Aye Finance544699Quarterly results
Board approves unaudited results for quarter ended September 30, 2026; auditor review conclusion unmodified
Board met on October 21, 2026 and approved the unaudited financial results for the quarter and half year ended September 30, 2026.
By ScoutQuest · · 3 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 514.39 | 434.89 | +18.3% | 477.37 | +7.8% |
| Total income | 527.12 | 445.23 | +18.4% | 489.66 | +7.7% |
| Profit before tax | 115.80 | 41.69 | +178% | 97.15 | +19.2% |
| Profit after tax | 86.72 | 34.53 | +151% | 74.50 | +16.4% |
| Total comprehensive income | 88.79 | 34.04 | +161% | 68.98 | +28.7% |
| Basic EPS | 3.51 | 1.80 | +95% | 3.02 | +16.2% |
- Profit after tax growth YoY
- +151%
- Period
- Quarter ended September 30, 2026 Unaudited
Auditor's review
Conclusion: Unmodified
- Other matter: Statement includes unreviewed interim financial information of Aye Employee Welfare Trust (total assets Rs. 1.93 crores), certified by Management; conclusion not modified.
- Other matter: comparative periods were reviewed/audited by another auditor who expressed unmodified conclusion/opinion; conclusion not modified.
Notes to the results
- IPO net proceeds of Rs. 672.24 Crores from fresh issue fully utilised for augmenting capital base as at September 30, 2026.
- 100% held Section 8 company FAME does not meet definition of control under Ind AS 110 and is not consolidated.
The board of the company met on Wednesday, October 21, 2026 and approved its unaudited financial results for the quarter and half year ended September 30, 2026. The board also noted the Limited Review Report of the statutory auditors, MSKA & Associates LLP, who issued an unmodified conclusion on the results. The trading window for dealing in the company's securities remains closed until 48 hours from the announcement, that is, Friday, October 23, 2026.
Results at a glance
- Total income was Rs. 527.12 crore for the quarter (Rs. 445.23 crore a year earlier) and Rs. 1,016.78 crore for the half year (Rs. 859.86 crore).
- Profit for the period was Rs. 86.72 crore for the quarter (Rs. 34.53 crore) and Rs. 161.22 crore for the half year (Rs. 65.12 crore).
- Total revenue from operations for the quarter was Rs. 514.39 crore, of which interest income was Rs. 479.26 crore and fees and commission income Rs. 20.51 crore.
- Main expenses in the quarter: finance cost Rs. 144.68 crore, impairment on financial instruments Rs. 81.90 crore and employee benefit expenses Rs. 135.74 crore.
- Earnings per share (basic, not annualised) was Rs. 3.51 for the quarter and Rs. 6.53 for the half year.
Balance sheet size
- Total assets were Rs. 8,773.51 crore as at September 30, 2026, against Rs. 7,772.94 crore as at March 31, 2026.
- Loans stood at Rs. 6,849.85 crore and total equity at Rs. 2,694.61 crore.
- Borrowings other than debt securities were Rs. 4,587.17 crore and debt securities Rs. 1,271.15 crore.
Asset quality and ratios
- Gross NPA ratio 4.20%, Net NPA ratio 1.62% and provision coverage ratio 62.42%.
- Capital to risk-weighted assets ratio 41.01% and liquidity coverage ratio 404.31%.
- Debt equity ratio 2.25 times, net worth Rs. 2,621.80 crore, total debts to total assets 67.30% and net profit margin 15.86%.
Other points from the notes
- The company is a Middle Layer Non-Banking Financial Company (NBFC-ML) registered with the RBI.
- Net proceeds of Rs. 672.24 crore from the IPO fresh issue have been fully utilised towards augmenting the capital base. The IPO comprised a fresh issue of 55,038,759 equity shares and an offer for sale of 23,255,812 equity shares, at an issue price of Rs. 129 per share.
- Under its ESOP plans, 5,04,152 equity shares were transferred by the Aye Employee Welfare Trust to employees, and 3,913 equity shares were allotted to an eligible grantee during the half year.
- The company had 2 co-lending partners, with gross outstanding of Rs. 53.31 crore across 39,096 cases as at September 30, 2026.
What this means for a retail reader
- A Limited Review Report is a lighter check than a full audit, and here the auditor's conclusion is unmodified, meaning nothing came to the auditor's attention suggesting the numbers are misstated.
- The update gives both the profit figures and the key lending ratios (NPA levels, capital adequacy, provision cover), which are the usual markers of how a lender's book is holding up.
- The note on IPO proceeds shows how the money raised at listing has been used so far.
₹161.22 CrProfit for the period, half year ended Sep 30, (Rs. crore
Profit for the period, quarter ended Sep 30, (Rs. crore₹86.72 Cr
Profit after tax, quarter74.50 (Rs. in crores)
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More numbers
- Total income, half year ended Sep 30, 2026 (Rs. crore)1,016.78
- Profit for the period, half year ended Sep 30, 2026 (Rs. crore)161.22
- Total assets as at September 30, 2026 (Rs. crore)8,773.51
- Gross NPA ratio4.20%
- Net NPA ratio1.62%
- Capital to risk-weighted assets ratio41.01%
- Total income, latest quarter527.12 (Rs. in crores)
- Total income, year-ago quarter445.23 (Rs. in crores)
- Total income, previous quarter489.66 (Rs. in crores)
- Total comprehensive income, latest quarter88.79 (Rs. in crores)
- Total comprehensive income, year-ago quarter34.04 (Rs. in crores)
- Total comprehensive income, previous quarter68.98 (Rs. in crores)
- Profit after tax, latest quarter86.72 (Rs. in crores)
- Profit after tax, year-ago quarter34.53 (Rs. in crores)
- Profit after tax, previous quarter74.50 (Rs. in crores)
- Revenue from operations, latest quarter514.39 (Rs. in crores)
- Revenue from operations, year-ago quarter434.89 (Rs. in crores)
- Revenue from operations, previous quarter477.37 (Rs. in crores)
- Profit before tax, latest quarter115.80 (Rs. in crores)
- Profit before tax, year-ago quarter41.69 (Rs. in crores)
- Profit before tax, previous quarter97.15 (Rs. in crores)
Source: BSE · 21 Oct 2026
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