LAXMI INDIA FINANCE LIMITED — Quarter ended Mar 31, 2026 (also includes year ended Mar 31, 2026)
Optional commentary: The document contains multiple filings; the main financial statement tables below are for the quarter ended March 31, 2026 and comparative periods, along with the audited year ended March 31, 2026.
| Particulars | For Quarter ended Mar 31, 2026 (Unaudited) | For Quarter ended Dec 31, 2025 (Unaudited) | For Quarter ended Mar 31, 2025 (Unaudited) | For Year ended Mar 31, 2026 (Audited) | For Year ended Mar 31, 2025 (Audited) |
|---|---|---|---|---|---|
| I Revenue from Operations | 8,836.63 | 7,198.63 | 7,191.18 | 29,911.25 | 23,131.24 |
| Interest Income | 8,499.77 | 6,288.21 | 7,193.94 | 15,573.04 | 13,434.34 |
| Fees and Commission | (51.95) | 39.53 | (97.01) | 2,373.43 | 9.36 |
| Net Gain/(Loss) On Fair Value Changes | 9,284.45 | 7,883.73 | 7,471.11 | 31,702.72 | 24,571.68 |
| Other Income From Operations | 9,346.97 | 7,982.40 | 7,491.83 | 31,959.01 | 24,803.77 |
| Total Income (I+II) | 3,625.22 | 3,403.48 | 3,166.72 | 11,462.74 | 5,402.73 |
| IV Expense: | |||||
| Finance Cost on financial instruments | 254.56 | 78.43 | 444.24 | 1,189.06 | 5,402.73 |
| Impairment & Amortisation Expense (Refer note no.10) | 1,916.82 | 1,978.17 | 1,490.10 | 5,402.73 | 190.05 |
| Employee Benefit Expenses | 68.65 | 63.98 | 56.98 | 1,901.05 | 190.05 |
| Depreciation & Amortisation on Fair Value Changes | 773.30 | (66.76) | 51.69 | 1,823.68 | 1,068.26 |
| Other Expenses | (6,038.55) | (5,429.60) | (5,595.95) | 20,068.26 | 24,803.77 |
| Total Expenses (IV) | 2,707.87 | 1,342.80 | 1,897.88 | 4,735.51 | 4,735.51 |
| V Profit/(Loss) before exceptional items & Tax (III-IV) | 536.35 | 482.63 | 371.57 | 1,506.00 | (12.59) |
| VI Exceptional Items | 119.99 | (151.07) | 69.29 | (364.47) | 3.17 |
| VII Profit/(Loss) Before Tax (V-VI) | 656.24 | 336.58 | 440.86 | 1,135.07 | (9.42) |
| VIII Tax Expense: | |||||
| Current Tax | 2,051.63 | 1,006.22 | 1,457.02 | (9.42) | (9.42) |
| Deferred Tax | |||||
| Tax For Earlier Year | |||||
| Profit / (Loss) for the Year (VII-VIII) | |||||
| IX Profit / (Loss) for Earlier Year (III-VIII) | (7.33) | (3.26) | (10.89) | (9.42) | (9.42) |
| X Other Comprehensive Income | |||||
| Items that will not be reclassified to profit or loss | 0.84 | 0.82 | 2.74 | (8.15) | (8.15) |
| Items that will be reclassified to profit or loss | (5.48) | (2.44) | (8.15) | (8.15) | (8.15) |
| Subtotal(A) | |||||
| (B) Loss | (5.48) | – | (7.33) | (8.15) | (8.15) |
| XI Total Other Comprehensive Income (A+B) | |||||
| XII Total Comprehensive Income for the period (A+B) | 1,451.52 | 1,003.78 | 4,967.59 | 3,591.01 | |
| XIII Paid up Equity Share Capital | 2,090.72 | 2,613.39 | 2,613.39 | 2,090.72 | 2,3098.42 |
| Other Equity | |||||
| Earnings Per Share (in ₹) | |||||
| Basic (in ₹) | 4.55 | 1.90 | 10.20 | 8.78 | 8.78 |
| Diluted (in ₹) | 4.55 | 1.90 | 10.20 | 5.00 | 5.00 |
| Particulars | As at Mar 31, 2026 | As at Mar 31, 2025 |
|---|---|---|
| I. ASSETS | ||
| (1) Financial Assets | ||
| (a) Cash and Cash Equivalents | 4,235.64 | 10,242.99 |
| (b) Bank balance other than Cash and cash equivalents | 9,292.25 | 11,233.93 |
| (c) Receivables | 20.87 | 17.12 |
| (d) Loans | 1,48,009.61 | 1,12,691.15 |
| (e) Investments | 15,891.27 | 2,927.41 |
| (f) Other Financial Asset | 1,852.53 | 2,181.51 |
| Total Financial Assets | 1,79,302.17 | 1,39,294.10 |
