BSEGlance Finance LtdHighNeutral
Announced Sat, 7 Feb · 16:35 IST

Results - Financial Results for the quarter ended 31.12.2025

Qualified OpinionRevenue DeclinePat Growth 25pctResults View source PDF

Price

Loading chart…

▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

Glance Finance Ltd reported its Q3 FY26 results (quarter ended December 31, 2025). Total income for the quarter stood at ₹449.68 lakhs, down from ₹593.11 lakhs in the same quarter last year, but profit after tax (PAT) rose sharply to ₹75.21 lakhs from ₹40.75 lakhs — an 85% jump — aided by significantly lower total expenses (₹338.95 lakhs vs ₹536.81 lakhs). For the nine-month period, however, total income declined roughly 25% to ₹1,726.18 lakhs, while PAT fell about 56% to ₹101.95 lakhs (from ₹230.28 lakhs). Basic EPS for the quarter was ₹3.33 versus ₹1.81 a year ago. The statutory auditor, M/s JMT & Associates, issued a qualified limited review report, flagging that provisions for gratuity and leave encashment were not made on an actuarial valuation basis as required under Ind AS 19, with the impact on profit and loss unascertainable. The company reports under two segments: Lending & Investment and Non-Strategic Business.

Likely market impact

The quarter shows improved profitability, but the broader nine-month trend points to weakening revenue and sharply lower earnings, which may weigh on investor sentiment. The qualified auditor opinion on employee benefit provisioning is a governance red flag worth monitoring.