Board approves unaudited Q2 and H1 results; auditor review finds no material misstatement
Board of Ceejay Finance met on November 03, 2026 and approved the unaudited financial results for the quarter and half year ended September 30, 2026 (meeting ran 03:00 P.M. to 05:15 P.M. IST).
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 662.47 | 665.76 | −0.5% | 611.41 | +8.4% |
| Total income | 663.93 | 665.83 | −0.3% | 612.55 | +8.4% |
| Profit before tax | 185.72 | 292.73 | −36.6% | 254.18 | −26.9% |
| Profit after tax | 129.06 | 217.85 | −40.8% | 200.74 | −35.7% |
| Total comprehensive income | 127.40 | 216.23 | −41.1% | 199.09 | −36% |
| Basic EPS | 3.74 | 6.31 | −40.7% | 5.82 | −35.7% |
- Total income YoY change
- Year ago 665.83 (−0.3%); Prev qtr 612.55 (+8.4%)
- Profit after tax
- Latest 129.06; Year ago 217.85 (−40.8%); Prev qtr 200.74 (−35.7%)
- Period
- Quarter ended 30.09.2026 (Unaudited)
Auditor's review
Conclusion: Unmodified
Notes to the results
- Ind AS 109 impairment allowances exceed total IRACP provision as at September 30, 2026; accordingly no amount is required to be transferred to impairment reserve.
- The Company is primarily engaged in one business segment viz. Finance (Ind AS 108).
What the board approved
- The Board of Directors, at its meeting held on November 03, 2026, considered and approved the unaudited financial results of the Company for the quarter and half year ended September 30, 2026.
- The meeting commenced at 03:00 P.M. (IST) and concluded at 05:15 P.M. (IST).
- The statement covers the three months and six months to September 30, 2026, with comparatives for the quarter and half year ended September 30, 2025.
Auditor's review conclusion
Kantilal Patel & Co., Chartered Accountants, issued an Independent Auditor's Review Report on the statement under Regulation 33. Based on the review, nothing came to their attention that causes them to believe that the statement has not disclosed what Regulation 33 requires, or that it contains any material misstatement, or that it is not prepared in accordance with the relevant prudential norms issued by the RBI for NBFCs on income recognition, asset classification and provisioning. The report notes that a review is substantially less in scope than an audit and that no audit opinion is expressed.
Quarter ended September 30, 2026 (Rs. in lakhs, as printed)
- Total income: 663.93
- Net profit for the period: 129.06, against 217.85 in the quarter ended September 30, 2025
- Basic earnings per share: Rs. 3.74
Half year ended September 30, 2026 (Rs. in lakhs, as printed)
- Total income: 1,276.48
- Net profit for the period: 329.80, against 392.48 in the half year ended September 30, 2025
Balance sheet snapshot
- Total assets as at September 30, 2026: Rs. 13,166.09 lakh. The statement of assets and liabilities also sets out loans, borrowings, payables and total equity at that date, beside the audited position as at March 31, 2026.
Provisioning note
- The notes state that impairment allowances made under Ind AS 109 exceed the total provision required under IRACP, including standard asset provisioning, as at September 30, 2026, and accordingly no amount is required to be transferred to impairment reserve.
Business segment
- The Company is primarily engaged in one business segment, Finance, in accordance with Ind AS 108.
What a reader can take away: the results were approved by the board and carry a review conclusion in which nothing came to the auditor's attention indicating material misstatement. The printed figures show net profit for the period lower than the corresponding periods of the previous year, while total assets as at September 30, 2026 were Rs. 13,166.09 lakh.
Also from Ceejay Finance
Board meeting on November 03, 2026 to consider and approve unaudited results
27 Oct 2026
More numbers
- Total income, half year ended 30.09.2026 (Rs. in lakhs)1,276.48
- Net profit for the period, half year ended 30.09.2026 (Rs. in lakhs)329.80
- Net profit for the period, half year ended 30.09.2025 (Rs. in lakhs)392.48
- Total assets as at 30.09.2026 (Rs. in lakhs)13,166.09
- Total income, latest quarter663.93 (Rs. in lakhs)
- Total income, year-ago quarter665.83 (Rs. in lakhs)
- Total income, previous quarter612.55 (Rs. in lakhs)
- Total comprehensive income, latest quarter127.40 (Rs. in lakhs)
- Total comprehensive income, year-ago quarter216.23 (Rs. in lakhs)
- Total comprehensive income, previous quarter199.09 (Rs. in lakhs)
- Profit after tax, latest quarter129.06 (Rs. in lakhs)
- Profit after tax, year-ago quarter217.85 (Rs. in lakhs)
- Profit after tax, previous quarter200.74 (Rs. in lakhs)
- Revenue from operations, latest quarter662.47 (Rs. in lakhs)
- Revenue from operations, year-ago quarter665.76 (Rs. in lakhs)
- Revenue from operations, previous quarter611.41 (Rs. in lakhs)
- Profit before tax, latest quarter185.72 (Rs. in lakhs)
- Profit before tax, year-ago quarter292.73 (Rs. in lakhs)
- Profit before tax, previous quarter254.18 (Rs. in lakhs)
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