Pasupati Fincap Limited reported a standalone net profit of ₹33.83 lakh for the quarter ended June 30, 2026 (Q1FY27), reversing a net loss of ₹7.28 lakh recorded in the same quarter of the previous fiscal year. The profit turnaround was primarily driven by ₹45.00 lakh in service income, marking a strategic shift away from its traditional trading segments which contributed nil revenue. This performance contrasts with the cumulative net loss of ₹29.54 lakh for the full year ended March 31, 2026. Concurrently, the company’s promoter entered into a Share Purchase Agreement to sell its entire holding to Mr. Uday Narang, triggering an open offer.

The Board of Directors approved the unaudited standalone financial results on August 11, 2026. Statutory auditors M/s V.R. Bansal & Associates conducted a limited review pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The results were filed with BSE Limited under Regulation 30. The Audit Committee reviewed and recommended the results prior to board approval.

Financial Performance Overview

Revenue from operations stood at ₹45.00 lakh in Q1FY27, entirely derived from the service income segment. In contrast, the company reported nil revenue from operations in Q1FY26 and only ₹8.95 lakh for the full year ended March 31, 2026. Total expenses for the current quarter were ₹11.17 lakh, comprising employee benefits of ₹3.05 lakh, finance costs of ₹3.20 lakh, and other expenses of ₹4.91 lakh. Depreciation and amortization expenses remained minimal at ₹0.01 lakh.

The basic earnings per share (EPS) improved to ₹0.72 in Q1FY27, up from a loss of ₹0.15 per share in the corresponding quarter of the previous year. The paid-up equity share capital remains unchanged at ₹470.00 lakh.

Segment-wise Analysis

The company operates through three reportable segments: Trading in Fabric Items, Trading in Plastic Products, and Service Income. In Q1FY27, the Service Income segment generated all ₹45.00 lakh of segment revenue and reported a segment result of ₹45.00 lakh. The trading segments contributed nil revenue during the quarter. However, unallocable expenses, including finance costs of ₹3.20 lakh and other unallocable expenses of ₹7.97 lakh, reduced the overall profitability. Total assets increased to ₹60.83 lakh from ₹11.96 lakh at the end of March 2026, while total liabilities decreased significantly to ₹60.83 lakh from ₹101.13 lakh.

Promoter Stake Sale and Open Offer

In a significant corporate development, Pasupati Fincap Limited disclosed that its promoter entered into a Share Purchase Agreement (SPA) on August 05, 2026, with Mr. Uday Narang. Under the agreement, the promoter agreed to sell its entire holding of 5,42,925 equity shares, representing 11.55% of the total share capital, to the acquirer. Consequently, Mr. Narang published a public announcement on August 05, 2026, initiating an open offer to acquire up to 12,22,000 fully paid equity shares, which represents 26% of the paid-up equity share capital. The offer price is set at ₹12 per share. Both the acquisition and the open offer are subject to receiving requisite regulatory approvals.

What the Numbers Show

The financial data reveals a distinct pivot in Pasupati Fincap’s revenue model. While previous periods showed minor activity in fabric and plastic trading, Q1FY27 income is exclusively driven by service activities. This shift coincides with a substantial reduction in total liabilities, which fell from ₹101.13 lakh to ₹60.83 lakh, suggesting debt reduction or liability settlement alongside the new revenue stream. The emergence of service income as the sole revenue driver indicates a strategic realignment away from traditional trading operations, which have remained dormant in the current quarter.

Pasupati Fincap Limited has accepted the resignation of Ms. Deepali Sehrawat, who served as its Company Secretary and Compliance Officer. The change in Key Managerial Personnel (KMP) takes effect from the close of business hours on September 10, 2026. The company disclosed that Ms. Sehrawat tendered her resignation due to personal and unavoidable reasons, confirming there are no material issues associated with her departure.

The disclosure was made pursuant to Regulation 30 read with Part A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The filing was submitted to the Bombay Stock Exchange (BSE) on August 11, 2026, by Anil Malik, the Whole Time Director of Pasupati Fincap Limited. The company also referenced SEBI Master Circular No. SEBI/HO/49/14/14(7)2025-CFDPOD2/I/3762/2026 dated January 30, 2026, in its compliance submission.

Ms. Sehrawat’s resignation letter, addressed to the Board of Directors, reiterated that her decision was driven by personal circumstances. She confirmed that there were no material reasons for her resignation other than those stated. In her letter, she thanked the Board of Directors and senior management for their support during her tenure.

Key Details of Resignation

The company has requested the stock exchanges to record this information. Pasupati Fincap Limited is also required to file the requisite forms with the Registrar of Companies to formalize the change in its Key Managerial Personnel register. The scrip code for Pasupati Fincap Limited on the BSE is 511734.