Integrated Filing — IndAS



General information about company

Scrip Code 505725
NSE Symbol ALGOQUANT
MSEI Symbol NOTLISTED
ISIN INE598D01035
Name of company Algoquant Fintech Limited
Type of company Main Board
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 27-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Trading in Financial Instruments
Start date and time of board meeting 27-05-2026   18:00:00
End date and time of board meeting 28-05-2026   00:10:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 7,727.63 23,545.98
Other income 0.84 4.16
Total income 7,728.47 23,550.14
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 3,442.08 11,791.56
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 5,188.32
(d) Employee benefit expense 1,771.56 0.00
(e) Finance costs 360.56 705.74
(f) Depreciation, depletion and amortisation expense 99.52 426.21
(f) Other Expenses
1 Other expenses 340.59 1,290.05
Total other expenses 340.59 1,290.05
Total expenses 6,014.31 19,401.88
3 Total profit before exceptional items and tax 1,714.16 4,148.26
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,714.16 4,148.26
6 Tax expense
7 Current tax 740.09 1,184.90
8 Deferred tax (705.86) (376.63)
9 Total tax expenses 34.23 808.27
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 1,679.93 3,339.99
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 1,679.93 3,339.99
17 Other comprehensive income net of taxes (0.06) 6.73
18 Total Comprehensive Income for the period 1,679.87 3,346.72
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 2,810.96 2,810.96
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 10,636.38
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.6 1.19
Diluted earnings (loss) per share from continuing operations 0.6 1.19
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 0.6 1.19
Diluted earnings (loss) per share from continuing and discontinued operations 0.6 1.19
24 Debt equity ratio
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. These audited consolidated financial results of Algoquant Fintech Limited (the Holding Company) and its Subsidiaries (together referred to as the Group) for the quarter and year ended 31-March-2026 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 27-May-2026. The Statutory Auditors have carried out an audit of the above consolidated financial results of the Group for the quarter and year ended 31-March-2026, as required under regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. These audited consolidated financial results have been prepared in accordance with the applicable Indian Accounting Standard (referred to as Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules issued thereunder and other accounting principles generally accepted in India and in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements} Regulations 2015, as amended. 3.During the year, the Authorised Share Capital of the Company has been increased from Rs.350.00 Lakh to Rs. 3,000.00 Lakh, pursuant to the approval of the shareholders through Postal Ballot dated 03-July-2025. The Authorised Share Capital of the Company, which earlier comprised 1,65,00,000 equity shares of Rs. 2 each and 20,000 Redeemable Cumulative Preference Shares of Rs. 100 each, has been increased to 14,90,00,000 equity shares of Rs. 2 each and 20,000 Redeemable Cumulative Preference Shares of Rs. 100 each. The increase in Authorised Share Capital and the corresponding amendment to the Memorandum of Association was affected in accordance with the relevant provisions of the Companies Act, 2013, read with the relevant rules framed thereunder and the Articles of Association of the Company. 4.Share split and issue of Bonus Shares: The Board of Directors of the Company at its meeting held on 03-July-2025, a) approved a sub-division of each equity share of face value of Rs.2 each, fully paid-up into (Two) Equity Shares of face value of Rs. 1 each, fully paid-up held as on record date i.e., 18 August-2025. The approval of the shareholders has been obtained by way of postal ballot on 03-August-2025. b) approved issuance of bonus shares, in the proportion of 8:1, i.e., 8 (Eight) bonus equity share of Rs.1 each, for every 1 (One) existing fully paid-up equity share of Rs. 1 each held as on the record date (i.e., 18-August-2025), by capitalization of free reserves. The approval of shareholders has been obtained by way of postal ballot on 03-August-2025. The Company allotted 24,98,63, 136 fully paid-up bonus equity shares of Rs.1 each on 19-August-2025 by capitalizing the Company's free reseves. The earnings per equity share (Basic and Diluted) for the corresponding quarter and year ended 31-March-2025, presented in the statement of audited standalone financial results have been adjusted in accordance with the requirements of Indian Accounting Standard 33- Earnings Per Share. 5. The Company in line with the requirements of Ind AS 12 has reviewed the un-recogn�zed deferred tax assets on brought MAT credits and upon considering the benefits available under the Scheme and considering the principles of prudence, has recognized the deferred tax assets (MAT credits), which were previously not recognized, during the quarter and year ended 31-March-2026. 6. The Company is engaged in the business of trading in financial instruments and Stock-broking, which in the context of Indian Accounting Standards (IND AS) 108 - Operating Segment, is the only operating segment of the Company. 7. The Hon'ble National Company Law Tribunal (Ahmedabad) (NCLT) accorded its approval vide order dated 03-0ctober-2024 to Composite Scheme of Arrangement (the Scheme or the approved Scheme) under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013, and the rules framed thereunder, a certified true copy of which was received by the Company on 29-0ctober-2024. Pursuant to the Scheme, Algoquant Investments Private Limited (hereinafter referred to as Amalgamating Company or AIPL) and amalgamation of the Stock Broking Business referred to as the Demerged undertaking per the Approved Scheme, of Growth Securities Private Limited (hereinafter referred to as Demerged Company or GSPL) were amalgamated into Algoquant Fintech Limited on a going concern basis with appointed date of 01-April-2023. Al the regulatory filings have been duly completed and operational and other approvals in relation to the Scheme have been received. 