Sera Investments & Finance India Limited has announced its unaudited financial results for the quarter ended December 31, 2025, demonstrating exceptional performance across key financial metrics. The board of directors approved these results during their meeting held on January 21, 2026, marking a significant turnaround for the NBFC.

Quarterly Financial Performance

The company's Q3FY26 results showcase remarkable improvement compared to the corresponding quarter of the previous year:

Nine-Month Performance Analysis

The nine-month period ending December 31, 2025, further reinforces the company's strong operational performance:

Expense Management and Profitability

The company maintained disciplined expense management during Q3FY26. Total expenses stood at ₹159.46 lakhs compared to ₹607.79 lakhs in Q3FY25, representing a significant reduction of 73.77%. Key expense components included:

• Finance costs: ₹42.51 lakhs (Q3FY26) vs ₹40.81 lakhs (Q3FY25)
• Employee benefit expenses: ₹5.16 lakhs vs ₹10.74 lakhs
• Other expenses: ₹94.74 lakhs vs ₹20.67 lakhs
• Impairment on financial instruments: ₹1.57 lakhs vs ₹526.41 lakhs

Tax Provisions and Comprehensive Income

The company's tax expenses for Q3FY26 totaled ₹359.32 lakhs, comprising current tax of ₹359.57 lakhs and deferred tax benefit of ₹0.26 lakhs. This contrasts with a net tax benefit of ₹30.01 lakhs in Q3FY25.

Other comprehensive income remained substantial at ₹24,654.18 lakhs (net of tax) in Q3FY26, primarily driven by items that will not be reclassified to profit or loss, including unrealized gains on investments.

Capital Structure and Investment Updates

Sera Investments & Finance India Limited maintains a paid-up equity share capital of ₹1,309.86 lakhs with a face value of ₹2.00 per share. The company's other equity capital (reserves and surplus) stood at ₹28,093.95 lakhs as of March 31, 2025.

The results highlight the company's investment in Sri Adhikari Brothers Television Network Ltd, where it received 10 lakh equity shares and 40 lakh convertible warrants in February 2024. These warrants were converted to equity shares in March 2024 following the resolution plan approved by the National Company Law Tribunal under insolvency proceedings.

Regulatory Compliance and Audit

The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) and reviewed by statutory auditors SDPM & Co. Chartered Accountants. The audit committee reviewed these results on January 21, 2026, before board approval. As a registered Non-Banking Financial Company (NBFC), the company operates without separate reportable segments under Ind AS 108.

Sera investments & finance India Limited announced significant leadership changes following its board meeting held on January 10, 2026. The company made key appointments and accepted a resignation, marking important transitions in its management structure.

New Company Secretary Appointment

The board approved the appointment of Sakshi Patel as Company Secretary and Compliance Officer, effective from January 10, 2026. The appointment details are outlined below:

Patel brings a strong academic foundation in Law and expertise in corporate governance, legal compliance, and secretarial practices. Her professional experience includes working as a trainee at Rutu Sanghavi & Associates and serving as visiting faculty at H.M. Shah Institute Pvt. Ltd.

Executive Director Resignation

Simultaneously, the board acknowledged the resignation of Amar Bhadur Rajpurohit from his position as Executive Director. The resignation details are as follows:

Rajpurohit's resignation was effective from January 8, 2026, and was submitted citing personal reasons for his departure from the board.

Board Meeting Details

The board meeting that approved these changes was conducted on Saturday, January 10, 2026, commencing at 4:15 PM and concluding at 5:00 PM. The decisions were made in compliance with Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The meeting was signed off by Sagar Samir Shah, Whole-Time Director (DIN: 03082957), who provided the necessary disclosures and documentation required under SEBI regulations for both the appointment and resignation.

Regulatory Compliance

Both the appointment and resignation were processed in accordance with SEBI (LODR) Regulations, 2015, with proper disclosures submitted to BSE Limited. The company provided comprehensive details about the new appointee's qualifications and confirmed that all regulatory requirements were met for the leadership transition.