Saumya Consultants reported a net loss of ₹437.2 million for the fiscal year ended March 31, 2026, reversing a profit of ₹921.1 million in the prior year. The Kolkata-based non-banking financial company (NBFC) attributed the decline primarily to a decrease in the fair value of its investments.

The board of directors recommended no dividend for the year, citing the need to conserve cash resources amidst the financial loss. Total comprehensive income stood at a loss of ₹435.3 million.

Financial Performance

Revenue from operations fell sharply to ₹957.4 million from ₹3,945.7 million in FY25. This decline was driven by a significant drop in gains on fair value changes, which contracted to ₹181.6 million from ₹268.3 million. Sales of shares also decreased substantially to ₹803.2 million compared to ₹3,341.8 million previously.

Total expenses for the year amounted to ₹1,618.5 million, down from ₹3,211.9 million. While purchase of shares declined to ₹826.3 million from ₹3,134.6 million, changes in inventories contributed ₹466.3 million to expenses, contrasting with a negative contribution of ₹248.5 million in the previous year.

Balance Sheet Signals

As of March 31, 2026, total assets decreased to ₹11,683.0 million from ₹12,392.1 million. Investments, the largest asset class, stood at ₹7,767.2 million, down from ₹8,501.5 million. Loans measured at amortised cost increased significantly to ₹496.5 million from ₹262.4 million, indicating an expansion in lending activities despite the overall contraction in investment portfolio value.

Borrowings were reduced to ₹50.3 million from ₹71.2 million, reflecting a deleveraging trend. Retained earnings dropped to ₹6,598.7 million from ₹7,037.0 million due to the current year's losses.

Corporate Governance Updates

The company will hold its 33rd Annual General Meeting on September 24, 2026. Shareholders will consider the appointment of M/s ALPS & Co., Chartered Accountants, as statutory auditors for a five-year term, replacing M/s A.K. Meharia & Associates. Mr. Sandeep Kumar Pareek retires by rotation and offers himself for re-appointment as a director.

What the Numbers Show

The sharp decline in revenue is directly correlated with the reduced realization of fair value gains and lower sales of shares, highlighting the company's heavy reliance on market-linked investment performance for its top-line growth. The simultaneous increase in loans suggests a strategic shift towards interest-bearing assets, although this has not yet offset the volatility in the investment portfolio.

Saumya Consultants Limited reported a ₹1,520.04 lakh net profit for the quarter ended June 30, 2026, marking a significant turnaround from the loss recorded in the preceding quarter.

The company’s standalone unaudited financial results show robust growth in both top-line and bottom-line metrics compared to the same period last year. The Board of Directors approved the results on August 13, 2026, following a limited review by statutory auditors.

Financial Performance

Total income from operations nearly doubled year-on-year, reflecting strong operational activity in the consulting segment. The company posted a basic and diluted earnings per share (EPS) of ₹22.01, up from ₹16.54 in Q1FY26.

What the Numbers Show

The divergence between revenue growth and profit expansion highlights improved operational efficiency. While total income from operations grew by approximately 101%, net profit increased by 33%. This suggests that while revenue drivers were strong, cost structures or other expenses absorbed a portion of the top-line growth, preventing a proportional rise in profitability. Additionally, the shift from a net loss of ₹1,326.61 lakh in Q4FY26 to a profit of ₹1,520.04 lakh in Q1FY27 indicates a complete reversal in quarterly performance trajectory.

Regulatory Compliance

The results have been subjected to a limited review by the statutory auditors in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company operates in a single reportable segment, so segment-wise information is not disclosed.