Nikki Global Finance returned to profitability in the first quarter of FY27, reporting a net profit of ₹21.81 lakh for the period ended June 30, 2026. This marks a significant turnaround from the net loss of ₹5.08 lakh recorded in the corresponding quarter of the previous year. The company’s financial performance was bolstered by a rise in interest income, which constituted the entirety of its revenue from operations.

The Board of Directors approved the unaudited financial results for the quarter on July 22, 2026. The meeting, held at the company's registered office in New Delhi, also took on record the Limited Review Report issued by the Statutory Auditors. The results were prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under the Companies Act, 2013.

Revenue from operations for the quarter stood at ₹25.92 lakh, a sharp increase from ₹0.00 lakh in the same quarter last year. This revenue was entirely derived from interest income. In contrast, the preceding quarter ended March 31, 2026, had reported revenue of ₹39.88 lakh. Total income for Q1FY27 settled at ₹25.92 lakh, with no other income recorded during the period.

The company managed to contain its total expenses at ₹4.11 lakh during the quarter, down from ₹5.08 lakh in the year-ago period. Employee benefit expenses accounted for ₹1.35 lakh, while other expenses stood at ₹3.41 lakh. Changes in inventories resulted in a negative figure of ₹0.65 lakh. Consequently, the profit before tax for the quarter was recorded at ₹21.81 lakh, compared to a loss before tax of ₹5.08 lakh in Q1FY26.

Earnings per equity share (EPS) for the quarter improved to ₹0.64 on both a basic and diluted basis, reversing the negative EPS of ₹0.15 reported in the corresponding quarter of the previous year. The paid-up equity share capital remained constant at ₹341.97 lakh with a face value of ₹10 each. A reconciliation table confirmed that there was no impact of Ind AS on the comprehensive income or total equity compared to Indian GAAP.

Financial Performance Summary

Nikki Global Finance Ltd announced its unaudited financial results for the quarter ended December 31, 2025, showing continued operational challenges with a net loss of ₹1.84 lakhs. The Board of Directors approved these results during a meeting held on January 29, 2026, at the company's registered office in New Delhi.

Financial Performance Overview

The company's financial performance for Q3FY26 reflects ongoing operational difficulties, with zero revenue generation across all business segments. The quarterly results show a marginal improvement in losses compared to the corresponding period of the previous year.

Expense Analysis

The company's total expenses for the quarter amounted to ₹1.84 lakhs, representing a decrease from ₹2.14 lakhs in the corresponding quarter of the previous year. The major expense components included employee benefit expenses of ₹1.20 lakhs and other expenses of ₹0.46 lakhs.

Nine-Month Performance

For the nine-month period ended December 31, 2025, Nikki Global Finance reported a significantly higher net loss of ₹9.20 lakhs compared to a profit of ₹1.49 lakhs in the corresponding period of the previous year. Total expenses for the nine-month period stood at ₹9.20 lakhs, while the company generated no revenue from operations during this period.

Earnings Per Share and Capital Structure

The company's earnings per share (EPS) for the quarter stood at ₹(0.05) on both basic and diluted basis, compared to ₹(0.06) in the corresponding quarter of the previous year. The paid-up equity share capital remained unchanged at ₹341.97 lakhs, with a face value of ₹10 per share.

Board Meeting and Compliance

The Board of Directors meeting commenced at 4:00 PM and concluded at 4:45 PM on January 29, 2026. The meeting was held at the company's registered office located at 215, Delhi Chambers, Delhi Gate, Daryaganj, Central Delhi, New Delhi. The results were reviewed by the Audit Committee before Board approval, and the statutory auditors issued an unmodified audit report for the financial results.

As a Non Banking Financial Company, Nikki Global Finance has no separate reportable segments as per Ind AS 108 on operating segments. The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013.