Niyogin Fintech Limited — Quarter ended 31 March 2026 (Published 14 May 2026)
The following tables are extracted from the provided quarterly results document (figures in Rupees in Lakhs unless otherwise stated).
| Sr. No. | Particulars | Quarter ended 31-03-2026 Audited | Quarter ended 31-12-2025 Unaudited | Quarter ended 31-03-2025 Audited | Year ended 31-03-2026 Audited | Year ended 31-03-2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Revenue from operations | |||||
| – Interest income | 1,948.23 | 2,111.22 | 1,643.35 | 8,236.88 | 5,800.84 | |
| – Fees and commission income | 599.90 | 422.45 | 648.78 | 1,957.71 | 1,719.30 | |
| – Net gain on fair value changes | 39.13 | 21.12 | 35.26 | 101.79 | 97.66 | |
| – Other operating income | 19.08 | 7.48 | 6.96 | 50.95 | 26.24 | |
| Total revenue from operations | 2,606.34 | 2,562.27 | 2,334.35 | 10,347.33 | 7,644.04 | |
| 2 | Other income | 388.16 | 826.64 | 104.18 | 1,445.36 | 193.70 |
| 3 | Total income (1+2) | 2,994.50 | 3,388.91 | 2,438.53 | 11,792.69 | 7,837.74 |
| 4 | Expenses | |||||
| (a) Finance costs | 435.22 | 416.83 | 240.30 | 1,486.54 | 854.88 | |
| (b) Fees and commission expenses | 1,266.69 | 1,166.03 | 1,277.50 | 5,111.02 | 3,794.91 | |
| (c) Impairment on financial instruments | 606.92 | 1,087.39 | 275.82 | 2,256.02 | 945.71 | |
| (d) Employee benefits expenses | 387.83 | 422.46 | 584.76 | 1,760.30 | 2,241.09 | |
| (e) Depreciation, amortization and impairment | 22.92 | 23.69 | 15.02 | 95.63 | 102.49 | |
| (f) Others expenses | 120.44 | 150.32 | 277.88 | 571.96 | 876.83 | |
| Total expenses | 2,840.02 | 3,266.72 | 2,671.28 | 11,281.47 | 8,815.91 | |
| 5 | Profit/ (Loss) before exceptional items and tax (3-4) | 154.48 | 122.19 | (232.75) | 511.22 | (978.17) |
| 6 | Exceptional items | – | – | – | – | – |
| 7 | Profit/ (Loss) before tax (5-6) | 154.48 | 122.19 | (232.75) | 511.22 | (978.17) |
| 8 | Tax expense: | |||||
| (a) Current tax | – | – | – | – | – | |
| (b) Deferred tax | – | – | – | – | – | |
| 9 | Profit/ (Loss) for the period/ year (7-8) | 154.48 | 122.19 | (232.75) | 511.22 | (978.17) |
| 10 | Other comprehensive income/ (loss) | |||||
| (a) Items that will not be reclassified to profit or loss | ||||||
| (i) Remeasurement of the defined benefit plans | (0.19) | 9.58 | (3.75) | 24.65 | 6.44 | |
| Other comprehensive income/ (loss) (net of tax) | (0.19) | 9.58 | (3.75) | 24.65 | 6.44 | |
| 11 | Total comprehensive income/ (loss) for the period (9+10) | 154.29 | 131.77 | (236.50) | 535.87 | (971.73) |
| 12 | Paid up equity share capital (Face value of Rs. 10) | 11,124.74 | 11,124.74 | 11,099.44 | 11,124.74 | 11,099.44 |
| 13 | Other Equity | – | – | – | 24,927.69 | 24,190.48 |
| 14 | Earnings per equity share (Refer note no. 11) | |||||
| (a) Basic (₹) | 0.14 | 0.11 | (0.23) | 0.46 | (1.01) | |
| (b) Diluted (₹) | 0.14 | 0.11 | (0.23) | 0.46 | (0.99) |
| Sr. No. | Particulars | As at 31-03-2026 (Audited) | As at 31-03-2025 (Audited) |
|---|---|---|---|
| 1 | ASSETS | ||
| (a) | Cash and cash equivalents | 1,198.50 | 6,305.24 |
| (b) | Bank balance other than cash and cash equivalents above | 2,539.40 | 1,038.63 |
| (c) | Receivables | ||
| (i) Trade receivables | 78.49 | 181.95 | |
| (ii) Other receivables | 1,065.78 | 1,176.23 | |
| (d) | Loans | 30,746.51 | 22,179.59 |
| (e) | Investments | 17,013.79 | 15,854.94 |
| (f) | Other financial assets | 188.95 | 263.90 |
| Total financial assets | 52,831.42 | 47,000.48 | |
| 2 | Non-financial assets | ||
| (a) | Current tax assets | 17.68 | 34.87 |
| (b) | Right of use asset | 173.15 | 237.57 |
| (c) | Property, plant and equipment | 20.59 | 29.97 |
| (d) | Intangible assets under development | – | – |
| (e) | Other non-financial assets | 438.45 | 412.36 |
| Total non-financial assets | 649.87 | 714.77 | |
| TOTAL ASSETS | 53,481.29 | 47,715.25 |
| Sr. No. | Particulars | As at 31-03-2026 (Audited) | As at 31-03-2025 (Audited) |
|---|---|---|---|
| LIABILITIES AND EQUITY | |||
| 1 | LIABILITIES | ||
| (a) | Financial liabilities | ||
| (i) Payables | |||
| a) total outstanding dues of micro enterprises and small enterprises | 5.07 | 55.56 | |
| b) total outstanding dues of creditors other than micro enterprises and small enterprises | 504.12 | 100.98 | |
| (b) | Borrowings (other than debt securities) | 9,861.11 | 8,915.01 |
| (c) | Debt Securities | 2,592.36 | – |
