Abhinav Leasing and Finance Reports Q3 FY26 Results with Mixed Performance
Abhinav Leasing and Finance Limited reported Q3 FY26 results showing a return to profitability with net profit of Rs. 17.22 lakhs versus a loss of Rs. 54.53 lakhs in Q3 FY25, despite total revenue declining 91.56% to Rs. 92.96 lakhs. For nine months FY26, the company achieved net profit of Rs. 87.15 lakhs compared to a loss of Rs. 22.87 lakhs in the previous year. The results demonstrate improved expense management and operational efficiency despite challenging revenue conditions.
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Abhinav leasing & finance Limited announced its unaudited standalone financial results for the quarter ended December 31, 2025, showing mixed performance with profitability returning despite a significant revenue decline. The Delhi-based financial services company's results were approved by the Board of Directors on February 13, 2026.
Financial Performance Overview
The company's Q3 FY26 performance presented a contrasting picture of reduced revenue but improved profitability compared to the previous year.
| Financial Metric: | Q3 FY26 | Q3 FY25 | Change |
|---|---|---|---|
| Total Revenue: | Rs. 92.96 lakhs | Rs. 1,102.25 lakhs | -91.56% |
| Revenue from Operations: | Rs. 92.71 lakhs | Rs. 898.19 lakhs | -89.68% |
| Other Income: | Rs. 0.25 lakhs | Rs. 204.06 lakhs | -99.88% |
| Net Profit/(Loss): | Rs. 17.22 lakhs | Rs. (54.53) lakhs | Positive turnaround |
Quarterly Revenue Analysis
The company experienced a substantial decline in total revenue, falling to Rs. 92.96 lakhs in Q3 FY26 from Rs. 1,102.25 lakhs in the corresponding quarter of the previous year. Revenue from operations dropped to Rs. 92.71 lakhs from Rs. 898.19 lakhs, while other income decreased dramatically to Rs. 0.25 lakhs from Rs. 204.06 lakhs.
Expense Management and Profitability
Despite the revenue decline, the company managed to control its total expenses, which decreased to Rs. 75.74 lakhs in Q3 FY26 from Rs. 1,156.79 lakhs in Q3 FY25. Key expense components included:
- Purchases of stock-in-trade: Rs. 40.02 lakhs (vs. Rs. 762.30 lakhs in Q3 FY25)
- Finance costs: Rs. 63.12 lakhs (vs. Rs. 60.59 lakhs in Q3 FY25)
- Employee benefits expense: Rs. 3.03 lakhs (vs. Rs. 7.01 lakhs in Q3 FY25)
- Other expenses: Rs. 7.45 lakhs (vs. Rs. 8.81 lakhs in Q3 FY25)
Nine-Month Performance
For the nine months ended December 31, 2025, the company showed improved performance with a net profit of Rs. 87.15 lakhs compared to a loss of Rs. 22.87 lakhs in the corresponding period of the previous year.
| Nine-Month Metrics: | FY26 (9M) | FY25 (9M) | Performance |
|---|---|---|---|
| Total Revenue: | Rs. 439.37 lakhs | Rs. 3,671.88 lakhs | -88.04% |
| Total Expenses: | Rs. 352.22 lakhs | Rs. 3,694.75 lakhs | -90.47% |
| Net Profit/(Loss): | Rs. 87.15 lakhs | Rs. (22.87) lakhs | Positive turnaround |
Earnings Per Share and Capital Structure
The company's paid-up equity share capital remained stable at Rs. 499.80 lakhs with a face value of Re. 1 each. Basic and diluted earnings per share for Q3 FY26 stood at Rs. 0.03, compared to a loss per share of Rs. 0.109 in Q3 FY25. For the nine-month period, earnings per share improved to Rs. 0.17 from a loss per share of Rs. 0.046 in the previous year.
Regulatory Compliance
The financial results were prepared in accordance with IND AS 34 "Interim Financial Reporting" and reviewed by the Audit Committee before Board approval. The company confirmed no investor complaints were pending or received during the quarter ended December 31, 2025, and stated there were no deviations in the use of public issue proceeds from its Initial Public Offer.
Historical Stock Returns for Abhinav Leasing & Finance
| 1 Day | 5 Days | 1 Month | 6 Months | 1 Year | 5 Years |
|---|---|---|---|---|---|
| 0.0% | 0.0% | +4.39% | -15.00% | -33.15% | +16.67% |
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