Tokyo Finance reported a standalone net profit of ₹5.83 lakh for the quarter ended June 30, 2026, marking a 79.9% increase from ₹3.24 lakh in the corresponding period of the previous year. Revenue from operations grew 4.9% year-on-year to ₹21.60 lakh, driven primarily by interest income. The company’s total income for the quarter stood at ₹21.60 lakh, compared to ₹20.59 lakh in Q1FY26. The unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors on July 22, 2026.

Financial Performance

The company’s operating efficiency improved during the quarter, with total expenses decreasing to ₹15.77 lakh from ₹17.36 lakh in the same quarter last year. Employee benefit expenses accounted for ₹11.47 lakh, while other expenditure stood at ₹4.29 lakh. Finance costs were nil for the current quarter compared to ₹0.03 lakh in the prior year period. Profit before tax for the quarter was ₹5.83 lakh, up from ₹3.24 lakh in Q1FY26.

Key Metrics

Board Appointments

The Board of Directors approved the appointment of Ms. Ashika Shetty (ACS: 46804, COP: 27779) as the Secretarial Auditor for FY 2026-27 pursuant to Section 204 of the Companies Act, 2013. Additionally, M/s. S R Ranka & Co (FRN: 152345W) was appointed as the Internal Auditor for the financial year under Section 138 of the Companies Act, 2013. Both appointments were effective from July 22, 2026.

Auditor Review

The unaudited financial results were reviewed by the statutory auditor, U B G & Company. The review report confirmed that the statement of financial results was prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34. The audit committee reviewed the results prior to board approval.

Tokyo Finance Limited has submitted a declaration under Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, to BSE Limited, addressing a discrepancy related to the non-submission of the required declaration for the financial year ended March 31, 2026. The submission, dated May 13, 2026, was accompanied by a clarification letter signed by Managing Director Velji L Shah (DIN: 00007239).

Background of the Filing

The company's audited financial results for the quarter and financial year ended March 31, 2026, were submitted to the exchange on April 25, 2026. However, the covering declaration required under Regulation 33(3)(d) was not attached to the primary filing due to an inadvertent clerical oversight during the compilation of the final PDF document for upload. Tokyo Finance acknowledged the omission and sought condonation of the delay from BSE Limited.

Declaration Details

The following key details pertain to the declaration submitted:

Auditor's Opinion

In the declaration dated April 25, 2026, Tokyo Finance confirmed that its statutory auditors, U B G & Co., Chartered Accountants (Firm Registration No.: 141076W), issued an audit report with an unmodified opinion on the audited standalone financial results for the quarter and financial year ended March 31, 2026. An unmodified opinion indicates that the auditors found the financial statements to be presented fairly and in accordance with applicable accounting standards, without any qualifications or adverse remarks.

Company's Clarification

In its clarification letter to BSE, Tokyo Finance emphasized that the omission of the declaration was unintentional and attributed solely to a clerical error during document preparation. The company expressed regret over the oversight and requested BSE to take the submitted declaration on record and close the pending discrepancy. The declaration has been enclosed with the filing for reference and records.