| (2) Non-Financial Assets | ||
| (a) Current tax Assets | 34.11 | 34.62 |
| (b) Deferred tax Assets (Net) | 421.80 | – |
| (c) Property, Plant and Equipment | 1,706.54 | 1,276.35 |
| (d) Capital Work in progress (CWIP) | – | – |
| (e) Intangible Assets under development | 2.37 | 4.98 |
| (f) Other Intangible Assets | 7.61 | 7.86 |
| (g) Other Non-financial assets | 303.36 | 633.94 |
| Total Non-financial Assets | 2,475.79 | 1,957.75 |
| Total Assets | 1,81,777.96 | 1,41,251.85 |
| II. LIABILITIES AND EQUITY | ||
| Liabilities | ||
| (1) Financial Liabilities | ||
| (a) Payable | ||
| (i) Trade Payables – total outstanding dues of micro enterprises and small enterprises | 2.61 | 2.61 |
| (i) Trade Payables – total outstanding dues of creditors other than micro enterprises and small enterprises | 152.01 | 192.21 |
| (ii) Other Payables – total outstanding dues of micro enterprises and small enterprises | – | – |
| (ii) Other Payables – total outstanding dues of creditors other than micro enterprises and small enterprises | 131.83 | 134.60 |
| (b) Debt Securities | 6,156.10 | 2,738.55 |
| (c) Borrowings (Other than Debt Securities) | 1,26,778.97 | 1,10,172.89 |
| (d) Subordinated Liabilities | 796.13 | 794.87 |
| (e) Other Financial Liabilities | 709.39 | 879.17 |
| Total Financial Liabilities | 1,34,727.03 | 1,14,914.90 |
| (2) Non-Financial Liabilities | ||
| (a) Current Tax Liabilities | 35.08 | 67.43 |
| (b) Provisions | 269.40 | 155.73 |
| (c) Deferred Tax Liabilities (Net) | – | 129.67 |
| (d) Other Non-financial liabilities | 199.09 | 194.98 |
| Total Non-Financial Liabilities | 503.57 | 547.81 |
| Total liabilities | 1,35,230.61 | 1,15,462.71 |
| Equity | ||
| (a) Equity Share capital | 2,613.39 | 2,090.72 |
| (b) Other Equity | 43,933.96 | 23,698.42 |
| Total Equity | 46,547.35 | 25,789.14 |
| Total Liabilities and Equity | 1,81,777.96 | 1,41,251.85 |
| Particulars | For the period ended Mar 31, 2026 | For the period ended Mar 31, 2025 |
|---|---|---|
| A. Cash Flow from Operating Activity | ||
| Profit before tax | 6,604.71 | 4,735.51 |
| Adjustments for: | ||
| Depreciation, Amortisation & Impairment | 229.27 | 190.05 |
| Fair Value change of Investments | (177.65) | (3.39) |
| Impairment on financial instruments | 1,405.40 | 1,189.06 |
| Finance Cost on Lease Liability | 25.05 | 18.06 |
| Income on Derecognised (assigned) Loans | (752.65) | (808.98) |
| Upfront Gain on ARC | (137.48) | 1.11 |
| Interest income on Security deposit | (0.72) | (0.55) |
| Provision for Gratuity | 94.79 | 25.06 |
| Employee share based payment expenses | 64.84 | 41.03 |
| Gain on Lease Liabilities | – | (0.92) |
| (Gain)/Loss on Disposal of Fixed Assets | (7.07) | (0.84) |
| Operating profit before working capital changes | 7,348.48 | 5,385.20 |
| Adjustment for: | ||
| (Increase)/decrease in Loans | (36,478.26) | (32,268.09) |
| (Increase)/decrease in Receivables | (3.75) | 14.22 |
| (Increase)/decrease in other financial assets | 1,046.82 | 1,064.64 |
| (Increase)/decrease in Bank balance other than Cash and cash | 1,941.68 | (3,937.65) |
| (Increase)/decrease in non financial assets | 330.50 | (448.00) |
| Increase/(decrease) in other financial liabilities | (135.57) | 286.30 |
| Increase/(decrease) in non financial liabilities | 4.11 | 26.48 |
| Increase/(decrease) in Payables | (42.97) | 88.88 |
| Increase/(decrease) in current tax liabilities | – | (61.05) |
