SMC Credits Limited Files SEBI SAST Disclosure for FY26 by Promoter

SMC Credits Limited has filed its yearly disclosure under SEBI (Substantial Acquisition of Shares & Takeovers) Regulations, 2011 for the financial year ended March 31, 2026. The disclosure was submitted by the company's promoter entity in compliance with regulatory requirements.

Promoter Holdings Declaration

Focal Leasing & Credits Limited, the promoter of SMC Credits Limited, has declared its shareholding position as on March 31, 2026. The promoter entity submitted the disclosure to BSE Limited on April 2, 2026, which was subsequently forwarded by SMC Credits Limited on April 6, 2026.

Parameter:	Details
Promoter Name:	Focal Leasing & Credits Limited
Shares Held:	57,59,750 shares
As on Date:	March 31, 2026
Encumbrance Status:	No encumbrance during FY26

Regulatory Compliance

The disclosure was made pursuant to Regulation 31(4) of SEBI (SAST) Regulations, 2011, which mandates yearly disclosures by promoters and persons acting in concert. SMC Credits Limited confirmed that the promoter has provided a copy of the yearly disclosure to the company's Audit Committee.

The promoter entity, Focal Leasing & Credits Limited, specifically declared that it has not made any encumbrance of shares, directly or indirectly, during the financial year ended March 31, 2026. This declaration ensures transparency regarding any potential restrictions or charges on the promoter's shareholding.

Filing Details

SMC Credits Limited, through its Whole Time Director & CFO Rajesh Goenka (DIN: 00298227), forwarded the disclosure to BSE Limited for hosting on the exchange's website. The company noted that the promoter had also submitted their disclosure directly to BSE Limited from their respective email address as per standard procedure.

The disclosure covers the promoter's shareholding status and confirms compliance with SEBI's substantial acquisition and takeover regulations for the financial year ended March 31, 2026.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

SMC Credits Limited has delivered impressive financial performance for the third quarter of FY26, with net profit after tax registering a remarkable 146.15% year-on-year growth. The non-banking financial company announced these results following a Board meeting held on February 14, 2026.

Strong Q3FY26 Financial Performance

The company's quarterly results demonstrate significant improvement across key financial parameters:

Metric	Q3FY26	Q3FY25	Growth (%)
Total Income	Rs. 51.05 crores	Rs. 43.87 crores	+16.37%
Net Profit After Tax	Rs. 4.60 crores	Rs. 1.87 crores	+146.15%
Basic EPS	Rs. 1.70	Rs. 0.75	+126.67%
Diluted EPS	Rs. 1.70	Rs. 0.75	+126.67%

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, SMC Credits maintained its growth trajectory:

Parameter	9M FY26	9M FY25	Change (%)
Total Income	Rs. 140.50 crores	Rs. 124.38 crores	+12.95%
Net Profit After Tax	Rs. 15.50 crores	Rs. 11.10 crores	+39.65%
Basic EPS	Rs. 6.19	Rs. 4.43	+39.73%
Diluted EPS	Rs. 6.19	Rs. 4.43	+39.73%

Regulatory Compliance and Board Approvals

The Board of Directors meeting, which commenced at 4:00 PM IST and concluded at 4:43 PM IST, approved several key items:

Unaudited financial results for Q3FY26 along with limited review report by statutory auditors Kumar Ashwani & Associates
Statement of deviations or variations under Regulation 32 of SEBI regulations
Various compliance disclosures as per SEBI circular requirements

Fund Utilization Status

The company provided an update on the utilization of funds raised through its rights issue dated December 29, 2022, totaling Rs. 1503.33 lakhs:

Purpose	Allocated Amount	Utilized Amount	Unutilized Amount
Augment Capital Base	Rs. 1125.00 lakhs	Rs. 1125.00 lakhs	Nil
General Corporate Purpose	Rs. 351.98 lakhs	Rs. 351.33 lakhs	Rs. 0.65 lakhs
Issue Related Expenses	Rs. 26.35 lakhs	Rs. 26.35 lakhs	Nil

The company reported no deviation or variation in the utilization of funds raised through the rights issue for the quarter under review.

Business Operations

SMC Credits Limited operates primarily in non-banking financial activities. The company maintains its registered office at 24, Ashoka Chambers, 5-B Rajindra Park, Pusa Road, New Delhi. The financial results have been prepared in accordance with Indian Accounting Standards and comply with SEBI listing regulations.