Prism Finance Limited has announced its unaudited financial results for the third quarter of FY26 ended December 31, 2025, showing a net loss of ₹49.10 lakh. The Ahmedabad-based finance and investment company's performance reflects mixed signals with reduced losses on a year-over-year basis but declining revenue streams.

Financial Performance Overview

The company's quarterly results demonstrate a significant improvement in loss reduction compared to the previous year, though revenue streams have contracted substantially.

Revenue Components and Operational Metrics

The company's revenue structure for Q3FY26 showed significant changes across various income streams. Dividend income increased to ₹1.71 lakh from ₹1.52 lakh in Q3FY25, while net gain on derecognition of financial instruments declined substantially to ₹31.08 lakh from ₹204.95 lakh in the corresponding quarter of the previous year.

Nine-Month Cumulative Performance

For the nine-month period ended December 31, 2025, Prism Finance reported a net profit of ₹271.91 lakh compared to ₹327.07 lakh in the corresponding period of FY25. The cumulative revenue from operations reached ₹461.65 lakh, significantly lower than ₹1,184.66 lakh in the same period of the previous year.

Expense Analysis

The company's expense management showed improvement with total expenses declining to ₹140.98 lakh in Q3FY26 from ₹461.20 lakh in Q3FY25. Key expense categories included:

• Employee benefits expense: ₹13.21 lakh (Q3FY26) vs ₹25.83 lakh (Q3FY25)
• Net loss on fair value changes: ₹81.67 lakh (Q3FY26) vs ₹395.82 lakh (Q3FY25)
• Finance costs: ₹3.23 lakh (Q3FY26) vs ₹0.67 lakh (Q3FY25)

Auditor Qualification and Corporate Governance

The company's auditors, H K Shah & Co., have issued a qualified opinion regarding an investment in unquoted shares of BVM Finance Pvt. Ltd. with a carrying value of ₹100 lakh. The auditors noted that the investee company's net worth is negative as per the latest available audited financials as of March 31, 2023, and the company has not recognized the impact in its profit and loss statement.

The Board of Directors, in their meeting held on February 12, 2026, approved the unaudited financial results. The meeting was chaired by Director Rajkumari R. Udhwani (DIN: 02636225), who is authorized to submit the results to BSE Limited. The company operates solely in the finance and investment segment and maintains a paid-up equity share capital of ₹650.03 lakh with a face value of ₹10 per share.

Prism Finance Limited has announced that its Board of Directors will convene on February 12, 2026, to review and approve the company's unaudited financial results for the third quarter of fiscal year 2026. The meeting has been scheduled in accordance with regulatory requirements under SEBI's listing obligations framework.

Board Meeting Details

The company formally notified BSE Limited on February 4, 2026, regarding the upcoming board meeting. The primary agenda focuses on considering and approving the unaudited financial results for the quarter ended December 31, 2025.

Regulatory Compliance

The board meeting is being conducted pursuant to Regulation 29 of the Securities and Exchange Board of India (Listing Obligations and Disclosures Requirements) Regulations, 2015. This regulation mandates listed companies to inform stock exchanges about board meetings where financial results will be considered.

Trading Window Restrictions

Prism Finance Limited has confirmed that trading window restrictions remain in effect for designated persons. The company previously communicated on December 13, 2025, that the trading window would stay closed until 48 hours after the declaration of financial results for the quarter ended December 31, 2025.

These restrictions are implemented in compliance with:

• Company's Code of Conduct for prevention of Insider Trading
• SEBI (Prohibition of Insider Trading) Regulations, 2015

Company Information

Prism Finance Limited operates from its registered office in Ahmedabad, Gujarat. The company is incorporated under CIN L63910GJ1994PLC021915 and trades on BSE under company code 531735. The board meeting notification was signed by Rajkumari R. Udhwani, Director (DIN: 02636225), confirming the company's commitment to maintaining transparent communication with stakeholders and regulatory compliance.