Apex Capital & Finance has delivered exceptional financial performance for the quarter and nine months ended December 31, 2025, demonstrating substantial growth across all key metrics. The Delhi-based finance company announced these results following a Board meeting held on February 12, 2026.

Quarterly Financial Performance

The company's Q3FY26 performance showed remarkable improvement compared to the previous year. Key financial metrics for the quarter demonstrate strong operational efficiency and growth momentum.

Nine-Month Performance Analysis

The nine-month period ending December 31, 2025, showcased consistent growth trajectory with total revenue reaching ₹508.69 lacs compared to ₹159.82 lacs in the corresponding period of the previous year. Net profit for the nine-month period stood at ₹277.85 lacs, representing a substantial increase from ₹11.35 lacs achieved in the same period last year.

Operational Efficiency and Cost Management

The company demonstrated effective cost management during Q3FY26. Total expenses for the quarter amounted to ₹43.12 lacs compared to ₹34.73 lacs in Q3FY25. Employee costs increased to ₹31.82 lacs from ₹14.37 lacs, while other expenditure decreased to ₹10.80 lacs from ₹19.73 lacs. Notably, the company had no finance costs during Q3FY26, compared to ₹0.12 lacs in the previous year.

Corporate Governance and Compliance

The financial results received approval from the Audit Committee and Board of Directors in their meeting held on February 12, 2026. Mahesh Kumar & Company, Chartered Accountants, conducted a limited review of the financial results and provided an unqualified review report. The company maintains its paid-up equity share capital at ₹592.00 lacs with a face value of ₹10 per share.

Business Focus and Operations

Apex Capital and Finance Limited operates primarily in financing activities, with all operations conducted within India. The company follows Indian Accounting Standards (Ind AS) and maintains compliance with SEBI listing regulations. As a focused finance company, it does not have separate reportable segments under Ind AS 108 on Operating Segments.

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.