SBFC Finance Limited — Quarter ended March 31, 2026 (and year ended March 31, 2026)
| Sr No. | Particulars | Quarter ended March 31, 2026 (Audited) (Refer Note 13) |
Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Audited) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| (I) | Revenue from operations | |||||
| (a) Interest income | 4,225.15 | 3,973.09 | 3,293.87 | 15,542.52 | 11,963.46 | |
| (b) Fees and commission income | 274.19 | 280.90 | 228.03 | 1,058.54 | 699.14 | |
| (c) Net gain on fair value changes | 23.22 | (11.54) | 70.65 | 130.84 | 176.95 | |
| (d) Other operating income | 17.77 | 13.21 | 13.18 | 56.31 | 211.61 | |
| Total revenue from operations | 4,540.33 | 4,255.66 | 3,605.73 | 16,788.21 | 13,051.16 | |
| (II) | Other income | 1.09 | 2.48 | 5.96 | 6.81 | 9.93 |
| (III) | Total income (I + II) | 4,541.42 | 4,258.14 | 3,611.69 | 16,795.02 | 13,061.09 |
| (IV) | Expenses | |||||
| (a) Finance costs | 1,474.28 | 1,359.32 | 1,179.94 | 5,373.74 | 4,192.44 | |
| (b) Impairment on financial instruments | 370.37 | 326.74 | 208.56 | 1,254.91 | 737.20 | |
| (c) Employee benefits expense | 762.10 | 678.05 | 682.56 | 2,861.04 | 2,532.32 | |
| (d) Depreciation and amortisation expense | 50.07 | 49.86 | 45.56 | 201.09 | 168.08 | |
| (e) Other expenses | 243.31 | 265.47 | 237.12 | 1,068.31 | 845.89 | |
| Total expenses | 2,900.13 | 2,679.44 | 2,353.74 | 10,759.09 | 8,475.93 | |
| (V) | Profit before tax (III – IV) | 1,641.29 | 1,578.70 | 1,257.95 | 6,035.93 | 4,585.16 |
| (VI) | Tax expense: | |||||
| (a) Current tax | 479.55 | 434.13 | 273.42 | 1,688.07 | 1,226.71 | |
| (b) Short/(excess) provision for tax for earlier years | 0.26 | 0.64 | 0.06 | 7.24 | (12.30) | |
| (c) Deferred tax | (66.19) | (36.47) | 40.52 | (167.71) | (80.93) | |
| Total tax expense | 413.62 | 398.30 | 314.00 | 1,527.60 | 1,133.48 | |
| (VII) | Net profit for the period/year (V – VI) | 1,227.67 | 1,180.40 | 943.95 | 4,508.33 | 3,451.68 |
| (A) | Items that will not be reclassified to profit or loss | |||||
| (i) Remeasurement of defined benefit plans | 1.97 | (8.35) | 0.24 | (11.51) | 6.87 | |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | (0.49) | 2.10 | (0.06) | 2.90 | (1.73) | |
| (B) | Items that will be reclassified to profit or loss | |||||
| (i) The effective portion of gains and losses on hedging instruments in a cash flow hedge | (52.20) | (50.79) | (19.51) | (72.04) | (78.92) | |
| (ii) Income tax relating to items that will be reclassified to profit or loss | 13.14 | 12.78 | 4.91 | 18.13 | 19.86 | |
| (VIII) | Other comprehensive income | (37.58) | (44.26) | (14.42) | (62.52) | (53.92) |
| (IX) | Total comprehensive income for the period/year (VII + VIII) | 1,190.09 | 1,136.14 | 929.53 | 4,445.81 | 3,397.76 |
| (X) | Paid-up equity share capital (Face value ₹10/- per share) | 11,057.04 | 10,957.62 | 10,851.84 | 11,057.04 | 10,851.84 |
| (XI) | Other equity | – | – | – | 26,194.48 | 21,049.47 |
| (XII) | Earnings per equity share* | |||||
| Basic (₹) | 1.12 | 1.08 | 0.87 | 4.13 | 3.20 | |
| Diluted (₹) | 1.11 | 1.06 | 0.86 | 4.10 | 3.15 |
| Sr. No. | Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|---|
| A | ASSETS | ||
| I. | Financial assets | ||
