INTEGRATED FILING — NBFC



General information about company

Scrip code 542759
NSE Symbol SPANDANA
MSEI Symbol NOTLISTED
ISIN INE572J01011
Name of company SPANDANA SPHOORTY FINANCIAL LIMTIED
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 23-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-07-2026
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 Lending to borrowers which has similar risks and returns
Start date and time of board meeting 23-07-2026   13:45:00
End date and time of board meeting 23-07-2026   16:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion


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 01-04-2026 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
(i) Interest Income 28,024.00 28,024.00
(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 355.00 355.00
(vi) Net gain on derecognition of financial instruments under amortised cost category 12.00 12.00
(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 28,391.00 28,391.00
Other income 1,931.00 1,931.00
Total income 30,322.00 30,322.00
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 10,622.00 10,622.00
Finance costs 13,208.00 13,208.00
Depreciation, depletion and amortisation expense 256.00 256.00
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 (130.00) (130.00)
(f) Other expenses
1 Rent 756.00 756.00
2 Travelling expense 1,144.00 1,144.00
3 Communication expenses 223.00 223.00
4 Office maintenance 197.00 197.00
5 Electricity charges 70.00 70.00
6 Printing and stationery 33.00 33.00
7 Bank charges 57.00 57.00
8 Legal and professional charges 401.00 401.00
9 Computers and network maintenance 957.00 957.00
10 Other expenses 772.00 772.00
Total other expenses 4,610.00 4,610.00
Total expenses 28,566.00 28,566.00
3 Total profit before exceptional items and tax 1,756.00 1,756.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,756.00 1,756.00
7 Tax expense
8 Current tax 0.00 0.00
9 Deferred tax 568.00 568.00
10 Total tax expenses 568.00 568.00
11 Net Profit Loss for the period from continuing operations 1,188.00 1,188.00
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 1,188.00 1,188.00
16 Other comprehensive income net of taxes (211.00) (211.00)
17 Total Comprehensive Income for the period 977.00 977.00
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
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 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 1.49 1.49
Diluted earnings per share from continuing operations 1.49 1.49
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 1.49 1.49
Diluted earnings per share 1.49 1.49
23 Debt equity ratio 2.0100 2.0100
24 Debt service coverage ratio
25 Interest service coverage ratio
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 01-04-2026 01-04-2026
B 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
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 01-04-2026 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
1 Re-measurement gains/(losses) on defined benefit plans -6900000 -6900000
Total Amount of items that will not be reclassified to profit and loss -6900000 -6900000
2 Income tax relating to items that will not be reclassified to profit or loss (17.00) (17.00)
3 Amount of items that will be reclassified to profit and loss
1 Fair Value (Loss)/Gain on Portfolio loans -21200000 -21200000
Total Amount of items that will be reclassified to profit and loss -21200000 -21200000
4 Income tax relating to items that will be reclassified to profit or loss (53.00) (53.00)
5 Total Other comprehensive income (211.00) (211.00)




Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 No
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/s BSR & Co LLP Yes 31-07-2028