Board approves unaudited standalone Q2 and half-year results; auditor review conclusion unmodified
Board of Tokyo Finance Ltd approved the Unaudited Financial Results (Standalone) for the quarter and half year ended September 30, 2026, reviewed by the Audit Committee.
By ScoutQuest · · 3 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 21.93 | 21.37 | +2.6% | 21.60 | +1.5% |
| Total income | 21.96 | 21.37 | +2.8% | 21.60 | +1.7% |
| Profit after tax | 6.17 | 3.11 | +98.4% | 5.83 | +5.8% |
| Total comprehensive income | 5.96 | 2.63 | +127% | 6.04 | −1.3% |
| Basic EPS | 0.09 | 0.04 | +125% | 0.08 | +12.5% |
- Total income (latest)
- 21.96 Lakhs (+2.8% YoY, +1.7% QoQ)
- Profit after tax (latest)
- 6.17 Lakhs (+98.4% YoY, +5.8% QoQ)
- Period
- 3 Months Ended 30/09/2026
Auditor's review
Conclusion: Unmodified
What the board approved
The Board of Directors of Tokyo Finance Ltd met on October 22, 2026, from 02:30 p.m. to 03:30 p.m., and approved the Unaudited Financial Results (Standalone) for the quarter and half year ended September 30, 2026. The results were reviewed and recommended by the Audit Committee, and are accompanied by a Limited Review Report from UBG & Company, Chartered Accountants.
Auditor's review conclusion
- The report is a limited review of interim financial information, which gives moderate assurance and is not an audit opinion.
- Based on that review, the auditors state that nothing has come to their attention that causes them to believe the statement contains any material misstatement or fails to disclose the information required.
- The conclusion is therefore unmodified.
Results, standalone, figures as printed in Rs. In Lakhs
- 'Revenue from operations' for the quarter: Rs. 21.93 lakhs, against Rs. 21.37 lakhs in the corresponding quarter.
- 'Revenue from operations' for the half year: Rs. 43.53 lakhs, against Rs. 41.96 lakhs.
- 'Total income' for the half year: Rs. 43.55 lakhs, against Rs. 41.96 lakhs.
- 'Total Expenses' for the half year: Rs. 31.55 lakhs, against Rs. 35.62 lakhs.
- 'Profit / (Loss) for the period' for the half year: Rs. 12.02 lakhs, against Rs. 6.34 lakhs.
- 'Profit / (Loss) for the period' for the quarter: Rs. 6.17 lakhs, against Rs. 3.11 lakhs.
- Basic and diluted earnings per share for the half year: Rs. 0.17, against Rs. 0.09; for the quarter Rs. 0.09, against Rs. 0.04.
One item to note in the reported numbers
Other comprehensive income, net of income tax, was a negative Rs. 0.21 lakhs for the quarter, so 'Total Comprehensive Income for the Period' came to Rs. 5.96 lakhs against the Rs. 6.17 lakhs reported as 'Profit / (Loss) for the period'. For the half year, 'Total Comprehensive Income for the Period' was Rs. 12.02 lakhs.
Balance sheet as at September 30, 2026 (standalone)
- Total Assets: Rs. 1,226.83 lakhs, against Rs. 1,219.84 lakhs as at March 31, 2026.
- Loans: Rs. 1,200.18 lakhs, against Rs. 1,188.34 lakhs.
- Paid-up equity share capital: Rs. 694.28 lakhs (face value Rs. 10/- each), unchanged.
- Total Liabilities and Equity: Rs. 1,226.83 lakhs, against Rs. 1,219.84 lakhs.
Cash flow for the half year
- Net cash used in operating activities: Rs. (0.73) lakhs.
- Cash and cash equivalents at the close of the half year: Rs. 0.56 lakhs.
- The company's notes state it operates in one segment, financial activity.
How to read this for a retail investor
- This is the company's routine quarterly disclosure: profit for the period, revenue from operations and earnings per share are all higher than the year-ago quarter and half year, and the auditors' review conclusion is unmodified.
- Everything reported here is on a standalone basis; the update is a statement of financial results, so the figures above are the reported line items, not any forward-looking guidance.
- The earnings per share figures are small in absolute rupee terms because the paid-up equity share capital is Rs. 694.28 lakhs at face value Rs. 10/- each, so the share count is large relative to the profit for the period.
Also from Tokyo Finance
Board meeting on 22 October 2026 to consider and approve unaudited standalone results
14 Oct 2026
More numbers
- Revenue from operations, half year ended 30/09/2026Rs. 43.53 lakhs
- Total income, half year ended 30/09/2026Rs. 43.55 lakhs
- Profit for the period, half year ended 30/09/2026Rs. 12.02 lakhs
- Profit for the period, half year ended 30/09/2025Rs. 6.34 lakhs
- Basic and diluted EPS, half year ended 30/09/20260.17
- Total Assets as at 30/09/2026Rs. 1,226.83 lakhs
- Total income, latest quarter21.96 (Rs. In Lakhs)
- Total income, year-ago quarter21.37 (Rs. In Lakhs)
- Total income, previous quarter21.60 (Rs. In Lakhs)
- Total comprehensive income, latest quarter5.96 (Rs. In Lakhs)
- Total comprehensive income, year-ago quarter2.63 (Rs. In Lakhs)
- Total comprehensive income, previous quarter6.04 (Rs. In Lakhs)
- Profit after tax, latest quarter6.17 (Rs. In Lakhs)
- Profit after tax, year-ago quarter3.11 (Rs. In Lakhs)
- Profit after tax, previous quarter5.83 (Rs. In Lakhs)
- Revenue from operations, latest quarter21.93 (Rs. In Lakhs)
- Revenue from operations, year-ago quarter21.37 (Rs. In Lakhs)
- Revenue from operations, previous quarter21.60 (Rs. In Lakhs)
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