Integrated Filing — IndAS



General information about company

Scrip Code 507912
NSE Symbol GYFTR
MSEI Symbol NOTLISTED
ISIN INE724A01017
Name of company Gyftr Limited
Type of company Main Board
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 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-08-2026
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 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
Segment Reporting Single segment
Description of single segment Gift Voucher & Rewards Business
Start date and time of board meeting 14-08-2026   15:30:00
End date and time of board meeting 14-08-2026   16:15:00
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 01-04-2026 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 Consolidated Consolidated
1 Income
Revenue from operations 15,530.19 15,530.19
Other income 746.75 746.75
Total income 16,276.94 16,276.94
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 15,440.54 15,440.54
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 69.09 69.09
(e) Finance costs 5.80 5.80
(f) Depreciation, depletion and amortisation expense 141.28 141.28
(f) Other Expenses
1 Other Expenses 94.62 94.62
Total other expenses 94.62 94.62
Total expenses 15,751.33 15,751.33
3 Total profit before exceptional items and tax 525.61 525.61
4 Exceptional items 0.00 0.00
5 Total profit before tax 525.61 525.61
6 Tax expense
7 Current tax 51.89 51.89
8 Deferred tax 109.05 109.05
9 Total tax expenses 160.94 160.94
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 364.67 364.67
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 163.36 163.36
16 Total profit (loss) for period 528.03 528.03
17 Other comprehensive income net of taxes 0.33 0.33
18 Total Comprehensive Income for the period 528.36 528.36
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 7,680.83 7,680.83
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 0.69 0.69
Diluted earnings (loss) per share from continuing operations 0.69 0.69
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 0.69 0.69
Diluted earnings (loss) per share from continuing and discontinued operations 0.69 0.69
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. The above audited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 14 August, 2026 2. These consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in accordance with the requirements of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 3. The Gyftr Limited (Formerly Known as LKP Finance Limited) (hereinafter referred to as the “Holding Company”) acquired significant influence in Mufinpay Payment Solutions Private Limited on December 12, 2025, in accordance with Ind AS 28 – Investments in Associates and Joint Ventures. Consequently, the said entity has been considered as an associate of the Holding Company from the date of acquisition. The investment in the associate has been accounted for using the equity method in accordance with the requirements of Ind AS 28. For the quarter ended June 30, 2026, the Holding Company’s share of profit/(loss) and other comprehensive income, if any, of the associate has been recognized for the period from April 1, 2026 to June 30, 2026 4. State Bank of India obtained an order from the Debt Recovery Tribunal (DRT), Bangalore against Kingfisher Airlines Limited, United Breweries (Holdings) Limited, and others for recovery of dues. In connection with this, the Holding Company received a garnishee order from the Recovery Officer, DRT,Bangalore, claiming Rs.2,500 lakhs along with interest, as the financial statements of Kingfisher Finvest India Limited (the lender). The garnishee order relates to borrowings of Rs.2,122.40 lakhs availed by the Company from Kingfisher Finvest India Limited in earlier Year. The Company has contested the claim and deposited Rs.1,126.22 lakhs under protest. Additionally, investments in in mutual funds amounting to Rs.643.41. lakhs have been attached by the Recovery Officer. The matter is currently pending before the Debt Recovery Appellate Tribunal (DRAT), Chennai. 5. The Group is engaged primarily in gift voucher and rewards business, and accordingly there are no separate reportable segments as per Ind AS - 108 'Operating Segments'. 6. Net gain/(loss) on fair value changes for the quarter ended 30 June 2026 includes unrealised gain/ (loss) of Rs. 403.12 Lakhs 7. Pursuant to the surrender/cancellation of the Certificate of Registration (CoR) as a Non-Banking Financial Company (NBFC) and the consequent change in the nature of operations of the Company during FY 2025–26, income relating to the erstwhile NBFC activities, including interest income and other ancillary income arising from financing activities, has been presented under “Other Income” instead of “Revenue from Operations”. 8. During the year, the Holding company reassessed the pattern of consumption of the future economic benefits associated with certain intangible assets. Based on such reassessment, the Company changed the method of amortisation from the Written Down Value (WDV) method to the Straight-Line Method (SLM). The change represents a change in accounting estimate in accordance with Ind AS 8 – Accounting Policies, Changes in Accounting Estimates and Errors and has been accounted for prospectively from the date of the change. 9. The comparative figures for the Statement of Profit and Loss for the quarter ended June 30, 2025, have not been presented, as the Company did not have any investment in an associate/group entity during the period from April 1, 2025 to June 30, 2025. 10. The Corporate Identification Number (CIN) of the holding company has been changed from L65990MH1984PLC032831 to L74900MH1984PLC032831, with effect from 1 June 2026, pursuant to the change in the object clause of the Company.



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 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 01-04-2026 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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss (0.33) (0.33)
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 0.33 0.33