INTEGRATED FILING — NBFC



General information about company

Scrip code 543959
NSE Symbol SBFC
MSEI Symbol NOTLISTED
ISIN INE423Y01016
Name of company SBFC Finance 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 25-04-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-03-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment NBFC
Start date and time of board meeting 25-04-2026   13:30:00
End date and time of board meeting 25-04-2026   14:00:00
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 Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 24-01-2026
Indicate Company website link for updated RPT policy of the Company https://www.sbfc.com/faq
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
Please note that the detailed notes to the audited financial results for the quarter and year ended 31 March 2026 are part of the financial results submitted to the Stock Exchanges in PDF format on 25 April 2026 and the same is also made available on the Company website at www.sbfc.com and on the websites of the Stock Exchanges ie BSE Limited and National Stock Exchange of India Limited


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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations
(i) Interest Income 42,251.50 1,55,425.20
(ii) Dividend Income 0.00 0.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 2,741.90 10,585.40
(v) Net gain on fair value changes 232.20 1,308.40
(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 177.70 563.10
Total other revenue from operations 177.70 563.10
Total Revenue From Operations 45,403.30 1,67,882.10
Other income 10.90 68.10
Total income 45,414.20 1,67,950.20
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 7,621.00 28,610.40
Finance costs 14,742.80 53,737.40
Depreciation, depletion and amortisation expense 500.70 2,010.90
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 3,703.70 12,549.10
(f) Other expenses
1 Other expenses 2,433.10 10,683.10
Total other expenses 2,433.10 10,683.10
Total expenses 29,001.30 1,07,590.90
3 Total profit before exceptional items and tax 16,412.90 60,359.30
4 Exceptional items 0.00 0.00
5 Total profit before tax 16,412.90 60,359.30
7 Tax expense
8 Current tax 4,798.10 16,953.10
9 Deferred tax (661.90) (1,677.10)
10 Total tax expenses 4,136.20 15,276.00
11 Net Profit Loss for the period from continuing operations 12,276.70 45,083.30
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 12,276.70 45,083.30
16 Other comprehensive income net of taxes (375.80) (625.20)
17 Total Comprehensive Income for the period 11,900.90 44,458.10
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 1,10,570.40 1,10,570.40
Face value of equity share capital 10 10
21 Reserves excluding revaluation reserve 2,61,944.80
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 1.12 4.13
Diluted earnings per share from continuing operations 1.11 4.1
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 1.12 4.13
Diluted earnings per share 1.11 4.1
23 Debt equity ratio 1.9200 1.9200
24 Debt service coverage ratio 0.0 0.0
25 Interest service coverage ratio 0.0 0.0
26 Disclosure of notes on financial results Textual Information(1)


Remarks

23 Debt equity ratio
24 Debt service coverage ratio Not applicable. As per the management, these ratios are either not applicable or cannot be meaningfully computed considering the nature of the Companys operations
25 Interest service coverage ratio Not applicable. As per the management, these ratios are either not applicable or cannot be meaningfully computed considering the nature of the Companys operations


Text Block

Textual Information(1) Please note that the detailed notes to the audited financial results for the quarter and year ended 31 March 2026 are part of the financial results submitted to the Stock Exchanges in PDF format on 25 April 2026 and the same is also made available on the Company website at www.sbfc.com and on the websites of the Stock Exchanges ie BSE Limited and National Stock Exchange of India Limited. The Board Meeting commenced at 01:30 PM and the audited financial results for the quarter and year ended 31 March 2026 were approved by the Board of Directors at 02:00 PM at its meeting held today, and thereafter the Board meeting continued for consideration of other agenda items.


Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 60,359.30
Adjustments for reconcile profit (loss)
Adjustments for finance costs 53,727.00
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 0.00
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 (28.60)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (9,537.30)
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 2,010.90
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 12,928.20
Adjustments for provisions, current 141.60
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 6,516.80
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 1,55,425.20
Adjustments for share-based payments 1,259.50
Adjustments for fair value losses (gains) (1,308.40)
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) (1,249.80)
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) (90,965.30)
Net cash flows from (used in) operations (30,606.00)
Dividends received 0.00
Interest paid 54,528.50
Interest received 1,54,910.30
Income taxes paid (refund) 16,653.40
Other inflows (outflows) of cash (2,42,392.20)
Net cash flows from (used in) operating activities (1,89,269.80)
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 (7.50)
Purchase of property, plant and equipment 1,108.90
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 352.10
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 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 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 14,567.80
Net cash flows from (used in) investing activities 13,099.30
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 7,784.50
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 20,000.00
Proceeds from borrowings 4,24,494.40
Repayments of borrowings 2,53,746.40
Payments of lease liabilities 590.60
Dividends paid 0.00
Interest paid 207.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 1,97,734.90
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 21,564.40
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 21,564.40
Cash and cash equivalents cash flow statement at beginning of period 26,539.80
Cash and cash equivalents cash flow statement at end of period 48,104.20




Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Finanical Asset
Cash and cash equivalents 48,104.20
Bank Balance other than (a) above 16,399.00
Derivative financial instruments 7,982.10
Receivables
(I) Trade Receivables 2,028.70
(II) Other Receivables 0.00
Loans 9,80,519.30
Investments 19,244.40
Other Financial assets
1 Other Financial assets 433.30
Total of Other Financial assets 433.30
Total Financial Assets 10,74,711.00
2 Non Financial Asset
Inventories 0.00
Current tax assets (Net) 0.90
Deferred tax Assets (Net) 1,609.90
Investment Property 0.00
Biological assets other than bearer plants 0.00
Property, Plant and Equipment 4,908.90
Capital work-in-progress 0.00
Intangible assets under development 187.30
Goodwill 26,039.20
Other Intangible assets 460.90
Other non-financial assets
1 Other non-financial assets 622.10
Total of Other non-financial assets 622.10
Total Non Financial Assets 33,829.20
Total assets 11,08,540.20
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,10,570.40
Other equity 2,61,944.80
Total equity attributable to owners of parent 3,72,515.20
Non controlling interest
Total equity 3,72,515.20
2 Liabilities
2.1 Financial Liabilities
(a) Derivative financial instruments 0.00
(b) Payables
(I)Trade Payables
(i) total outstanding dues of micro enterprises and small enterprises 40.40
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 1,101.30
II) Other Payables
(i) total outstanding dues of micro enterprises and small enterprises 0.00
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 122.70
(C ) Debt Securities 81,937.20
(d) Borrowings (Other than Debt Securities) 6,34,234.10
(e) Deposits 0.00
(f) Subordinated Liabilities 0.00
Other financial liabilities
1 Other financial liabilities 17,745.40
Total of Other financial liabilities 17,745.40
Total Financial Liabilities 7,35,181.10
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 163.90
(b) Provisions 170.80
(C ) Deferred tax liabilities (Net) 0.00
Other non-financial liabilities
1 Other non-financial liabilities 509.20
Total of Other non-financial liabilities 509.20
Total Non Financial Liabilities 843.90
Total liabilities 7,36,025.00
Total equity and liabilites 11,08,540.20
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1) Please note that the detailed notes to the audited financial results for the quarter and year ended 31 March 2026 are part of the financial results submitted to the Stock Exchanges in PDF format on 25 April 2026 and the same is also made available on the Company website at www.sbfc.com and on the websites of the Stock Exchanges ie BSE Limited and National Stock Exchange of India Limited. The Board Meeting commenced at 01:30 PM and the audited financial results for the quarter and year ended 31 March 2026 were approved by the Board of Directors at 02:00 PM at its meeting held today, and thereafter the Board meeting continued for consideration of other agenda items.


