Superior Finlease has closed its trading window effective July 1, 2026, to comply with insider trading regulations ahead of its upcoming quarterly financial announcement. The window will remain shut until 48 hours after the company declares its unaudited financial results for the quarter ended June 30, 2026. This measure restricts designated persons, including directors and specific employees, along with their immediate relatives, from trading in the company's shares during this period.

The decision aligns with the provisions of the SEBI (Prohibition of Insider Trading) Regulations, 2015, as amended, and follows BSE Circular No. LIST/COMP/01/2019-20 dated April 2, 2019. The trading window is scheduled to reopen 48 hours after the results are made public. The specific date for the board meeting, where the unaudited financial results will be considered and declared, has not yet been finalized and will be communicated later.

Rajneesh Kumar, Director of Superior Finlease, signed the intimation regarding the closure on June 23, 2026. The notification was addressed to The BSE Limited and the Metropolitan Stock Exchange of India Limited to ensure the information is placed on record.

Superior Finlease Limited reported a net profit of ₹4.77 lakh for the financial year ended March 31, 2026, rising from ₹1.12 lakh in the previous year. Total income declined to ₹36.70 lakh from ₹64.12 lakh in FY25, primarily due to lower interest income. The company’s earnings per share (EPS) for the year stood at ₹0.01, compared to ₹0.00 in the prior year.

Financial Performance

The company’s revenue from operations for FY26 was ₹34.47 lakh, down from ₹64.12 lakh in the previous year. Interest income constituted the entirety of the revenue from operations. Total expenses for the year reduced to ₹30.85 lakh from ₹62.57 lakh in FY25, driven by a decrease in employee benefit expenses, which fell to ₹17.23 lakh from ₹46.82 lakh.

Balance Sheet and Cash Flows

Total assets as of March 31, 2026, stood at ₹5,145.21 lakh, compared to ₹5,018.58 lakh a year earlier. The company’s borrowings amounted to ₹4,486.71 lakh, slightly lower than ₹4,493.58 lakh in FY25. Cash and cash equivalents decreased significantly to ₹20.80 lakh from ₹119.20 lakh in the previous year. The net cash flow from operating activities was negative at ₹(203.09) lakh, while investing activities generated ₹34.47 lakh.

Audit Qualifications

The statutory auditors, R.C. Agarwal & Co., issued a qualified opinion in the audit report. The qualifications relate to the company not recognizing revenue on an accrual basis and the non-creation of provisions on Non-Performing Asset (NPA) assets as per applicable RBI prudential norms. Management stated that the books of accounts are in accordance with RBI regulations following an NOC issued by the RBI on April 4, 2025.