| (d) | Other financial liabilities | 2,010.91 | 1,628.93 |
| Total financial liabilities | 14,973.57 | 10,700.48 | |
| 2 | Non-financial liabilities | ||
| (a) | Provisions | 2,249.28 | 1,655.90 |
| (b) | Other non-financial liabilities | 206.01 | 68.95 |
| Total non-financial liabilities | 2,455.29 | 1,724.85 | |
| TOTAL LIABILITIES | 17,428.86 | 12,425.33 | |
| 3 | EQUITY | ||
| (a) | Equity share capital | 11,124.74 | 11,099.44 |
| (b) | Other equity | 24,927.69 | 24,190.48 |
| TOTAL EQUITY | 36,052.43 | 35,289.92 | |
| TOTAL LIABILITIES AND EQUITY | 53,481.29 | 47,715.25 |
| Particulars | For the year ended 31-03-2026 Audited | For the year ended 31-03-2025 Audited |
|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES : | ||
| Profit / (Loss) before tax | 511.22 | (978.17) |
| Adjustments : | ||
| Interest Income on Loans | (7,988.58) | (5,547.68) |
| Interest on Investments | (154.02) | (137.52) |
| Interest on deposits with banks | (90.91) | (112.08) |
| Depreciation and amortisation | 95.63 | 102.49 |
| Impairment on financial instruments | 2,256.02 | 945.71 |
| Employee share based payments | 120.60 | 307.48 |
| Interest expense on lease liability | 27.30 | 34.00 |
| Interest expense on borrowings (other than debt securities) | 1,221.43 | 801.56 |
| Interest expense on debt securities | 172.12 | – |
| Interest income on security deposit | (3.37) | (3.56) |
| Operating profit / (loss) before working capital changes | (3,832.56) | (4,587.77) |
| Adjustments for (increase) / decrease in operating assets: | ||
| Other receivables | 67.99 | (188.61) |
| Loans | (10,634.11) | (9,290.43) |
| Other financial assets | 58.33 | 24.60 |
| Other non-financial assets | (8.90) | 45.46 |
| Adjustments for increase / (decrease) in operating liabilities | ||
| Trade payables | 352.69 | (475.39) |
| Other financial liabilities | 446.92 | 914.53 |
| Provisions | 618.03 | 819.21 |
| Other non-financial liabilities | 137.06 | 4.89 |
| Net cash generated / (used) in operating activities | (12,794.55) | (12,733.51) |
| Interest paid | (1,401.92) | (801.82) |
| Cash inflow from interest income on loans | 7,955.67 | 5,571.23 |
| Net cash generated / (used) in operating activities | (6,240.80) | (7,964.10) |
| CASH FLOW FROM INVESTING ACTIVITIES : | ||
| Proceeds from sale of investment in mutual funds | 10,600.00 | 12,299.67 |
| Purchase of investments in mutual funds | (10,600.00) | (13,301.00) |
| Purchase of investments | (1,000.00) | – |
| Proceeds from / (Investment in) of Fixed Deposits (net) | (1,500.77) | 13.35 |
| Purchase of property, plant and equipments | (11.85) | (10.19) |
| Income from Investment / fixed deposits | 90.92 | 112.10 |
| Net cash generated / (used) in investing activities | (2,421.70) | (886.07) |
| CASH FLOW FROM FINANCING ACTIVITIES : | ||
| Proceeds from issue of shares | 25.30 | 7.05 |
| Proceeds from securities premium | 75.89 | 48.35 |
| Proceeds from issue of share warrants | – | 5,399.95 |
| Proceeds from Borrowings (other than debt securities) | 12,588.00 | 13,100.00 |
| Repayment of Borrowings (other than debt securities) | (11,643.08) | (8,682.93) |
| Proceeds from Debt Securities | 4,500.00 | – |
| Repayment of Debt Securities | (1,898.10) | – |
| Payment of lease liability | (92.25) | (87.85) |
| Net cash generated / (used) from financing activities | 3,555.76 | 9,784.57 |
| NET INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS | (5,106.74) | 934.40 |
| Add : Cash and cash equivalents at the beginning of the year | 6,305.24 | 5,370.84 |
| CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR | 1,198.50 | 6,305.24 |
| Components of Cash and Cash Equivalents | ||
| – Cash on hand | – | – |
| – Balance with bank forming part of cash and cash equivalent | 1,043.43 | 3,595.08 |
| – In fixed deposits (with original maturity of 3 months or less) | 155.07 | 2,710.16 |
| Total | 1,198.50 | 6,305.24 |
| Particulars | Quarter ended 31-03-2026 Audited | Quarter ended 31-12-2025 Unaudited | Quarter ended 31-03-2025 Audited | Year ended 31-03-2026 Audited | Year ended 31-03-2025 Audited |
|---|---|---|---|---|---|
| Debt Equity Ratio (No. of Times) | 0.35 | 0.31 | 0.25 | 0.35 | 0.25 |
| Debt Service Coverage Ratio | N.A. | N.A. | N.A. | N.A. | N.A. |
| Interest Service Coverage Ratio | N.A. | N.A. | N.A. | N.A. | N.A. |
| Net Worth | 36,052.43 | 35,876.62 | 35,289.92 | 36,052.43 | 35,289.92 |
| Capital Redemption |