8.Pursuant to the notification by the Ministry of Labour and Employment on 21-November-2025 of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the Labour Codes), the Company has recognized the impact of the changes notified in the Code during the year ended 31-March-2026 as a past service cost for provision on gratuity payable to employees which is included under employee benefit expenses. 9.The figures for the quarter ended 31-March-2026 and 31-March-2025 being the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures upto the end of third quarter of the respective financial year, which were subjected to limited review by the statutory auditors. 10. The Company has an investment in Growth Global Securities (IFSC) Private Limited, a wholly owned subsidiary, which is measured at cost less impairment, if any. During the quarter and year ended 31-March-2026, the Management of the Company approved surrender of the memberships held by its wholly owned subsidiary with NSE IFSC Limited (NSE) for undertaking operations in the International Financial Services Centre (IFSC). Accordingly, the Company has recognised an impairment loss of Rs. 100.00 lakh in respect of its investment in the wholly owned subsidiary. 11. The audited consolidated financial results of Algoquant Fintech Limited are available on the Company's website, www.algoquantfintech.com and on the stock exchange website www.nseindia. com and www.bseindia.com.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 989.56
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 329.90
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-financial assets 1,079.14
2 Deferred tax assets (net) 458.10
Total of other non-current financial assets 1,537.24
Total non-current financial assets 1,537.24
Deferred tax assets (net) 0.00
Other non-current assets
Total of other non-current assets
Total non-current assets 2,856.70
2 Current assets
Inventories 0.00
Current financial asset
Current investments 5,359.55
Trade receivables, current 158.19
Cash and cash equivalents 2,673.37
Bank balance other than cash and cash equivalents 12,999.48
Loans, current 815.00
Other current financial assets
Total of other current financial assets 2,656.96
Total current financial assets 24,662.55
Current tax assets (net) 0.00
Other current assets
Total of other current assets
Total current assets 24,662.55
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 27,519.25
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,810.96
Other equity 10,636.38
Total equity attributable to owners of parent 13,447.34
Non controlling interest 0.14
Total equity 13,447.48
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3,082.84
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 10.45
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 841.49
Total Trade payable 851.94
Other non-current financial liabilities
1 Lease liabilities 343.97
2 Other financial liabilities 8,583.25
Total of other non-current financial liabilities 8,927.22
Total non-current financial liabilities 12,862.00
Provisions, non-current 328.93
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
1 Current tax liabilities (net) 742.22
2 Other non-financial liabilities 138.62
Total of other non-current liabilities 880.84
Total non-current liabilities 14,071.77
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other current financial liabilities
Total of other current financial liabilities
Total current financial liabilities 0.00
Other current liabilities
Total of other current liabilities
Provisions, current 0.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 0.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 14,071.77
Total equity and liabilites 27,519.25
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 Remeasurement gain on post employment benefit obligations (0.09) 9.50
Total Amount of items that will not be reclassified to profit and loss (0.09) 9.50
2 Income tax relating to items that will not be reclassified to profit or loss (0.03) 2.77
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
5 Total Other comprehensive income (0.06) 6.73



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 4,148.26
Adjustments for reconcile profit (loss)
Adjustments for finance costs 431.18
Adjustments for decrease (increase) in inventories (332.93)
Adjustments for decrease (increase) in trade receivables, current 13.56
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (126.67)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 1,136.26
Adjustments for other bank balances (1,479.44)
Adjustments for increase (decrease) in trade payables, current 293.82
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 66.85
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 426.20
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 59.21
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 1,935.68
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 6.65
Adjustments for dividend income 17.23
Adjustments for interest income 3.25
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (0.90)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 2,408.99
Net cash flows from (used in) operations 6,557.25
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 557.59
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 5,999.66
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.45
Purchase of property, plant and equipment 339.30
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 815.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 2,098.86
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 17.23
Interest received 3.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (3,232.48)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 133.01
Repayments of borrowings 0.00
Payments of lease liabilities 132.70
Dividends paid 0.00
Interest paid 333.12
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (332.81)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2,434.37
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 242.01
Net increase (decrease) in cash and cash equivalents 2,676.38
Cash and cash equivalents cash flow statement at beginning of period 0.00
Cash and cash equivalents cash flow statement at end of period 2,676.38





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 OP Bagla & Co LLP Yes 31-03-2028