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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 08-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 08-08-2026   12:30:00
End date and time of board meeting 08-08-2026   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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 7,826.05 7,826.05
Other income 103.61 103.61
Total income 7,929.66 7,929.66
2 Expenses
(a) Cost of materials consumed 4,869.64 4,869.64
(b) Purchases of stock-in-trade 62.17 62.17
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 41.70 41.70
(d) Employee benefit expense 1,616.72 1,616.72
(e) Finance costs 37.25 37.25
(f) Depreciation, depletion and amortisation expense 265.73 265.73
(f) Other Expenses
1 Other Expenses 572.46 572.46
2 Prior Period Expenses 5.08 5.08
Total other expenses 577.54 577.54
Total expenses 7,470.75 7,470.75
3 Total profit before exceptional items and tax 458.91 458.91
4 Exceptional items 0.00 0.00
5 Total profit before tax 458.91 458.91
6 Tax expense
7 Current tax 138.67 138.67
8 Deferred tax (7.53) (7.53)
9 Total tax expenses 131.14 131.14
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 327.77 327.77
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 327.77 327.77
17 Other comprehensive income net of taxes (1.08) (1.08)
18 Total Comprehensive Income for the period 326.69 326.69
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 2,535.69 2,535.69
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 1.3 1.3
Diluted earnings (loss) per share from continuing operations 1.3 1.3
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 1.3 1.3
Diluted earnings (loss) per share from continuing and discontinued operations 1.3 1.3
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) Notes: 1. The accompanying Ind AS financial results have been reviewed by the Audit Committee in meeting held on Saturday, 8th Aug, 2026 and approved by the Board of Directors in their meeting held on Saturday, 8th Aug, 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. 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 ended 30th June, 2026, which was also taken on record by the Audit Committee and Board at their meeting held on Saturday, 8th Aug, 2026. The report does not have any impact on the aforesaid financial results which needs any explanation by the Board. 4. Standalone Financial Result & Segment Result as on 30th June 2026 is enclosed herewith. 5. Segment information - The segments for the Group are as follows: -Non-Business Correspondent -Business Correspondent 6. The Company has received approval from the National Stock Exchange (NSE) on July 14, 2026 w.r.t. Listing of further issue of 296292 Equity shares of Rs. 10/- each allotted pursuant to conversion of warrants allotted on preferential basis made by the company. 7. During the Period ended 30th June 2026, the Board of Directors has approved acquisition of up to 75% of the paid-up share capital (Partially through Fresh Issue of Shares and Partially through Share Transfer) of Ambition Services Private Limited. 8. During the quarter ended 30 June 2026, the Board approved the RNFI Employee Stock Option Plan, 2026 (ESOP 2026), subject to shareholders' approval. The members approved the ESOP 2026 through Postal Ballot on 10 July 2026. The application for in-principle approval from the National Stock Exchange of India Limited (NSE) is under process. 9. Figures pertaining to prior period have been regrouped and reclassified wherever necessary to conform to the classification adopted in the current period. 10. The Statement includes the results for the quarter ended March 31, 2026 being the balancing figure between audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the respective financial years which were subject to limited review. 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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Non Business Correspondent 5,823.51 5,823.51
2 Business Correspondent 2,002.54 2,002.54
3 Others 0.0010361 0.0010361
Total Segment Revenue 7,929.66 7,929.66
Less: Inter segment revenue 0.00 0.00
Revenue from operations 7,929.66 7,929.66
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Non Business Correspondent 279.86 279.86
2 Business Correspondent 112.69 112.69
3 Others 103.61 103.61
Total Profit before tax 496.16 496.16
i. Finance cost 37.25 37.25
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 458.91 458.91
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Non Business Correspondent 6,186.80 6,186.80
2 Business Correspondent 3,916.52 3,916.52
3 Others 0.00 0.00
Total Segment Asset 10,103.32 10,103.32
Un-allocable Assets 17,583.84 17,583.84
Net Segment Asset 27,687.16 27,687.16
4 Segment Liabilities
Segment Liabilities
1 Non Business Correspondent 489.25 489.25
2 Business Correspondent 54.74 54.74
3 Others 0.00 0.00
Total Segment Liabilities 543.99 543.99
Un-allocable Liabilities 11,768.80 11,768.80
Net Segment Liabilities 12,312.79 12,312.79
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains/ (losses) on defined benefit plans (1.44) (1.44)
Total Amount of items that will not be reclassified to profit and loss (1.44)
2 Income tax relating to items that will not be reclassified to profit or loss (0.36) (0.36)
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 (1.08) (1.08)