| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 28-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 22-10-2026 |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 28-10-2026 16:15:00 |
| End date and time of board meeting | 28-10-2026 17:45:00 |
| 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 | 1,481.80 | 2,486.63 |
| (ii) | Dividend Income | 5.25 | 5.25 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 13,266.05 | 20,665.81 |
| (v) | Net gain on fair value changes | 321.54 | 1,046.17 |
| (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 | 60.26 | 116.79 |
| Total other revenue from operations | 60.26 | 116.79 | |
| Total Revenue From Operations | 15,134.90 | 24,320.65 | |
| Other income | 534.63 | 996.09 | |
| Total income | 15,669.53 | 25,316.74 | |
| 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 | 6,380.17 | 11,541.37 | |
| Finance costs | 575.77 | 1,004.33 | |
| Depreciation, depletion and amortisation expense | 330.71 | 632.04 | |
| Fees and commission expense | 2,101.51 | 3,018.25 | |
| 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 | 14.07 | 8.20 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 2,166.67 | 4,138.93 |
| Total other expenses | 2,166.67 | 4,138.93 | |
| Total expenses | 11,568.90 | 20,343.12 | |
| 3 | Total profit before exceptional items and tax | 4,100.63 | 4,973.62 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 4,100.63 | 4,973.62 |
| 7 | Tax expense | ||
| 8 | Current tax | 996.37 | 1,101.87 |
| 9 | Deferred tax | (2.88) | (36.69) |
| 10 | Total tax expenses | 993.49 | 1,065.18 |
| 11 | Net Profit Loss for the period from continuing operations | 3,107.14 | 3,908.44 |
| 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 | (8.55) | 100.84 |
| 15 | Total profit (loss) for period | 3,098.59 | 4,009.28 |
| 16 | Other comprehensive income net of taxes | 23.71 | 46.56 |
| 17 | Total Comprehensive Income for the period | 3,122.30 | 4,055.84 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 3,098.59 | 4,009.28 | |
| 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 | 3,122.23 | 4,055.84 | |
| 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 | 2,792.56 | 2,792.56 | |
| 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 | 11.37 | 14.72 | |
| Diluted earnings per share from continuing operations | 10.34 | 13.38 | |
| 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 | 11.37 | 14.72 | |
| Diluted earnings per share | 10.34 | 13.38 | |
| 23 | Debt equity ratio | 0.3600 | 0.3600 |
| 24 | Debt service coverage ratio | 0.9200 | 0.9200 |
| 25 | Interest service coverage ratio | 5.2500 | 5.2500 |
| 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 | 4,973.62 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 962.19 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | (5,341.95) | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | (411.04) | |
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |
| Adjustments for other financial assets, non-current | 35.99 | |
| Adjustments for other financial assets, current | (14,380.28) | |
| Adjustments for other bank balances | (55,050.61) | |
| Adjustments for increase (decrease) in trade payables, current | 12,163.99 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 522.54 | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 632.04 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 7.01 | |
| Adjustments for provisions, current | (980.73) | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 51,208.15 | |
| Adjustments for other financial liabilities, non-current | 16.00 | |
| Adjustments for unrealised foreign exchange losses gains | 43.11 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 32.51 | |
| Adjustments for share-based payments | 77.29 | |
| Adjustments for fair value losses (gains) | (884.68) | |
| 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) | 0.00 | |
| Other adjustments for non-cash items | 30.97 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (11,382.52) | |
| Net cash flows from (used in) operations | (6,408.90) | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 934.62 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (7,343.52) | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 13.01 | |
| 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 | 900.91 | |
| 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 | 3.37 | |
| Purchase of property, plant and equipment | 1,686.06 | |
| 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 | 0.00 | |
| 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 | 32.51 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 100.84 | |
| Net cash flows from (used in) investing activities | (2,437.24) | |
| 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 | 500.00 | |
| Proceeds from issuing shares | 3,708.11 | |
| 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 | (0.36) | |
| Proceeds from issuing debentures notes bonds etc | 5,000.00 | |
| Proceeds from borrowings | 2,109.32 | |
| Repayments of borrowings | 0.00 | |
