5paisa Capital Limited — Quarter and year ended March 31, 2026
| Particulars | Quarter ended Mar 31, 2026 Unaudited (Note 8) | Quarter ended Dec 31, 2025 Unaudited (Note 8) | Quarter ended Mar 31, 2025 Unaudited (Note 8) | Mar 31, 2026 Audited | Mar 31, 2025 Audited |
|---|---|---|---|---|---|
| (I) Revenue from operations | |||||
| a. Interest income | 3,588.28 | 3,472.36 | 2,859.44 | 13,853.35 | 13,041.36 |
| b. Fees and commission income | 4,953.22 | 4,455.14 | 4,267.55 | 18,101.53 | 22,915.65 |
| (I) Total revenue from operations (a+b) | 8,541.50 | 7,927.50 | 7,126.99 | 31,954.88 | 35,957.01 |
| (II) Other income | 1.44 | 2.18 | 8.43 | 16.07 | 9.78 |
| (III) Total income (I+II) | 8,542.94 | 7,929.68 | 7,135.42 | 31,970.95 | 35,966.79 |
| (IV) Expenses | |||||
| a. Finance cost | 906.57 | 821.25 | 519.58 | 3,253.06 | 2,380.10 |
| b. Employee benefits expense | 2,535.20 | 2,233.94 | 2,109.23 | 8,862.41 | 7,403.00 |
| c. Depreciation, amortisation and impairment | 217.16 | 216.34 | 264.31 | 921.77 | 1,222.39 |
| d. Other expenses | 3,436.47 | 3,005.58 | 2,898.32 | 13,017.71 | 15,847.21 |
| (IV) Total expenses (a+b+c+d+e) | 7,095.40 | 6,277.11 | 5,791.44 | 26,054.95 | 26,852.70 |
| (V) Profit/(loss) before exceptional items and tax (III-IV) | 1,447.54 | 1,652.57 | 1,343.98 | 5,916.00 | 9,114.09 |
| (VI) Exceptional items | – | – | – | – | – |
| (VII) Profit/(loss) before tax (V-VI) | 1,447.54 | 1,652.57 | 1,343.98 | 5,916.00 | 9,114.09 |
| (VIII) Tax expense: | |||||
| a. Current tax | 42.28 | 432.65 | 683.15 | 1,081.04 | 2,582.50 |
| b. Deferred tax | 318.71 | (9.89) | (342.92) | 422.54 | (280.18) |
| (VIII) Total tax expense (a+b) | 360.99 | 422.76 | 340.23 | 1,503.58 | 2,302.32 |
| (IX) Profit/(loss) for the period (VII-VIII) | 1,086.55 | 1,229.81 | 1,003.75 | 4,412.42 | 6,811.77 |
| (X) Other Comprehensive Income | |||||
| (i) Items that will not be reclassified to profit or loss | |||||
| – Remeasurement of defined benefit plan | 21.94 | (14.86) | 4.55 | 19.45 | 24.40 |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | (5.52) | 3.74 | (1.15) | (4.90) | (6.14) |
| Total Other Comprehensive Income (i+ii) | 16.42 | (11.12) | 3.40 | 14.55 | 18.26 |
| (XI) Total Comprehensive Income for the Period (Comprising of profit/(loss) and other comprehensive income) (IX+X) | 1,102.97 | 1,218.69 | 1,007.15 | 4,426.97 | 6,830.03 |
| Paid up Equity Share Capital (Face Value of ₹ 10 each) | 3,125.48 | 3,124.23 | 3,123.63 | 3,125.48 | 3,123.63 |
| Other Equity | 61,871.40 | 57,321.10 | |||
| Earnings Per Equity Share (EPS) * | |||||
| Basic (In ₹) | 3.48 | 3.94 | 3.22 | 14.12 | 21.82 |
| Diluted (In ₹) | 3.47 | 3.93 | 3.21 | 14.11 | 21.76 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| I ASSETS | ||
| (1) Financial Assets | ||
| (a) Cash and cash equivalents | 3,698.60 | 2,006.30 |
| (b) Bank balance other than (a) above | 1,38,000.40 | 1,31,588.70 |
| (c) Receivables | ||
| (I) Trade receivables | 19.40 | 4.90 |
| (d) Loans | 34,036.60 | 22,488.70 |
| (e) Investments | 434.40 | 434.40 |
| (f) Other financial assets | 10,949.30 | 6,433.00 |
| Sub total | 1,87,138.70 | 1,62,956.00 |
| (2) Non-Financial Assets | ||
| (a) Current tax assets (net) | – | – |
| (b) Deferred tax assets (net) | 713.60 | 1,141.00 |
| (c) Property, Plant and Equipment | 403.90 | 505.00 |
| (d) Other Intangible assets | 230.60 | 371.00 |
| (e) Intangible assets under development | – | 7.60 |
| (f) Right of use assets | 1,124.40 | 1,117.90 |
| (g) Other non-financial assets | 1,029.30 | 568.36 |
| Sub total | 3,501.80 | 3,710.86 |
| Total Assets | 1,90,640.50 | 1,66,666.86 |
| II LIABILITIES AND EQUITY | ||
| LIABILITIES | ||
| (1) Financial Liabilities | ||
| (a) Payables | ||
| (I) Trade payables | ||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.10 | – |
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 41.60 | 74.60 |
| (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 | 5,635.70 | 5,709.10 |
| (b) Debt securities | 7,423.90 | – |
| (c) Borrowings (Other than debt securities) | 30,432.10 | 21,741.60 |
