ARC Finance Ltd

Financial results approved

• Unaudited standalone quarterly results for quarter ended 30 June 2026 approved by the Board.
• Adopted Limited Review Report from statutory auditor on quarter results.

Auditor & compliance

• Limited Review Report by SS RV & Associates adopted.
• No qualifications reported in the auditor's review.

Meeting Details

• Board meeting scheduled on 11 August 2026 at 02:30 PM at the Company's Registered Office.

Key Agenda Items

• Consider and approve unaudited financial results for quarter ended 30 June 2026.
• Consider and approve the Limited Review Report on the financial results for quarter ended 30 June 2026.
• Any other matter with the permission of the Chairperson.

Other Notes

Dematerialisation processing and depository update

• Details of securities dematerialised during the period have been furnished to depositories and stock exchanges.
• Securities received for dematerialisation were mutilated and cancelled within the time limit after verification.
• The depository's name has been substituted as registered owner in the records.
• Dematerialised certificates are listed on the exchanges where the company's shares are listed.

Board meeting outcomes

• Board approved audited financial results for quarter and year ended 31 March 2026.
• Board re-appointed the secretarial auditor and internal auditor for FY 2026-27.

Secretarial auditor re-appointment

• Re-appointed Akhil Agarwal, Practising Company Secretary, as Secretarial Auditor.
• Effective on 29 May 2026 for financial year 2026-27.
• Reason: current term expired.
• Proprietorship firm with experience in secretarial compliances for private, public, and listed companies.

Internal auditor re-appointment

• Re-appointed O.P. Khajanchi, Chartered Accountants, as Internal Auditor.
• Effective on 29 May 2026 for financial year 2026-27.
• Reason: current term expired.
• Proprietorship firm with experience in auditing, taxation, and finance-related work.

Audit and board actions

• 📍 The statutory auditors issued an unmodified opinion on FY26 standalone results.
• 📍 The board approved re-appointment of Akhil Agarwal as secretarial auditor for FY27.
• 📍 The board approved re-appointment of O. P. Khajanchi as internal auditor for FY27.

Business model

• ARC Finance is a standalone finance company with lending and share trading income.
• Revenue mix included interest income and sale of shares in FY26.

Financial Performance

• Approved unaudited standalone financial results for quarter ended 31 December 2025.
• Total revenue from operations for quarter was ₹158.01 lakh; profit before tax ₹1.52 lakh.
• Profit after tax for quarter was a loss of ₹0.91 lakh; basic earnings per share ₹(0.000).
• Nine months ended 31 December 2025 showed total revenue ₹2,244.47 lakh and profit before tax ₹36.08 lakh.

Audit and Compliance ️

• Statutory auditors issued unqualified limited review report on quarter ended 31 December 2025 results.
• Financial results prepared under Indian Accounting Standards (Ind AS) effective 1 April 2017.