| Increase/(decrease) in provisions | – | 0.41 |
| Total of changes in working capital | (33,337.44) | (35,233.86) |
| Cash generated from operations | (25,988.96) | (29,848.66) |
| Income Tax Paid(net of refund) | (2,010.19) | (1,277.76) |
| Net Cash from/(used in) Operating Activity (A) | (27,999.15) | (31,126.42) |
| B. Cash Flow from Investing Activity | ||
| Purchase/Sales of property, plant and equipment and intangible | (649.52) | (365.79) |
| Purchase/Sale of Investments | (12,786.21) | (1,472.92) |
| Net Cash Flow from/(used in) Investing Activity (B) | (13,435.75) | (1,838.71) |
| C. Cash Flow from Financing Activity | ||
| Issue of equity shares | 522.68 | 104.44 |
| Share Premium on issue of equity shares | 15,993.97 | 1,879.85 |
| Proceeds from / (Repayment of) Borrowings | 16,606.08 | 34,799.02 |
| Proceeds from / (Repayment of) Subordinated Liability | 1.25 | 1.32 |
| Proceeds from / (Repayment of) debt securities | 3,417.55 | 2,238.34 |
| Expenses related to Capital Issuance | (1,054.71) | – |
| Payment of Lease Liabilities | (59.26) | (41.83) |
| Net Cash Flow from Financing Activity (C) | 35,427.55 | 38,981.13 |
| Net increase in cash and cash equivalents (A+B+C) | (6,007.35) | 6,015.99 |
| Cash and cash equivalents at the beginning of the year | 10,242.99 | 4,227.00 |
| Cash and cash equivalents at the close of the year | 4,235.64 | 10,242.99 |
| Net increase in cash and cash equivalents | (6,007.35) | 6,015.99 |
| Particulars | As at Mar 31, 2026 |
|---|---|
| Cash in hand | 73.29 |
| Balances with Bank | 4,162.35 |
| Total | 4,235.64 |
| Location | Address | Contact Details |
|---|---|---|
| Jaipur | “Arihant”, C-44/45, Greater Kailash Colony, Lal Kothi, Tonk Road, Jaipur, Rajasthan – 302 015 | Phone: 0141-4038223 / 2741824 / Fax: 0141-4034824 email: bapnasc@gmail.com |
| Vadodara | 74-76, Gayatri Chambers, R C Dutt Road, Near Railway Station, Alkapuri, Vadodara, Gujarat – 390 005 | Phone: 0265-2331056 / 2334365 |
| New Delhi | Plot No. 3-Th-78, No. A4, Maidan Garhi, New Delhi – 110 068 | |
| Udaipur | Second Floor, 2 Hazareshwar Colony, Hospital Road, Udaipur-313001 |
| S.no | ISIN | Facility | Mode of Issue | Type of Charge | Outstanding Amount as on 31st Mar 2026 (Rs. in Cr) |
|---|---|---|---|---|---|
| 1. | INE06WU07064 | Listed NCD | Private Placement | Secured | 12.44* |
| 2. | INE06WU07072 | Listed NCD | Private Placement | Secured | 49.12* |
| Column A | Particulars | Column B
(Description of assets for which this certificate given) | Column C
Exclusive Charge | Column D
Partly Pass Charge | Column E
Partly Pass Charge | Column F(i)
Yes/No | Column F(ii) | Column G
Book Value | Column H
Elimination amount (in amount in respective) | Column I
Market value (for assets excluding security) | Column J
Related to only those items covered by this certificate | Column K | Column L | Column M | Column N | Column O | Column P |
|—|—|—|—|—|—|—|—:|—:|—:|—:|—|—|—|—|—|—|
| ASSETS | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Plant and Equipment | | | | | | NO | NO | 6979.44 | 1706.54 | 6979.44 | 6979.44 | 6979.44 | 6156.10 | 6156.10 | 6156.10 | 6156.10 | 112 |
| Capital Work-in-Progress | | | | | | | NO | NO | – | – | – | – | – | – | – | – | – | – |
| Investments (Investment in financial assets) | | | | | | NO | NO | 13260.47 | 7.61 | 4255.64 | 4255.64 | 4255.64 | | | | | |
| Goodwill | |