Sri Amarnath Finance Ltd

Auditor re-appointment

• Board recommended re-appointment of Rajender Kumar Singal & Associates LLP as statutory auditors.
• Term: five years from 41st AGM 2026 to 46th AGM 2031.
• Subject to shareholders' approval at the ensuing AGM.
• Audit Committee recommended; details in Annexure-A.

Unaudited financial results Q1 2026

• Board approved unaudited standalone results for quarter ended 30 June 2026.
• Limited Review Report received from the statutory auditor.
• Limited Review indicates unmodified opinion.

Sri Amarnath Finance Ltd board meeting details not disclosed in the provided excerpt

Dematerialisation status

• No dematerialisation requests were received during the reporting period.
• Certificate confirms compliance with Regulation 74(5).

Financial Performance 📊

• Board approved unaudited standalone financial results for quarter and nine months ended 31 Dec 2025.
• Total revenue from operations for nine months ended 31 Dec 2025 was Rs. 452.16 lakhs.
• Profit before tax for nine months ended 31 Dec 2025 was Rs. 303.52 lakhs; profit after tax Rs. 225.30 lakhs.
• Basic and diluted EPS for nine months ended 31 Dec 2025 stood at Rs. 2.26 per share.
• No exceptional items or discontinuing operations reported for the period.
• Financial results prepared as per Indian Accounting Standards (Ind AS 34) and Companies Act, 2013.

Audit and Compliance ⚠️

• Limited review report by statutory auditor taken on record with no material misstatements noted.

Business and Governance 📍

• Company operates primarily in financing business; no separate reportable segments identified.
• Results reviewed by Audit Committee and approved by Board on 12 Feb 2026.

Financial Performance 📊

• Q3 FY26 revenue from operations was Rs 150.59 lakh, down 4.5% QoQ.
• Nine months ended Dec 31, 2025 revenue was Rs 452.16 lakh, up 4.8% YoY.
• Q3 FY26 EBITDA was Rs 95.61 lakh, down 12.2% QoQ; nine months EBITDA was Rs 303.52 lakh, down 6.3% YoY.
• Q3 FY26 finance cost was Rs 10.02 lakh, down from Rs 25.80 lakh in Q3 FY25.
• Q3 FY26 employee benefit expenses rose to Rs 32.51 lakh from Rs 18.78 lakh in Q3 FY25.
• Q3 FY26 PAT was Rs 71.59 lakh, down 17.7% YoY; nine months PAT was Rs 225.30 lakh, down 9.7% YoY.

Earnings Per Share & Other Notes

• Basic and diluted EPS for Q3 FY26 stood at Rs 0.72, down from Rs 0.87 in Q3 FY25.
• No exceptional items reported in Q3 FY26 or nine months period.
• Results reviewed by Audit Committee and Board on Feb 12, 2026; auditors issued unqualified limited review report.

Business Model

• Company operates primarily in financing business; no separate reportable segments as per Ind AS 108.