| (d) Other financial liabilities | 81,377.30 | 77,165.80 |
| Sub total | 1,24,910.70 | 1,04,691.10 |
| (2) Non-Financial Liabilities | ||
| (a) Current tax liabilities (net) | 258.72 | 1,013.00 |
| (b) Provisions | 164.00 | 176.70 |
| (c) Other non-financial liabilities | 310.20 | 341.33 |
| Sub total | 732.92 | 1,531.03 |
| (3) Equity | ||
| (a) Equity share capital | 3,125.48 | 3,123.63 |
| (b) Other equity | 61,871.40 | 57,321.10 |
| Sub total | 64,996.88 | 60,444.73 |
| Total Liabilities and Equity | 1,90,640.50 | 1,66,666.86 |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| Audited | Audited | |
| Cash Flows From Operating Activities | ||
| – Profit before tax | 5,916.00 | 9,114.09 |
| Adjustments for: | ||
| Depreciation, amortisation and impairment | 921.77 | 1,222.39 |
| Employee benefit expenses – share based | 254.80 | (578.80) |
| Employee benefit expenses – others | 137.90 | 100.25 |
| Finance Cost | 3,253.06 | 2,380.10 |
| Interest Income | – | (9.08) |
| (Gain)/Loss on financial assets measured at fair value | – | (29.55) |
| Net Loss/(Gain) on sale of PPE & Intangible Assets | (7.50) | (0.70) |
| Operating Profit/(Loss) before working capital changes | 10,476.03 | 12,198.70 |
| (Increase)/Decrease in Trade Receivables | (14.53) | (2.00) |
| (Increase)/Decrease in Loans | (11,547.92) | (4,925.30) |
| (Increase)/Decrease in Other Non financial Liabilities | (28.82) | (540.50) |
| (Increase)/Decrease in Other Financial Assets | (4,516.31) | 12,659.90 |
| Increase/(Decrease) in Other Financial Liabilities | 4,211.57 | (30,294.30) |
| (Increase)/Decrease in Other Non-Financial Assets | (463.30) | (0.10) |
| (Increase)/Decrease in Bank Deposits | (6,411.70) | 25,017.70 |
| Increase/(Decrease) in Provisions | (136.00) | (97.50) |
| Increase/(Decrease) in Trade Payable | (32.90) | 5.20 |
| Increase/(Decrease) in Other Payable | (73.40) | (2,207.80) |
| Cash generated From Operations | (8,537.28) | 11,814.00 |
| Income Taxes (paid) / Refund | (1,830.40) | (2,014.10) |
| Net cash flow from/(used in) operating activities (A) | (10,367.68) | 9,799.90 |
| Cash Flows From Investing Activities | ||
| Purchase of PPE & Intangible Assets | (691.30) | (803.20) |
| Sale of PPE & Intangible Assets | 19.60 | 66.10 |
| Purchase of Investments | – | (12,450.70) |
| Sale of Investments | – | 12,480.30 |
| Net cash flow from/(used in) investing activities (B) | (671.70) | (707.50) |
| Cash Flows From Financing Activities | ||
| Increase/(Decrease) in Share Capital/Share Premium & Warrants(Net) | (129.62) | 112.70 |
| Bank overdraft Taken/(Repaid) during the year (Net) | 8,690.50 | (11,890.10) |
| Commercial paper Taken/(Repaid) | 7,423.90 | – |
| Finance Cost | (3,253.10) | (2,371.10) |
| Net cash flow from/(used in) financing activities (C) | 12,731.68 | (14,148.50) |
| Net increase/(decrease) in Cash and Cash equivalents (A+B+C) | 1,692.30 | (5,056.10) |
| Cash and Cash Equivalents at beginning of the year | 2,006.30 | 7,062.40 |
| Cash and Cash Equivalents at end of the year | 3,698.60 | 2,006.30 |
| Net Increase/(Decrease) in Cash and Cash equivalents | 1,692.30 | (5,056.10) |
| Particulars | Quarter ended Mar 31, 2026 Unaudited (Note 10) |
Quarter ended Dec 31, 2025 Unaudited (Note 10) |
Quarter ended Mar 31, 2025 Unaudited (Note 10) |
Year ended Mar 31, 2026 Audited |
Year ended Mar 31, 2025 Audited |
|---|---|---|---|---|---|
| (I) Revenue from operations | |||||
| a. Interest income | 3,588.80 | 3,472.36 | 2,859.44 | 13,853.87 | 13,041.36 |
| b. Fees and commission income | 4,953.48 | 4,455.14 | 4,267.55 | 18,101.79 | 22,915.65 |
| (I) Total revenue from operations (a+b) | 8,542.28 | 7,927.50 | 7,126.99 | 31,955.66 | 35,957.01 |
| (II) Other income | 5.77 | 6.16 | 13.67 | 33.52 | 27.60 |
| (III) Total income (I+II) | 8,548.05 | 7,933.66 | 7,140.66 | 31,989.18 | 35,984.61 |
| (IV) Expenses | |||||
| a. Finance cost | 906.57 | 821.25 | 519.58 | 3,253.06 | 2,380.10 |
| b. Employee benefits expense | 2,535.20 | 2,233.94 | 2,109.23 | 8,862.41 | 7,403.00 |
| c. Depreciation, amort |