5391992026-04-012026-06-305391992026-04-012026-06-30in-capmkt:OtherRevenueFromOperations1Member5391992026-04-012026-06-30in-capmkt:OtherExpenses1Memberiso4217:INRxbrli:pureiso4217:INRxbrli:shares539199SGFINNOTLISTEDINE618R01015SG Finserve LimitedMain BoardEquity2026-04-012027-03-312026-07-142026-07-07INRLakhsQuarterlyFirst quarterSingle segmentNBFC2026-07-1411:35:002026-07-1413:45:00Not applicablefalsefalseThe company has not made any default on loans and debt securities.2026-04-012026-06-30UnauditedStandalone1288598000006634300061420000001680001361251000013612510000006226800054060700020480000008742000316270006452920007159590000715959000181186000-200300017918300053677600000005367760000536776000658950000108.218.05008.218.050.02181. SG Finserve Limited (the “Company”) is a Non-Deposit taking Non-Banking Financial Company (“NBFC-ND”) registered with the Reserve Bank of India (the “RBI”) as NBFC - ICC vide certificate no. N-14.03632 dated October 03, 2024.The Company is also registered with the RBI to carry out the factoring business under Factoring Regulation Act, 2011 vide certificate no. N-14.03675 dated January 06, 2026. The Company is classified as NBFC- Middle Layer under the Reserve Bank of India (Non-Banking Financial Companies – Registration, Exemptions and Framework for Scale Based Regulation) Directions, 2025 dated November 28, 2025, the revised regulatory framework for NBFCs issued by the RBI. <br /> <br /> 2. These financial results for the quarter ended June 30, 2026 have been reviewed by the Audit Committee of the Board and subsequently approved by the Board of Directors in their respective meetings held on July 14, 2026. The same have been subjected to “Limited Review” by the Statutory Auditors of the Company. <br /> <br /> 3. These financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015, the other relevant provision of the Companies Act, 2013 and the Master Directions / Guidelines issued by Reserve Bank of India (RBI) as applicable and relevant to Non-Banking Financial Companies, as amended from time to time. <br /> <br /> 4. The Company is primarily engaged in the business of providing loans to Small and Medium Enterprises and other enterprises and has no overseas operations / units and as such, no segment reporting is required under Indian Accounting Standard for Operating Segments (Ind AS 108). <br /> <br /> 5. In terms of requirement as per Reserve Bank of India (Non-Banking Financial Companies – Income Recognition, Asset Classification and Provisioning) Directions, 2025, Non- Banking Financial Companies (NBFCs) required to comply with Indian Accounting Standards, shall create an Impairment Reserve for any shortfall in impairment allowances on loans under 'Ind AS 109 - Financial Instruments' as compared to provision including on standard assets, computed as per these Directions. Accordingly the Company is required to and has transferred an amount of Rs. 183.39 lakhs to Impairment Reserve during the quarter ended June 30, 2026 (Rs. 463.23 lakhs and Rs. 679.50 lakhs during the quarter and year ended March 31, 2026 respectively). <br /> The balance in the said reserve stands at Rs. 862.89 lakhs as at June 30, 2026. <br /> <br /> 6. During the quarter, the Company has fully repaid the Secured Redeemable Non-Convertible Debentures amounting to Rs. 5,000 lakhs. However, as the Company has issued Commercial Papers (CP) of Rs. 3,000 lakhs subsequently on July 09, 2026, the disclosure as required under Regulation 52(4) of the Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended is as per Annexure- I. <br /> <br /> 7. The Company during the quarter has allotted 6,27,778 equity shares (93,72,222 equity shares during the quarter / year ended March 31, 2026) of Rs. 10/- each, fully paid up, on private placement basis, pursuant to conversion of Share Warrants. <br /> <br /> 8. The Company during the quarter has incorporated a wholly owned subsidiary namely, SG Insurance Brokers Limited. As no share capital has been subscribed to the subsidiary so far and it has not commenced any business operations, it has no impact on these financial results. <br /> <br /> 9. Disclosures pursuant to Reserve Bank of India (Non-Banking Financial Companies - Financial Statements: Presentation and Disclosures) Directions, 2025 in terms of the RBI circular RBI/DOR/2025-26/359 DOR.ACC.REC.No.278/21 .04.018/2025-26 dated 28 November 2025, as amended, is as under: <br /> i) There are no NPA loans transferred during the quarter ended June 30, 2026 <br /> ii) There are no SMA loans transferred during the quarter ended June 30, 2026 <br /> iii) There are no loans not in default transferred during the quarter ended June 30, 2026 <br /> iv) There are no loans not in default acquired during the quarter ended June 30, 2026 <br /> v) The Company has not acquired any stressed loans during the quarter ended June 30, 2026 <br /> <br /> 10. There are no Co-Lending Arrangements (CLAs) entered during the quarter ended June 30, 2026, hence disclosure related to Co-Lending Arrangements (CLAs) under Reserve Bank of India (Non-Banking Financial Companies - Transfer and Distribution of Credit Risk) Directions, 2025, is not required.Miscellaneous Income168000Other expenses31627000