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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 24-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-09-2026
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 Standalone
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 24-10-2026   12:00:00
End date and time of board meeting 24-10-2026   12:18:00
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
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 unaudited financial results for the quarter and half year ended 30 September 2026 are part of the financial results submitted to the Stock Exchanges in PDF format on 24 October 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 01-07-2026 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 Standalone Standalone
1 Income
Revenue from operations
(i) Interest Income 51,300.90 97,261.60
(ii) Dividend Income 0.00 0.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 2,912.80 5,647.50
(v) Net gain on fair value changes 216.00 457.50
(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 209.00 418.50
Total other revenue from operations 209.00 418.50
Total Revenue From Operations 54,638.70 1,03,785.10
Other income 27.50 37.60
Total income 54,666.20 1,03,822.70
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 8,676.10 17,562.50
Finance costs 19,596.80 34,846.20
Depreciation, depletion and amortisation expense 512.80 997.70
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 4,144.40 8,313.10
(f) Other expenses
1 Other expenses 3,158.20 6,113.10
Total other expenses 3,158.20 6,113.10
Total expenses 36,088.30 67,832.60
3 Total profit before exceptional items and tax 18,577.90 35,990.10
4 Exceptional items 0.00 0.00
5 Total profit before tax 18,577.90 35,990.10
7 Tax expense
8 Current tax 5,562.20 10,776.70
9 Deferred tax (871.70) (1,686.30)
10 Total tax expenses 4,690.50 9,090.40
11 Net Profit Loss for the period from continuing operations 13,887.40 26,899.70
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 13,887.40 26,899.70
16 Other comprehensive income net of taxes 1,143.00 1,939.40
17 Total Comprehensive Income for the period 15,030.40 28,839.10
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 1,10,831.30 1,10,831.30
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 1.25 2.43
Diluted earnings per share from continuing operations 1.25 2.42
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 1.25 2.43
Diluted earnings per share 1.25 2.42
23 Debt equity ratio 2.3100 2.3100
24 Debt service coverage ratio
25 Interest service coverage ratio
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 half year ended 30 September 2026 are part of the financial results submitted to the Stock Exchanges in PDF format on 24 October 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 12:00 PM and the unaudited financial results for the quarter and half year ended 30 September 2026 were approved by the Board of Directors at 12:18 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 01-04-2026
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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 35,990.10
Adjustments for reconcile profit (loss)
Adjustments for finance costs 34,843.40
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 (64.70)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 2,748.60
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 997.70
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 8,313.10
Adjustments for provisions, current (156.20)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 8,815.10
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 97,261.60
Adjustments for share-based payments 505.60
Adjustments for fair value losses (gains) (457.50)
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) (571.30)
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) (42,287.80)
Net cash flows from (used in) operations (6,297.70)
Dividends received 0.00
Interest paid 32,916.70
Interest received 86,775.70
Income taxes paid (refund) 10,715.30
Other inflows (outflows) of cash (1,33,353.50)
Net cash flows from (used in) operating activities (96,507.50)
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 83.50
Purchase of property, plant and equipment 1,033.60
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 234.60
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 (1,00,849.10)
Net cash flows from (used in) investing activities (1,02,033.80)
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 3,049.80
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 25,000.00
Proceeds from borrowings 3,87,149.30
Repayments of borrowings 1,96,295.50
Payments of lease liabilities 199.00
Dividends paid 0.00
Interest paid 127.80
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 2,18,576.80
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 20,035.50
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 20,035.50
Cash and cash equivalents cash flow statement at beginning of period 48,104.20
Cash and cash equivalents cash flow statement at end of period 68,139.70




Statement of Asset and Liabilities

Amount in (Lakhs)

