Easy Fincorp Ltd

Financial results approved

• Unaudited standalone Q1 2026 results approved; quarter ended 30 June 2026.
• Audit Committee reviewed the results prior to approval.
• Director Atul Lakhotia authorised to sign the results.

Regulatory and legal matters

• Final BSE fine of Rs 5,55,662 determined; paid 10 August 2026.
• Liability for the fine recognized as of 30 June 2026.
• Labour Code changes monitored; no material impact estimated for Q1 or year-end.
• No contingent liability arising from the BSE matter.

Disclosures and segment

• Company has a single reportable segment; no Ind AS 108 disclosures.
• Full results to be published with QR code on BSE and company site.

Status under Reg. 74(5)

• All shares are in Demat form; Regulation 74(5) not applicable.
• No rematerialisation requests received for quarter ended 30 June 2026.
• RTA certificate from Bigshare confirms Regulation 74(5) not applicable.

Management Changes & Board Updates

• Mr. Sandeep Kumar Jhunjhunwala re-appointed CFO for one year from 17 March 2026.
• Re-appointment approved by Board on 10 February 2026; no relationships with other directors disclosed.
• Mr. Rajendra Dey authorized to sign unaudited financial results for quarter ended 31 December 2025.

Auditor Information

• RAY & RAY, Chartered Accountants, conducted limited review of Q3 FY 2025-26 financial results.
• Review per SRE 2410; no audit opinion expressed; no material misstatements found.

Financial Results Summary

• Net loss after tax: Rs. (4.06) lakhs for quarter ended 31 December 2025.
• Total comprehensive loss including OCI: Rs. (4.06) lakhs for the quarter.
• Earnings per share (basic and diluted): Rs. (1.66) per share (not annualised).
• No current tax expense; deferred tax credit recognized.
• One reportable segment; no estimated impact from new Labour Codes.

Compliance and Governance

• Financial results reviewed by Audit Committee and approved by Board on 10 February 2026.
• Board resolution authorized Mr. Rajendra Dey to sign and file financial results.
• No changes to board or committee composition reported.

Financial Performance 📊

• Board approved unaudited standalone Q3 results ended 31 Dec 2025 with limited review report.
• Net loss after tax was Rs. 4.06 lakhs for Q3 and Rs. 12.02 lakhs for nine months ended 31 Dec 2025.
• Total comprehensive loss was Rs. 4.06 lakhs for Q3 and Rs. 18.655 lakhs for nine months.
• Basic and diluted earnings per share for Q3 were Rs. (1.66).

Appointments 📍

• Mr. Sandeep Kumar Jhunjhunwala re-appointed CFO for one year from 17 March 2026 on existing terms.

Regulatory/Compliance ⚠️

• Statutory auditor issued limited review report with no material misstatements.
• Company noted no immediate financial impact from new Labour Codes effective 1 Nov 2025; monitoring ongoing.

Financial Performance 📊

• Easy Fincorp reported unaudited Q3 FY26 total income of Rs 239 lakh, stable QoQ and YoY.
• Q3 FY26 net loss after tax was Rs 4.06 lakh, compared to Rs 3.29 lakh loss in Q3 FY25.
• Employee expenses rose to Rs 164 lakh in Q3 FY26 from Rs 127 lakh in Q3 FY25.
• Finance costs increased to Rs 392 lakh in Q3 FY26 versus Rs 363 lakh in Q3 FY25.
• Deferred tax credit of Rs 0.98 lakh recognized in Q3 FY26.
• Earnings per share (basic and diluted) for Q3 FY26 stood at negative Rs 1.66 versus negative Rs 1.34 YoY.

Governance & Approvals 🗓️📍

• Board approved unaudited Q3 FY26 results and limited review report on 10 Feb 2026.
• CFO Mr. Sandeep Kumar Jhunjhunwala re-appointed for one year from 17 Mar 2026 on existing terms.

Audit & Compliance ✅

• Limited review by auditor Ray & Ray found no material misstatements in Q3 FY26 results.

Risks & Regulatory ⚠️

• Loss before tax for 9M FY26 widened to Rs 12.93 lakh from Rs 17.69 lakh loss in 9M FY25.
• No impact expected from new Labour Codes on Q3 and 9M FY26 financials; monitoring ongoing.

Business Model & Segments 🗒️

• Company has one reportable segment; no segment-wise financials disclosed.