Tokyo Finance Limited announced the outcome of its board meeting held on April 25, 2026, where the directors approved the audited financial results for the quarter and financial year ended March 31, 2026. The meeting, which commenced at 2 p.m. and concluded at 2.30 p.m., was conducted pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Additionally, the board accepted the resignation of Company Secretary CS Ruchika Nazare, effective from the close of business hours on May 1, 2026.

Financial Performance Overview

The company reported a total income of Rs 84.09 lakh for the financial year ended March 31, 2026, compared to Rs 82.76 lakh in the previous year. Interest income constituted the primary revenue component, amounting to Rs 83.87 lakh for FY26 against Rs 82.56 lakh in FY25. For the quarter ended March 31, 2026, total income stood at Rs 20.88 lakh, while the preceding three months (unaudited) recorded Rs 21.25 lakh.

Operational Expenses and Profitability

Total expenses for FY26 increased to Rs 66.96 lakh from Rs 60.23 lakh in the previous year. Employee benefit expenses accounted for Rs 46.01 lakh in FY26, compared to Rs 37.26 lakh in FY25. Other expenditure stood at Rs 20.73 lakh for the year, while finance costs amounted to Rs 0.22 lakh. The company recorded a profit before tax of Rs 17.13 lakh for FY26, down from Rs 22.53 lakh in the preceding year. Net profit for the period was Rs 17.13 lakh, with earnings per share (basic) at Rs 0.25 for FY26 compared to Rs 0.30 in FY25.

Balance Sheet and Cash Flow Position

The company's total assets as at March 31, 2026, stood at Rs 1,219.84 lakh, comprising financial assets of Rs 1,190.23 lakh and non-financial assets of Rs 29.61 lakh. Loans constituted the largest component of financial assets at Rs 1,188.94 lakh. Equity share capital remained unchanged at Rs 694.28 lakh, with other equity at Rs 479.47 lakh. Cash and cash equivalents decreased to Rs 1.29 lakh from Rs 2.05 lakh in the previous year. The net cash from operating activities for FY26 was negative at Rs 0.59 lakh, compared to a negative Rs 146.89 lakh in FY25.

Corporate Governance and Auditor's Report

The audited financial results were reviewed by the Audit Committee and approved by the Board of Directors. U B G & Company, Chartered Accountants (Firm Registration No.: 141076W), provided an unqualified opinion on the financial results, confirming compliance with Regulation 33 of SEBI LODR Regulations and Indian Accounting Standards. The statement of financial results, cash flow statement, and balance sheet were signed by Velji L. Shah, Managing Director (DIN: 00007239). The results are available on the company's website at https://tokyofinance.in/ and on the BSE website at https://www.bseindia.com/ .

Trading Window Restrictions

In accordance with regulatory protocols, Tokyo Finance Limited had implemented trading window restrictions from April 1, 2026, until 48 hours post-results declaration to ensure fair market practices during the results declaration period. The notification was issued pursuant to Regulation 29(1) of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, ensuring all stakeholders receive timely information about significant corporate developments.

The communication was signed by Haresh Velji Shah, Director of the company, bearing DIN: 00008339, and was formally addressed to the Corporate Relationship Department of Bombay Stock Exchange Limited. This structured approach to corporate communication reflects the company's adherence to established governance protocols and regulatory frameworks governing listed entities in the Indian financial market.

Tokyo Finance Limited announced its unaudited financial results for the third quarter of FY26, ending December 31, 2025, revealing a challenging period marked by declining profitability despite modest revenue growth. The Board of Directors approved these results during their meeting held on January 10, 2026.

Q3FY26 Financial Performance

The company's quarterly performance showed mixed results with revenue growth offset by rising operational costs. Tokyo Finance reported net profit of ₹4.64 lakhs for Q3FY26, marking a significant decline from the previous year.

Expense Analysis and Cost Pressures

The quarter witnessed substantial increases in operational expenses, which significantly impacted profitability. Employee benefit expenses emerged as the primary cost driver, rising to ₹11.35 lakhs in Q3FY26 from ₹7.43 lakhs in Q3FY25, representing a 53% increase. Other expenditure also increased to ₹5.24 lakhs from ₹4.63 lakhs in the corresponding previous quarter.

Nine-Month Performance Overview

The nine-month period ending December 31, 2025, reflected similar challenges with more pronounced impact on profitability. Despite maintaining revenue levels, the company faced significant pressure on margins due to escalating costs.

Employee benefit expenses for the nine-month period increased substantially to ₹34.09 lakhs from ₹22.80 lakhs in the previous year, while other expenditure rose to ₹17.97 lakhs from ₹12.31 lakhs.

Sequential Quarter Comparison

Comparing Q3FY26 with the preceding quarter (Q2FY26), Tokyo Finance showed improvement in profitability. Net profit increased from ₹3.10 lakhs in Q2FY26 to ₹4.64 lakhs in Q3FY26, while revenue remained relatively stable at ₹21.25 lakhs versus ₹21.37 lakhs in the previous quarter.

Capital Structure and Regulatory Compliance

The company maintained its paid-up equity share capital at ₹694.25 lakhs with a face value of ₹10 per share throughout the reporting periods. Tokyo Finance operates exclusively in financial activities as a single business segment. The financial results were reviewed by the Audit Committee and received board approval, with limited review conducted by UBG & Company, Chartered Accountants, ensuring compliance with regulatory requirements under SEBI listing obligations.