| (a) Cash and cash equivalents | 4,810.42 | 2,653.98 | |
| (b) Bank balances other than cash and cash equivalents | 1,639.90 | 1,639.57 | |
| (c) Derivative financial instruments | 798.21 | – | |
| (d) Receivables | |||
| (i) Trade receivables | 202.87 | 148.06 | |
| (e) Loans | 98,051.93 | 75,040.94 | |
| (f) Investments | 1,924.44 | 3,268.29 | |
| (g) Other financial assets | 43.33 | 40.47 | |
| Sub Total- Financial Assets | 107,471.10 | 82,791.31 | |
| II. | Non-Financial assets | ||
| (a) Current tax assets (net) | 0.09 | 31.44 | |
| (b) Deferred tax assets (net) | 160.99 | – | |
| (c) Property, plant and equipment | 490.89 | 436.62 | |
| (d) Intangible assets under development | 18.73 | 5.78 | |
| (e) Goodwill | 2,603.92 | 2,603.92 | |
| (f) Other intangible assets | 46.09 | 38.32 | |
| (g) Other non-financial assets | 62.21 | 50.73 | |
| Sub Total- Non-Financial Assets | 3,382.92 | 3,166.81 | |
| Total Assets | 110,854.02 | 85,958.12 | |
| B | LIABILITIES AND EQUITY | ||
| I. | Financial Liabilities | ||
| (a) Derivative financial instruments | – | 98.45 | |
| (b) Payables | |||
| (A) Trade payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 4.04 | 4.40 | |
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 110.13 | 90.15 | |
| (B) 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 | 12.27 | 5.41 | |
| (c) Debt securities | 8,193.72 | 11,293.74 | |
| (d) Borrowings (other than debt securities) | 63,423.41 | 41,349.44 | |
| (e) Other financial liabilities | 1,774.54 | 1,122.86 | |
| Sub Total- Financial Liabilities | 73,518.11 | 53,964.45 | |
| II. | Non-Financial Liabilities | ||
| (a) Current tax liabilities (net) | 16.39 | – | |
| (b) Provisions | 17.08 | 2.92 | |
| (c) Deferred tax liabilities (net) | – | 8.94 | |
| (d) Other non-financial liabilities | 50.92 | 80.50 | |
| Sub Total- Non-Financial Liabilities | 84.39 | 92.36 | |
| Total Liabilities | 73,602.50 | 54,056.81 | |
| III. | Equity | ||
| (a) Equity share capital | 11,057.04 | 10,851.84 | |
| (b) Other equity | 26,194.48 | 21,049.47 | |
| Sub Total- Equity | 37,251.52 | 31,901.31 | |
| Total Liabilities and Equity | 110,854.02 | 85,958.12 |
| Particulars | For the year ended March 31, 2026 (Audited) | For the year ended March 31, 2025 (Audited) |
|---|---|---|
| Cash flow from Operating activities | ||
| Profit before tax | 6,035.93 | 4,585.16 |
| Adjustments for: | ||
| Depreciation and amortisation expenses | 201.09 | 168.08 |
| Interest income on loans | (15,323.35) | (11,674.03) |
| Interest income on investments | (61.67) | (128.57) |
| Interest income on fixed deposits | (157.50) | (160.86) |
| Fees and commission income | (1,058.54) | (699.14) |
| Cash inflow from fees and commission income including other operating income | 1,003.73 | 857.58 |
| Finance costs on borrowings and debt securities | 5,352.00 | 4,178.55 |
| Finance costs on lease liability | 20.70 | 13.05 |
| Net gain on financial instruments at fair value through profit or loss | (130.84) | (176.95) |
| Impairment on financial instruments | 1,292.82 | 737.20 |
| Employee share based payment | 125.95 | 238.60 |
| Net gain on termination of lease liability | (73.62) | (74.91) |
