standalone and cosolidated result attached herewith

Revenue Growth 20pctNegative Operating CashflowResults View source PDF Explain this filing

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Price reactionminutes from the announcement price · days from the prior close

+1.5%Reaction day

₹34.48

prior close

₹35.00

announcement price

In-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used-0.8%+2.4% vs market

Non Banking Financial Company (NBFC) peers, median of 187sector-0.3%+1.8% vs sector

On the reaction day the stock moved 2.4 pts more than Nifty Microcap 250 and 1.8 pts more than its Non Banking Financial Company (NBFC) peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

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Reaction day

+1.5-0.8+2.4-0.3+1.8

Next day

+0.9-1.0+1.9-1.3+2.3

+1.5+3.6-2.1+1.2+0.3

+1.5+5.3-3.8+1.6-0.1

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15d

+21.2+11.8+9.4+3.1+18.2

+17.2+14.6+2.6+5.4+11.7

+5.0+15.3-10.2+4.3+0.7

+5.1+10.2-5.0+0.6+4.5

UpDownMarket · Nifty Microcap 250Sector · Non Banking Financial Company (NBFC) peers, median of 187Pending

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AI summary

Sera Investments & Finance India (formerly Kapashi Commercial), an NBFC, reported audited FY25 results with an unmodified auditor opinion. Revenue from operations surged to Rs. 2,286.48 lakhs from Rs. 526.61 lakhs in FY24 (over 4x growth), but profit after tax fell sharply to Rs. 200.95 lakhs from Rs. 2,085.24 lakhs due to a Rs. 527.99 lakh impairment on financial instruments and higher finance costs. Total Comprehensive Income was deeply negative at Rs. -37,456.61 lakhs owing to OCI remeasurements on investments, which ballooned to Rs. 32,417.84 lakhs. The investment book includes 50 lakh shares of Sri Adhikari Brothers Television Network (received under a resolution plan), with unrealised gains of around Rs. 299.4 crore parked in OCI. Operating cash flow was negative at Rs. -749.30 lakhs. The board also approved a new interim CEO, a new independent director, the resignation of an existing independent director, and the conversion of 4,93,000 warrants into equity shares at Rs. 13.50 each.

Likely market impact

Short-term: Weak PAT and negative operating cash flow may pressure the stock despite revenue growth. Long-term: The large unrealised gains on the Sri Adhikari Brothers stake could materially boost book value if monetised, but the deeply negative OCI reflects mark-to-market volatility that shareholders should monitor.