Abhinav Capital Services has announced that its Register of Members and Share Transfer Books will remain closed from September 24, 2026, to September 30, 2026. The book closure is essential for determining which shareholders are eligible to attend and vote at the company’s Annual General Meeting (AGM), scheduled for September 30, 2026. Investors holding shares as of the record date will retain their voting rights and entitlements associated with the meeting.

The intimation was issued pursuant to Section 91 of the Companies Act, 2013, and Regulation 42 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Chetan Karia, Managing Director of Abhinav Capital Services Limited, signed the communication addressed to the Listing Department of the Bombay Stock Exchange Limited.

Key Dates and Details

Shareholders are advised that no transfer of shares will be processed during this period. To ensure eligibility for the AGM, investors must hold the shares in their demat accounts or physical folios before the commencement of the book closure on September 24, 2026. The AGM itself will conclude the closure period on September 30, 2026.

Regulatory Compliance

The disclosure aligns with statutory requirements under the Companies Act, 2013, which mandates the closure of transfer books to ascertain the list of members entitled to receive notices and vote. Additionally, compliance with SEBI LODR Regulation 42 ensures timely dissemination of information to listed entities and investors. The notice was dispatched on August 4, 2026, providing sufficient lead time for market participants to adjust their portfolios if necessary before the record date.

No other corporate actions, such as dividend declarations or bonus issues, were mentioned in conjunction with this specific book closure notice. The primary objective remains the facilitation of the Annual General Meeting proceedings.

Abhinav Capital Services reported a net profit after tax of ₹66.42 lakh for the quarter ended June 30, 2026, marking a 38% year-on-year increase from ₹48.06 lakh in Q1FY25. The Mumbai-based financial services firm achieved this growth despite a modest 12% rise in revenue from operations to ₹109.08 lakh, underscoring significant operational efficiency gains. Total expenses contracted by 20% to ₹22.88 lakh, primarily due to a sharp decline in other expenses, which fell from ₹12.91 lakh to ₹3.00 lakh. This cost discipline, combined with favorable tax adjustments, allowed the company to expand profitability while maintaining a conservative leverage strategy with a nil debt-equity ratio.

The Board of Directors, chaired by Managing Director Chetan Karia, approved the unaudited financial results on August 4, 2026, in compliance with Regulation 33 of the SEBI (Listing Obligations & Disclosures Requirements) Regulations, 2015. The results were subjected to a limited review by the statutory auditors, S C Mehra & Associates LLP. The Board also approved the notice for the Annual General Meeting (AGM) scheduled for September 30, 2026, to be held via video conferencing and Other Audio Visual Means (OAVM). Additionally, the Board approved the Director’s Report, Secretarial Audit Report in Form MR-3, and the Corporate Governance Report for the year ended March 31, 2026.

Financial Performance Highlights

Total expenses declined 20% year-on-year to ₹22.88 lakh, primarily due to a reduction in other expenses from ₹12.91 lakh to ₹3.00 lakh. Employee benefit expenses increased slightly to ₹19.86 lakh from ₹15.78 lakh in the prior year. The profit before tax stood at ₹89.75 lakh, up 30% from ₹68.87 lakh in Q1FY25. Basic and diluted earnings per share rose to ₹0.96 from ₹0.69 in the previous year.

Balance Sheet and Capital Adequacy

As of June 30, 2026, total assets stood at ₹8,918.15 lakh, an increase from ₹7,829.20 lakh at the end of March 2026. Cash and cash equivalents surged to ₹55.34 lakh from ₹14.37 lakh, while investments grew to ₹4,020.83 lakh from ₹2,970.39 lakh. Loans remained stable at ₹4,829.40 lakh. The net worth of the company increased to ₹8,224.64 lakh.

The company maintains a robust capital position with a Capital to Risk (Weighted) Assets Ratio (CRAR) of 31.56%. Tier I Capital constituted 18.11%, and Tier II Capital accounted for 13.45% of risk-weighted assets. The current ratio stood at 12.14, indicating strong short-term liquidity. The debt-equity ratio was nil, reflecting a conservative leverage strategy.

What the Numbers Show

The divergence between revenue growth (12%) and profit growth (38%) highlights significant operational efficiency gains. While revenue expanded moderately, total expenses contracted sharply, particularly in 'other expenses,' which dropped nearly 77% year-on-year. This suggests successful cost containment measures or one-time expense reductions in the prior year. Furthermore, the substantial rise in cash reserves and investments indicates strong cash generation capabilities, allowing the company to deploy capital into higher-yielding assets without increasing debt. The stable loan book size amidst growing equity base points to a focus on asset quality and capital preservation rather than aggressive expansion.

Corporate Actions and Governance

The Board approved the book closure for the AGM from September 24, 2026, to September 30, 2026 (both days inclusive), under Section 91 of the Companies Act, 2013. Shareholders holding shares within this period will be eligible to attend the meeting. The company disclosed no investor grievances received or pending during the quarter. Compliance certificates were issued by the CEO and CFO for the financial year 2025-26. There were no outstanding defaults on loans or debt securities, and no related party transactions required disclosure for this quarterly filing.