Nikki Global Finance has posted a net profit after tax (PAT) of ₹21.39 lakh for the fiscal year ended March 31, 2026, reversing a net loss of ₹3.38 lakh recorded in FY25. The turnaround was driven by a substantial increase in total income to ₹39.88 lakh, up from ₹14.41 lakh in the prior year, alongside a reduction in total expenses.

Financial Performance

The company's profitability swung into positive territory primarily due to interest income, which accounted for the entirety of its total income in FY26. In contrast, FY25 income was derived from sale of listed equity shares and brokerage income. Total expenses declined to ₹14.53 lakh in FY26 from ₹17.79 lakh in FY25, further aiding the margin expansion.

The earnings per share (EPS) improved to ₹0.63 in FY26 from a negative ₹0.10 in FY25. No dividend was declared or paid during the year.

What the Numbers Show

A critical divergence in the income structure is evident: Revenue from Operations was nil in FY26, whereas it constituted the entire income base in FY25 (₹14.41 lakh). This indicates that the company's core brokerage and trading operations generated no revenue in the current period. Consequently, the entire ₹39.88 lakh total income for FY26 is attributable to Interest Income. This shift suggests that the current year's profitability is driven by financial assets and lending/interest-bearing balances rather than operational trading activities.

Balance Sheet Highlights

As of March 31, 2026, the company's cash and bank balances stood at ₹73,783, down from ₹150,473 in the previous year. Trade receivables remained stable at approximately ₹45.96 lakh. The company holds investments in unlisted equity instruments totaling ₹75.00 lakh, with no change from the prior year. Retained earnings improved to a deficit of ₹19.18 lakh from ₹21.32 lakh, reflecting the current year's profit accumulation.

Governance and Compliance

The Board of Directors met seven times during the year. Key managerial personnel changes included the appointment of Gaya Prasad Gupta as Chief Financial Officer and Kaushal Saxena as Company Secretary. The statutory auditor, Srivastava S & Co., issued an unqualified opinion on the financial statements, noting that the company has adequate internal financial controls. The secretarial audit report confirmed compliance with applicable laws and regulations.

Nikki Global Finance has expanded its boardroom by appointing two additional directors following a meeting held on August 19, 2026. The company’s Board of Directors approved the induction of Ms. Nehalben Vinodkumar Dharsandiya as an Independent Director and Mr. Vinodkumar Manibhai Patel as a Non-Executive Non-Independent Director.

The appointments were made based on the recommendations of the Nomination and Remuneration Committee. The board meeting commenced at 4:00 pm and concluded at 4:30 pm at the company’s registered office in New Delhi. Rajesh Kumar Pandey, Managing Director of Nikki Global Finance, signed the intimation filed with the Bombay Stock Exchange under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Director Profiles

Ms. Dharsandiya brings professional expertise in finance, accounting, taxation, and financial management to the board. Her background is expected to contribute valuable insights into financial matters and strategic decision-making for the company.

Mr. Patel possesses substantial experience in business development, corporate management, strategic planning, and commercial operations. The board noted that his association will add value to the company’s functioning and decision-making processes.

Regulatory Compliance

The detailed disclosures regarding these appointments have been provided in accordance with Regulation 30 of the SEBI LODR Regulations, read with SEBI Circular No. SEBI/HO/CFD/CFD-PoD-1/P/CIR/2023/123 dated July 13, 2023. No relationships between the newly appointed directors and existing board members were disclosed.

Both appointments are currently effective as additional directors. Their regularization is subject to approval by the shareholders at the next general meeting.