Morarka Finance Limited has submitted its quarterly compliance certificate to BSE Limited, fulfilling regulatory requirements under SEBI (Depositories and Participants) Regulations, 2018 for the quarter ended March 31, 2026.

Regulatory Compliance Filing

The Mumbai-based financial services company filed the mandatory certificate under Regulation 74(5) of SEBI regulations on April 2, 2026. Company Secretary and Compliance Officer Divya Agarwal signed the submission, ensuring compliance with securities market regulations.

Certificate Confirmation

MUFG Intime India Private Limited, formerly known as Link Intime India Private Limited, serves as the company's registrar and share transfer agent. The agency issued the compliance certificate on April 1, 2026, confirming proper handling of securities during the quarter.

Ashok Shetty, Senior Vice President of Corporate Registry at MUFG Intime India Private Limited, signed the certificate. The document confirms that securities received from depository participants for dematerialisation during the quarter were properly processed and confirmed to the depositories.

Securities Processing Compliance

The certificate validates several key compliance aspects:

• Securities received for dematerialisation were confirmed or rejected within prescribed timelines
• Security certificates were properly mutilated and cancelled after verification
• Depository names were substituted in the register of members as registered owners
• All securities comprised in certificates have been listed on relevant stock exchanges

Regulatory Framework

The filing demonstrates adherence to SEBI's regulatory framework governing depositories and participants. The quarterly certification process ensures transparency in securities handling and maintains investor confidence in the dematerialisation process.

The company copied both National Securities Depository Limited and Central Depository Services (India) Limited on the submission, maintaining transparency with key market infrastructure institutions.

Morarka Finance Limited has released its unaudited financial results for the quarter and nine months ended December 31, 2025, showing mixed performance with declining profitability despite improved quarterly revenue. The Mumbai-based non-banking financial institution reported these results following a Board of Directors meeting held on January 21, 2026.

Financial Performance Overview

The company's financial performance for the quarter and nine-month periods presents a contrasting picture:

Revenue Analysis

Morarka Finance Limited's revenue composition for Q3FY26 showed significant variations across different income streams. Interest income decreased substantially to ₹0.19 lakhs from ₹1.47 lakhs in the corresponding quarter of the previous year. However, dividend income declined dramatically to ₹0.12 lakhs from ₹1.15 lakhs in Q3FY25.

The company's revenue streams include:

• Interest income: ₹0.19 lakhs (Q3FY26) vs ₹1.47 lakhs (Q3FY25)
• Dividend income: ₹0.12 lakhs (Q3FY26) vs ₹1.15 lakhs (Q3FY25)
• Rental income: ₹3.87 lakhs (consistent across quarters)
• Fees and commission income: ₹9.75 lakhs (consistent)
• Net gain on fair value change: ₹6.75 lakhs (Q3FY26) vs ₹0.11 lakhs (Q3FY25)

Expense Management

Total expenses for Q3FY26 increased marginally to ₹15.76 lakhs from ₹15.11 lakhs in Q3FY25. Employee benefit expenses rose to ₹11.41 lakhs from ₹11.22 lakhs, representing the largest component of the company's cost structure. Other expenses remained relatively controlled at ₹3.85 lakhs compared to ₹3.52 lakhs in the previous year.

Comprehensive Income Impact

While the company maintained operational profitability, other comprehensive income significantly impacted total comprehensive income. The company reported a total comprehensive loss of ₹531.85 lakhs for Q3FY26, primarily due to items that will not be reclassified to profit or loss, which resulted in a negative impact of ₹629.22 lakhs before tax adjustments.

Key Financial Metrics

The earnings per share declined to ₹0.16 for Q3FY26 from ₹0.20 in the corresponding quarter of the previous year, reflecting the reduced profitability. The company maintained its paid-up equity share capital at ₹450.21 lakhs with a face value of ₹10 per share.

Regulatory Compliance

The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) and were reviewed by the statutory auditors Jayesh Dadia & Associates LLP. The results received a clean limited review report with no material qualifications. The company operates primarily as a non-banking financial institution with no separate reportable segments under Ind AS 108.