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SPHOORTY FINANCIAL LIMITEDMain BoardEquity2026-04-012027-03-312026-10-302026-10-24INRCroresQuarterlySecond quarterSingle segmentLending to borrowers which has similar risks and returns2026-10-3012:15:002026-10-3016:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-01-27www.spandanasphoorty.com/policiestrue2falseThere were no instances of default in the repayment of loans or debt securities during the quarter ended September 30, 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defined benefit plans-6200000-6200000100000-1600000Fair Value (Loss)/Gain on Portfolio loans-136300000-136300000Fair Value (Loss)/Gain on Portfolio loans-157500000-157500000-34300000-39600000-101700000-12250000034800000000-10430000000-113485000000-82000000179000000-378000000-125500000010240000000054812000001940000016540000000000-16765600000-16053500000005337900000-6304000000-100852000000360000000000040000052200000248373000002461030000000000000001110300000000001258000000201430000012014000000019441000000000029166300000218065000002110000000009282800000399000000039900000072033000007602300000Spandana Sphoorty Financial Limited******Criss Financial Limited******Subsidiary CompanyLoan8000000000NA02027-01-27115000000030874000001937400000Loan0.1255on demandLoan0.1255on demandUnsecuredFor the purpose of businessSpandana Sphoorty Financial Limited******Criss Financial Limited******Subsidiary CompanyInterest received500000000NA02026-01-271624000002930000018500000Loan0.1255on demandLoan0.1255on demandUnsecuredFor the purpose of businessSpandana Sphoorty Financial Limited******Criss Financial Limited******Subsidiary CompanyAny other transactionRental Income3000000NA02026-01-27140000000Spandana Sphoorty Financial Limited******Criss Financial Limited******Subsidiary CompanyAny other transactionCashflow settlement (outflow)0NA02026-01-27000Spandana Sphoorty Financial Limited******Criss Financial Limited******Subsidiary CompanyAny other transactionReimbursement of expenses claimed by the Company30000000NA02026-07-23240000000Spandana Sphoorty Financial Limited******Ramachandra Kasargod Kamath******Non-Executive - Nominee DirectorRemuneration3000000NA02026-01-27150000000Spandana Sphoorty Financial Limited******Caspian Financial Services Limited******Subsidiary CompanyAny other transactionReimbursement of expenses claimed by the Company2600000NA02026-07-23210000000Spandana Sphoorty Financial Limited******Perfios Software Solutions Private Limited******Related Party of Promoter GroupPurchase of fixed assets44500000NA02026-01-274450000000Spandana Sphoorty Financial Limited******Perfios Software Solutions Private Limited******Related Party of Promoter GroupPurchase of goods or services63400000NA02026-01-2731700000001396000000UnauditedfalseM/s BSR & Co LLPtrue2028-07-31Rights Issues2026-09-2919441000002026-09-30trueCare Ratings LimitedfalseNANAVINAY PRAKASH TRIPATHICompany SecretaryHYDERABAD2026-10-30OthersIssue of debentures on private placement2026-04-2848500000002026-09-30falsefalseNANAOn-lendingNA1944100000000August 12, 2025 – Allotment of partly paid-up equity shares pursuant to the Rights Issue upon <br /> receipt of the application money. <br /> <br /> September 29, 2026 – Conversion of the aforesaid partly paid-up equity shares into fully paid-up <br /> equity shares upon receipt of the First and Final Call money. <br /> <br /> Note 1: The Company has received gross proceeds of Rs.199.35 crore against an estimated issue size of Rs.199.99 crore due to rejection of certain invalid applications, which resulted in Rs.0.62 crore variance between the original allocation and actual proceeds and the same was utilized as on quarter ended September 30, 2025. <br /> <br /> Note 2: As per offer document utilization towards general corporate purposes includes to drive our business growth and accordingly entire fund has been utilized for meeting funding requirements for our Company’s business activities. <br /> <br /> Note 3: During the current quarter, the Company has received Rs.194.41 crore from the first and final call. However, no amount from these proceeds was utilised during the quarter, and the entire amount remained unutilised in Escrow Account as on September 30, 2026.On-lendingNA4850000000048500000000