Board approves unaudited results for September 2026 quarter; auditors' review report unmodified
Board meeting on 24 October 2026 approved the unaudited financial results for the quarter and half year ended 30 September 2026.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 5,463.87 | 4,107.84 | +33% | 4,914.64 | +11.2% |
| Total income | 5,466.62 | 4,110.02 | +33% | 4,915.65 | +11.2% |
| Profit before tax | 1,857.79 | 1,458.84 | +27.3% | 1,741.22 | +6.7% |
| Profit after tax | 1,388.74 | 1,091.35 | +27.2% | 1,301.23 | +6.7% |
| Total comprehensive income | 1,503.04 | 1,142.02 | +31.6% | 1,380.87 | +8.8% |
| Basic EPS | 1.25 | 1.00 | +25% | 1.18 | +5.9% |
- Total income (year ago)
- 4,110.02 (+33%)
- Period
- Quarter ended September 30, 2026 (Unaudited)
Auditor's review
Conclusion: Unmodified
Notes to the results
- 17,15,794 and 26,08,338 equity shares issued to eligible employees on exercise of vested ESOP options during the quarter and half year ended September 30, 2026 respectively.
- Stressed loans transferred to ARCs in the quarter: 919 accounts, aggregate principal outstanding ₹553.87 million, net book value ₹316.08 million, aggregate consideration ₹360.00 million.
What the board approved
SBFC Finance Limited's board met on 24 October 2026 and approved the unaudited financial results for the quarter and half year ended 30 September 2026, on the recommendation of the Audit Committee.
The update carries the standalone Statement of Unaudited Financial Results of the company, along with several related documents placed on record: the Regulation 52(4) disclosure, a security cover certificate for the secured listed non-convertible debentures, a statement of utilisation of the issue proceeds of non-convertible debentures, a certificate on the use of proceeds from commercial papers, and the statement of related party transactions for the half year. The company confirmed that it maintains sufficient security cover for its secured listed non-convertible debentures.
The auditors' conclusion
The statutory auditors, M M Nissim & Co LLP, issued an unmodified Limited Review Report on the results. A limited review is narrower than a full audit: it gives moderate assurance rather than an audit opinion. The auditors stated that nothing came to their attention that caused them to believe the statement had not been prepared in line with the applicable accounting standards, or that it contained any material misstatement.
The quarter in numbers (as printed, ₹ million)
- Revenue from operations: 5,463.87 for the quarter ended 30 September 2026, against 4,107.84 for the quarter ended 30 September 2025.
- Total income: 5,466.62 for the quarter ended 30 September 2026.
- Net profit for the period: 1,388.74, against 1,091.35 in the same quarter a year earlier.
Where the balance sheet stands
- Net worth (equity share capital plus other equity): 40,490.97 as at 30 September 2026.
Asset quality
- Gross non-performing asset ratio (GNPA): 2.64%.
- Net non-performing asset ratio (NNPA): 1.54%.
These ratios show what portion of the loan book is not being repaid on time; the net figure is after setting aside provisions for such loans.
How to read this
- The main event is a routine quarterly reporting step: results approved by the board and reviewed by the statutory auditors without modification.
- For a lending business, two things are usually tracked — growth in revenue from operations and profit, and the level of bad loans. Both sets of figures are given above.
- The other documents placed on record — security cover, proceeds utilisation and related party transactions — are disclosures that accompany the results.
Also from SBFC Finance
SBFC Finance H1 FY27: AUM up 27% to ₹12,592 Cr, PAT up 28% to ₹269 Cr
24 Oct 2026
SBFC Finance to hold Q2 FY27 earnings conference call on 26 October 2026, hosted by ICICI Securities
21 Oct 2026
India Ratings affirms IND AA(SO)/Stable on Prime Trust LAP Aug 22 Series A1 notes of INR 309.09 million
14 Oct 2026
More numbers
- Gross non-performing asset ratio (GNPA)2.64%
- Net non-performing asset ratio (NNPA)1.54%
- Net worth, ₹ million40,490.97
- Total income, latest quarter5,466.62 (₹ in million)
- Total income, year-ago quarter4,110.02 (₹ in million)
- Total income, previous quarter4,915.65 (₹ in million)
- Total comprehensive income, latest quarter1,503.04 (₹ in million)
- Total comprehensive income, year-ago quarter1,142.02 (₹ in million)
- Total comprehensive income, previous quarter1,380.87 (₹ in million)
- Profit after tax, latest quarter1,388.74 (₹ in million)
- Profit after tax, year-ago quarter1,091.35 (₹ in million)
- Profit after tax, previous quarter1,301.23 (₹ in million)
- Revenue from operations, latest quarter5,463.87 (₹ in million)
- Revenue from operations, year-ago quarter4,107.84 (₹ in million)
- Revenue from operations, previous quarter4,914.64 (₹ in million)
- Profit before tax, latest quarter1,857.79 (₹ in million)
- Profit before tax, year-ago quarter1,458.84 (₹ in million)
- Profit before tax, previous quarter1,741.22 (₹ in million)
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