | – | – | – | – |
| b) Share of Profit/(loss) from associates (Equity Method) | 0.80 | -0.45 | 0.18 | 1.28 | 0.73 | |
| VII | Profit/(Loss) before Tax (V-VI) | -260.85 | 262.77 | 31.13 | 540.59 | 152.57 |
| VIII | Tax Expenses: | |||||
| (1) | Current Tax | – | – | 15.50 | 5.20 | 42.00 |
| (2) | Deferred Tax | 12.87 | 75.59 | – | 172.74 | – |
| (3) | Tax of earlier years | 11.18 | – | 19.07 | 11.18 | 19.07 |
| IX | Profit/(Loss) for the Period from Continuing Operation (VII-VIII) | -284.90 | 187.17 | -3.44 | 351.46 | 91.50 |
| X | Profit/(Loss) from Discontinued Operations | – | – | – | – | – |
| XI | Tax Expenses of Discontinued Operations | – | – | – | – | – |
| XII | Profit/(Loss) from Discontinued Operations (after tax) (X-XI) | – | – | – | – | – |
| XIII | Profit/(Loss) for the Period (IX+XII) | -284.90 | 187.17 | -3.44 | 351.46 | 91.50 |
| XIV | Other Comprehensive Income | |||||
| A | (i) Items that will be Reclassified to Profit or Loss | – | – | – | – | – |
| (ii) Income Tax relating to Items that will be Reclassified to Profit or Loss | – | – | – | – | – | |
| B | (i) Items that will not be Reclassified to Profit or Loss | -786.63 | 363.10 | 114.38 | 14.96 | 150.72 |
| (ii) Income Tax Relating to Items that will not be Reclassified to Profit or Loss | 147.49 | -88.56 | 23.96 | -3.77 | -31.18 | |
| XV | Total Comprehensive Income for the period (XIII+XIV) (Comprising) | -924.04 | 461.72 | 93.86 | 362.65 | 211.04 |
| XVI | Paid-up Equity Share Capital (Face Value of Rs. 10/- each) | – | – | – | 601.22 | 601. |