Board approves unaudited standalone Q2 and H1 results; auditor's limited review finds no material misstatement
Nalin Lease Finance Ltd's board approved the unaudited standalone financial results for the quarter and half year ended 30 September 2026, along with the statutory auditors' limited review report.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 242.86 | 177.67 | +36.7% | 214.43 | +13.3% |
| Total income | 250.94 | 182.83 | +37.3% | 242.96 | +3.3% |
| Profit before tax | 153.54 | 107.41 | +42.9% | 153.80 | −0.2% |
| Profit after tax | 114.84 | 76.13 | +50.8% | 111.46 | +3% |
| Total comprehensive income | 114.84 | 76.13 | +50.8% | 111.46 | +3% |
| Basic EPS | 1.75 | 1.16 | +50.9% | 1.70 | +2.9% |
- Total income - YoY growth
- +37.3%
- Period
- 30 Sept'26 (Unaudited)
Auditor's review
Conclusion: Unmodified
Notes to the results
- Provision of Expected credit loss on loan assets created as per Ind AS 109 ('Financial instruments') as at September 30, 2026.
- The Company is engaged primarily in the business of financing; there is no separate reportable segment as per Ind AS 108.
The board met on 23 October 2026 and approved the unaudited standalone financial results for the quarter and half year ended 30 September 2026.
What the board approved
- The unaudited standalone financial results for the quarter and half year ended 30 September 2026.
- These results were reviewed by the Audit Committee and approved by the board.
- They are accompanied by the limited review report of the statutory auditors, Paresh Thothawala & Co, Chartered Accountants.
The auditor's conclusion
This is a limited review carried out under the Standard on Review Engagements (SRE) 2410, which is narrower in scope than a full audit. The auditors state that nothing has come to their attention that causes them to believe that the accompanying statement, prepared in accordance with applicable Indian Accounting Standards, has not disclosed the information required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, or that it contains any material misstatement. The conclusion carries no qualification.
Key numbers as printed (standalone, unaudited, Rs. in Lakhs)
- Total income: 250.94 for the quarter ended 30 Sept'26 and 493.89 for the half year ended 30 Sept'26.
- Profit/(loss) before tax: 153.54 for the quarter.
- Profit/(loss) for the period: 114.84 for the quarter, against 76.13 in the quarter ended 30 Sept'25; and 226.30 for the half year ended 30 Sept'26.
- Earnings per equity share (basic and diluted): 1.75 for the quarter.
Balance sheet side
- Total assets are 5,423.59 as at 30 Sept'26.
- The statement also sets out loans, borrowings (other than debt securities), lease liabilities, equity share capital and other equity as at the period end, with the corresponding figures as at 31 Mar'26.
Cash flow
The update includes a standalone cash flow statement for the half year ended 30 Sept'26, showing cash flows from operating, investing and financing activities and the closing cash and cash equivalents for the period.
What a retail investor can take from this
- These are standalone numbers and they are unaudited - they have been subject to a limited review, not a full audit.
- The disclosures let you compare Total income, Profit/(loss) for the period and the earnings per share with the year-ago quarter shown alongside in the same statement.
- The results are also to be made available on the company's website and on the stock exchange website.
Also from Nalin Lease Finance
Board meeting on 23 October 2026 to consider and approve unaudited results for Q2 and H1 FY27
14 Oct 2026
More numbers
- Total income, quarter ended 30 Sept'26250.94 (Rs. in Lakhs)
- Total income, half year ended 30 Sept'26493.89 (Rs. in Lakhs)
- Profit/(loss) before tax, quarter ended 30 Sept'26153.54 (Rs. in Lakhs)
- Profit/(loss) for the period, quarter ended 30 Sept'26114.84 (Rs. in Lakhs)
- Profit/(loss) for the period, quarter ended 30 Sept'2576.13 (Rs. in Lakhs)
- Profit/(loss) for the period, half year ended 30 Sept'26226.30 (Rs. in Lakhs)
- Total assets as at 30 Sept'265,423.59 (Rs. in Lakhs)
- Total income, latest quarter250.94 (₹ in Lakhs)
- Total income, year-ago quarter182.83 (₹ in Lakhs)
- Total income, previous quarter242.96 (₹ in Lakhs)
- Total comprehensive income, latest quarter114.84 (₹ in Lakhs)
- Total comprehensive income, year-ago quarter76.13 (₹ in Lakhs)
- Total comprehensive income, previous quarter111.46 (₹ in Lakhs)
- Profit after tax, latest quarter114.84 (₹ in Lakhs)
- Profit after tax, year-ago quarter76.13 (₹ in Lakhs)
- Profit after tax, previous quarter111.46 (₹ in Lakhs)
- Revenue from operations, latest quarter242.86 (₹ in Lakhs)
- Revenue from operations, year-ago quarter177.67 (₹ in Lakhs)
- Revenue from operations, previous quarter214.43 (₹ in Lakhs)
- Profit before tax, latest quarter153.54 (₹ in Lakhs)
- Profit before tax, year-ago quarter107.41 (₹ in Lakhs)
- Profit before tax, previous quarter153.80 (₹ in Lakhs)
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