BSEAvailable Finance LtdHighNeutral
Announced Thu, 12 Feb · 17:51 IST

Submission of Un-audited Standalone and Consolidated Financial Results of the Company for the Quarter/Nine Months ended on December 31, 2025 along with Limited Review Report provided by ....

Auditor Mid Year ChangeRevenue DeclinePat Growth 25pctResults View source PDF

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AI summary

Available Finance Limited (BSE: 531310) submitted its unaudited results for the quarter and nine months ended December 31, 2025, along with a limited review report from SAP Jain & Associates. On a standalone basis, interest income fell sharply to about Rs. 7.85 lakhs in Q3 FY26 from about Rs. 22.30 lakhs in Q3 FY25, with nine-month standalone profit coming in around Rs. 14.13 lakhs versus Rs. 22.54 lakhs a year earlier. Consolidated results are dominated by the company's share of profits from its two associates, which contributed about Rs. 2,657 lakhs in Q3 and Rs. 8,730 lakhs for the nine-month period. Consolidated Q3 profit after tax was roughly Rs. 2,665 lakhs (vs Rs. 2,065 lakhs) and nine-month consolidated PAT was about Rs. 8,744 lakhs (vs Rs. 7,222 lakhs). Consolidated EPS stood at Rs. 26.09 for the quarter and Rs. 85.71 for nine months, compared to Rs. 20.23 and Rs. 70.70 respectively last year. The limited review reports were issued without any qualification or emphasis-of-matter.

Likely market impact

Consolidated headline growth is largely driven by associate-company profits rather than the company's own financing operations, which are shrinking on a standalone basis. Shareholders should note the change of statutory auditor from Mahendra Badjatya & Co. to SAP Jain & Associates during the year, which is a governance event worth tracking.