Shreevatsaa Finance & Leasing has submitted a revised annual report for FY26 to the Bombay Stock Exchange. The filing, dated September 1, 2026, addresses an inadvertent omission in the initial submission made on August 29, 2026.

The company disclosed that Annexure B to the Independent Auditor's Report was missing from the original document filed pursuant to Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This annexure contains the auditor's report on the adequacy of internal financial controls with reference to financial statements.

Revision Details

According to the submission signed by Company Secretary Ashish Thakur, the revision is limited solely to incorporating the omitted Annexure B. The company confirmed that there are no changes to the audited financial statements, financial results, audit report opinion, or any other financial information.

The revised annual report supersedes the version submitted on August 29, 2026. It has been made available on the company's website for shareholder access.

Upcoming AGM and Financial Context

Shreevatsaa Finance & Leasing has scheduled its 40th Annual General Meeting for September 24, 2026. Shareholders will transact ordinary business including the adoption of audited financial statements for FY26 and the re-appointment of Managing Director Anil Kumar Sharma.

For FY26, the company reported a net profit after tax of ₹33.45 lakh, down from ₹45.14 lakh in FY25. Revenue from operations stood at ₹95.05 lakh compared to ₹91.15 lakh in the previous year. The board did not recommend a dividend for the year ended March 31, 2026.

Shreevatsaa Finance & Leasing reported a net profit of ₹20.70 lakh for the quarter ended June 30, 2026, marking a significant increase from the ₹10.61 lakh recorded in the corresponding period of FY25. The quarterly result reflects improved operational efficiency and a substantial contribution from non-operating sources, with the Board of Directors approving the unaudited financials on August 12, 2026.

The company’s total income for the quarter reached ₹34.23 lakh, up from ₹23.75 lakh in Q1FY25. This growth was driven by a combination of steady interest income and a notable spike in other income. Interest income, the primary revenue stream, increased 4% to ₹24.69 lakh from ₹23.75 lakh year-ago. Meanwhile, other income jumped to ₹9.54 lakh from nil in the previous year, contributing significantly to the top-line expansion.

Financial Performance Overview

Expenses remained relatively contained at ₹13.53 lakh, a marginal increase of 3% from ₹13.14 lakh in Q1FY26. Employee benefit expenses decreased to ₹8.39 lakh from ₹7.34 lakh, while other expenses saw a slight dip to ₹6.05 lakh from ₹6.13 lakh. The company reported no tax expense for the quarter, allowing the pre-tax profit of ₹20.70 lakh to flow directly to the bottom line.

What the Numbers Show

The surge in profitability is heavily influenced by non-operating gains. While interest income grew modestly, other income constituted approximately 28% of total income in Q1FY27, compared to zero in the prior year. This divergence suggests that the nearly doubled net profit was not solely driven by core lending operations but significantly boosted by ancillary income streams. Investors should monitor whether this other income is recurring or one-off in nature.

Auditor Review and Governance

The unaudited financial results were reviewed by Tandon & Mahendra Chartered Accountants under Regulation 33 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015. The audit committee and Board of Directors approved the results in a meeting held on August 12, 2026. The company operates in a single business segment, with no segment-wise disclosures required under Ind AS 108.

Earnings per share (EPS) rose to ₹0.20 from ₹0.11 in Q1FY26, reflecting the improved bottom line. The paid-up equity share capital remained unchanged at ₹1,009.50 lakh.