Available Finance reported a net profit of ₹6.51 lakh for the quarter ended June 30, 2026, rising 88% year-on-year from ₹3.41 lakh in the corresponding period of FY25. The Indore-based non-banking financial company (NBFC) maintained steady operational income, with standalone total income from operations logging ₹15.09 lakh, marginally down from ₹15.53 lakh in the preceding quarter but slightly up from ₹14.84 lakh a year ago.

The Board of Directors approved the unaudited standalone and consolidated financial results during a meeting held on August 14, 2026. The results were subsequently published in newspapers on August 15, 2026, and filed with the stock exchanges in compliance with Regulation 47 of the SEBI (LODR) Regulations, 2015.

Financial Performance Overview

The company’s standalone earnings before tax stood at ₹8.69 lakh for the quarter, compared to ₹4.62 lakh in Q1FY25. This represents a significant improvement in pre-tax profitability despite relatively flat revenue figures. The net profit after tax for the current quarter was ₹6.51 lakh, whereas the previous quarter (Q4FY26) reported ₹6.58 lakh.

Consolidated figures presented in the filing show a stark divergence in reported net profit after tax. While the standalone segment reported ₹6.51 lakh, the consolidated column listed ₹7,720.19 lakh for the same period. Given the identical income figures across standalone and consolidated columns (₹15.09 lakh), this discrepancy likely reflects specific consolidation adjustments or subsidiary performance not detailed in the extract. The consolidated net profit after tax for Q1FY26 was reported at ₹3,748.68 lakh.

What the Numbers Show

The primary driver of the improved bottom line appears to be enhanced operational efficiency or lower tax burdens rather than top-line growth. With revenue remaining virtually unchanged year-on-year (₹15.09 lakh vs ₹14.84 lakh), the near-doubling of pre-tax profit (from ₹4.62 lakh to ₹8.69 lakh) suggests a significant expansion in operating margins. Investors should note the substantial difference between standalone and consolidated profit metrics, which warrants further scrutiny of the full financial statements available on the BSE website.

Regulatory Compliance

The unaudited financial results were prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013. The full format of the results is accessible via the company’s website and the Bombay Stock Exchange portal. Suyash Choudhary, Company Secretary and Compliance Officer, signed off on the filing.

Available Finance Limited has appointed Sahaj Jain as its Chief Financial Officer (CFO) and Key Managerial Personnel (KMP), effective from July 25, 2026. The Board of Directors approved the appointment during a meeting held on July 24, 2026, following recommendations from the Audit Committee and the Nomination and Remuneration Committee. This leadership change coincides with the resignation of the previous CFO, Rakesh Sahu, who stepped down on personal grounds effective July 24, 2026.

The appointment of Mr. Jain is made in accordance with Section 203 of the Companies Act, 2013, and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company filed an intimation with BSE Limited pursuant to Regulation 30 read with Clause 7 of Para A of Part A of Schedule III of the SEBI LODR Regulations, referencing SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026.

Appointment Details

Sahaj Jain brings approximately nine years of professional experience in accounting, auditing, and taxation. He holds an MBA in Finance and possesses expertise in financial reporting, tax compliance, and financial management. His Permanent Account Number (PAN) is APZPJ8358J. The company disclosed no relationships between directors in connection with this appointment.

Context of Leadership Changes

This appointment is part of a broader restructuring of the company’s board. Alongside Rakesh Sahu’s exit, the company accepted the resignations of Non-Executive Directors Vikas Gupta and Rajendra Kumar Sohani. Sohani also stepped down from the Audit Committee, Stakeholder Relation Committee, and Nomination & Remuneration Committee. Concurrently, Suyash Choudhary was appointed as a Whole-Time Director for a three-year term, and Pramod Kishore Shrivastava joined as Additional Director and Chairman.

Regulatory Compliance

The filing was signed by Suyash Choudhary, Company Secretary (Membership No. A57731), and submitted to BSE Limited on July 24, 2026. The company stated that all appointments are provisional pending member approval at the general meeting. The intimation was also made available on the company’s website.