Emerald Finance Limited reported a consolidated net profit of ₹15.15 crore for the financial year ended March 31, 2026, marking a 70.3% increase from ₹8.89 crore in the previous year. The growth was primarily driven by a surge in fee-based income and total income, which reached ₹31.20 crore from ₹21.63 crore in FY25. The board has recommended a dividend of ₹0.10 per equity share for the fiscal year, subject to shareholder approval at the Annual General Meeting. The company's assets under management expanded, with consolidated loans reaching ₹111.06 crore as of March 31, 2026, compared to ₹80.26 crore a year earlier.

The board meeting, held on May 27, 2026, under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, approved the audited financial statements for both standalone and consolidated results. Statutory auditors S. Lal Bansal & Co. issued an unmodified opinion on the annual financial results, confirming no material discrepancies. In an investor call held on June 01, 2026, management announced that CRISIL has upgraded the company's rating from BB+ to BBB-.

Financial Performance

Total revenue from operations for the consolidated entity grew to ₹31.20 crore in FY26 from ₹21.63 crore in the prior year. Interest income also increased to ₹14.53 crore from ₹10.32 crore. On a standalone basis, net profit for the year stood at ₹11.55 crore, compared to ₹6.44 crore in FY25, with total revenue reaching ₹20.78 crore.

For the quarter ended March 31, 2026, the consolidated net profit was ₹4.36 crore, while standalone profit after tax was ₹2.78 crore. Basic earnings per share (EPS) on a consolidated basis for the year were ₹4.36, up from ₹2.56 in the previous year.

The statutory auditors confirmed that the impairment allowances under Ind AS 109 exceeded the total provision required under IRACP norms, necessitating no transfer to the impairment reserve.

Strategic Overview and Guidance

Emerald Finance operates as a diversified financial platform focused on lending, distribution and earned wage access (EWA). The company's integrated model combines these verticals to build long-term value. Its core products include EWA, Gold Loan, Personal Loan, Business Loan and Home Loan. The company works with 40+ financial institutions PAN India to enable broad product access through a strong partner network.

The EWA segment addresses the mid-month cash gap for employees, allowing them to access earned salary before payday. This solution is 100% digital, secure and employer-verified. The business model is asset-light, generating revenue through transaction fees and value-added services. The company reported 22 crores in monthly EWA volume, 214 corporate partners and 4,000 monthly active users.

Management provided guidance for FY27, expressing confidence in crossing an EPS of ₹7, up from ₹4.36 in FY26. The company aims to add 150 to 200 corporate clients annually, focusing on decently sized corporates rather than MSMEs. The gold loan syndication business disbursed about ₹375 crore during Q4 FY26 through banking and NBFC partners including ICICI, HDFC, RBL and Muthoot Finance. Regarding asset quality, the company reported a gross NPA of ₹66 lakh for the financial year, with recoveries of ₹38 lakh and write-offs of ₹23 lakh.

Emerald Finance has submitted the audio recording of its investor and analyst meet held to discuss financial results for the quarter and year ended March 31, 2026. The company filed the intimation under Regulation 30 and Regulation 46(2)(oa) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The audio file is now available on the company's website, and it was confirmed that no unpublished price sensitive information was shared during the call.

The disclosure follows the earnings conference call scheduled for June 1, 2026, where management reviewed the operational and financial performance for Q4FY26.

Access Details

Investors and analysts can access the recording directly through the link provided by the company.

Regulatory Compliance

The submission was made in accordance with the guidance note issued by the Stock Exchanges dated July 29, 2022. Amarjeet Kaur, Company Secretary cum Compliance Officer, signed the disclosure on June 2, 2026.