Integrated Filing — IndAS

General information about company

Scrip Code	000000
NSE Symbol	RNFI
MSEI Symbol	NOTLISTED
ISIN	INE0SA001017
Name of company	RNFI SERVICES LIMITED
Type of company	SME
Class of security	Equity
Date of start of financial year	01-04-2025
Date of end of financial year	31-03-2026
Date of board meeting when results were approved	10-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	27-01-2026
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Type	Quarterly
Reporting Quarter	Third quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Unaudited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	10-02-2026 12:30:00
End date and time of board meeting	10-02-2026 13:50:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification	Not applicable

Financial Results Ind-AS

Amount in (Lakhs)

Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-10-2025	01-04-2025
B	Date of end of reporting period	31-12-2025	31-12-2025
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
1	Income
	Revenue from operations	25,783.74	72,925.59
	Other income	71.25	411.18
	Total income	25,854.99	73,336.77
2	Expenses
(a)	Cost of materials consumed	7,568.61	21,372.81
(b)	Purchases of stock-in-trade	12,975.33	38,207.95
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	76.33	(67.27)
(d)	Employee benefit expense	2,695.24	7,152.74
(e)	Finance costs	54.11	166.30
(f)	Depreciation, depletion and amortisation expense	433.85	1,215.44
(f)	Other Expenses
1	Other Expenses	793.46	2,062.28
2	Prior Period expenses	0.00	6.28
	Total other expenses	793.46	2,068.56
	Total expenses	24,596.93	70,116.53
3	Total profit before exceptional items and tax	1,258.06	3,220.24
4	Exceptional items	0.00	0.00
5	Total profit before tax	1,258.06	3,220.24
6	Tax expense
7	Current tax	319.96	857.67
8	Deferred tax	(14.43)	(45.73)
9	Total tax expenses	305.53	811.94
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0.00	0.00
11	Net Profit Loss for the period from continuing operations	952.53	2,408.30
12	Profit (loss) from discontinued operations before tax	0.00	0.00
13	Tax expense of discontinued operations	0.00	0.00
14	Net profit (loss) from discontinued operation after tax	0.00	0.00
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0.00	0.00
16	Total profit (loss) for period	952.53	2,408.30
17	Other comprehensive income net of taxes	3.83	2.48
18	Total Comprehensive Income for the period	956.36	2,410.78
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	837.19	2,138.66
	Total profit or loss, attributable to non-controlling interests	115.34	269.64
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	841.01	2,142.99
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	115.35	267.79
21	Details of equity share capital
	Paid-up equity share capital	2,506.07	2,506.07
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.35	8.56
	Diluted earnings (loss) per share from continuing operations	3.35	8.56
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	3.35	8.56
	Diluted earnings (loss) per share from continuing and discontinued operations	3.35	8.56
24	Debt equity ratio	0.1900	0.1900
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Textual Information(1)

Disclosure of notes on financial results

Textual Information(1)	1 The accompanying Ind AS financial results have been reviewed by the Audit Committee in meeting held on Tuesday, 10th February, 2026 and approved by the Board of Directors in their meeting held on Tuesday, 10th February, 2026. 2 These financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other Accounting principles generally accepted in India. 3 The Figures for the Quarter ended December 31, 2025 and corresponding Quarter ended December 31, 2024 are the balancing figures between the Unaudited figures in respect of the Nine Months and the half year ended of the respective financial year. 4 As required under Regulation 33 of the SEBI(LODR) Regulation, 2015, the Statutory Auditors of the Company have Issued Limited Review Report on the aforesaid Unaudited Financial Results for the Quarter & Nine Month ended 31st December, 2025, which was also taken on record by the Audit Committee and Board at their meeting held on Tuesday, 10th February, 2026. The report does not have any impact on the -aforesaid financial results which needs any explanation by the Board. 5 During the period, Persuant to change in use, the Company has reclassified its Investment Property to Property, Plant and Equipment in accordance with Ind AS 40 and Ind AS 16 “Property, Plant and Equipment. The carrying amount as on the date of reclassification has been considered as the deemed cost of Property, Plant and Equipment, and depreciation has been charged prospectively in line with Ind AS 16. 6 RNFI Money Private Limited, a material subsidiary of RNFI Services Limited, has received approval from Reserve bank of India (RBI) for Expansion of 6 new Branches. This will enable RNFI Money Private Limited to strengthens digital presence in the foreign remittance market and supports scalable cross-border payment solutions. 7 Reliassure Insurance Broking Private Limited, a wholly owned subsidiary of RNFI Services Limited, has received approval from IRDAI for the for expansion of two new branches. 8 The Government of India w.e.f. November 21, 2025, notified code on social security 2020; Occupational Safety, Health and Working Conditions Code, 2020; the Industrial Relations Code, 2020 and the Code on Wages, 2019, consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The incremental impact consisting of gratuity of 6.50 lakhs primarily arises due to change in wage definition under new labour laws. Being a Non Material amount Group has decided not to present the same in Exceptional Item as one regulatory-driven, non-recurring in nature. 9 Figures pertaining to prior period have been regrouped and reclassified wherever necessary to conform to the classification adopted in the current period. 10 RNFI Services Limited complies with the provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as are applicable to the companies listed on the Main Board of National Stock Exchange of India Limited. The Financial Results have been prepared in the format applicable to the Main Board Listed Companies. 11 EPS for the respective periods have been calculated based on the weighted average number of shares outstanding for the said period. 12 The above Ind AS financial results of the Company are available on the Company's website (www.rnfiservices.com) and also on the website of NSE (www.nseindia.com).

