Haryana Capfin Limited reported a net loss of ₹76.04 lakh for the quarter ended June 30, 2026, marking a sharp deterioration from the ₹614.25 lakh profit recorded in the previous quarter. The capital finance firm recorded zero income from operations during the period, signaling a complete halt in revenue-generating activities for Q1FY27. This operational pause has directly impacted the bottom line, resulting in a negative earnings per share (EPS) of ₹1.46, compared to a positive EPS of ₹10.29 in the quarter ended March 31, 2026.

The financial results were approved by the Board of Directors at a meeting held on August 10, 2026, and filed with the stock exchanges under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The unaudited standalone results indicate that the loss before tax stood at ₹76.04 lakh, which remained unchanged after tax adjustments. The total comprehensive income for the period was reported at ₹5,330.51 lakh, a figure that diverges significantly from the net loss, suggesting substantial other comprehensive income items or revaluation gains not detailed in the extract.

Financial Performance Overview

The absence of operational income is the most critical data point from this filing. While the company generated ₹653.60 lakh in income from operations in the immediately preceding quarter, this figure dropped to zero in Q1FY27. This cessation of revenue activity contrasts with the full-year performance of FY26, where the company reported ₹1,281.94 lakh in total income from operations and a net profit after tax of ₹976.15 lakh.

What the Numbers Show

The most striking aspect of Haryana Capfin’s Q1FY27 results is the disconnect between the net loss and the total comprehensive income. While the company posted a net loss of ₹76.04 lakh, its total comprehensive income surged to ₹5,330.51 lakh, compared to just ₹509.55 lakh in the previous quarter. This massive divergence implies that the company’s equity value is being driven by non-operating factors, such as revaluation reserves or other comprehensive income items, rather than core business operations. Investors should note that the paid-up equity share capital remains stable at ₹520.87 lakh, but the lack of operational cash flow raises questions about the sustainability of earnings in the absence of these non-operating gains.

Haryana Capfin reported an 87% increase in net profit to ₹976.16 lakh for the financial year ended March 31, 2026, compared to ₹522.09 lakh in the previous year. The non-banking finance company's performance was bolstered by a significant rise in dividend income, which reached ₹610.43 lakh, up from ₹570.51 lakh in FY25. Total revenue from operations for the year stood at ₹1,286.90 lakh, a substantial increase from ₹752.96 lakh in the prior year, driven by dividend income and other income which totaled ₹643.26 lakh. The company published these audited financial results in newspapers Financial Express and Mumbai Lakshadeep on May 30, 2026, pursuant to Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

For the quarter ended March 31, 2026, the company posted a net profit of ₹536.19 lakh, a sharp turnaround from the loss of ₹6.23 lakh recorded in the quarter ended December 31, 2025. Revenue from operations for Q4FY26 surged to ₹653.60 lakh, compared to ₹4.88 lakh in the preceding quarter. This quarterly performance was largely attributed to other income of ₹623.56 lakh and a profit of ₹27.84 lakh on the sale of mutual fund units.

Board Approves Director Reappointment

The Board of Directors, in its meeting held on May 28, 2026, approved the audited financial results for the quarter and year ended March 31, 2026. Alongside the financial results, the board approved the reappointment of Mrs. Shruti Raghav Jindal as Whole-Time Director for a period of three years effective July 1, 2026, subject to shareholder approval. The company affirmed that she is not debarred from holding the office of director by any SEBI order or other authority.

Financial Results Summary

The following table outlines the key financial metrics for Haryana Capfin for the quarter and year ended March 31, 2026:

Asset Position and Cash Flows

The company's total assets as of March 31, 2026, stood at ₹39,444.15 lakh, a decrease from ₹43,373.98 lakh in the previous year. Investments constituted the largest portion of assets at ₹37,391.00 lakh. On the liabilities side, equity share capital remained constant at ₹520.87 lakh, while other equity decreased to ₹28,837.49 lakh from ₹33,219.93 lakh in the prior year. The cash flow statement indicated a net increase in cash and cash equivalents of ₹0.32 lakh for the year, closing the period with ₹13.85 lakh.