Akme Fintrade (India) Limited — Quarter ended March 31, 2026 (audited) and year ended March 31, 2026
Other comprehensive Income net of tax
Re-measurements of the defined benefit plan (Net of Tax)
– Item that will not be reclassified to profit & loss
– Item that will be reclassified to profit & loss
– Fair Value Gain on equity investments
– Income tax relating to item that cannot be reclassified to profit & loss account
| Particulars | 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 |
|---|---|---|---|---|---|
| Re-measurements of the defined benefit plan | 17.26 | 0.00 | 39.98 | 17.26 | 39.98 |
| Fair Value Gain on equity investments | 0.00 | -1.02 | -5.13 | 5.13 | -5.13 |
VI Total Other Comprehensive Income
| 17.26 | -1.02 | 34.85 | 22.39 | 34.85 |
VII Total Comprehensive Income (V+VI)
| 1,244.64 | 1,038.08 | 789.37 | 4,254.53 | 3,358.04 |
Earnings Per Share (of Rs. 1/- each)
| Type | 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 |
|---|---|---|---|---|---|
| Basic | 0.29 | 0.24 | 0.18 | 0.99 | 0.83 |
| Diluted | 0.29 | 0.24 | 0.18 | 0.99 | 0.83 |
INR in Lakhs
| Sr.No. | Particulars | Quarter Ended | Year Ended | ||||
|---|---|---|---|---|---|---|---|
| 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 | |||
| (Audited) | (Unaudited) | (Audited) | (Audited) | (Audited) | |||
| I | Revenue From Operations | ||||||
| (i) | Interest Income | 4,053.69 | 3,726.39 | 2,883.66 | 14,257.26 | 9,857.86 | |
| (ii) | Other Operating Income | 99.92 | 147.43 | 53.78 | 346.10 | 414.21 | |
| (iii) | Gain/ Loss on derecognized financial asset | 105.99 | 96.12 | -10.19 | 307.07 | 0.00 | |
| Total Income | 4,259.60 | 3,969.94 | 2,927.26 | 14,910.43 | 10,272.07 | ||
| II | Expenses | ||||||
| (i) | Finance Cost | 1,603.55 | 1,590.83 | 1,117.29 | 5,638.53 | 3,572.63 | |
| (ii) | Impairment of Financial Instruments (expected credit loss) | 136.27 | 122.42 | 137.23 | 552.18 | 293.96 | |
| (iii) | Employee Benefits expenses | 474.07 | 409.47 | 264.84 | 1,610.77 | 1,077.67 | |
| (iv) | Depreciation and amortization expenses | 27.36 | 41.55 | 15.93 | 104.31 | 53.98 | |
| (v) | Other Expenses | 649.50 | 390.48 | 211.95 | 1,605.90 | 985.21 | |
| TOTAL EXPENSES | 2,890.75 | 2,554.75 | 1,747.23 | 9,511.69 | 5,983.45 | ||
| III | Profit Before Tax (I-II) | 1,368.85 | 1,415.19 | 1,180.03 | 5,398.74 | 4,288.62 | |
| IV | – Provision for Taxation | ||||||
| – Current Tax | 225.01 | 289.99 | 308.01 | 1,143.15 | 903.37 | ||
| – Deferred Tax | -83.53 | 86.10 | 117.50 | 23.45 | 62.06 | ||
| Tax Expenses | 141.48 | 376.09 | 425.50 | 1,166.60 | 965.43 | ||
| V | Net Profit For the period (III-IV) | 1,227.37 | 1,039.10 | 754.52 | 4,232.14 | 3,323.19 |
| Sr.No. | Particulars | 31.03.2026 Audited | 31.03.2025 Audited |
|---|---|---|---|
| 1 | ASSETS | ||
| Financial Assets | |||
| – Cash and cash equivalents | 4,521.86 | 1,866.50 | |
| – Bank Balance other than (a) above | 5,350.16 | 3,731.65 | |
| – Loans & Advances | 75,842.78 | 56,491.26 | |
| – Investments | 378.38 | 133.31 | |
| – Other Financial assets | 4,020.30 | 2,941.91 | |
| Total Financial Assets | 90,113.48 | 65,164.63 | |
| 2 | Non-financial Assets | ||
