ARC Finance Limited has submitted its quarterly compliance report under Regulation 74(5) of the Securities and Exchange Board of India (Depositories & Participants) Regulations, 2018 for the quarter ended March 31, 2026. The compliance filing was made to the Bombay Stock Exchange Limited and Calcutta Stock Exchange Limited on April 10, 2026.

Regulatory Compliance Filing

The quarterly compliance report covers demat and remat activities for Q4FY26, prepared by ABS Consultant Pvt. Ltd., which serves as the company's registrar and share transfer agent. Company Secretary and Compliance Officer Sweety Agarwal signed the submission on behalf of ARC Finance Limited.

Registrar Certification

ABS Consultant Pvt. Ltd., a SEBI authorized Category-1 registrar with NSDL and CDSL connectivity, provided certification dated April 1, 2026. The registrar confirmed that details of securities dematerialized during Q4FY26 were properly furnished to depositories and all stock exchanges where the company's shares are listed.

Dematerialization Process Compliance

The registrar's certificate confirms several key compliance aspects:

• Securities received for dematerialization were mutilated and cancelled within stipulated timeframes after verification
• The depository name was substituted in records as the registered owner
• Dematerialized security certificates are listed on appropriate stock exchanges
• All procedures followed SEBI regulatory requirements

Corporate Information

ARC Finance Limited operates from its registered office at 18, Rabindra Sarani, Poddar Court, Gate No. 4, 4th Floor, Room No. 3, Kolkata-700001. The company maintains listings on BSE under scrip code 540135 and Calcutta Stock Exchange under code 011278. The quarterly filing demonstrates the company's commitment to maintaining regulatory compliance and transparent reporting standards.

ARC Finance Limited announced its unaudited financial results for the quarter ended December 31, 2025, revealing a challenging performance with significant revenue decline and shift to losses. The Kolkata-based finance company's board approved these results during a meeting held on February 10, 2026.

Financial Performance Overview

The company's financial metrics for Q3FY26 demonstrate substantial year-on-year contraction across key parameters:

Revenue Composition and Analysis

ARC Finance's revenue structure shows heavy dependence on share trading activities. While interest income, the company's core finance business revenue, showed positive growth of 16% to ₹54.35 lakhs, this was overshadowed by the dramatic 83% decline in share sale revenues to ₹103.60 lakhs from ₹620.47 lakhs in Q3FY25.

The company also recorded dividend income of ₹0.06 lakhs during the quarter, compared to nil in the previous year quarter. Total revenue from operations fell to ₹158.01 lakhs from ₹667.33 lakhs, representing a 76% year-on-year decline.

Expense Management and Profitability

Despite the revenue challenges, ARC Finance managed to reduce its total expenses by 70.6% to ₹156.49 lakhs from ₹532.86 lakhs in Q3FY25. Key expense components included:

• Purchases of Stock-in-Trade: ₹177.90 lakhs (Q3FY25: ₹700.66 lakhs)
• Employee Benefits: ₹5.09 lakhs (Q3FY25: ₹4.89 lakhs)
• Finance Costs: ₹0.58 lakhs (Q3FY25: ₹23.80 lakhs)
• Depreciation: ₹5.31 lakhs (Q3FY25: ₹4.91 lakhs)

The company benefited from a positive change in inventories of ₹46.09 lakhs, compared to a negative change of ₹208.87 lakhs in the previous year.

Nine-Month Performance

For the nine months ended December 31, 2025, ARC Finance showed mixed results:

Tax and Earnings Per Share

The company paid current tax of ₹2.43 lakhs during Q3FY26 compared to ₹11.94 lakhs in Q3FY25. Basic earnings per share for continuing operations stood at ₹(0.000) compared to ₹0.004 in the previous year quarter. The company maintains a paid-up equity share capital of 871,509,623 shares with a face value of ₹1.00 each.

Regulatory Compliance

The results were reviewed by the audit committee and approved by the board of directors. The statutory auditors, S S R V & Associates, conducted a limited review and reported no material misstatements in the financial results prepared in accordance with Indian Accounting Standards.