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.

Prism Finance Limited has reported a net loss of Rs 55.99 lakh for the quarter ended September 30, 2025, according to the company's latest financial results. This marks a significant shift from the profit of Rs 377.00 lakh recorded in the previous quarter.

Financial Performance

The company's total income for Q2 FY26 stood at Rs 43.95 lakh, a substantial decrease from Rs 524.51 lakh in the preceding quarter. The decline in income was primarily attributed to the absence of gains on fair value changes and reduced gains on derecognition of financial instruments.

Key financial highlights for Q2 FY26:

Market Volatility Impact

The company's performance appears to have been significantly affected by market volatility, as evidenced by the net loss on fair value changes of Rs 109.92 lakh in the current quarter, compared to a gain of Rs 100.79 lakh in the previous quarter.

Auditor's Qualified Opinion

The company's auditors have expressed a qualified opinion in their limited review report. The basis for the qualification relates to an investment in unquoted shares of BVM Finance Pvt. Ltd., with a carrying value of Rs 100.00 lakh. The auditors noted that the investee company's net worth has turned negative and it is under Corporate Insolvency Resolution Process (CIRP). The auditors concluded that since Prism Finance has not recognized the effect of this in its Statement of Profit and Loss, the profit and investments may be overstated.

Management Response

In response to the auditor's qualification, the management stated that they are evaluating the matter further and will take appropriate action in the coming quarters.

Balance Sheet Position

As of September 30, 2025, Prism Finance reported:

• Total Assets: Rs 2,684.96 lakh
• Total Equity: Rs 2,533.64 lakh
• Total Liabilities: Rs 151.32 lakh

The company's financial position remains stable despite the quarterly loss, with a strong equity base relative to its liabilities.

Segment Information

Prism Finance continues to operate solely in the Finance and Investment segment, as per the company's disclosure.