| Profit on voluntary liquidation of subsidiary | – | (3.76) |
| Loss on sale/ discard of Property, plant and equipment/ Intangible assets | 3.45 | 7.89 |
| Operational Cash Flows: | ||
| Interest received on loans | 15,254.28 | 11,215.89 |
| Interest received on investments | 78.97 | 208.24 |
| Interest received on fixed deposits | 157.78 | 168.61 |
| Interest paid on borrowings and debt securities | (5,452.85) | (3,889.48) |
| Operating Profit before working capital changes | 7,268.33 | 5,571.15 |
| Changes in working capital: | ||
| Increase/ (Decrease) in payables | 26.48 | (120.51) |
| Increase/ (Decrease) in Derivative Financial Instrument | (980.21) | (18.73) |
| Increase/ (Decrease) in Other financial liabilities | 651.68 | (1,332.37) |
| Increase/ (Decrease) in Other non-financial liabilities | (29.58) | 26.73 |
| Increase/ (Decrease) in provision | 14.16 | 0.66 |
| (Increase)/ Decrease in trade receivables | – | (160.70) |
| (Increase)/ Decrease in loans and advances | (24,234.74) | (16,955.12) |
| (Increase)/ Decrease in other financial assets | (2.86) | 32.99 |
| (Increase)/ Decrease in other non-financial assets | 25.10 | 42.47 |
| Cash flows used in Operating activities | (17,261.64) | (12,913.43) |
| Income taxes refund/ (paid) | (1,665.34) | (1,239.15) |
| Net cash used in Operating activities | (18,926.98) | (14,152.58) |
| Particulars | For the year ended March 31, 2026 (Audited) | For the year ended March 31, 2025 (Audited) |
|---|---|---|
| Cash flow from Investing activities | ||
| Purchase of property, plant and equipment | (110.89) | (90.10) |
| Purchase of intangible assets (including intangible assets under development) | (35.21) | (27.13) |
| Proceeds from sale of property, plant and equipment | (0.75) | 0.26 |
| Investment in Subsidiary | – | 214.26 |
| Investment in Security receipts | (574.21) | (257.47) |
| Purchase of investments at fair value through profit and loss | (53,262.45) | (33,066.89) |
| Sale of investments at fair value through profit and loss | 55,294.05 | 32,669.77 |
| Redemption/ Sale of investment in PTC | – | 571.85 |
| Purchase of investment in T-Bill | (1,600.00) | (1,050.00) |
| Redemption/ Sale of investment in T-Bill | 1,600.00 | 2,022.82 |
| Amount Released/ (Retained) in IPO proceeds account | – | 125.84 |
| Placement of fixed deposits | (1,609.03) | (2,816.38) |
| Maturity/ Redemption of fixed deposits | 1,608.42 | 3,459.37 |
| Net cash generated from Investing activities | 1,309.93 | 1,756.20 |
| Cash flow from Financing activities | ||
| Proceeds from issuance of equity share capital including securities premium | 818.20 | 441.77 |
| Proceeds from Share Application Money | (39.75) | 39.75 |
| Transaction cost on issue of shares | – | 0.88 |
| Proceeds from borrowings other than debt securities | 42,449.44 | 20,362.80 |
| Repayment of borrowings other than debt securities | (20,374.64) | (15,038.89) |
| Debt securities issued | 2,000.00 | 8,000.00 |
| Repayment of debt securities | (5,000.00) | (930.00) |
| Principal repayment of lease liabilities | (59.06) | (54.76) |
| Interest paid on lease liabilities | (20.70) | (13.05) |
| Net cash (used in)/ generated from Financing activities | 19,773.49 | 12,808.50 |
| **Net increase in |