Baid Finserv Limited — Quarter and year ended March 31, 2026
| S.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) |
|---|---|---|---|---|---|---|
| 31-03-2026 (Audited) | 31-12-2025 (Unaudited) | 31-03-2025 (Audited) | 31-03-2026 (Audited) | 31-03-2025 (Audited) | ||
| Income | ||||||
| 1 | Revenue from Operations | 2,501.48 | 2,462.88 | 2,211.43 | 9,726.58 | 8,198.16 |
| a. Interest Income | 2,032.18 | 2,002.20 | 1,768.90 | 7,854.33 | 6,717.54 | |
| b. Dividend Income | 0.07 | – | – | 0.17 | 0.52 | |
| c. Rental Income | 0.63 | 0.63 | 0.63 | 2.52 | 2.52 | |
| d. Fees and Commission Income | 46.08 | 59.64 | 66.39 | 205.61 | 254.76 | |
| e. Net gain on fair value Changes | – | – | – | – | – | |
| f. Net gain on derecognition of financial instruments under amortised | – | – | – | – | – | |
| g. Sale of Products | 422.53 | 400.41 | 374.91 | 1,663.96 | 1,218.90 | |
| h. Sale of Services | – | – | – | – | – | |
| i. Net gain from F & O | – | – | – | – | – | |
| j. Other Operating Revenue | – | – | 0.60 | – | 3.93 | |
| 2 | Other Income | 55.95 | 109.59 | 2.17 | 192.20 | 56.42 |
| 3 | Total Income (1+2) | 2,557.43 | 2,572.48 | 2,213.60 | 9,918.78 | 8,254.58 |
| Expenses | ||||||
| a. Cost of material consumed | – | – | – | – | – | |
| b. Purchase of Stock -in -trade | – | – | – | – | – | |
| c. Changes in inventories of finished goods, work-in-progress and stock-in-trade | 423.52 | 386.10 | 371.72 | 1,646.23 | 1,215.18 | |
| d. Employee benefits expense | 277.33 | 257.69 | 234.66 | 1,011.00 | 948.22 | |
| e. Finance Costs | 780.99 | 818.30 | 734.20 | 3,196.79 | 2,934.06 | |
| f. Fees and Commission expense | 75.81 | 84.08 | 88.95 | 342.31 | 302.47 | |
| g. Depreciation, depletion and amortisation expense | 24.18 | 24.97 | 18.78 | 93.60 | 73.01 | |
| h. Net loss on fair value charges | – | – | – | – | – | |
| i. Net loss on derecognition of financial instruments under amortised cost category | – | – | – | – | – | |
| j. Impairment on financial instruments | 541.00 | 119.98 | 37.60 | 772.85 | 157.07 | |
| Other expenses | 217.95 | 235.62 | 221.95 | 848.70 | 810.92 | |
| 4 | Total Expenses | 2,340.78 | 1,926.73 | 1,707.85 | 7,911.48 | 6,440.93 |
| 5 | Profit/Loss before Exceptional and extraordinary items and tax (3-4) | 216.65 | 645.74 | 505.75 | 2,007.30 | 1,813.65 |
| 6 | Exceptional Items | – | – | – | – | – |
| 7 | Profit/Loss before extraordinary items and tax (5+6) | 216.65 | 645.74 | 505.75 | 2,007.30 | 1,813.65 |
| 8 | Extraordinary Items | – | – | – | – | – |
| 9 | Profit before Tax (7-8) | 216.65 | 645.74 | 505.75 | 2,007.30 | 1,813.65 |
| 10 | Tax expenses | 50.95 | 170.69 | 141.88 | 509.81 | 469.10 |
| – Current Tax | 54.53 | 162.53 | 127.30 | 505.24 | 454.51 | |
| – Deferred Tax | (3.58) | 1.48 | 1.48 | (3.58) | 1.48 | |
| – Previous Period | – | 8.15 | 13.10 | 8.15 | 13.10 | |
| 11 | Profit for the period from continuing operations (9-10) | 165.70 | 475.06 | 363.87 | 1,497.49 | 1,344.55 |
| 12 | Profit/loss from discontinuing operations | – | – | – | – | – |
| 13 | Tax expenses from discontinuing operations | – | – | – | – | – |
| 14 | Profit/loss from discontinuing operations (after tax) | – | – | – | – | – |
| 15 | Profit for the period | 165.70 | 475.06 | 363.87 | 1,497.49 | 1,344.55 |
| 16 | Other Comprehensive Income (OCI) | |||||
| A) (i) Items that will not be reclassified to profit or loss | – | – | – | – | – | |
| Fair value changes on equity instruments through other comprehensive income | – | – | – | – | – | |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | – | – | – | – | – | |
| Sub Total (A) | – | – | – | – | – | |
| 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 | – | – | – | – | – | |
| Sub Total (B) | – | – | – | – | – | |
| Other Comprehensive Income (A+B) | – | – | – | – | – | |
| 17 | Total Comprehensive Income for the period (15+16) | 165.70 | 475.06 | 363.87 | 1,497.49 | 1,344.55 |
| 18 | Paid up equity share capital (Face Value Rs. 2/- per share) | 3,097.76 | 3,001.71 | 2,401.37 | 3,097.76 | 2,401.37 |
| 19 | Reserve excluding Revaluation Reserves | – | – | – | 19,909.68 | 15,501.74 |
| 20 | Earning Per Share (EPS)(not annualised) In Rs. | |||||
| – Basic | 0.07 | 0.37 | 0.30 | 1.15 | 1.12 | |
| – Diluted | – | – | – | – | – |
