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Financial Services LimitedSMEEquity2025-04-012026-03-312026-05-212026-05-18INRLakhsQuarterlyFourth quarterSingle segmentThe Company is a Non Banking Financial Company (NBFC) engaged primarily in the business of lending to Financial institutions ,Corporates and Individuals etc. on PAN India basis. Accordingly, there are no separate reportable segments in accordance with the requirement of Ind AS 108 - "Operating Segments"2026-05-2116:45:002026-05-2117:15:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2024-07-02https://www.ushafinancial.com/policies.htmlfalsefalseNot Applicable <BR> 2026-01-012026-03-31AuditedStandalone1660260000054120000000493900017637700060800017698500000012084000530620003924000719700000-7350001314700088679000883060000883060002275300037000227900006551600000006551600027700065793000434753000101.511.51001.511.512025-04-012026-03-31AuditedStandalone6881830000016915000000062430007113410001733000713074000000403360002337990001592700025956000004056500051065000407648000305426000030542600048874000319500008082400022460200000002246020003290002249310004347530001018193330005.175.17005.175.17Recoveries against written off financial assets4939000Recoveries against written off financial assets6243000Other Expenses13147000Other Expenses51065000262890003530300001620000390053900066480000151900040302920000100250002068100000231300000026770000013790002660620004296354000434753000186200500022967580002296758000044000943000000539504000121766800000225172000199181800002673000051050007778000199959600042963540001. The above financial results for the quarter and year ended March 31, 2026 have been reviewed by the Audit committee and approved by the Board of Directors in their respective meetings held on May 21, 2026. <BR> <BR> 2. The Company is a Non Banking Financial Company (NBFC) engaged primarily in the business of lending to Financial institutions ,Corporates and Individuals etc. on PAN India basis. Accordingly, there are no separate reportable segments in accordance with the requirement of Ind AS 108 - "Operating Segments" <BR> <BR> 3. The Company has adopted Indian Accounting Standard (Ind AS) notified by the Ministry of Corporate Affairs (MCA) with effect from 01.04.2025. Accordingly the financial result for the quarter and year ended 31.03.2026 are in compliance with Ind AS and the result for the comparative quarter ended 31.12.2025 & 31.03.2025, and the previous year ended 31.03.2026 are also compliant with Ind AS. <BR> <BR> 4. These financial results have been prepared in accordance with the recognition and measurement principal in Ind AS 34 - Interim Financial Reporting, prescribed under section 133 of the Companies Act 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. <BR> <BR> 5. The Company equity shares are listed on the NSE SME Emerge Platform. Upto the previous year ended 31.03.2025, the Company was only required to submit six monthly results to the stock exchange prepared as per IGAAP. As per the SEBI ICDR Regulation, in case of the Companies where share capital is increased beyond Rs. 25 crores, the Company is required to follow all the compliances as applicable for the Main Board. Accordingly, the Company has moved from the erstwhile IGAAP to Indian Accounting Standard (Ind AS). The result for the quarter ended 31.03.2025 is the balancing figure between the results for the year ended 31.03.2025 (which was subject to audit under the earstwhile IGAAP) and unaudied result for the nine months ended 31.12.2024. <BR> <BR> Other Financial Assets1519000Other Non-Financial Assets1379000Other Financial Liabilities225172000Other Non-Financial Liabilities5105000Remeasurement gain/loss on defined benefit plans371000371000Remeasurement gain/loss on defined benefit plans4400004400009400011100000277000329000233799000062000040620000-32674000-6270000406300001156000015927000405650004820000-128358000000688183000000004400000-549286000-2438600000236684000696418000624960000153378000000000000173170000000026770000000006648000000000008347000-78127000000000012611200002190060000000-13235000-106129000-308780000-308780005716700026289000Usha Financial Services Limited******Kritika Goswami******Key Management Personnel (KMP)Any other transactionSalaryNA4370007300073000Usha Financial Services 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