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 13-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-11-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Single segment
Description of single segment Gift Voucher & Rewards Business
Start date and time of board meeting 13-11-2026   15:30:00
End date and time of board meeting 13-11-2026   16:15:00
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



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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 12,478.30 28,008.49
Other income 484.72 1,231.47
Total income 12,963.02 29,239.96
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 12,308.87 27,749.41
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 85.31 154.39
(e) Finance costs 2.62 8.43
(f) Depreciation, depletion and amortisation expense 144.96 286.24
(f) Other Expenses
1 Other Expenses 112.46 207.08
Total other expenses 112.46 207.08
Total expenses 12,654.22 28,405.55
3 Total profit before exceptional items and tax 308.80 834.41
4 Exceptional items 0.00 0.00
5 Total profit before tax 308.80 834.41
6 Tax expense
7 Current tax 71.68 123.57
8 Deferred tax 15.66 124.71
9 Total tax expenses 87.34 248.28
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 221.46 586.13
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 26.92 190.28
16 Total profit (loss) for period 248.38 776.41
17 Other comprehensive income net of taxes 2.03 2.37
18 Total Comprehensive Income for the period 250.41 778.78
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 0.32 1.01
Diluted earnings (loss) per share from continuing operations 0.32 1.01
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 0.32 1.01
Diluted earnings (loss) per share from continuing and discontinued operations 0.32 1.01
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 13 November, 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 September 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 September 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.653.32. 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. 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”. Accordingly, the comparative Statement of Profit and Loss for the quarter ended 30 September 2025 have been reclassified/regrouped, wherever considered necessary, in line with the requirements of Division II of Schedule III to the Companies Act, 2013 and the revised presentation adopted by the holding company. 7. The Holding Company has prepared its Consolidated Financial Statements for the first time for the Quarter year ended 31 december 2025, consequent upon the acquisition of its Associate, Mufinpay Payment Solutions Private Limited, during the period. Accordingly, the comparative figures for the quarter ended 30 September 2025 represent the Standalone Financial Statements of the Holding Company and, therefore, are not comparable with the figures for the current quarter year 8. Net gain/(loss) on fair value changes for the quarter ended 30 September 2026 includes unrealised gain/ (loss) of Rs. 428.27 Lakhs 9. The figures of previous periods/year have been regrouped/reclassified whenever considered necessary. 10. The Corporate Identification Number (CIN) of the 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. 11. These consolidated results are available under Investors section of our website at gyftrltd.com and under Financial Results at Corporate section of www.bseindia.com. and www.nseindia.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 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 111.05
Capital work-in-progress
Investment property 2,189.72
Goodwill 0.00
Other intangible assets 2,383.23
Intangible assets under development 142.91
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 26,559.90
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Right of use assets 8.32
Total of other non-current financial assets 8.32
Total non-current financial assets 26,568.22
Deferred tax assets (net) 580.35
Other non-current assets
1 Other non-current assets 1,132.82
Total of other non-current assets 1,132.82
Total non-current assets 33,108.30
2 Current assets
Inventories 0.00
Current financial asset
Current investments 12,708.88
Trade receivables, current 792.46
Cash and cash equivalents 1,006.41
Bank balance other than cash and cash equivalents 223.44
Loans, current 2,545.83
Other current financial assets
Total of other current financial assets 672.00
Total current financial assets 17,949.02
Current tax assets (net)
Other current assets
1 Other current assets 1,357.99
Total of other current assets 1,357.99
Total current assets 19,307.01
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 52,415.31
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 7,680.83
Other equity 41,621.13
Total equity attributable to owners of parent 49,301.96
Non controlling interest
Total equity 49,301.96
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 100.77
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease Liabilities 5.09
Total of other non-current financial liabilities 5.09
Total non-current financial liabilities 105.86
Provisions, non-current 0.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 105.86
Current liabilities
Current financial liabilities
Borrowings, current 16.51
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 0.18
Total Trade payable 0.18
Other current financial liabilities
1 Lease Liabilities 3.47
2 Other payables 1,596.86
3 Other financial liablities 79.02
Total of other current financial liabilities 1,679.35
Total current financial liabilities 1,696.04
Other current liabilities 25.47
1 Other current liabilities 25.47
Total of other current liabilities 25.47
Provisions, current 30.08
Current tax liabilities (Net) 1,255.90
Deferred government grants, Current
Total current liabilities 3,007.49
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 3,113.35
Total equity and liabilites 52,415.31
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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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
1 Share of profit / (loss) of associate 2.03 2.37
Total Amount of items that will not be reclassified to profit and loss 2.03 2.37
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 2.03 2.37



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 834.41
Adjustments for reconcile profit (loss)
Adjustments for finance costs 6.59
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 665.92
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 129.16
Adjustments for other financial assets, current (810.31)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 266.68
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 286.24
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (123.32)
Adjustments for other financial liabilities, non-current (55.51)
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 930.65
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (292.71)
Adjustments for undistributed profits of associates 190.28
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 2.41
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,045.78)
Net cash flows from (used in) operations (211.37)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 96.79
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (308.16)
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 0.00
Purchase of property, plant and equipment 8.33
Proceeds from sales of investment property 0.00
Purchase of investment property 3,617.46
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 142.91
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 0.00
Cash receipts from repayment of advances and loans made to other parties 3,862.22
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 930.65
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 4.48
Net cash flows from (used in) investing activities 1,028.65
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 0.00
Repayments of borrowings 7.74
Payments of lease liabilities 1.06
Dividends paid 0.00
Interest paid 6.34
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (15.14)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 705.35
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 705.35
Cash and cash equivalents cash flow statement at beginning of period 301.06
Cash and cash equivalents cash flow statement at end of period 1,006.41





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification
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
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