| – Deferred tax assets (net) | 159.64 | 183.10 | |
| – Property, plant and Equipment | 2,417.10 | 1,711.59 | |
| – Intangible Assets | 189.15 | 210.49 | |
| – Other non-financial assets | 550.00 | 266.63 | |
| Total Non-Financial Assets | 3,315.89 | 2,371.81 | |
| Total Assets | 93,429.36 | 67,536.44 | |
| 1 | LIABILITIES AND EQUITY | ||
| LIABILITIES | |||
| Financial Liabilities | |||
| Trade payables | 30.52 | 31.92 | |
| – Debt Securities | 33,196.88 | 0.00 | |
| – Borrowings | 17,139.64 | 28,177.35 | |
| – Other Financial liabilities | 334.79 | 267.25 | |
| Total Financial Liability | 50,701.83 | 28,476.52 | |
| 2 | Non-Financial Liabilities | ||
| Current tax liabilities (net) | 80.94 | 677.85 | |
| – Provisions | 189.52 | 105.29 | |
| – other non-financial liabilities | 69.98 | 56.10 | |
| Total Non-Financial Liability | 340.44 | 839.24 | |
| 3 | Equity | ||
| – Equity Share capital | 4,267.50 | 4,267.50 | |
| – Other Equity | 38,119.60 | 33,953.18 | |
| Total Equity | 42,387.10 | 38,220.68 | |
| Total Liabilities and Equity | 93,429.36 | 67,536.44 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| A. Cash Flow from Operating Activities | ||
| Profit before tax | 5,398.74 | 4,288.62 |
| Adjustments for: | ||
| Depreciation and Amortisation Expenses | 104.31 | 53.98 |
| Provision for ECL | 450.50 | 238.77 |
| Bad debts Written-off | 101.68 | 55.19 |
| Interest on investment | -404.20 | -347.24 |
| Profit on sale of fixed assets | -2.89 | -0.68 |
| Net Gain on change in fair value of shares | -1.75 | – |
| Gain / (Loss) on derecognised financial assets | -307.07 | – |
| Operating cash flow before working capital changes | 5,339.32 | 4,288.65 |
| Changes in Working Capital: | ||
| Adjustments for (Increase) / Decrease in operating assets: | ||
| Loans | -19,903.70 | -17,705.13 |
| Other non-financial assets | -283.37 | -215.28 |
| Other financial assets | -771.32 | -1,554.51 |
| Adjustments for Increase / (Decrease) in operating liabilities: | ||
| Trade Payables | -1.40 | 6.85 |
| Decrease/(Increase) in Current Tax Liabilities | -596.91 | 246.48 |
| Provisions | 89.86 | -13.42 |
| Other financial liabilities | 67.54 | 98.89 |
| Other non-financial liabilities | 13.88 | 9.13 |
| Cash Credit | 528.75 | -1,968.79 |
| Net cash (used in) operations | -15,517.36 | -16,807.13 |
| Direct taxes paid (net) | -1,143.15 | -903.37 |
| Net Cash from/ (used in) Operating Activities (A) | -16,660.50 | -17,710.49 |
| B. Cash Flow from Investing Activities | ||
| Investment in Fixed Deposits | -1,618.50 | -3,553.53 |
| Purchase of Fixed Assets | -793.20 | -215.99 |
| Sale of Fixed Assets | 6.80 | – |
| Sale of Investment | 2.07 | – |
| (Increase)/decrease in investment | -245.07 | -112.87 |
| Interest income on Investment | 404.20 | 347.24 |
| Net Cash from / (used in) Investing Activities (B) | -2,243.71 | -3,535.15 |
| C. Cash Flow from Financing Activities | ||
| Proceeds from issue of equity shares | – | 1,100.00 |
| Proceeds from securities premium (net off utilisation) | -83.57 | 10,579.71 |
| Money received against share warrant | – | 865.80 |
| Issue of Debentures | 17,139.64 | 28.09 |