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 Standalone
Assets
1 Finanical Asset
Cash and cash equivalents 68,139.70
Bank Balance other than (a) above 77,304.60
Derivative financial instruments 8,416.50
Receivables
(I) Trade Receivables 2,438.40
(II) Other Receivables 0.00
Loans 11,16,099.20
Investments 59,815.90
Other Financial assets
1 Other Financial assets 498.00
Total of Other Financial assets 498.00
Total Financial Assets 13,32,712.30
2 Non Financial Asset
Inventories 0.00
Current tax assets (Net) 0.00
Deferred tax Assets (Net) 2,643.90
Investment Property 0.00
Biological assets other than bearer plants 0.00
Property, Plant and Equipment 5,287.20
Capital work-in-progress 0.00
Intangible assets under development 90.10
Goodwill 26,039.20
Other Intangible assets 727.40
Other non-financial assets
1 Other non-financial assets 971.80
Total of Other non-financial assets 971.80
Total Non Financial Assets 35,759.60
Total assets 13,68,471.90
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,10,831.30
Other equity 2,94,078.40
Total equity attributable to owners of parent 4,04,909.70
Non controlling interest
Total equity 4,04,909.70
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 49.90
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 1,514.80
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 291.00
(C ) Debt Securities 92,585.90
(d) Borrowings (Other than Debt Securities) 8,41,234.20
(e) Deposits 0.00
(f) Subordinated Liabilities 0.00
Other financial liabilities
1 Other financial liabilities 26,560.50
Total of Other financial liabilities 26,560.50
Total Financial Liabilities 9,62,236.30
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 224.30
(b) Provisions 14.60
(C ) Deferred tax liabilities (Net) 0.00
Other non-financial liabilities
1 Other non-financial liabilities 1,087.00
Total of Other non-financial liabilities 1,087.00
Total Non Financial Liabilities 1,325.90
Total liabilities 9,63,562.20
Total equity and liabilites 13,68,471.90
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 half year ended 30 September 2026 are part of the financial results submitted to the Stock Exchanges in PDF format on 24 October 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 12:00 PM and the unaudited financial results for the quarter and half year ended 30 September 2026 were approved by the Board of Directors at 12:18 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 01-07-2026 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 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 01-07-2026 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 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 4640000 2460000
Total Amount of items that will not be reclassified to profit and loss 4640000 2460000
2 Income tax relating to items that will not be reclassified to profit or loss 11.70 6.20
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 148110000 256710000
Total Amount of items that will be reclassified to profit and loss 148110000 256710000
4 Income tax relating to items that will be reclassified to profit or loss 372.80 646.10
5 Total Other comprehensive income 1,143.00 1,939.40




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 13.00 0.00 0.00
2 SBFC Finance Limited Ms. Surekha Marandi Independent Directors Any other transaction Director Sitting Fees Not Applicable 12.00 0.00 0.00
3 SBFC Finance Limited Mr. Ravi Venkatraman Independent Directors Any other transaction Director Sitting Fees Not Applicable 11.00 0.00 0.00
4 SBFC Finance Limited Mr. Uttam Koni Nayak Independent Directors Any other transaction Director Sitting Fees Not Applicable 10.00 0.00 0.00
5 SBFC Finance Limited Mr. Aseem Dhru Key Management Personnel Remuneration Not Applicable 194.00 0.00 0.00
6 SBFC Finance Limited Mr. Mahesh Dayani Key Management Personnel Remuneration Not Applicable 190.00 0.00 0.00
7 SBFC Finance Limited Mr. Narayan Barasia Key Management Personnel Remuneration Not Applicable 120.50 0.00 0.00
8 SBFC Finance Limited Mr. Sanket Agrawal Key Management Personnel Remuneration Not Applicable 35.20 0.00 0.00
9 SBFC Finance Limited Ms. Namrata Sajnani Key Management Personnel Remuneration Not Applicable 26.30 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 162.60 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 116.50 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 54.80 0.00 0.00 Textual Information(1)
13 SBFC Finance Limited Mr. Sanket Agrawal Key Management Personnel Any other transaction Share-based compensation expense allocable to key management personnel Not Applicable 43.90 0.00 0.00
14 SBFC Finance Limited Ms. Namrata Sajnani Key Management Personnel Any other transaction Share-based compensation expense allocable to key management personnel Not Applicable 10.40 0.00 0.00
15 SBFC Finance Limited Mr. Aseem Dhru Key Management Personnel Any other transaction Share Application money pending allotment Not Applicable 1,017.50 0.00 0.00
16 SBFC Finance Limited Mr. Mahesh Dayani Key Management Personnel Any other transaction Share Application money pending allotment Not Applicable 529.40 0.00 0.00
17 SBFC Finance Limited Mr. Mahesh Dayani Key Management Personnel Any other transaction Issue of Equity Share Capital Not Applicable 364.40 0.00 0.00
18 SBFC Finance Limited Mr. Narayan Barasia Key Management Personnel Any other transaction Issue of Equity Share Capital Not Applicable 275.00 0.00 0.00
19 SBFC Finance Limited Mr. Sanket Agrawal Key Management Personnel Any other transaction Issue of Equity Share Capital Not Applicable 47.60 0.00 0.00
20 SBFC Finance Limited Trustee of Employee welfare Trust Controlled Employee Welfare trust Loan Not Applicable 0.00 107.70 107.70
21 SBFC Finance Limited SBFC FINANCE LIMITED EMPLOYEES GGCA SCHEME Post-employment benefit plan Any other transaction Contribution to Employee Gratuity fund Not Applicable 183.60 0.00 0.00
Total value of transaction during the reporting period 3,417.70



Text Block

Textual Information(1) There is a reversal of cumulative share-based payment expense in Q2FY27 amounting to ₹ 45.43 million recognized in earlier periods, credited to the Statement of Profit and Loss during the period due to the forfeiture of unvested ESOPs upon cessation of employment as Chief Financial Officer on 15th July 2026