Sangam Finserv Limited — Quarter ended 31st March 2026 (Audited) and year ended 31st March 2026 (Audited)
Optional commentary: The document contains audited standalone financial results for the quarter ended 31-03-2026 and the year ended 31-03-2026, along with Statement of Assets & Liabilities and Cash Flow Statement.
| S. No. | PARTICULARS | Quarter ended on 31-03-2026 (AUDITED) | Quarter ended on 31-12-2025 (UNAUDITED) | Quarter ended on 31-03-2025 (AUDITED) | Year Ended on 31-03-2026 (AUDITED) | Year Ended on 31-03-2025 (AUDITED) |
|---|---|---|---|---|---|---|
| I | Revenue from operations | |||||
| Interest income | 430.31 | 401.25 | 437.12 | 1,666.36 | 1,752.93 | |
| Fees and Commission Income | 48.29 | 47.80 | 37.45 | 168.37 | 106.99 | |
| Net gain on fair value changes | (581.68) | (8.04) | (383.59) | (285.81) | (158.44) | |
| Total Revenue from operations | (103.08) | 441.00 | 90.97 | 1,548.92 | 1,701.48 | |
| II | Other Income | 4.80 | 2.49 | – | 13.64 | – |
| Total Income (I + II) | (98.28) | 443.50 | 90.97 | 1,562.56 | 1,701.48 | |
| III | Expenses | |||||
| Finance expenses | 131.62 | 64.42 | 51.78 | 332.18 | 239.09 | |
| Impairment on financial instruments | 20.48 | 5.24 | 7.08 | 95.45 | 7.43 | |
| Employee benefits expense | 71.73 | 69.87 | 60.14 | 268.23 | 200.90 | |
| Depreciation & Amortisation | 3.59 | 3.61 | 4.50 | 14.20 | 17.47 | |
| Other expenses | 128.30 | 101.33 | 134.19 | 356.89 | 316.27 | |
| Total Expenses | 355.71 | 244.47 | 257.70 | 1,066.95 | 781.16 | |
| IV | Profit before tax | (453.99) | 199.03 | (166.72) | 495.61 | 920.32 |
| Tax Expenses | ||||||
| Current tax | 178.54 | 53.69 | 64.73 | 232.23 | 287.35 | |
| Short Provision of Earlier Years | 0.00 | – | 0.07 | 1.42 | 4.07 | |
| Deferred tax | (84.55) | 16.75 | (60.75) | (63.79) | (30.82) | |
| Total Tax Expenses | 93.99 | 70.44 | 4.05 | 169.85 | 260.60 | |
| V | Profit for the year | (547.98) | 128.58 | (170.77) | 325.76 | 659.72 |
| VI | Other Comprehensive Income | |||||
| Items that will not be reclassified to profit or loss | ||||||
| (a) Fair Value gain/(Loss) on Income recognised in OCI | 0.00 | 14.19 | (0.00) | (6.58) | (4.70) | |
| Income tax benefit/(expense) on above | – | (2.03) | – | 0.94 | (9.47) | |
| (b) Remeasurement gain/(loss) on defined benefit plan | (0.04) | – | (0.20) | (0.04) | (0.20) | |
| Income tax benefit/(expense) on above | – | – | (0.05) | (0.01) | (0.05) | |
| Total Other Comprehensive Income | (0.04) | 12.16 | (0.25) | (5.69) | (14.43) | |
| VII | Total Comprehensive Income | (548.02) | 140.75 | (171.02) | 320.06 | 645.29 |
| VIII | Paid-up Equity Share Capital (Face Value of Rs. 10/- Each) | 4,661.28 | 4,661.28 | 4,661.28 | 4,661.28 | 4,661.28 |
| IX | Other Equity | – | – | – | 8,978.94 | 8,658.88 |
| X | Earnings per equity share (Rs) | |||||
| (1) Basic | (1.18) | 0.28 | (0.37) | 0.70 | 1.42 | |
| (2) Diluted | (1.18) | 0.28 | (0.37) | 0.70 | 1.42 |
Optional commentary: Statement of Assets & Liabilities as at 31st March 2026 (audited) and 31st March 2025 (audited).
