Ashika Credit Capital Ltd. — Quarter and year ended 31st March 2026
| Particulars | As at 31st March, 2026 (Audited) | As at 31st March, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| 1. Financial Assets | ||
| (a) Cash and Cash Equivalents | 2,450.51 | 1,079.82 |
| (b) Bank Balance other than (a) above * | 11.22 | 17.80 |
| (c) Receivables | ||
| (i) Trade receivables | – | – |
| (ii) Other receivables | 91.26 | 133.14 |
| (d) Loans | 17,400.49 | 9,759.64 |
| (e) Investments | 97,763.54 | 75,995.92 |
| (f) Other Financial Assets | 218.82 | 55.50 |
| Total Financial Assets | 1,17,935.84 | 87,041.82 |
| 2. Non-Financial Assets | ||
| (a) Current Tax Assets (net) | 537.86 | – |
| (b) Deferred Tax Assets (net) | – | 40.45 |
| (c) Investment Property | 3,437.70 | 2,695.07 |
| (d) Property, Plant and Equipment | 82.90 | 91.01 |
| (e) Capital Work-in Progress | 26.54 | – |
| (f) Other Non-Financial Assets | 384.74 | 824.83 |
| Total Non-Financial Assets | 4,469.74 | 3,651.36 |
| TOTAL ASSETS | 1,22,405.58 | 90,693.18 |
| LIABILITIES AND EQUITY | ||
| LIABILITIES | ||
| 1. Financial Liabilities | ||
| (a) Derivatives financial instrument | 190.68 | 89.37 |
| (b) Payables | ||
| (I) Trade payables | – | – |
| (i) Total outstanding dues of micro enterprises and small enterprises | – | – |
| (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises | – | – |
| (II) Other Payables | ||
| (i) Total outstanding dues of micro enterprises and small enterprises | 11.18 | 17.48 |
| (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,897.57 | 26.27 |
| (c) Borrowings (Other than Debt Securities) | 12,938.30 | 818.60 |
| (d) Other Financial Liabilities | 94.45 | 70.30 |
| Total Financial Liabilities | 15,132.18 | 1,022.02 |
| 2. Non-Financial Liabilities | ||
| (a) Current Tax Liabilities (net) | 8.03 | 289.80 |
| (b) Provisions | 44.07 | 38.66 |
| (c) Deferred Tax Liabilities (net) | 1,679.72 | – |
| (d) Other Non-Financial Liabilities | 58.50 | 72.72 |
| Total Non-Financial Liabilities | 1,790.32 | 401.18 |
| 3. EQUITY | ||
| (a) Equity Share Capital | 4,472.66 | 3,310.95 |
| (b) Other Equity | 1,01,010.42 | 85,959.03 |
| Total Equity | 1,05,483.08 | 89,269.98 |
| TOTAL LIABILITIES AND EQUITY | 1,22,405.58 | 90,693.18 |
| Particulars | Quarter ended 31-Mar-26 (Audited) (Refer Note-14) | Quarter ended 31-Dec-25 (Unaudited) | Quarter ended 31-Mar-25 (Audited) (Refer Note-14) | Year ended 31-Mar-26 (Audited) | Year ended 31-Mar-25 (Audited) |
|---|---|---|---|---|---|
| Revenue from Operations | |||||
| Interest Income | 512.87 | 499.44 | 546.66 | 1,922.75 | 982.56 |
| Dividend Income | 184.96 | 37.91 | 9.88 | 592.71 | 276.93 |
| Net gain on fair value changes | 284.02 | 199.14 | – | 6,810.16 | 7,822.19 |
| Fees & Commission Income | 18.76 | – | – | 28.74 | – |
| Total Revenue from Operations | 1,000.61 | 736.49 | 556.54 | 9,354.36 | 9,081.68 |
| Other Income | 38.59 | 47.69 | 8.97 | 154.17 | 146.58 |
| Total Income | 1,039.20 | 784.18 | 565.51 | 9,508.53 | 9,228.26 |
| Expenses | |||||
| Finance Costs | 207.47 | 139.11 | 564.81 | 537.68 | 1,930.48 |
| Net loss on fair value changes | 2,303.02 | 579.70 | 5,591.98 | – | 1,023.75 |
| Impairment on Financial Instruments (net) | 374.30 | (37.40) | (124.98) | 420.79 | 54.52 |
| Employee Benefits Expenses | 177.85 | 171.84 | 100.19 | 591.28 | 371.63 |
| Depreciation, Amortisation and Impairment Expense | 20.51 | 18.40 | 31.82 | 74.04 | 62.96 |
| Other Expenses | 236.46 | 226.43 | 349.77 | 1,082.65 | 1,193.30 |
| Total Expenses | 3,319.61 | 1,098.08 | 6,513.59 | 2,706.44 | 4,636.64 |
| Profit/ (Loss) Before Exceptional Items & Tax | (2,280.41) | (313.90) | (5,948.08) | 6,802.09 | 4,591.62 |
| Exceptional Items | – | – | – | – | – |
| Profit/ (Loss) Before Tax | (2,280.41) | (313.90) | (5,948.08) | 6,802.09 | 4,591.62 |
| Tax Expense: | |||||
| (a) Current Tax | (87.70) | 49.86 | (288.61) | 594.28 | 874.90 |
| (b) Deferred Tax | 1,284.52 | 512.44 | (2,064.66) | 1,712.83 | (527.92) |
| (c) Tax in respect of earlier years | (39.09) | 1.18 | (0.05) | (31.55) | 8.67 |
| Total Tax Expense | 1,157.73 | 563.48 | (2,353.32) | 2,275.56 | 355.65 |
| Profit/ (Loss) After Tax | (3,438.14) | (877.38) | (3,594.76) | 4,526.53 | 4,235.97 |
| Other Comprehensive Income | |||||
| Items that will not be reclassified to Profit or Loss | |||||