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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
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


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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 Remeasurement of Defined benefit plans 1970000 -11510000
Total Amount of items that will not be reclassified to profit and loss 1970000 -11510000
2 Income tax relating to items that will not be reclassified to profit or loss 4.90 (29.00)
3 Amount of items that will be reclassified to profit and loss
1 The effective portion of gains and losses on hedging instruments in a cash flow hedge -52200000 -72040000
Total Amount of items that will be reclassified to profit and loss -52200000 -72040000
4 Income tax relating to items that will be reclassified to profit or loss (131.40) (181.30)
5 Total Other comprehensive income (375.80) (625.20)




Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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 Yes
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
1 M M NISSIM & CO LLP Yes 31-03-2028


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 SBFC Finance Limited Mr. Neeraj Swaroop Independent Directors Any other transaction Director Sitting Fees Not Applicable 12.00 0.00 0.00
2 SBFC Finance Limited Mr. Rajesh Mannalal Agrawal Independent Directors Any other transaction Director Sitting Fees Not Applicable 1.00 0.00 0.00
3 SBFC Finance Limited Ms. Surekha Marandi Independent Directors Any other transaction Director Sitting Fees Not Applicable 11.00 0.00 0.00
4 SBFC Finance Limited Mr. Ravi Venkatraman Independent Directors Any other transaction Director Sitting Fees Not Applicable 11.00 0.00 0.00
5 SBFC Finance Limited Mr. Uttam Koni Nayak Independent Directors Any other transaction Director Sitting Fees Not Applicable 9.00 0.00 0.00
6 SBFC Finance Limited Mr. Aseem Dhru Key Management Personnel Remuneration Not Applicable 194.00 0.00 0.00
7 SBFC Finance Limited Mr. Mahesh Dayani Key Management Personnel Remuneration Not Applicable 166.30 0.00 0.00
8 SBFC Finance Limited Mr. Narayan Barasia Key Management Personnel Remuneration Not Applicable 122.50 0.00 0.00
9 SBFC Finance Limited Ms. Namrata Sajnani Key Management Personnel Remuneration Not Applicable 24.30 0.00 0.00
10 SBFC Finance Limited Mr. Aseem Dhru Key Management Personnel Any other transaction Share-based compensation expense allocable to key management personnel Not Applicable 239.90 0.00 0.00
11 SBFC Finance Limited Mr. Mahesh Dayani Key Management Personnel Any other transaction Share-based compensation expense allocable to key management personnel Not Applicable 170.70 0.00 0.00
12 SBFC Finance Limited Mr. Narayan Barasia Key Management Personnel Any other transaction Share-based compensation expense allocable to key management personnel Not Applicable 128.00 0.00 0.00
13 SBFC Finance Limited Ms. Namrata Sajnani Key Management Personnel Any other transaction Share-based compensation expense allocable to key management personnel Not Applicable 4.10 0.00 0.00
14 SBFC Finance Limited Mr. Aseem Dhru Key Management Personnel Any other transaction Issue of Equity Share Capital Not Applicable 2,626.10 0.00 0.00
15 SBFC Finance Limited Mr. Mahesh Dayani Key Management Personnel Any other transaction Issue of Equity Share Capital Not Applicable 686.10 0.00 0.00
16 SBFC Finance Limited Mr. Narayan Barasia Key Management Personnel Any other transaction Issue of Equity Share Capital Not Applicable 810.10 0.00 0.00
17 SBFC Finance Limited Ms. Namrata Sajnani Key Management Personnel Any other transaction Issue of Equity Share Capital Not Applicable 4.70 0.00 0.00
18 SBFC Finance Limited Trustee of Employee welfare Trust Controlled Employee Welfare trust Loan Not Applicable 0.00 107.70 107.70
19 SBFC Finance Limited SBFC FINANCE PRIVATE LIMITED EMPLOYEES GGCA SCHEME Post-employment benefit plan Any other transaction Contribution to Employee Gratuity fund Not Applicable 435.50 0.00 0.00
Total value of transaction during the reporting period 5,656.30