| Sr. No. | Particulars | As at 31-03-2026 (Audited) | As at 31-03-2025 (Audited) |
|---|---|---|---|
| (1) | ASSETS | ||
| Financial Assets | |||
| Cash and cash equivalents | 479.26 | 481.56 | |
| Bank balances other than cash and cash equivalents | 1000.00 | 1009.42 | |
| Receivables | |||
| – Other Receivables | 0.00 | 0.00 | |
| Loans | 9708.44 | 10719.40 | |
| Investments | 7714.08 | 3637.11 | |
| Other Financial Assets | 79.67 | 220.58 | |
| (2) | Non-financial Assets | ||
| Deferred Tax Assets (Net) | 110.85 | 46.13 | |
| Property, Plant & Equipments and Intangible Assets | 39.02 | 33.42 | |
| Intangible Asset | 0.00 | 2.58 | |
| Other Non-financial Assets | 11.15 | 9.04 | |
| Total Assets | 19142.46 | 16159.24 | |
| LIABILITIES AND EQUITY | |||
| (1) | Financial Liabilities | ||
| Borrowings | 5397.90 | 2676.25 | |
| Other Financial Liabilities | 22.12 | 98.90 | |
| (2) | Non-Financial Liabilities | ||
| Current Tax Liabilities (Net) | 53.77 | 47.76 | |
| Provisions | 13.86 | 8.39 | |
| Other Non-financial Liabilities | 14.60 | 7.78 | |
| (3) | EQUITY | ||
| Equity Share Capital | 4661.28 | 4661.28 | |
| Other Equity | 8978.94 | 8658.88 | |
| Total Liabilities and Equity | 19142.46 | 16159.24 |
Optional commentary: Audited cash flow statement for the year ended 31st March 2026 and 31st March 2025 (Rs. in Lakhs).
| Sr.No. | PARTICULARS | Year ended 31.03.2026 | Year ended 31.03.2025 |
|---|---|---|---|
| A. | CASH FLOW FROM OPERATING ACTIVITIES : | ||
| a) | Net Profit before taxes | 495.61 | 920.32 |
| Adjustments for | |||
| Impairment on Financial Instruments | 95.45 | 7.43 | |
| Depreciation | 14.20 | 17.47 | |
| Interest on deferment of advance tax | – | – | |
| Gratuity Provision | 5.43 | 3.58 | |
| Fair value (gain)/loss on investments | 152.55 | 121.74 | |
| Sundry Balances W/off | – | – | |
| b) | OPERATING PROFIT BEFORE WORKING CAPITAL CHANGES | 763.24 | 1,070.54 |
| ADJUSTMENTS FOR: | |||
| Decrease/(Increase) in Loans | 915.51 | 3,299.86 | |
| Decrease/(Increase) in Bank balance other than cash and cash equivalents | 9.42 | (992.17) | |
| Decrease/(Increase) in Other Financial Assets | 140.91 | (202.86) | |
| Decrease/(Increase) in Other Non-financial Assets | (2.11) | (1.04) | |
| Increase/(Decrease) in Provision | – | – | |
| Increase/(Decrease) in Other Financial Liabilities | (76.78) | 47.58 | |
| Increase/(Decrease) in Other Non-financial Liabilities | 6.81 | (25.32) | |
| CASH GENERATED FROM OPERATIONS | 1,757.01 | 3,196.59 | |
| Direct Tax (Paid)/Refund | (227.64) | (315.21) | |
| NET CASH FROM/(USED IN) OPERATING ACTIVITIES | 1,529.36 | 2,881.38 | |
| B. | CASH FLOW FROM INVESTING ACTIVITIES: | ||
| Purchase of Fixed Assets | (17.21) | (2.11) | |
| Sale/(Purchase) of Investment | (4,236.10) | (2,432.47) | |
| NET CASH FROM/(USED IN) INVESTING ACTIVITIES | (4,253.32) | (2,434.57) | |
| C. | CASH FLOW FROM FINANCING ACTIVITIES | ||
| Increase/(Decrease) in Borrowings | 2,721.65 | 13.47 | |
| NET CASH FROM/(USED IN) FINANCING ACTIVITIES | 2,721.65 | 13.47 | |
| NET INCREASE IN CASH AND CASH EQUIVALENTS | (2.30) | 460.28 | |
| CASH AND CASH EQUIVALENTS (At the beginning of the year) | 481.56 | 21.28 | |
| CASH AND CASH EQUIVALENTS (At the end of the year) | 479.26 | 481.56 |