Kanungo Financiers Limited has announced its unaudited financial results for the third quarter of FY26, demonstrating improved financial performance. The Board of Directors approved these results during their meeting held on February 14, 2026, at the company's registered office.

Financial Performance Overview

The company's quarterly results show positive growth across key financial metrics. The results have been prepared in accordance with Indian Accounting Standards (Ind AS) and reviewed by the statutory auditors.

Nine Months Performance

For the nine months ended December 31, 2025, Kanungo Financiers demonstrated strong overall performance compared to the corresponding period in the previous year.

Expense Analysis

The company's expense structure for Q3FY26 included several key components. Finance costs represented the largest expense category at Rs. 11.03 lakhs, compared to Rs. 27.09 lakhs in Q3FY25. Employee benefits expense stood at Rs. 0.78 lakhs, while legal and professional expenses were Rs. 0.36 lakhs. Other expenses amounted to Rs. 0.57 lakhs during the quarter.

Tax and Earnings

The company's tax expense for Q3FY26 was Rs. 2.73 lakhs, comprising current tax obligations. The paid-up equity share capital remained constant at Rs. 463.40 lakhs with a face value of Rs. 10 per share. Basic and diluted earnings per share for the quarter stood at Rs. 0.17 each.

Regulatory Compliance

The financial results were approved following proper regulatory procedures under SEBI LODR Regulations. The unaudited results have undergone limited review by the company's statutory auditors, HSK & Co LLP, Chartered Accountants. The company operates in a single business segment as per Ind AS 108 requirements for operating segments reporting.

Kanungo Financiers Limited has reported the passing of its Independent Director, Mrs. Manjulaben Navinchandrakothari (DIN: 08012476), which occurred on September 22, 2025. The company made this announcement in a delayed disclosure to stock exchanges on November 1, 2025.

Delayed Disclosure Details

The company cited specific reasons for the delay in reporting this significant event:

1. Non-availability of the official death certificate
2. Pending confirmation from family members

Kanungo Financiers stated that they received the death certificate on November 1, 2025, which prompted the immediate disclosure to the stock exchanges.

Company's Statement

In its filing, Kanungo Financiers addressed the delay:

"The delay in submission of the intimation is purely unintentional and occurred due to the reason mentioned above. The Company regrets the delay and assures you that it will ensure timely disclosure of such material events in the future."

Disclosure Timeline

Corporate Governance Implications

This incident highlights the importance of timely disclosures in maintaining transparency and adhering to regulatory requirements. The Securities and Exchange Board of India (SEBI) mandates prompt disclosure of material events under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Kanungo Financiers' commitment to ensuring future timely disclosures reflects an acknowledgment of the significance of such events and the company's responsibility to its shareholders and the market at large.

Investors and market participants are advised to take note of this development, as changes in board composition, particularly the loss of an independent director, can have implications for a company's governance structure and decision-making processes.

Stakeholders should monitor further announcements from Kanungo Financiers regarding any potential changes to its board composition or governance structure following this event.