Submission of Unaudited (Standalone) Finance Results of Shri Niwas Leasing and Finance limited for the quarter ended on 31st December 2025 and the limited Review Report thereon.
Awaiting price reaction for this filing.
The company filed unaudited standalone results for the quarter ended 31 December 2025. Total income for Q3 FY26 was ₹38.73 lakhs, up from ₹13.69 lakhs in the year-ago quarter. Net profit for the quarter was ₹32.66 lakhs (EPS ₹0.14), compared to a loss of ₹9.36 lakhs in Q3 FY25. For the nine months ended December 2025, total income rose to ₹144 lakhs from ₹42.39 lakhs, and the company reported a net profit of ₹1,05,023 lakhs versus a marginal ₹0.07 lakhs a year ago. The large nine-month profit is driven almost entirely by a reversal of impairment on financial instruments, which had caused a massive ₹1,16,365 lakh loss in full-year FY25. The statutory auditor (VRSK & Associates) issued a limited review report that includes an Emphasis of Matter paragraph.
The headline profit surge is an accounting reversal of a prior-year impairment rather than strong core earnings growth, so the underlying Q3 operating performance remains modest. The auditor's emphasis of matter note is a point to watch for retail investors.