| Scrip code | 539199 |
|---|---|
| NSE Symbol | SGFIN |
| MSEI Symbol | NOTLISTED |
| ISIN | INE618R01015 |
| Name of company | SG FINSERVE 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 | 16-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 08-10-2026 |
| 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 | NBFC |
| Start date and time of board meeting | 16-10-2026 11:00:00 |
| End date and time of board meeting | 16-10-2026 13:50:00 |
| 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 |
| 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 | |||
| (i) | Interest Income | 15,293.27 | 28,179.25 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 728.59 | 1,392.02 |
| (v) | Net gain on fair value changes | 71.95 | 133.37 |
| (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 | 16,093.81 | 29,704.64 | |
| Other income | 0.00 | 1.68 | |
| Total income | 16,093.81 | 29,706.32 | |
| 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 | 700.70 | 1,323.38 | |
| Finance costs | 6,822.16 | 12,228.23 | |
| Depreciation, depletion and amortisation expense | 22.50 | 42.98 | |
| 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 | 251.02 | 338.44 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 386.50 | 702.77 |
| Total other expenses | 386.50 | 702.77 | |
| Total expenses | 8,182.88 | 14,635.80 | |
| 3 | Total profit before exceptional items and tax | 7,910.93 | 15,070.52 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 7,910.93 | 15,070.52 |
| 7 | Tax expense | ||
| 8 | Current tax | 2,207.71 | 4,019.56 |
| 9 | Deferred tax | (149.85) | (169.88) |
| 10 | Total tax expenses | 2,057.86 | 3,849.68 |
| 11 | Net Profit Loss for the period from continuing operations | 5,853.07 | 11,220.84 |
| 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 | 5,853.07 | 11,220.84 |
| 16 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 17 | Total Comprehensive Income for the period | 5,853.07 | 11,220.84 |
| 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 | 6,589.50 | 6,589.50 | |
| 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 | 8.93 | 17.11 | |
| Diluted earnings per share from continuing operations | 8.75 | 16.78 | |
| 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 | 8.93 | 17.11 | |
| Diluted earnings per share | 8.75 | 16.78 | |
| 23 | Debt equity ratio | 2.7300 | 2.7300 |
| 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 | 01-04-2026 |
| 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 | 15,070.52 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 0.00 | |
| 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 | (633.51) | |
| Adjustments for other bank balances | (247.42) | |
| Adjustments for increase (decrease) in trade payables, current | 0.00 | |
| 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 | 42.98 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 338.43 | |
| Adjustments for provisions, current | 40.15 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 1,521.40 | |
| 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 | 0.00 | |
| Adjustments for share-based payments | 430.67 | |
| Adjustments for fair value losses (gains) | (133.37) | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | (1,75,827.24) | |
| 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) | (1,74,467.91) | |
| Net cash flows from (used in) operations | (1,59,397.39) | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 4,134.55 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (1,63,531.94) | |
| 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 | 12,920.11 | |
| 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 | 46.09 | |
| 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 | 33.62 | |
| 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 | 15.99 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (2,667.30) | |
| Net cash flows from (used in) investing activities | (15,651.13) | |
| 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 | 2,118.74 | |
| 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 | 1,70,725.29 | |
| Repayments of borrowings | 5,000.00 | |
| Payments of lease liabilities | 0.00 | |
| 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 | 1,67,844.03 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (11,339.04) | |
| 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 | (11,339.04) | |
| Cash and cash equivalents cash flow statement at beginning of period | 15,155.67 | |
| Cash and cash equivalents cash flow statement at end of period | 3,816.63 | |
| 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 | Finanical Asset | ||
| Cash and cash equivalents | 3,816.63 | ||
| Bank Balance other than (a) above | 8,153.82 | ||
| Derivative financial instruments | |||
| Receivables | |||
| (I) Trade Receivables | |||
| (II) Other Receivables | |||
| Loans | 5,67,908.75 | ||
| Investments | 13,074.63 | ||
| Other Financial assets | |||
| 1 | Other Financial assets | 4,232.88 | |
| Total of Other Financial assets | 4,232.88 | ||
| Total Financial Assets | 5,97,186.71 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 282.49 | ||
| Deferred tax Assets (Net) | 384.39 | ||
| Investment Property | |||
| Biological assets other than bearer plants | |||
| Property, Plant and Equipment | 104.15 | ||
| Capital work-in-progress | |||
| Intangible assets under development | 9.05 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 168.03 | ||
| Other non-financial assets | |||
| 1 | Prepaid expenses | 87.04 | |
| 2 | Goods and services tax input tax credit receivables | 43.37 | |
| 3 | Advance to others | 82.53 | |
| 4 | Advance to employees | 49.25 | |
| Total of Other non-financial assets | 262.19 | ||
| Total Non Financial Assets | 1,210.30 | ||
| Total assets | 5,98,397.01 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 6,589.50 | ||
| Other equity | 1,53,202.86 | ||
| Total equity attributable to owners of parent | 1,59,792.36 | ||
| Non controlling interest | |||
| Total equity | 1,59,792.36 | ||
| 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 | |||
| (C ) | Debt Securities | ||
| (d) | Borrowings (Other than Debt Securities) | 4,36,296.09 | |
| (e) | Deposits | ||
| (f) | Subordinated Liabilities | ||
| Other financial liabilities | |||
| 1 | Employee dues | 0.11 | |
| 2 | Provision for expenses | 589.10 | |
| 3 | CSR expense payable | 361.64 | |
| 4 | Other payable | 78.61 | |
| Total of Other financial liabilities | 1,029.46 | ||
| Total Financial Liabilities | 4,37,325.55 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | ||
| (b) | Provisions | 141.70 | |
| (C ) | Deferred tax liabilities (Net) | ||
| Other non-financial liabilities | |||
| 1 | Revenue received in advance | 215.43 | |
| 2 | Advance from customers | 713.82 | |
| 3 | Statutory dues | 208.15 | |
| Total of Other non-financial liabilities | 1,137.40 | ||
| Total Non Financial Liabilities | 1,279.10 | ||
| Total liabilities | 4,38,604.65 | ||
| Total equity and liabilites | 5,98,397.01 | ||
| 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 | 01-07-2026 | 01-04-2026 |
| B | 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 | |||
| 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 | 01-07-2026 | 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 | ||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | ||
| 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 | ||
| 5 | Total Other comprehensive income | 0.00 | 0.00 |
| 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 | 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 | S. P. Chopra & Co. | Yes | 31-08-2027 | ||
|---|---|---|---|---|---|