Shri Niwas Leasing and Finance Limited reported a substantial increase in standalone net profit for the second quarter of fiscal year 2027 (Q2FY27). The NBFC logged a net profit of ₹15,316.35, a sharp rise from ₹16.33 in the preceding quarter (Q1FY27). Total income from operations also expanded significantly during the period.

The company’s performance for the quarter ended September 30, 2026, reflects a dramatic shift in profitability metrics compared to the April-June 2026 quarter. While the absolute figures are small, the percentage growth indicates a significant operational change or one-time gain within the reported period.

Financial Performance Overview

The following table summarizes the key financial parameters for Q2FY27 compared to the previous quarter and the corresponding quarter last year:

Note: Figures are in Rupees. Data is unaudited.

What the Numbers Show

A distinct divergence is visible between income sources and profit retention. In Q2FY27, total income from operations stood at ₹15,325.00, while net profit was recorded at ₹15,316.35. This implies that operating expenses were negligible relative to income, or that the income figure includes non-operating items that directly flowed to the bottom line. The Earnings Per Share (EPS) rose to ₹62.00 from ₹0.30 in the previous quarter, driven by both the profit jump and changes in share capital structure.

Capital Structure Updates

Paid-up equity share capital saw fluctuations during the reporting periods. It stood at ₹2,470.37 in Q2FY27, up from ₹544.04 in Q1FY27. For the six months ended September 30, 2026, the paid-up capital was reported at ₹544.04, suggesting potential issuance or reclassification events occurred specifically in the second quarter. The corresponding year-to-date figure for FY26 was ₹2,398.20.

Shri Niwas Leasing and Finance Limited reported no related party transactions for the quarter and half year ended September 30, 2026. The disclosure, filed with the BSE on October 19, 2026, indicates a value of NIL for all transaction types under Regulation 23(9) of the SEBI (LODR) Regulations, 2015.

The filing covers the reporting period of H1FY27. It confirms that no monies were due to either party as a result of transactions, and no financial indebtedness was incurred to make or give loans, inter-corporate deposits, advances, or investments. The opening and closing balances for any such obligations remain NIL.

Regulatory compliance and disclosure format

The company submitted this information pursuant to SEBI Circular No. SEBI/HO/CFD/CMD1/CIR/P/2021/662 dated November 22, 2021. This circular mandates the use of the new format for disclosing related party transactions. The document was signed by Rajni Tanwar, Managing Director, on behalf of the Board of Directors.

Transaction details

The disclosure table specifies that no related party transactions occurred during the reporting period. Consequently, fields detailing counterparty names, PANs, relationship types, and transaction values are marked as NIL or not applicable.

This absence of activity suggests no inter-corporate deposits or significant related-party lending took place within the specified timeframe. The company maintains its registered office in New Delhi.