| – Remeasurement Gain/ (Loss) on Defined Benefit Plans | 9.08 | (2.67) | 0.42 | 1.07 | (0.48) |
| – Fair Valuation of Equity Instruments through OCI | 28.12 | – | 185.51 | 28.12 | 185.51 |
| – Income tax on above | (9.37) | 0.67 | (46.80) | (7.35) | (46.57) |
| Total Other Comprehensive Income (net of tax) | 27.83 | (2.00) | 139.13 | 21.84 | 138.46 |
| Total Comprehensive Income | (3,410.31) | (879.38) | (3,455.63) | 4,548.37 | 4,374.43 |
| Particulars | Year ended 31st March, 2026 (Audited) | Year ended 31st March, 2025 (Audited) |
|---|---|---|
| A. Cash Flow from Operating Activities | ||
| Profit / (Loss) Before Tax | 6,802.10 | 4,591.63 |
| Adjustments for: | ||
| Interest Income | (1,922.75) | (982.56) |
| Dividend Income | (592.71) | (276.93) |
| Depreciation, Amortisation and Impairment Expense | 74.04 | 62.96 |
| Impairment on Financial Instruments (Net) | 420.79 | 54.52 |
| Finance Costs | 537.68 | 1,930.48 |
| Loss on disposal of assets | 0.97 | – |
| Sundry Liabilities Written Back | (0.18) | – |
| Provision for Gratuity | 32.82 | 4.69 |
| Net unrealised fair value loss / (gain) on investments | (2,351.70) | 910.49 |
| Interest on income tax refund | (7.60) | (3.25) |
| Interest on income tax | – | 25.97 |
| Operating profit / (loss) before working capital changes | 2,993.46 | 6,318.00 |
| Adjustments for: | ||
| (Increase) / Decrease in Bank Balances Other Than Cash & Cash Equivalents | 6.59 | 2,477.65 |
| (Increase) / Decrease in Receivables | 1.48 | 1,721.42 |
| (Increase) / Decrease in Loans | (7,919.31) | (6,260.00) |
| (Increase) / Decrease in Investments | (5,624.32) | (26,894.02) |
| (Increase) / Decrease in Other Financial Assets | (3.65) | 303.21 |
| (Increase) / Decrease in Other Non-Financial Assets | (35.09) | (7.50) |
| Increase / (Decrease) in Derivatives Financial instrument | 101.31 | 72.32 |
| Increase / (Decrease) in Payables | 1,865.00 | (1,357.32) |
| Increase / (Decrease) in Other Financial Liabilities | 4.57 | (124.46) |
| Increase / (Decrease) in Other Non-Financial Liabilities | (14.23) | 18.65 |
| Cash Generated (Used) in Operations | (8,624.19) | (23,732.05) |
| Advance taxes paid (Including Tax Deducted at Source and net of Refunds) | (849.18) | (888.60) |
| Dividend Received | 432.95 | 276.93 |
| Cash Flow from Interest Income on Financial Assets | 1,922.75 | 982.56 |
| Cash Outflow towards Finance Costs | (537.68) | (1,930.48) |
| Net Cash Generated from (Used in) Operating Activities (A) | (7,655.35) | (25,291.64) |
| B. Cash Flow from Investing Activities | ||
| Advance for Purchase of Property, Plant and Equipment | (50.00) | (213.10) |
| Purchase of Investment Property | (805.60) | – |
| Purchase of Property, Plant and Equipment | (30.47) | (76.04) |
| Investment in Subsidiary | (1,000.00) | – |
| Net Cash Generated from (Used in) Investing Activities (B) | (1,886.07) | (289.14) |
| C. Cash Flow from Financing Activities | ||
| Dividend Paid | (6.59) | (1.00) |
| Investment in Subsidiary | (12,863.34) | – |
| Money Received against share warrants | – | 6,674.28 |
| Issue of Equity Shares | 11,664.71 | 35,685.47 |
| Net Amount received from borrowings (other than debt securities) | 12,119.31 | (16,475.35) |
| Net Cash Generated from (Used in) Financing Activities (C) | 10,914.09 | 25,883.40 |
| Net Increase/(Decrease) in Cash and Cash Equivalents (A+B+C) | 1,372.67 | 302.62 |
| Cash and Cash Equivalents at the beginning of the year | 1,080.85 | 778.23 |
| Cash and Cash Equivalents at the end of the year* | 2,453.52 | 1,080.85 |
| Particulars | As at 31st March, 2026 (Audited) | As at 31st March, 2025 (Audited) |
|---|---|---|
| (a) Cash on hand | 39.25 | 51.61 |
| (b) Balances with Banks – in Current Account | 2,414.27 | 1,029.24 |
| Less: Impairment loss allowance | 3.02 | 1.05 |
| Total Cash and Cash Equivalents at the end of the year | 2,450.50 | 1,079.80 |
| Particulars | As at 31-Mar-26 (Audited) | As at 31-Mar-25 (Audited) |
|---|---|---|
| ASSETS | ||
| 1. Financial Assets | ||
| (a) Cash and Cash Equivalents | 8,170.87 | 3,251.92 |
| (b) Bank Balance other than (a) above * | 40,367.89 | 35,349.82 |
| (c) Receivables | ||
| (i) Trade receivables | 6,431.06 | 5,211.40 |
| (ii) Other receivables | 536.00 | 390.15 |
| (d) Loans | 35,755.14 | 19,970.33 |
| (e) Investments | 72,285.82 | 67,387 |