Abhinav Capital Services Limited has announced its unaudited financial results for the quarter and nine months ended 31st December 2025. The Board of Directors reviewed and approved these results at their meeting held on 29th January 2026, with the meeting commencing at 4:30 PM and concluding at 5:15 PM.

Quarterly Financial Performance

The company's financial performance for Q3FY26 demonstrates mixed results compared to the previous year. Revenue from operations decreased to Rs. 113.70 lacs in Q3FY26 from Rs. 125.97 lacs in Q3FY25, representing a decline in quarterly revenue.

Despite lower revenue, the company achieved higher profitability with net profit after tax increasing to Rs. 60.88 lacs in Q3FY26 from Rs. 42.86 lacs in the corresponding quarter of the previous year. This improvement in profitability was primarily due to reduced finance costs, which dropped to nil in Q3FY26 compared to Rs. 34.92 lacs in Q3FY25.

Nine-Month Performance Analysis

For the nine-month period ended 31st December 2025, Abhinav Capital Services reported comprehensive financial results showing strong earnings performance.

The nine-month results reveal a significant improvement in net profitability, with net profit after tax increasing substantially to Rs. 184.90 lacs from Rs. 61.12 lacs in the corresponding period of the previous year. This represents a remarkable improvement in earnings efficiency despite lower revenue.

Balance Sheet Position

As of 31st December 2025, the company maintains a robust financial position with total assets of Rs. 8,869.75 lacs compared to Rs. 8,757.21 lacs as of 31st March 2025. The company's equity base remains stable with paid-up equity share capital of Rs. 692.46 lacs, consisting of shares with a face value of Rs. 10 each.

Key Financial Ratios and Regulatory Compliance

The company disclosed several important financial ratios as of 31st December 2025. The operating margin percentage stands at 76%, while the net profit margin percentage is 58%, indicating strong operational efficiency. The current ratio of 317.70 demonstrates excellent liquidity position.

For regulatory compliance, the company reported financial sector-specific ratios for the nine-month period: CRAR at 30.44%, CRAR-Tier I Capital at 15.91%, and CRAR-Tier II Capital at 14.53%. The company confirmed zero investor grievances during the quarter, with no pending complaints.

Corporate Governance and Compliance

The unaudited financial results were subjected to limited review by the company's statutory auditors, S C Mehra & Associates LLP. The independent auditor's review report confirmed that nothing came to their attention suggesting material misstatement in the financial results. The company operates in a single business segment, hence segment-wise reporting is not separately provided as per IND AS-108.

Abhinav Capital Services Limited has issued a postal ballot notice seeking shareholder approval for the re-appointment of an Independent Director through remote e-voting process. The company has initiated this corporate governance procedure to ensure compliance with regulatory requirements for director appointments.

Postal Ballot Details

The postal ballot notice dated January 27, 2026, proposes the re-appointment of Mr. Nasir Shaikh (DIN: 08985677) as Independent Director for a second term. The key parameters of the postal ballot process are outlined below:

Director Re-appointment Proposal

The special resolution seeks approval for Mr. Nasir Shaikh's re-appointment as Non-Executive Independent Director for a second term of 5 consecutive years from January 16, 2026 to January 15, 2031. This re-appointment follows the completion of his first term as Independent Director.

Director Profile

Mr. Nasir Shaikh's professional background and qualifications are detailed below:

Voting Process and Compliance

The postal ballot will be conducted exclusively through remote e-voting, in line with MCA circulars and SEBI regulations. Members whose email addresses are registered with the company or depositories as on the cut-off date will receive the postal ballot notice electronically.

The voting process includes multiple access methods:

• Individual shareholders holding shares in demat mode can vote through their depository accounts (CDSL/NSDL)
• Physical shareholders and non-individual demat holders can access the CDSL e-voting system directly
• The e-voting facility is provided by Central Depository Services (India) Limited

Regulatory Framework

The re-appointment is proposed under various regulatory provisions including Sections 149, 150, and 152 of the Companies Act, 2013, along with Schedule IV requirements. The proposal also complies with SEBI Listing Regulations and the company's Articles of Association.

The Board of Directors, based on the Nomination and Remuneration Committee's recommendation and performance evaluation, has endorsed Mr. Shaikh's re-appointment. The director has submitted the requisite declaration confirming his continued independence and eligibility for the second term.

Shareholders can access the complete postal ballot notice on the company's website at www.abhinavcapital.com , BSE website, and CDSL's e-voting portal for detailed voting instructions and resolution specifics.