Northlink Fiscal and Capital Services Limited published its audited financial results for the quarter and year ended March 31, 2026, in newspapers on May 31, 2026. The company reported a net profit of ₹11.70 lakh for FY26, a turnaround from the net loss of ₹78.20 lakh in the previous year. Revenue from operations for FY26 increased to ₹59.36 lakh from ₹39.39 lakh in FY25, driven primarily by interest income.

The Board of Directors approved the financial results at a meeting held on May 29, 2026. The statutory auditors, M/s. Rajiv Rajinder & Co., issued an unmodified opinion on the standalone annual financial results. However, the auditors included an emphasis of matter regarding certain cheques aggregating to ₹68,58,945 received on or before March 31, 2026, which remained unrealized at the date of approval. The management represented that these amounts are recoverable in the ordinary course of business, and consequently, no adjustments were made.

For the quarter ended March 31, 2026 (Q4FY26), the company reported a net profit of ₹76.64 lakh, a significant turnaround from the net loss of ₹37.85 lakh in the corresponding quarter of the previous year. Total income for Q4FY26 stood at ₹58.01 lakh, while total expenses were recorded at -₹19.96 lakh, aided by a negative impairment on financial instruments of ₹41.42 lakh.

The company's financial position strengthened as of March 31, 2026, with total assets increasing to ₹682.91 lakh from ₹639.77 lakh in the previous year. Cash and cash equivalents rose significantly to ₹98.30 lakh from ₹40.31 lakh. Equity share capital remained unchanged at ₹525 lakh, while total equity improved to ₹515.29 lakh from ₹503.59 lakh.

Key Financial Metrics for FY26

Northlink Fiscal and Capital Services Limited has notified BSE Limited that it is exempted from submitting the Annual Secretarial Compliance Report under Regulation 24A of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the financial year ended 31.03.2026. The exemption is granted due to the company's financial parameters falling below the regulatory thresholds that mandate corporate governance compliance.

Regulatory Exemption Criteria

The company qualifies for exemption under Regulation 15(2) of SEBI (LODR) Regulations, 2015, which provides relief to smaller listed entities. The regulation specifies that corporate governance provisions are not applicable to companies meeting certain size criteria.

Compliance Framework

The exemption is based on multiple SEBI regulations and circulars that govern corporate governance requirements for listed companies. The regulatory framework includes:

• SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
• SEBI Circular No. CIR/CFD/CMD1/27/2019 dated 08.02.2019
• BSE circular LIST/COMP/10/2019-20 dated 09.05.2019

Under Regulation 27(2) read with Regulation 15(2)(a) of SEBI (LODR) Regulations, 2015, corporate governance provisions become applicable only when companies exceed the specified capital and net worth thresholds.

Company Financial Position

Northlink Fiscal and Capital Services Limited's financial position as on 31st March, 2025, demonstrates that both key parameters remain well below the regulatory thresholds. The paid-up capital of Rs. 5,25,00,000/- represents approximately 52.50% of the Rs. 10 crore threshold, while the net worth of Rs. 5,03,58,598/- constitutes about 20.14% of the Rs. 25 crore limit.

Regulatory Communication

The company has formally communicated this exemption to BSE Limited through an official letter signed by Shamli Madia, Authorised Signatory, on 15.04.2026. This notification ensures compliance with disclosure requirements while clarifying the company's regulatory obligations for the financial year ended 31.03.2026.