Apex Capital and Finance Limited reported a net profit of ₹373.26 lakh for the financial year ended March 31, 2026, marking a substantial increase from ₹52.51 lakh in the previous year. Revenue from operations surged to ₹713.02 lakh for FY26, compared to ₹277.65 lakh in FY25, driven by the company's core financing activities. The Managing Director and Chief Financial Officer certified that the financial statements present a true and fair view of the entity's affairs and are in compliance with accounting standards and SEBI regulations. The Board of Directors approved the audited standalone financial results for the quarter and year ended March 31, 2026, during a meeting held on May 26, 2026.

The company’s profit before tax for FY26 stood at ₹498.08 lakh, up from ₹79.91 lakh in the prior year. For the quarter ended March 31, 2026, net profit was recorded at ₹95.40 lakh, with revenue from operations reaching ₹204.66 lakh. Total expenses for the year were reported at ₹215.28 lakh, slightly higher than the ₹197.74 lakh incurred in FY25. The statutory auditors, M/s Mahesh Kumar & Company, issued an unmodified opinion on the results. The management confirmed there were no significant changes in internal control over financial reporting or accounting policies during the period, and no instances of significant fraud involving management or employees were identified.

Financial Performance

The company’s earnings per share (EPS) for the full year improved significantly. Basic and diluted EPS for FY26 were reported at ₹6.31, compared to ₹0.89 in the previous year. For the quarter ended March 31, 2026, basic and diluted EPS stood at ₹0.16. The total comprehensive income for the year was ₹373.26 lakh, matching the net profit for the period as there was no other comprehensive income.

Key Financial Metrics

Assets and Liabilities

As of March 31, 2026, the company’s total assets stood at ₹10,769.40 lakh, an increase from ₹7,914.18 lakh in the previous year. Financial assets, which include loans and investments, constituted the majority of the assets, totaling ₹10,677.91 lakh. Total equity was reported at ₹10,626.49 lakh, while total liabilities amounted to ₹142.91 lakh, comprising both financial and non-financial obligations.

Cash Flow Statement

The net cash generated from operating activities for FY26 was negative at ₹2,373.44 lakh, compared to a negative ₹4,770.67 lakh in the previous year. The company raised ₹2,375.00 lakh through proceeds from unsecured borrowings or issuance of share warrants during the year. Consequently, the net increase in cash and cash equivalents was ₹1.56 lakh, bringing the closing balance to ₹15.40 lakh.

Corporate Governance

In addition to the financial results, the Board approved the appointment of M/s Vandana Tarika & Associates, Chartered Accountants, as internal auditors for the financial year 2026-27. The meeting, which commenced at 4:15 PM and concluded at 5:05 PM on May 26, 2026, also took note of the Statutory Auditors' Report. The company confirmed that all members of the Board and Senior Management Personnel have affirmed compliance with the Code of Conduct.

Apex Capital and Finance Limited has informed BSE Limited of a forthcoming Board of Directors meeting, scheduled for Tuesday, May 26, 2026, at 04:15 P.M. The meeting has been convened pursuant to Regulation 29 and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The primary agenda of the meeting is to consider, record, and approve the audited financial results of the company for the quarter and year ended March 31, 2026.

Board Meeting Details

The following key details pertain to the scheduled board meeting:

Trading Window Closure

In compliance with the SEBI (Prohibition of Insider Trading) Regulations, 2015, the company has also communicated the status of the trading window closure for its designated persons and their immediate relatives. The trading window, which commenced on Wednesday, April 1, 2026, will remain closed until 48 hours from the date of declaration of the audited financial results for the quarter and year ended March 31, 2026.

The intimation was submitted to the Listing Department of BSE Limited on May 19, 2026, and was signed by Phul Jha, Company Secretary and Compliance Officer (ICSI M. No. ACS 20850), on behalf of Apex Capital and Finance Limited.