| Other | 12.73 | 4,490.78 |
| Net Repayment of Borrowings during the period/year | 9,667.90 | – |
| Net Cash from/(used in) Financing Activities (C) | 21,559.57 | 22,241.49 |
| Net increase / (decrease) in Cash and Cash Equivalents (A) + (B) + (C) | 2,655.36 | 995.85 |
| Cash and Cash Equivalents at the beginning of the period/year | 1,866.50 | 870.65 |
| Cash and Cash Equivalents at the end of the period/year | 4,521.86 | 1,866.50 |
Cash and cash equivalents comprises of
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| Cash on hand | – | – |
| Balances with banks | 118.96 | 96.44 |
| (i) In current accounts | 3,273.47 | 1,764.39 |
| (ii) In other deposit accounts (original maturity less than 3 months) | 1,129.43 | 5.67 |
| Total | 4,521.86 | 1,866.50 |
| Sr. No. | Particulars | Ratio |
|---|---|---|
| 1. | Debt – equity ratio; | 1.19 Times |
| 2. | Debt service coverage ratio; | Not Applicable |
| 3. | Interest service coverage ratio; | 1.96 Times |
| 4. | Outstanding redeemable preference shares (quantity and value); | Not Applicable |
| 5. | Capital redemption reserve; | Not Applicable |
| 6. | Debenture redemption reserve; | Not Applicable |
| 7. | Net worth; (in lakhs) | 42387.10 Lakhs |
| 8. | Net profit after tax; (in lakhs) | 4232.14 Lakhs |
| 9. | Earnings per share: | |
| (a) | Basic | 0.99 |
| (b) | Diluted | 0.99 |
| 10. | Current ratio; | Not Applicable |
| 11. | Long term debt to working capital; | Not Applicable |
| 12. | Bad debts to Account receivable ratio; | Not Applicable |
| 13. | Current liability ratio; | Not Applicable |
| 14. | Total debts to total assets; | 0.54 Times |
| 15. | Debtors’ turnover; | Not Applicable |
| 16. | Inventory turnover; | Not Applicable |
| 17. | Operating margin percent; | Not Applicable |
| 18. | Net profit margin percent | 28.38% |
| 19. | Sector specific equivalent ratios | |
| I. | CRAR (%) | 46.23% |
| II. | Gross stage 3 (%) | 2.93% |
| III. | Net stage 3 (%) | 1.41% |
| Sr. No. | Particulars | As at March 31, 2026 |
|---|---|---|
| 1 | Number of Co-Lending Arrangement | 4 |
| 2 | Number of Outstanding Cases | 1543 |
| 3 | Amount of Gross outstanding (₹ in crore) | 20.19 |
| 4 | Weighted average rate of interest (%) | 19.05% |
| 5 | Fees paid during the year | Nil |
| 6 | Sector of Co-Lending Arrangement | LAP & Vehicle |
| 7 | Performance of loans under Co-Lending Arrangement | |
| – Standard Loans (₹ in crore) | 20.16 | |
| – Non-Performing Loans (₹ in crore) | 0.03 | |
| 8 | Default loss guarantee (if any) | 5.00% |
| Sr. No. | Details of the party (listed entity / subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | Additional disclosure of related party transactions – applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to disclosed only once, during the reporting period when such transaction was undertaken. | Details of the loans, inter-corporate deposits, advances or investments |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | |||||
| 1 | Akme Fintrade India Ltd | AABCA2962P | Nirmal Kumar Jain | ADJPJ1116G | Managing Director | Remuneration | NA | 61.00 | 6.50 | |||
| 2 | Ak |