Smart Finsec Limited has fulfilled its regulatory obligations by publishing its unaudited financial results for the quarter and nine months ended December 31, 2025, in leading newspapers. The company communicated this development to BSE Limited on February 07, 2026, in compliance with SEBI regulations.

Quarterly Financial Performance

The company's Q3 FY26 performance showed mixed results compared to the previous year. Total income from operations declined to Rs. 50.82 lakhs from Rs. 58.05 lakhs in the corresponding quarter of FY25, representing a decrease in operational revenue.

Nine-Month Performance Overview

For the nine-month period ended December 31, 2025, Smart Finsec reported comprehensive financial metrics across various parameters. The company maintained consistent profitability despite revenue challenges during this extended period.

Corporate Governance and Compliance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on February 06, 2026. The company maintained its paid-up equity share capital at Rs. 300.00 lakhs with a face value of Re. 1 per share throughout all reported periods.

Key compliance highlights include:

• Results published in Financial Express and Jansatta newspapers
• Full compliance with Regulation 30 and 47 of SEBI (LODR) Regulations, 2015
• Detailed format available on BSE website and company website
• Results prepared in accordance with Ind AS standards

Regulatory Framework

The published results comply with the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2017, and Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company has made the complete detailed format of quarterly financial results available on stock exchange websites and its corporate website for stakeholder access.

Smart finsec Limited has scheduled a board meeting for February 06, 2026, to review and approve its quarterly financial performance. The meeting represents a key milestone in the company's regulatory compliance and financial reporting obligations.

Board Meeting Details

The Board of Directors meeting is scheduled for the following specifications:

Financial Results Under Review

The board will consider and approve the unaudited standalone financial results for two distinct periods. The review will encompass the quarter ended December 31, 2025, as well as the nine months ended December 31, 2025, providing comprehensive insights into the company's financial performance across different timeframes.

Trading Window Restrictions

In accordance with regulatory protocols, Smart Finsec Limited has implemented trading window restrictions to maintain market integrity. The trading window for dealing in the company's securities closed on January 01, 2026, and will remain suspended until 48 hours after the declaration of the unaudited financial results.

Regulatory Compliance

The board meeting announcement was made pursuant to Regulation 29 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. This regulation mandates listed companies to inform stock exchanges about board meetings where financial results will be considered, ensuring transparency and proper market disclosure.

Company Information

Smart Finsec Limited, formerly known as Kevalin Securities Limited, operates from its registered office located at F-88, 2nd Floor, West District Centre, Shivaji Enclave, Rajouri Garden, New Delhi. The company secretary and compliance officer, Rajvinder Kaur, signed the official communication to BSE Limited on January 29, 2026.