Prism Finance Limited has submitted its quarterly compliance certificate to BSE Limited for the quarter ended 31st March, 2026. The submission was made on 7th April, 2026, in accordance with Regulation 74(5) of SEBI (Depositories and Participants) Regulations, 2018.

Regulatory Compliance Submission

The certificate was issued by MUFG Intime India Private Limited (formerly Link Intime India Private Limited), which serves as the registrar and share transfer agent for Prism Finance Limited. Company Secretary and Compliance Officer Karan Gupta submitted the documentation to BSE Limited under company code 531735.

Certificate Details

Registrar Confirmation

MUFG Intime India Private Limited confirmed that securities received from depository participants for dematerialisation during the quarter ended 31st March, 2026 were properly processed. The registrar verified that all securities comprised in the certificates have been listed on stock exchanges where the company's earlier issued securities are listed.

Compliance Verification

The certificate confirms that:

• Security certificates received for dematerialisation were confirmed or rejected within prescribed timelines
• Received certificates were mutilated and cancelled after due verification by depository participants
• Names of depositories were substituted in the register of members as registered owners
• All procedures followed SEBI regulatory requirements

The submission was signed by Karan Gupta, Company Secretary and Compliance Officer (ACS-53265), and countersigned by Ashok Shetty, Sr. Vice President-Corporate Registry at MUFG Intime India Private Limited.

Prism Finance Limited has announced its unaudited financial results for the third quarter of FY26 ended December 31, 2025, showing a net loss of ₹49.10 lakh. The Ahmedabad-based finance and investment company's performance reflects mixed signals with reduced losses on a year-over-year basis but declining revenue streams.

Financial Performance Overview

The company's quarterly results demonstrate a significant improvement in loss reduction compared to the previous year, though revenue streams have contracted substantially.

Revenue Components and Operational Metrics

The company's revenue structure for Q3FY26 showed significant changes across various income streams. Dividend income increased to ₹1.71 lakh from ₹1.52 lakh in Q3FY25, while net gain on derecognition of financial instruments declined substantially to ₹31.08 lakh from ₹204.95 lakh in the corresponding quarter of the previous year.

Nine-Month Cumulative Performance

For the nine-month period ended December 31, 2025, Prism Finance reported a net profit of ₹271.91 lakh compared to ₹327.07 lakh in the corresponding period of FY25. The cumulative revenue from operations reached ₹461.65 lakh, significantly lower than ₹1,184.66 lakh in the same period of the previous year.

Expense Analysis

The company's expense management showed improvement with total expenses declining to ₹140.98 lakh in Q3FY26 from ₹461.20 lakh in Q3FY25. Key expense categories included:

• Employee benefits expense: ₹13.21 lakh (Q3FY26) vs ₹25.83 lakh (Q3FY25)
• Net loss on fair value changes: ₹81.67 lakh (Q3FY26) vs ₹395.82 lakh (Q3FY25)
• Finance costs: ₹3.23 lakh (Q3FY26) vs ₹0.67 lakh (Q3FY25)

Auditor Qualification and Corporate Governance

The company's auditors, H K Shah & Co., have issued a qualified opinion regarding an investment in unquoted shares of BVM Finance Pvt. Ltd. with a carrying value of ₹100 lakh. The auditors noted that the investee company's net worth is negative as per the latest available audited financials as of March 31, 2023, and the company has not recognized the impact in its profit and loss statement.

The Board of Directors, in their meeting held on February 12, 2026, approved the unaudited financial results. The meeting was chaired by Director Rajkumari R. Udhwani (DIN: 02636225), who is authorized to submit the results to BSE Limited. The company operates solely in the finance and investment segment and maintains a paid-up equity share capital of ₹650.03 lakh with a face value of ₹10 per share.