Apex Capital and Finance Limited has announced the creation of a pledge on its investment shares in an unlisted private company to secure a substantial credit facility. The disclosure was made on December 26, 2025, in compliance with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Pledge Transaction Details

The company has created a pledge over shares held in Aman Hospitality Private Limited (AHPL) in favor of Schloss HMA Private Limited as security for credit facilities. The comprehensive details of this pledge arrangement demonstrate the company's strategic approach to securing financing for its investment portfolio.

Security Arrangement Structure

The pledge has been created in favor of Schloss HMA Private Limited (SHPL), which serves as the lender for the ₹120.00 crore credit facility extended to AHPL. This arrangement provides SHPL with security against the substantial credit exposure while enabling AHPL to access necessary financing.

Regulatory Compliance and Impact

The company has confirmed full compliance with relevant SEBI and BSE regulations regarding this pledge creation. The transaction constitutes a contingent liability for Apex Capital and Finance Limited but does not have any immediate operational impact. The pledge arrangement does not affect the company's shareholding pattern or shareholders' rights.

Key compliance aspects include:

• Full adherence to SEBI disclosure requirements
• Maintenance of arm's length transaction principles
• No involvement of promoter or group companies
• Preservation of existing shareholder rights

Financial and Strategic Implications

The pledge represents a strategic financial arrangement that enables AHPL to secure substantial credit facilities while providing Apex Capital and Finance Limited with an opportunity to leverage its investment portfolio. The ₹120.00 crore facility secured through this arrangement demonstrates the significant value of the company's investment in AHPL.

The three-year tenure until December 31, 2028, provides adequate time for AHPL to utilize the credit facility and arrange for repayment, after which the pledge will be released. This timeline aligns with typical commercial lending practices for substantial credit facilities of this magnitude.

Apex Capital & Finance Limited (ACFL) has reported a significant increase in revenue and profit for the first quarter, along with several key board appointments and corporate actions.

Financial Performance

ACFL's unaudited financial results for Q1 show remarkable year-over-year growth:

The company's revenue from operations surged to Rs. 148.60 lacs, marking a 191% increase from Rs. 51.07 lacs in the same quarter last year. Net profit after tax saw an exponential rise to Rs. 78.05 lacs, up from Rs. 3.80 lacs in the previous year's corresponding quarter, representing a growth of 1954%.

Board Appointments and Corporate Actions

The Board of Directors, in their meeting held on August 13, approved several key appointments and corporate actions:

1. Re-appointment of Director: Sh. Sumit Choudhary (DIN: 02586702) has been re-appointed as a Director, subject to shareholder approval.

2. New Independent Director: The Board recommended the appointment of Mr. Surinder Singh Kohli (DIN: 00169907) as a Non-Executive Independent Director for a term of five consecutive years, pending shareholder approval.

3. Managing Director's Remuneration: The Board approved the remuneration for Sh. Shekhar Singh, the Managing Director, which will be presented to shareholders for approval.

4. Secretarial Auditors: M/s S. Behera & Co., Company Secretaries, have been recommended for appointment as Secretarial Auditors for a five-year term, subject to shareholder approval.

Other Corporate Matters

• The Board approved the Director's Report for the previous financial year.
• The Notice for the upcoming Annual General Meeting was considered and approved.

Auditor's Review

Mahesh Kumar & Company, Chartered Accountants, conducted a limited review of the financial results for the quarter. They reported that nothing has come to their attention that causes them to believe that the financial results do not present a true and fair view in accordance with applicable accounting standards and other recognized accounting practices and policies.

Apex Capital and Finance Limited continues to focus on its core financing activities, with all operations carried out within India. The company's strong financial performance in Q1 reflects its robust growth trajectory and effective management strategies.