Challani Capital Ltd

Overview

• Unaudited Q1 FY27 results for quarter ended 30 June 2026.
• Limited review by Chartered Accountants; not an audit.
• Two reportable segments: Financing Activities; Supply Chain and Trade Facilitation Services.
• Results prepared under Ind AS; previous quarter figures regrouped/restated.
• Audit Committee reviewed; Board approved as per notes.

Balance sheet highlights

• Cash and cash equivalents at 30-06-2026: Rs 214.17 Lakhs.
• Loans outstanding: Rs 583.79 Lakhs.
• Investments: Rs 3.03 Lakhs.
• Other financial assets: Rs 4.18 Lakhs.
• Deferred tax assets: Rs 42.61 Lakhs.
• Investment property: Rs 19.57 Lakhs.
• Property, plant and equipment: Rs 10.90 Lakhs.

Notes and disclosures

• Notes indicate regrouping/restatement of prior period figures.
• Report date: 10 August 2026; Chennai.

Financial results approved

• Board approved unaudited quarterly results for quarter ended 30 June 2026.
• A Limited Review Report by RSM & Associates is attached.
• The results are prepared under Indian Accounting Standards (Ind AS).
• Audit Committee reviewed results; Board approved them.

Disclosures and segments

• Two reportable segments identified: Financing Activities and Supply Chain & Trade Facilitation.
• Annexure A with Regulation 30 disclosures enclosed and website hosting noted.

Auditor remarks and regulatory notes

• The Limited Review indicates no material misstatement identified.

Financial Performance 📊

• Board approved unaudited standalone financial results for quarter ended 31 Dec 2025.
• Total income for Q3 FY26 was Rs. 31.29 lakhs; profit before tax Rs. 8.44 lakhs.
• Net profit after tax for Q3 FY26 stood at Rs. 8.44 lakhs.
• Total assets as of 31 Dec 2025 were Rs. 987.41 lakhs; equity share capital Rs. 1,500 lakhs.

Cash Flow and Assets

• Cash and cash equivalents decreased to Rs. 35.59 lakhs as of 31 Dec 2025 from Rs. 91.68 lakhs.
• Net cash used in operating activities was Rs. 48.50 lakhs for the quarter ended 31 Dec 2025.
• Net cash used in investing activities was Rs. 49.90 lakhs during the quarter.
• Net cash from financing activities was Rs. 42.31 lakhs for the quarter ended 31 Dec 2025.

Audit and Compliance

• Limited review report by RSM & Associates found no material misstatements in financial results.
• Company continues to follow Indian Accounting Standards (Ind AS) effective from 1 April 2018.

Corporate Governance

• No changes in directors, auditors, or key management personnel were disclosed.

Business Operations

• Company operates primarily in financing business with no separate reportable segments.
• Other income includes recovery of previously written-off bad debts.

🗓️ Meeting Details

• Board meeting scheduled for 5 February 2026.

📊 Financial Performance

• Consideration of unaudited standalone financial results for quarter ended 31 December 2025.
• Approval of Limited Review Report on the unaudited standalone financial results.