Textual Information(1)

1 The accompanying Ind AS financial results have been reviewed by the Audit Committee in meeting held on Tuesday, 10th February, 2026 and approved by the Board of Directors in their meeting held on Tuesday, 10th February, 2026. 2 These financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other Accounting principles generally accepted in India. 3 The Figures for the Quarter ended December 31, 2025 and corresponding Quarter ended December 31, 2024 are the balancing figures between the Unaudited figures in respect of the Nine Months and the half year ended of the respective financial year. 4 As required under Regulation 33 of the SEBI(LODR) Regulation, 2015, the Statutory Auditors of the Company have Issued Limited Review Report on the aforesaid Unaudited Financial Results for the Quarter & Nine Month ended 31st December, 2025, which was also taken on record by the Audit Committee and Board at their meeting held on Tuesday, 10th February, 2026. The report does not have any impact on the -aforesaid financial results which needs any explanation by the Board. 5 During the period, Persuant to change in use, the Company has reclassified its Investment Property to Property, Plant and Equipment in accordance with Ind AS 40 and Ind AS 16 “Property, Plant and Equipment. The carrying amount as on the date of reclassification has been considered as the deemed cost of Property, Plant and Equipment, and depreciation has been charged prospectively in line with Ind AS 16. 6 RNFI Money Private Limited, a material subsidiary of RNFI Services Limited, has received approval from Reserve bank of India (RBI) for Expansion of 6 new Branches. This will enable RNFI Money Private Limited to strengthens digital presence in the foreign remittance market and supports scalable cross-border payment solutions. 7 Reliassure Insurance Broking Private Limited, a wholly owned subsidiary of RNFI Services Limited, has received approval from IRDAI for the for expansion of two new branches. 8 The Government of India w.e.f. November 21, 2025, notified code on social security 2020; Occupational Safety, Health and Working Conditions Code, 2020; the Industrial Relations Code, 2020 and the Code on Wages, 2019, consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The incremental impact consisting of gratuity of 6.50 lakhs primarily arises due to change in wage definition under new labour laws. Being a Non Material amount Group has decided not to present the same in Exceptional Item as one regulatory-driven, non-recurring in nature. 9 Figures pertaining to prior period have been regrouped and reclassified wherever necessary to conform to the classification adopted in the current period. 10 RNFI Services Limited complies with the provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as are applicable to the companies listed on the Main Board of National Stock Exchange of India Limited. The Financial Results have been prepared in the format applicable to the Main Board Listed Companies. 11 EPS for the respective periods have been calculated based on the weighted average number of shares outstanding for the said period. 12 The above Ind AS financial results of the Company are available on the Company's website (www.rnfiservices.com) and also on the website of NSE (www.nseindia.com).

Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Non Business Correspondent	7,923.41	20,673.94
2	Business Correspondent	3,519.11	11,379.91
3	Full Fledge Money Changer	13,123.40	38,194.01
4	Direct Broking (Life & General Insurance)	1,217.81	2,677.73
5	Others	0.0007126	0.0041118
	Total Segment Revenue	25,854.99	73,336.77
	Less: Inter segment revenue
	Revenue from operations	25,854.99	73,336.77
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Non Business Correspondent	880.62	1,930.45
2	Business Correspondent	254.16	610.90
3	Full Fledge Money Changer	(13.68)	(15.54)
4	Direct Broking (Life & General Insurance)	65.70	283.25
5	Others	71.26	411.18
	Total Profit before tax	1,258.06	3,220.24
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	1,258.06	3,220.24
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Non Business Correspondent	7,598.24	7,598.24
2	Business Correspondent	4,411.02	4,411.02
3	Full Fledge Money Changer	1,806.82	1,806.82
4	Direct Broking (Life & General Insurance)	2,031.71	2,031.71
5	Others	0.00	0.00
	Total Segment Asset	15,847.79	15,847.79
	Un-allocable Assets	19,061.00	19,061.00
	Net Segment Asset	34,908.79	34,908.79
4	Segment Liabilities
	Segment Liabilities
1	Non Business Correspondent	2,591.49	2,591.49
2	Business Correspondent	474.90	474.90
3	Full Fledge Money Changer	391.79	391.79
4	Direct Broking (Life & General Insurance)	1,206.45	1,206.45
5	Others	0.00	0.00
	Total Segment Liabilities	4,664.63	4,664.63
	Un-allocable Liabilities	13,513.96	13,513.96
	Net Segment Liabilities	18,178.59	18,178.59
	Disclosure of notes on segments

Other Comprehensive Income

Amount in (Lakhs)

Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-10-2025	01-04-2025
B	Date of end of reporting period	31-12-2025	31-12-2025
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurements of the defined benefit plans	5.11	3.31
	Total Amount of items that will not be reclassified to profit and loss	5.11	3.31
2	Income tax relating to items that will not be reclassified to profit or loss	1.28	0.83
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0.00	0.00
5	Total Other comprehensive income	3.83	2.48