INTEGRATED FILING — NBFC



General information about company

Scrip code 532737
NSE Symbol EMKAY
MSEI Symbol NOTLISTED
ISIN INE296H01011
Name of company Emkay Global Financial Services 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 27-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Multi segment
Description of single segment
Start date and time of board meeting 27-01-2026   12:00:00
End date and time of board meeting 27-01-2026   13:15:00
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 — NBFC

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 790.71 1,743.73
(ii) Dividend Income 0.00 5.25
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 7,702.34 20,491.16
(v) Net gain on fair value changes 124.46 750.03
(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
1 Other Operating Income 89.85 223.33
2 Reversal of Impairment Provision on Financial Instruments 0.29 0.00
Total other revenue from operations 90.14 223.33
Total Revenue From Operations 8,707.65 23,213.50
Other income 473.95 1,451.61
Total income 9,181.60 24,665.11
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 5,004.89 13,446.04
Finance costs 343.31 867.03
Depreciation, depletion and amortisation expense 355.44 974.41
Fees and commission expense 745.91 2,237.12
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 0.00 5.23
(f) Other expenses
1 Other expenses 2,130.70 5,976.20
Total other expenses 2,130.70 5,976.20
Total expenses 8,580.25 23,506.03
3 Total profit before exceptional items and tax 601.35 1,159.08
4 Exceptional items 0.00 0.00
5 Total profit before tax 601.35 1,159.08
7 Tax expense
8 Current tax 117.63 237.14
9 Deferred tax 50.69 (21.79)
10 Total tax expenses 168.32 215.35
11 Net Profit Loss for the period from continuing operations 433.03 943.73
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 (2.88) 10.68
15 Total profit (loss) for period 430.15 954.41
16 Other comprehensive income net of taxes 45.13 50.37
17 Total Comprehensive Income for the period 475.28 1,004.78
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 475.28 1,004.78
Total profit or loss, attributable to non-controlling interests 0.00 0.00
19 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 475.28 1,004.78
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
20 Details of equity share capital
Paid-up equity share capital 2,591.08 2,591.08
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 1.68 3.73
Diluted earnings per share from continuing operations 1.59 3.53
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 1.68 3.73
Diluted earnings per share 1.59 3.53
23 Debt equity ratio 0.2200 0.2200
24 Debt service coverage ratio 2.5800 1.8500
25 Interest service coverage ratio 2.5800 1.8500
26 Disclosure of notes on financial results


Remarks

23 Debt equity ratio
24 Debt service coverage ratio
25 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)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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)
1 Advisory, Transactional and other related services 9,074.08 24,116.90
2 Financing and Investment Activities 225.37 826.16
Total Segment Revenue 9,299.45 24,943.06
Less: Inter segment revenue 117.85 277.95
Revenue from operations 9,181.60 24,665.11
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Advisory, Transactional and other related services 415.23 477.75
2 Financing and Investment Activities 186.12 681.33
Total Profit before tax 601.35 1,159.08
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 601.35 1,159.08
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Advisory, Transactional and other related services 34,720.52 34,720.52
2 Financing and Investment Activities 2,194.74 2,194.74
Total Segment Asset 36,915.26 36,915.26
Un-allocable Assets 0.00 0.00
Net Segment Asset 36,915.26 36,915.26
4 Segment Liabilities
Segment Liabilities
1 Advisory, Transactional and other related services 1,56,958.03 1,56,958.03
2 Financing and Investment Activities 466.49 466.49
Total Segment Liabilities 1,57,424.52 1,57,424.52
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 1,57,424.52 1,57,424.52
Disclosure of notes on segments


Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 4160000 2242000
Total Amount of items that will not be reclassified to profit and loss 4160000 2242000
2 Income tax relating to items that will not be reclassified to profit or loss 5.37 5.92
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in trasnslating the financial statements of foreign operations 890000 3387000
Total Amount of items that will be reclassified to profit and loss 890000 3387000
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 45.13 50.37