Five-Star Business Finance Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, following approval by the Board of Directors at their meeting held on January 28, 2026. The Chennai-based Non-Banking Finance Company (NBFC-ND-SI) registered with the Reserve Bank of India reported steady financial performance across key metrics.

Financial Performance Overview

The company's financial results demonstrate consistent performance with profit for the quarter reaching ₹27,702.78 lakhs compared to ₹27,385.90 lakhs in the corresponding quarter of the previous year. Total revenue from operations for Q3FY26 stood at ₹81,506.51 lakhs, representing growth from ₹72,737.51 lakhs in Q3FY25.

Revenue Components and Growth

Interest income formed the primary revenue component, reaching ₹79,586.27 lakhs in Q3FY26 compared to ₹71,123.61 lakhs in the corresponding quarter of the previous year. For the nine-month period, interest income totaled ₹2,33,367.00 lakhs against ₹2,03,157.51 lakhs in the previous year. Fees and commission income contributed ₹1,155.40 lakhs during the quarter, while net gain on fair value changes added ₹764.84 lakhs to the revenue stream.

Expense Analysis

Total expenses for the quarter amounted to ₹45,341.08 lakhs compared to ₹36,592.51 lakhs in Q3FY25. Finance costs represented the largest expense category at ₹18,853.25 lakhs, followed by employee benefits expenses of ₹15,971.80 lakhs. The company recognized an incremental provision of ₹209.40 lakhs under employee benefits expenses due to the implementation of New Labour Codes by the Government of India on November 21, 2025.

Earnings Per Share and Key Ratios

Basic earnings per equity share for the quarter stood at ₹9.41 compared to ₹9.36 in the corresponding quarter of the previous year. For the nine-month period, basic EPS reached ₹28.17 against ₹27.12 in the previous year. The company maintained a face value of ₹1.00 per share across all reporting periods.

Regulatory Compliance and Audit Opinion

The financial results received an unmodified review opinion from statutory auditors Deloitte Haskins & Sells. The company confirmed compliance with all financial covenants prescribed in the Debenture Trust Deed as at December 31, 2025. The security cover over listed non-convertible debentures maintained a ratio of 1.20 times as of December 31, 2025.

Corporate Developments

During the nine months ended December 31, 2025, the company allotted 1,06,448 options under the Five-Star Associate Stock Option Schemes. The total outstanding employee stock options as of December 31, 2025 stood at 24,76,402 at a face value of ₹1. Additionally, the company had issued 4,10,000 convertible share warrants amounting to ₹3,157 lakhs on a preferential basis, following shareholder approval on September 13, 2024.

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Five star business finance Limited has announced a board meeting to review its third quarter financial performance for the fiscal year 2026. The meeting represents a key milestone in the company's quarterly reporting cycle as it prepares to disclose its financial results to stakeholders and regulatory authorities.

Board Meeting Details

The company has scheduled the board meeting in compliance with regulatory requirements under SEBI regulations. Key details of the upcoming meeting are outlined below:

Trading Window Restrictions

Five-Star Business Finance Limited has implemented trading window restrictions in accordance with insider trading regulations. The company had previously communicated these restrictions to ensure compliance with securities regulations.

The trading window will remain closed until 48 hours after the declaration and submission of unaudited financial results to both stock exchanges, ensuring compliance with insider trading prevention measures.

Regulatory Communication

The company has formally notified both major Indian stock exchanges about the scheduled board meeting. This communication ensures transparency and keeps all stakeholders informed about important corporate developments.

Five-Star Business Finance Limited, with its registered office in Chennai, continues to maintain regular communication with regulatory bodies and exchanges. The company's systematic approach to regulatory compliance demonstrates its commitment to corporate governance standards and transparency in financial reporting.