5079122026-04-012026-06-305079122026-04-012026-06-30in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares507912GYFTRNOTLISTEDINE724A01017Gyftr LimitedMain BoardEquity2026-04-012027-03-312026-08-142026-08-10INRLakhsQuarterlyFirst quarterSingle segment Gift Voucher & Rewards Business2026-08-1415:30:002026-08-1416:15:00Not applicable2026-04-012026-06-30UnauditedConsolidated155301900074675000162769400001544054000069090005800001412800094620001575133000525610000525610005189000109050001609400003646700000016336000528030003300052836000768083000100.690.69000.690.691. The above audited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 14 August, 2026 <br /> <br /> 2. These consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard ("Ind AS") prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in accordance with the requirements of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. <br /> <br /> 3. The Gyftr Limited (Formerly Known as LKP Finance Limited) (hereinafter referred to as the “Holding Company”) acquired significant influence in Mufinpay Payment Solutions Private Limited on December 12, 2025, in accordance with Ind AS 28 – Investments in Associates and Joint Ventures. Consequently, the said entity has been considered as an associate of the Holding Company from the date of acquisition. <br /> <br /> The investment in the associate has been accounted for using the equity method in accordance with the requirements of Ind AS 28. For the quarter ended June 30, 2026, the Holding Company’s share of profit/(loss) and other comprehensive income, if any, of the associate has been recognized for the period from April 1, 2026 to June 30, 2026 <br /> <br /> 4. State Bank of India obtained an order from the Debt Recovery Tribunal (DRT), Bangalore against Kingfisher Airlines Limited, United Breweries (Holdings) Limited, and others for recovery of dues. In connection with this, the Holding Company received a garnishee order from the Recovery Officer, DRT,Bangalore, claiming Rs.2,500 lakhs along with interest, as the financial statements of Kingfisher Finvest India Limited (the lender). The garnishee order relates to borrowings of Rs.2,122.40 lakhs availed by the Company from Kingfisher Finvest India Limited in earlier Year. The Company has contested the claim and deposited Rs.1,126.22 lakhs under protest. Additionally, investments in in mutual funds amounting to Rs.643.41. lakhs have been attached by the Recovery Officer. The matter is currently pending before the Debt Recovery Appellate Tribunal (DRAT), Chennai. <br /> <br /> 5. The Group is engaged primarily in gift voucher and rewards business, and accordingly there are no separate reportable segments as per Ind AS - 108 'Operating Segments'. <br /> <br /> 6. Net gain/(loss) on fair value changes for the quarter ended 30 June 2026 includes unrealised gain/ (loss) of Rs. 403.12 Lakhs <br /> <br /> 7. Pursuant to the surrender/cancellation of the Certificate of Registration (CoR) as a Non-Banking Financial Company (NBFC) and the consequent change in the nature of operations of the Company during FY 2025–26, income relating to the erstwhile NBFC activities, including interest income and other ancillary income arising from financing activities, has been presented under “Other Income” instead of “Revenue from Operations”. <br /> <br /> 8. During the year, the Holding company reassessed the pattern of consumption of the future economic benefits associated with certain intangible assets. Based on such reassessment, the Company changed the method of amortisation from the Written Down Value (WDV) method to the Straight-Line Method (SLM). The change represents a change in accounting estimate in accordance with Ind AS 8 – Accounting Policies, Changes in Accounting Estimates and Errors and has been accounted for prospectively from the date of the change. <br /> <br /> 9. The comparative figures for the Statement of Profit and Loss for the quarter ended June 30, 2025, have not been presented, as the Company did not have any investment in an associate/group entity during the period from April 1, 2025 to June 30, 2025. <br /> <br /> 10. The Corporate Identification Number (CIN) of the holding company has been changed from L65990MH1984PLC032831 to L74900MH1984PLC032831, with effect from 1 June 2026, pursuant to the change in the object clause of the Company. <br /> <br /> Other Expenses9462000-33000033000