Abhishek Finlease Limited has announced its unaudited financial results for the third quarter of FY26, ended December 31, 2025. The Gujarat-based financial services company presented a mixed performance with revenue growth offset by declining profitability compared to the same period last year.

Financial Performance Overview

The company's quarterly results showed contrasting trends in revenue and profitability metrics. While total income demonstrated substantial growth, the bottom line reflected pressure from increased expenses and trading losses.

Revenue Components and Growth Drivers

The significant increase in total income was primarily driven by higher product sales and interest income. Sale of products increased substantially to ₹18.67 lakhs from ₹8.79 lakhs in Q3 FY25. Interest income also grew to ₹5.93 lakhs compared to ₹3.18 lakhs in the previous year. Dividend income increased to ₹1.23 lakhs from ₹0.52 lakhs, while bank fixed deposit interest contributed ₹3.95 lakhs versus ₹3.30 lakhs in Q3 FY25.

Expense Analysis and Cost Pressures

The company faced significant cost pressures during the quarter. Cost of materials consumed rose to ₹17.61 lakhs from ₹7.82 lakhs in Q3 FY25. A notable trading loss of ₹5.26 lakhs impacted the overall expense structure. Employee benefit expenses remained relatively stable at ₹3.64 lakhs compared to ₹3.69 lakhs in the previous year.

Nine-Month Performance Comparison

For the nine-month period ended December 31, 2025, the company reported total income of ₹54.85 lakhs compared to ₹71.81 lakhs in the corresponding period of FY25. Net profit for the nine-month period declined to ₹7.23 lakhs from ₹14.39 lakhs in the previous year.

Capital Structure and Share Information

The company's paid-up equity share capital stood at ₹461.27 lakhs as of December 31, 2025, representing an increase from ₹426.39 lakhs in the previous year. Each equity share carries a par value of ₹10.00. The basic earnings per share for Q3 FY26 was ₹0.07 compared to ₹0.10 in Q3 FY25.

Board Approval and Compliance

The unaudited financial results were approved by the Board of Directors at their meeting held on January 29, 2026. The meeting commenced at 3:00 PM and concluded at 3:35 PM. The results have been prepared in accordance with Indian Accounting Standard 34 on Interim Financial Reporting and comply with the recognition and measurement principles under the Companies Act, 2013.

Abhishek Finlease Limited, a financial services company, has reported a significant decline in its financial performance for the quarter ended September 30, 2025. The company's net profit fell by 71% year-over-year, while total income also saw a substantial decrease.

Key Financial Highlights

Revenue Breakdown

The company's revenue from operations for the quarter included:

• Interest Income: ₹6.04 lakh
• Dividend Income: ₹1.84 lakh
• Sale of Products: ₹2.33 lakh

Half-Year Performance

For the half-year period ended September 30, 2025, Abhishek Finlease reported:

• Net Profit: ₹3.86 lakh (down from ₹10.23 lakh in the previous year)
• Total Income: ₹26.45 lakh

Balance Sheet Overview

As of September 30, 2025, the company's financial position showed:

• Total Assets: ₹637.75 lakh
• Equity Share Capital: ₹461.27 lakh
• Other Equity (Reserves): ₹146.17 lakh

Management Commentary

The board of directors approved these unaudited financial results at a meeting held on October 30, 2025. The meeting commenced at 02:30 PM and concluded at 03:05 PM.

Auditor's Review

Shah Karia & Associates, the company's independent auditors, conducted a review of the financial results. They stated that nothing has come to their attention that causes them to believe that the financial statements do not present a true and fair view in accordance with applicable accounting standards and other recognized accounting practices and policies.

Abhishek Finlease Limited's performance this quarter reflects challenges in the financial services sector. The significant drop in net profit and total income indicates a tough operating environment or specific issues affecting the company's core business activities.