| Scrip code | 542759 |
|---|---|
| NSE Symbol | SPANDANA |
| MSEI Symbol | NOTLISTED |
| ISIN | INE572J01011 |
| Name of company | SPANDANA SPHOORTY FINANCIAL 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 | 31-10-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 27-10-2025 |
| 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 | Lending to borrowers which has similar risks and returns |
| Start date and time of board meeting | 31-10-2025 12:10:00 |
| End date and time of board meeting | 31-10-2025 16:00:00 |
| 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 | Not applicable |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 22,461.00 | 50,833.00 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | 494.00 | 2,168.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 0.00 | 0.00 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 22,955.00 | 53,001.00 | |
| Other income | 994.00 | 1,360.00 | |
| Total income | 23,949.00 | 54,361.00 | |
| 2 | Expenses | ||
| Cost of materials consumed | 0.00 | 0.00 | |
| Purchases of stock-in-trade | 0.00 | 0.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | |
| Employee benefit expense | 13,018.00 | 27,590.00 | |
| Finance costs | 11,985.00 | 27,360.00 | |
| Depreciation, depletion and amortisation expense | 398.00 | 822.00 | |
| Fees and commission expense | 0.00 | 0.00 | |
| Net loss on fair value changes | 0.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 25,816.00 | 68,033.00 | |
| (f) | Other expenses | ||
| 1 | Rent | 882.00 | 1,790.00 |
| 2 | Travelling expense | 1,700.00 | 3,500.00 |
| 3 | CSR Expenses | (18.00) | 25.00 |
| 4 | Office maintenance | 236.00 | 574.00 |
| 5 | Electricity charges | 121.00 | 239.00 |
| 6 | Printing and stationery | 108.00 | 228.00 |
| 7 | Bank charges | 58.00 | 189.00 |
| 8 | Legal and professional charges | 418.00 | 682.00 |
| 9 | Computers and network maintenance | 861.00 | 1,593.00 |
| 10 | Other expenses | 1,079.00 | 2,538.00 |
| Total other expenses | 5,445.00 | 11,358.00 | |
| Total expenses | 56,662.00 | 1,35,163.00 | |
| 3 | Total profit before exceptional items and tax | (32,713.00) | (80,802.00) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (32,713.00) | (80,802.00) |
| 7 | Tax expense | ||
| 8 | Current tax | 0.00 | 0.00 |
| 9 | Deferred tax | (7,797.00) | (19,863.00) |
| 10 | Total tax expenses | (7,797.00) | (19,863.00) |
| 11 | Net Profit Loss for the period from continuing operations | (24,916.00) | (60,939.00) |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 15 | Total profit (loss) for period | (24,916.00) | (60,939.00) |
| 16 | Other comprehensive income net of taxes | (348.00) | 970.00 |
| 17 | Total Comprehensive Income for the period | (25,264.00) | (59,969.00) |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | |||
| Total profit or loss, attributable to non-controlling interests | |||
| 19 | 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 | |||
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 7,997.00 | 7,997.00 | |
| Face value of equity share capital | 10 | 10 | |
| 21 | Reserves excluding revaluation reserve | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | -32.76 | -82.71 | |
| Diluted earnings per share from continuing operations | -32.76 | -82.71 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 0 | 0 | |
| Diluted earnings per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | -32.76 | -82.71 | |
| Diluted earnings per share | -32.76 | -82.71 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | ||
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 |
| 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 | (80,802.00) | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 669.00 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | 483.00 | |
| 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 | 2,48,855.00 | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | 133.00 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 680.00 | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 822.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | (33,157.00) | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | (5,234.00) | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 50,832.00 | |
| Adjustments for share-based payments | (176.00) | |
| Adjustments for fair value losses (gains) | (2,168.00) | |
| 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 | 0.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | 1,60,075.00 | |
| Net cash flows from (used in) operations | 79,273.00 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 52,677.00 | |
| Income taxes paid (refund) | (1,014.00) | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | 1,32,964.00 | |
| 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 | 63.00 | |
| Purchase of property, plant and equipment | 292.00 | |
| Proceeds from sales of investment property | 2,70,085.00 | |
| Purchase of investment property | 2,69,236.00 | |
| 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 | (3,389.00) | |
| Cash advances and loans made to other parties | 0.00 | |
| 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 | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 0.00 | |
| Interest received | 3,148.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 5,229.00 | |
| Net cash flows from (used in) investing activities | 12,386.00 | |
| 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 | 19,529.00 | |
| 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 | 15,988.00 | |
| Repayments of borrowings | 2,53,886.00 | |
| Payments of lease liabilities | 245.00 | |
| Dividends paid | 0.00 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | (2,18,614.00) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (73,264.00) | |
| 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 | (73,264.00) | |
| Cash and cash equivalents cash flow statement at beginning of period | 1,23,597.00 | |
| Cash and cash equivalents cash flow statement at end of period | 50,333.00 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 50,333.00 | ||
| Bank Balance other than (a) above | 55,449.00 | ||
| Derivative financial instruments | 1,221.00 | ||
| Receivables | |||
| (I) Trade Receivables | |||
| (II) Other Receivables | |||
| Loans | 3,57,174.00 | ||
| Investments | 8,939.00 | ||
| Other Financial assets | 7,639.00 | ||
| Total Financial Assets | 4,80,755.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 11,345.00 | ||
| Deferred tax Assets (Net) | 67,040.00 | ||
| Investment Property | |||
| Biological assets other than bearer plants | |||
| Property, Plant and Equipment | 2,468.00 | ||
| Capital work-in-progress | |||
| Intangible assets under development | |||
| Goodwill | 1,739.00 | ||
| Other Intangible assets | 361.00 | ||
| Other non-financial assets (to be specified) | 4,210.00 | ||
| Total Non Financial Assets | 87,163.00 | ||
| Total assets | 5,67,918.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 7,997.00 | ||
| Other equity | 2,14,697.00 | ||
| Total equity attributable to owners of parent | 2,22,694.00 | ||
| Non controlling interest | 1900000 | ||
| Total equity | 2,22,713.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | ||
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | |||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | |||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | |||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 1,029.00 | ||
| (C ) | Debt Securities | 1,29,630.00 | |
| (d) | Borrowings (Other than Debt Securities) | 1,99,290.00 | |
| (e) | Deposits | ||
| (f) | Subordinated Liabilities | ||
| (g) | Other financial liabilities | 8,329.00 | |
| Total Financial Liabilities | 3,38,278.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 1,106.00 | |
| (b) | Provisions | 2,521.00 | |
| (C ) | Deferred tax liabilities (Net) | ||
| (d) | Other non-financial liabilities | 3,300.00 | |
| Total Non Financial Liabilities | 6,927.00 | ||
| Total liabilities | 3,45,205.00 | ||
| Total equity and liabilites | 5,67,918.00 | ||
| Disclosure of notes on assets and liabilities | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| 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) | |||
| 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 | |||
| Net Segment Asset | |||
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| Total Segment Liabilities | |||
| Un-allocable Liabilities | |||
| Net Segment Liabilities | |||
| Disclosure of notes on segments | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| 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 | Re-measurement gains/(losses) on defined benefit plans | 300000 | -2800000 |
| Total Amount of items that will not be reclassified to profit and loss | 300000 | -2800000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 1.00 | (7.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Fair Value (Loss)/Gain on Portfolio loans | -46800000 | 132400000 |
| Total Amount of items that will be reclassified to profit and loss | -46800000 | 132400000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (118.00) | 333.00 |
| 5 | Total Other comprehensive income | (348.00) | 970.00 |