| PARTICULARS | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|
| Rs. In Lakhs | ||
| I. ASSETS | ||
| (1) Financial Assets | ||
| (a) Cash & Cash Equivalents | 709.10 | 1,131.45 |
| (b) Bank Balance other than Cash & Cash Equivalents | 177.97 | 422.86 |
| (c) Derivative financial instruments | – | – |
| (d) Receivables | – | – |
| (i) Trade Receivables | – | – |
| (ii) Other Receivables | 3.67 | 3.75 |
| (e) Loans | 48,639.73 | 40,265.13 |
| (f) Investments | 1,569.51 | 950.47 |
| (g) Other Financial Assets | 869.45 | 652.79 |
| Sub-Total – Financial Assets | 51,969.43 | 43,426.45 |
| (2) Non-Financial Assets | ||
| (a) Inventories | 19.13 | 103.93 |
| (b) Current Tax Assets (Net) | – | – |
| (c) Deferred Tax Assets (Net) | – | – |
| (d) Investment Property | – | – |
| (e) Biological Assets other than bearer plants | – | – |
| (f) Property, plant and equipment | 565.00 | 506.56 |
| (g) Capital work-in progress | – | – |
| (h) Intangible assets under developments | – | – |
| (i) Goodwill | – | – |
| (j) Other intangible assets | 26.44 | 18.03 |
| (k) Other Non Financial Assets (to be specified) | ||
| (i) CGST Input | 66.81 | 58.75 |
| (ii) SGST Input | 67.25 | 59.21 |
| (iii) IGST Input | 36.72 | 35.29 |
| (iv) Others | 1,156.85 | 1,196.39 |
| Sub-Total – Non Financial Assets | 1,938.20 | 1,978.17 |
| TOTAL – ASSETS | 53,907.63 | 45,404.61 |
| II. EQUITY & LIABILITIES | ||
| (1) LIABILITIES | ||
| (1.1) Financial Liabilities | ||
| (a) Derivative Financial Instruments | – | – |
| (b) Payables | – | – |
| (i) Trade payables | ||
| (i) Total outstanding dues of micro enterprises and small enterprises | 3.57 | – |
| (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises | 329.35 | 145.60 |
| (ii) Other payables | – | – |
| (i) Total outstanding dues of micro enterprises and small enterprises | – | – |
| (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises | – | – |
| (c) Debt Securities | – | – |
| (d) Borrowings (other than debt securities) | 28,538.28 | 25,536.37 |
| (e) Deposits | – | – |
| (f) Subordinated Liabilities | – | – |
| (g) Other Financial Liabilities | 1,075.25 | 1,222.78 |
| Sub Total-Financial Liabilities | 29,946.44 | 26,904.75 |
| (1.2) Non-Financial Liabilities | ||
| (a) Current Tax Liabilities (net) | 508.96 | 458.25 |
| (b) Provisions | 50.44 | 1.11 |
| (c) Deferred tax liabilities (Net) | 37.79 | 41.37 |
| (d) Other Non-Financial Liabilities | 84.60 | 96.00 |
| Sub Total-Non Financial Liabilities | 681.79 | 596.72 |
| TOTAL LIABILITIES | 30,628.23 | 27,501.47 |
| (2) Equity | ||
| (a) Equity Share Capital | 3,097.76 | 2,401.37 |
| (b) Other Equity | 20,181.64 | 15,501.77 |
| TOTAL EQUITY | 23,279.40 | 17,903.14 |
| TOTAL EQUITY AND LIABILITIES | 53,907.63 | 45,404.61 |
| Type of Borrower | Exposure to accounts classified as Standard consequent to implementation of resolution plan- Position as at the end of previous half year (A) | Of aggregate debt that slipped into NPA during the half year (B) | Of amount written off during the half year (C) | Of amount paid by the borrowers during the half year (D) | Exposure to accounts classified as Standard consequent to implementation of resolution plan- Position as at the end of this half year (E)* |
|---|---|---|---|---|---|
| Personal Loans | |||||
| Corporate Loans* | NIL | ||||
| Of which MSMEs | |||||
| Others | |||||
| Total |
| Particulars | Quarter ended March 31, 2026 (Rs. In Lakhs) | Year ended March 31, 2026 (Rs. In Lakhs) |
|---|---|---|
| No. of accounts | NIL | 275 |
| Aggregate principal outstanding of loans transferred | NIL | 937.69 |
| Weighted average residual tenor of the loans transferred | NIL | 26 Months |
| Net book value of loans transferred (at the time of transfer) | NIL | 825.17 |
| Aggregate consideration | NIL | 750.16 |
| Additional consideration realized in respect of accounts transferred in earlier years | NIL | NIL |
| Quantum of excess provisions reversed to the profit and loss account on account of sale of stressed loans | NIL | 112.52 |
| Particulars | Quarter ended March 31, 2026 (Rs. In Lakhs) DA Transactions | Year ended March 31, 2026 (Rs. In Lakhs) DA Transactions |
|---|---|---|
| Count of loans accounts acquired | 77 | 152 |
| Amount of loan accounts acquired (Rs. in |