| Payments of lease liabilities | 251.21 | |
| Dividends paid | 414.38 | |
| Interest paid | 962.19 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (863.55) | |
| Net cash flows from (used in) financing activities | 7,825.74 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (1,955.02) | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 0.54 | |
| Net increase (decrease) in cash and cash equivalents | (1,954.48) | |
| Cash and cash equivalents cash flow statement at beginning of period | 4,748.84 | |
| Cash and cash equivalents cash flow statement at end of period | 2,794.36 | |
| 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 | 2,794.36 | ||
| Bank Balance other than (a) above | 1,41,868.52 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 22,541.43 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 4,407.82 | ||
| Investments | 5,438.90 | ||
| Other Financial assets | |||
| 1 | Other Financial assets | 64,597.01 | |
| 2 | Security held for trading | 49.45 | |
| Total of Other Financial assets | 64,646.46 | ||
| Total Financial Assets | 2,41,697.49 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 1,171.43 | ||
| Deferred tax Assets (Net) | 587.99 | ||
| Investment Property | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 4,396.67 | ||
| Capital work-in-progress | 44.86 | ||
| Intangible assets under development | 12.80 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 40.63 | ||
| Other non-financial assets | |||
| 1 | Other non-financial assets | 1,751.10 | |
| 2 | Right to use | 598.30 | |
| Total of Other non-financial assets | 2,349.40 | ||
| Total Non Financial Assets | 8,603.78 | ||
| Total assets | 2,50,301.27 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 2,792.56 | ||
| Other equity | 41,842.05 | ||
| Total equity attributable to owners of parent | 44,634.61 | ||
| Non controlling interest | |||
| Total equity | 44,634.61 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0.00 | |
| (b) | Payables | 0.00 | |
| (I)Trade 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 | 37,287.09 | ||
| 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 | 14,081.44 | |
| (d) | Borrowings (Other than Debt Securities) | 2,125.60 | |
| (e) | Deposits | 1,027.94 | |
| (f) | Subordinated Liabilities | 0.00 | |
| Other financial liabilities | |||
| 1 | Lease liabilities | 670.60 | |
| 2 | Other financial liabilities | 1,44,173.27 | |
| Total of Other financial liabilities | 1,44,843.87 | ||
| Total Financial Liabilities | 1,99,365.94 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 49.05 | |
| (b) | Provisions | 2,969.61 | |
| (C ) | Deferred tax liabilities (Net) | ||
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 3,282.06 | |
| Total of Other non-financial liabilities | 3,282.06 | ||
| Total Non Financial Liabilities | 6,300.72 | ||
| Total liabilities | 2,05,666.66 | ||
| Total equity and liabilites | 2,50,301.27 | ||
| 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) | |||
| 1 | Advisory and Transactional Services | 15,544.22 | 25,027.31 |
| 2 | Financing and Investment activities | 238.49 | 503.08 |
| Total Segment Revenue | 15,782.71 | 25,530.39 | |
| Less: Inter segment revenue | 113.18 | 213.65 | |
| Revenue from operations | 15,669.53 | 25,316.74 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Advisory and Transactional Services | 3,896.82 | 4,548.72 |
| 2 | Financing and Investment activities | 203.81 | 424.90 |
| Total Profit before tax | 4,100.63 | 4,973.62 | |
| i. Finance cost | |||
| ii. Other Unallocable Expenditure net off Unallocable income | |||
| Profit before tax | 4,100.63 | 4,973.62 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Advisory and Transactional Services | 2,47,117.82 | 2,47,117.82 |
| 2 | Financing and Investment activities | 3,183.45 | 3,183.45 |
| Total Segment Asset | 2,50,301.27 | 2,50,301.27 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 2,50,301.27 | 2,50,301.27 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Advisory and Transactional Services | 2,05,481.41 | 2,05,481.41 |
| 2 | Financing and Investment activities | 185.25 | 185.25 |
| Total Segment Liabilities | 2,05,666.66 | 2,05,666.66 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 2,05,666.66 | 2,05,666.66 | |
| 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 | ||
| 1 | Re-measurement gains/(losses) on defined benefit plans | 1758000 | 4985000 |
| Total Amount of items that will not be reclassified to profit and loss | 1758000 | 4985000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 4.32 | 13.54 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange difference in transalating the financial statements of foreign operations | 1045000 | 1025000 |
| Total Amount of items that will be reclassified to profit and loss | 1045000 | 1025000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 23.71 | 46.56 |
| 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. R. Batliboi & Co. LLP | Yes | 31-07-2027 | ||
|---|---|---|---|---|---|