Cubical Financial Services Reports FY26 Audited Results; Net Profit at Rs. 17.43 Lacs
Cubical Financial Services Limited reported audited FY26 results with net profit of Rs. 17.43 lacs, down from Rs. 37.54 lacs in FY25, as total revenue declined to Rs. 130.59 lacs from Rs. 241.99 lacs due to a sharp fall in share sales. Total assets stood at Rs. 1,541.01 lacs, total equity improved to Rs. 1,527.48 lacs, and operating cash flow surged to Rs. 79.99 lacs from Rs. 4.67 lacs. The audit by Krishan Rakesh & Co. yielded an unmodified opinion on the financial statements.
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Cubical Financial Services Limited held its Board of Directors meeting on May 14, 2026, at its registered office at 456, Aggarwal Metro Heights, Netaji Subhash Place, Pitampura, Delhi-110034. The meeting, which commenced at 2:00 P.M. and concluded at 4:30 P.M., was convened pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The board considered and approved the audited financial results for the quarter and financial year ended March 31, 2026. The audit was conducted by Krishan Rakesh & Co. (Firm Reg. No. 009088N), Chartered Accountants, who issued an audit report with an unmodified opinion on the financial statements.
Financial Performance Overview
Cubical Financial Services reported a net profit of Rs. 17.43 lacs for the full year ended March 31, 2026, compared to Rs. 37.54 lacs in the previous year. Total revenue from operations declined to Rs. 130.59 lacs from Rs. 241.99 lacs in the prior year, primarily due to a sharp fall in sale of shares from Rs. 136.41 lacs to Rs. 19.02 lacs. Interest income, however, grew modestly to Rs. 111.55 lacs from Rs. 105.55 lacs. Total expenses for the year stood at Rs. 98.44 lacs versus Rs. 174.17 lacs previously. The following table presents the key financial highlights (Rs. in Lacs):
| Metric: | Q4 FY26 (Audited) | Q3 FY26 (Unaudited) | Q4 FY25 (Audited) | FY26 (Audited) | FY25 (Audited) |
|---|---|---|---|---|---|
| Total Revenue: | 27.20 | 33.52 | 33.76 | 130.59 | 241.99 |
| Total Expenses: | 13.40 | 30.67 | 20.82 | 98.44 | 174.17 |
| Profit Before Tax: | 13.80 | 2.85 | 12.94 | 32.15 | 67.82 |
| Tax Expenses: | 6.89 | 2.81 | 18.72 | 14.72 | 0.00 |
| Net Profit/(Loss): | 6.91 | 0.04 | (5.78) | 17.43 | 37.54 |
| Basic EPS (Rs.): | 0.01 | 0.00 | (0.01) | 0.03 | 0.06 |
| Diluted EPS (Rs.): | 0.01 | 0.00 | (0.01) | 0.03 | 0.06 |
Balance Sheet Highlights
As at March 31, 2026, total assets stood at Rs. 1,541.01 lacs, marginally lower than Rs. 1,542.41 lacs as at March 31, 2025. Financial assets were the dominant component at Rs. 1,540.44 lacs, driven primarily by loans of Rs. 1,418.26 lacs and cash and cash equivalents of Rs. 103.76 lacs. On the liabilities side, total equity improved to Rs. 1,527.48 lacs from Rs. 1,509.84 lacs, supported by equity share capital of Rs. 1,303.40 lacs and other equity of Rs. 224.08 lacs. The company carries no debt securities or borrowings. The key balance sheet figures are summarised below (Rs. in Lacs):
| Parameter: | As at 31-03-2026 | As at 31-03-2025 |
|---|---|---|
| Cash and Cash Equivalents: | 103.76 | 23.77 |
| Loans: | 1,418.26 | 1,503.99 |
| Total Financial Assets: | 1,540.44 | 1,527.83 |
| Total Assets: | 1,541.01 | 1,542.41 |
| Total Financial Liabilities: | 2.38 | 4.31 |
| Total Non-Financial Liabilities: | 11.15 | 28.26 |
| Equity Share Capital: | 1,303.40 | 1,303.40 |
| Other Equity: | 224.08 | 206.44 |
| Total Equity: | 1,527.48 | 1,509.84 |
| Total Liabilities and Equity: | 1,541.01 | 1,542.41 |
Cash Flow Summary
The company's cash position improved significantly during the year. Net cash generated from operating activities stood at Rs. 79.99 lacs for the year ended March 31, 2026, compared to Rs. 4.67 lacs in the previous year. There were no cash flows from investing or financing activities. Cash and cash equivalents at the end of the period rose to Rs. 103.76 lacs from Rs. 23.77 lacs at the beginning of the year, with the balance held primarily as bank balances of Rs. 103.20 lacs and cash in hand of Rs. 0.56 lacs.
Regulatory and Audit Compliance
The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) under the Companies (Indian Accounting Standards) Rules, 2015. The company operates within a single business segment, making segment reporting not applicable. No shareholder complaints or grievances were received or remained unresolved during the quarter ended March 31, 2026. The declaration under Regulation 33(3)(d) of SEBI (LODR) Regulations, 2015 confirming the unmodified audit opinion was signed by Ashwani Kumar Gupta, Managing Director (DIN: 00348616), and Prakash Chand Sharma, CFO. The board meeting outcome was communicated to the Bombay Stock Exchange by Ruchi Singh, Company Secretary (M.No. A58370).
Historical Stock Returns for Cubical Financial Service
| 1 Day | 5 Days | 1 Month | 6 Months | 1 Year | 5 Years |
|---|---|---|---|---|---|
| -0.86% | -8.51% | +70.30% | +13.53% | +58.53% | +151.09% |
Will Cubical Financial Services actively pursue new share trading opportunities in FY27 to recover the sharp revenue decline caused by the fall in share sales, or will it pivot further toward interest income as its primary revenue driver?
Given the significant decline in the loan book from Rs. 1,503.99 lacs to Rs. 1,418.26 lacs, what is the company's strategy for loan portfolio growth and maintaining asset quality in the coming fiscal year?
With net profit nearly halving year-over-year despite a debt-free balance sheet and strong cash generation, what capital allocation or business expansion plans might the board consider to improve return on equity?
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