HB Leasing & Finance Co. announced its unaudited financial results for the third quarter ended December 31, 2025, showing a shift from profitability to losses compared to the same period last year. The company reported a net loss of Rs 5.42 lakhs for Q3FY26, contrasting sharply with a profit of Rs 1.88 lakhs recorded in Q3FY25.

Regulatory Compliance and Publication

The company fulfilled its regulatory obligations by publishing the extract of unaudited financial results in Business Standard (English & Hindi Edition) on February 11, 2026, pursuant to Regulation 47 read with Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Company Secretary & Compliance Officer Shahbaz Khan confirmed that the publication copy is also available on the company's website at www.hbleasing.com .

Financial Performance Overview

The company's financial performance deteriorated across key metrics during the quarter. Total income declined significantly to Rs 4.17 lakhs from Rs 11.69 lakhs in the corresponding quarter of the previous year, representing a substantial decrease of over 64%.

Nine-Month Performance Analysis

The company's nine-month performance also reflected challenges, with losses widening to Rs 23.77 lakhs compared to Rs 15.90 lakhs in the corresponding period of the previous year. Total income for the nine-month period decreased to Rs 12.55 lakhs from Rs 18.21 lakhs, marking a decline of 31.1%.

Corporate Governance

The Board of Directors approved these financial results at their meeting held on February 10, 2026, which commenced at 3:30 PM and concluded at 4:16 PM. The results were reviewed by the Audit Committee prior to board approval. Statutory auditors N.C. Aggarwal & Co. conducted a limited review of the financial results and expressed an unmodified opinion, confirming compliance with applicable accounting standards and listing regulations.

Capital Structure Changes

The company's paid-up equity share capital increased to Rs 1286.27 lakhs from Rs 1106.27 lakhs in the previous year, reflecting additional equity issuance during the period. The earnings per share turned negative at Rs (0.04) for the quarter compared to positive Rs 0.02 in Q3FY25.

HB Leasing & Finance Co. has reported a net loss of Rs 18.22 lakh for the second quarter and half year ended September 30, 2025. The company's financial performance shows a decline compared to the same period last year, with total income and expenses both impacting the bottom line.

Financial Highlights

Revenue Breakdown

The company's total income for the quarter stood at Rs 8.47 lakh. This includes:

• Fee and advisory income of Rs 8.27 lakh
• Net gain on fair value changes of Rs 0.20 lakh

Expense Analysis

Major expenses for the quarter comprised:

• Employee benefit expenses of Rs 9.51 lakh
• Other expenses of Rs 17.16 lakh

Key Financial Metrics

• Earnings per share (EPS) for the quarter: Rs (0.14)
• Cash and cash equivalents decreased to Rs 111.84 lakh from Rs 138.76 lakh

Board Approval and Auditor's Review

The Board of Directors approved these unaudited financial results at their meeting held on November 12, 2025. The Statutory Auditors, M/s N.C. Aggarwal & Co., have carried out a Limited Review of the financial results for the quarter and half year ended September 30, 2025, as per SEBI regulations. They have expressed an unmodified opinion on these results.

Recent Corporate Actions

On March 12, 2025, the company allotted 1,800,000 Equity Shares on a Preferential Basis:

• 1,160,000 Equity Shares to the Promoter Group
• 640,000 Equity Shares to a Non-Promoter
• Issue price: Rs 18 per share (including Rs 8 premium per share)

The total amount of Rs 324 lakh raised has been utilized for business expansion, working capital needs, general corporate purposes, and ensuring compliance with RBI's minimum net owned fund requirements for Non-Banking Financial Companies.

HB Leasing and Finance Company Limited is registered as an NBFC with the Reserve Bank of India. The company currently reports no segmental information as per Indian Accounting Standard - 108 on "Operating Segments."

The financial results have been prepared in accordance with the Companies (Indian Accounting Standard) Rule, 2015 (Ind AS) and other recognized accounting practices and policies.