VIJI FINANCE LIMITED — Quarter and year ended 31st March 2026 (reporting period: 1st April 2025 to 31st March 2026)
| S.No. | Particulars | Quarter Ended (Audited/Unaudited) | Year Ended (Audited) |
|---|---|---|---|
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | ||
| (I) | Revenue from Operations | ||
| (i) Interest Income | 234.83 | 159.26 | |
| (ii) Fees & Commision Income | 0.00 | – | |
| Total Revenue from Operation | 234.83 | 159.26 | |
| (II) | Other Income | 0.00 | -1.53 |
| (III) | Total Income (I+II) | 234.83 | 157.73 |
| (IV) | Expenses | ||
| a. Finance Cost | 7.60 | 9.91 | |
| b. Employees benefit expenses | 8.02 | 10.53 | |
| c. Depreciation and amortisation expenses | 8.01 | 8.24 | |
| d. Other expenses | 15.12 | 17.54 | |
| Total expenses (IV) | 38.75 | 46.22 | |
| (V) | Profit/(Loss) before exceptional and tax | 196.08 | 111.51 |
| (VI) | Exceptional items | 0.00 | 0.00 |
| (VII) | Profit/(Loss) before tax (V-VI) | 196.08 | 111.51 |
| (VIII) | Tax expense | ||
| 1. Current Tax | -17.69 | 17.69 | |
| 2. Earlier year income tax | 0.00 | 0.00 | |
| 3. Deferred tax | (0.84) | (0.40) | |
| (IX) | Net Profit/ (Loss) for the period from continuing operations (VII-VIII) | 214.61 | 94.22 |
| (X) | Profit /(Loss) from discontinued operations | 0.00 | 0.00 |
| (XI) | Tax expense of discontinued operations | 0.00 | 0.00 |
| (XII) | Profit /(Loss) from discontinued operations (after tax) (X-XI) | 0.00 | 0.00 |
| (XIII) | Profit/Loss for the period | 214.61 | 94.22 |
| (XIV) | Other Comprehensive Income | ||
| A (i) Items that will not be reclassified to profit or loss | 0.00 | 0.00 | |
| (ii) Income Tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 | |
| Sub-total (A) | 0.00 | 0.00 | |
| B (i) Items that will be reclassified to profit or loss | |||
| (i) Items that will be reclassified to profit or loss | 0.00 | 0.00 | |
| (ii) Income Tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 | |
| Sub-total (B) | 0.00 | 0.00 | |
| Other Comprehensive Income (A+B) | 0.00 | 0.00 | |
| (XV) Total Comprehensive Income for the period (XIII + XIV ) | 214.61 | 94.22 | |
| (XVI) Paid up Equity share capital Face value of Re. 1 /- each | 1425.00 | 1425.00 | |
| (XVII) Reserves excluding revaluation reserve | |||
| (XVIII) Earnings per equity shares (for continuing operation): | |||
| (1) Basic (Rs.) | 0.15 | 0.07 | |
| (2) Diluted (Rs.) | 0.15 | 0.07 | |
| Earnings Per Equity Share (for discontinued operation) | |||
| (1) Basic (Rs.) | 0.000 | 0.00 | |
| (2) Diluted (Rs.) | 0.000 | 0.00 | |
| Earnings Per Equity Share (for continuing & discontinued operation) | |||
| (1) Basic (Rs.) | 0.15 | 0.07 | |
| (2) Diluted (Rs.) | 0.15 | 0.07 |
| Particulars | 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 |
|---|---|---|---|---|---|
| Right Issue Expenses | – | – | – | – | 39.33 |
| Consulting Charges | 4.05 | – | 1.54 | 4.05 | – |
| Listing Fees | 5.05 | 4.92 | 3.46 | 38.20 | 13.97 |
| Provision on Sub Standard Assets | – | – | – | 40.75 | – |
| Insurance Expense | – | – | 2.41 | – | – |
| Rent expense | – | – | 3.60 | – | – |
| Security service charges | – | – | 1.86 | – | – |
| Interest & Penalty | – | 9.52 | – | – | – |
| PARTICULARS | AS AT 31.03.2026 | AS AT 31.03.2025 |
|---|---|---|
| Audited | Audited | |
| ASSETS | ||
| 1 Financial Assets | ||
| (a) Cash and cash equivalents | 43.67 | 40.91 |
| (b) Bank Balance other than (a) above | 0.00 | 508.49 |
| (c) Derivative financial instruments | 0.00 | 0.00 |
| (d) Receivables | ||
| (I) Trade Receivables | 0.00 | 0.00 |
| (II) Other Receivables | 0.00 | 0.00 |
| (e) Loans | 2943.16 | 2705.60 |
| (f) Investments | 194.80 | 5.02 |
| (g) Other Financial assets (to be specified) | 42.85 | 73.87 |
| 2 Non-financial Assets | ||
| (a) Inventories | 0.00 | 0.00 |
| (b) Current tax assets (Net) | 0.00 | 0.00 |
| (c) Deferred tax Assets (Net) | 2.48 | 0.46 |
| (d) Investment Property | 0.00 | 0.00 |
| (e) Biological assets other than bearer plants | 0.00 | 0.00 |
| (f) Property, Plant and Equipment | 138.39 | 171.04 |
| (g) Capital work-in-progress | 0.00 | 0.00 |
| (h) Intangible assets under development | 0.00 | 0.00 |
| (i) Goodwill | 0.00 | 0.00 |
| (j) Other Intangible assets | 0.00 | 0.00 |
| (k) Other non-financial assets (to be specified) | 0.00 | 0.00 |
| Total Assets | 3365.35 | 3505.39 |
| LIABILITIES AND EQUITY | ||
| LIABILITIES | ||
| 1 Financial Liabilities | ||
| (a) Derivative financial instruments | 0.00 | 0.00 |
| (b) Payables | ||
| (I) Trade Payables | 0.00 | 0.00 |
| (ii) total outstanding dues of micro enterprises and small enterprises | 0.00 | 0.00 |
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 121.06 | 43.82 |
| (II) Other Payables | 0.00 | 0.00 |
| (i) total outstanding dues of micro enterprises and small enterprises | 0.00 | 0.00 |
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | 0.00 |
| (c) Debt Securities | 0.00 | 0.00 |
| (d) Borrowings (Other than Debt Securities) | 724.89 | 1259.72 |
| (e) Deposits | 0.00 | 0.00 |
| (f) Subordinated Liabilities | 0.00 | 0.00 |
| (g) Other financial liabilities (to be specified) | 0.00 | 0.00 |
| 2 Non-Financial Liabilities | ||
| (a) Current tax liabilities (Net) | 68.67 | 5.63 |
| (b) Provisions | 114.44 | 57.39 |
| (c) Deferred tax liabilities (Net) | 0.00 | 0.00 |
| (d) Other non-financial liabilities (to be specified) | 0.00 | 0.00 |
| 3 EQUITY | ||
| (a) Equity Share capital | 1425.00 | 1425.00 |
| (b) Other Equity | 911.29 | 713.83 |
| Total Liabilities and Equity | 3365.35 | 3505.39 |
| Description | Amount 1 | Amount 2 |
|---|---|---|
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | -505.73 | 525.17 |
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | 0.00 |
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | 0.00 |
| Net increase (decrease) in cash and cash equivalents | -505.73 | 525.17 |
| Cash and cash equivalents cash flow statement at beginning of period | 549.40 | 24.23 |
| Cash and cash equivalents cash flow statement at end of period | 43.67 | 549.40 |