Ushakiran Finance Reports Q3FY26 Results with Quarterly Profit Recovery
Ushakiran Finance Limited announced mixed Q3FY26 results with quarterly profit recovery of Rs 2.18 lakhs against previous year loss of Rs 4.90 lakhs, driven by 113% revenue growth. However, nine-month performance showed decline with profit dropping 85.3% to Rs 4.39 lakhs from Rs 29.92 lakhs, primarily due to reduced other income and higher tax expenses.
*this image is generated using AI for illustrative purposes only.
Ushakiran Finance Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, showing a mixed performance with quarterly profit recovery but declining nine-month earnings. The Hyderabad-based finance company's Board of Directors approved these results at their meeting held on February 4, 2026, which commenced at 11:00 AM and concluded at 1:20 PM.
Quarterly Performance Analysis
The company demonstrated a significant turnaround in its quarterly performance for Q3FY26. Key financial metrics showed substantial improvement compared to the corresponding quarter in the previous year.
| Metric: | Q3FY26 | Q3FY25 | Change |
|---|---|---|---|
| Total Revenue from Operations: | Rs 12.01 lakhs | Rs 5.64 lakhs | +113.0% |
| Net Profit/(Loss): | Rs 2.18 lakhs | Rs (4.90) lakhs | Positive turnaround |
| Total Income: | Rs 12.06 lakhs | Rs 5.75 lakhs | +109.7% |
| Total Expenses: | Rs 8.57 lakhs | Rs 10.52 lakhs | -18.5% |
The revenue growth was primarily driven by increased interest income of Rs 5.28 lakhs compared to Rs 3.59 lakhs in Q3FY25, and net gain on fair value changes of Rs 4.86 lakhs versus nil in the previous year quarter.
Nine-Month Performance Trends
While quarterly results showed improvement, the nine-month performance presented a contrasting picture with declining profitability compared to the previous year.
| Parameter: | 9M FY26 | 9M FY25 | Variance |
|---|---|---|---|
| Total Revenue from Operations: | Rs 40.45 lakhs | Rs 43.00 lakhs | -5.9% |
| Net Profit: | Rs 4.39 lakhs | Rs 29.92 lakhs | -85.3% |
| Total Income: | Rs 40.66 lakhs | Rs 55.30 lakhs | -26.5% |
| Tax Expense: | Rs 9.20 lakhs | Rs 6.57 lakhs | +40.0% |
The nine-month decline was attributed to reduced other income, which fell from Rs 12.30 lakhs in 9M FY25 to Rs 0.21 lakhs in 9M FY26, and higher tax expenses.
Revenue Composition and Operational Metrics
Ushakiran Finance's revenue structure reflects its investment-focused business model. For Q3FY26, the revenue composition included:
- Interest Income: Rs 5.28 lakhs (44% of total revenue)
- Dividend Income: Rs 1.87 lakhs (16% of total revenue)
- Net Gain on Fair Value Changes: Rs 4.86 lakhs (40% of total revenue)
The company maintained its focus on investment activities, with management noting that the business falls within a single primary segment of "Investments," making segment reporting requirements under Ind AS 108 not applicable.
Earnings Per Share and Capital Structure
The company's earnings per share showed improvement in the current quarter, with basic and diluted EPS of Rs 0.09 for Q3FY26 compared to Rs (0.19) in Q3FY25. The paid-up equity share capital remained stable at Rs 254.45 lakhs with a face value of Rs 10 per share.
Regulatory Compliance and Governance
The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) and reviewed by statutory auditors NSVR & Associates LLP, who issued an unmodified limited review report. The company confirmed non-applicability of various SEBI regulations related to debt securities, as it has not issued any non-convertible debt securities or similar instruments. Company Secretary Sanjana Jain signed the regulatory filings, with the board meeting conducted under proper governance protocols. The company also confirmed that IPO proceeds raised approximately 30 years ago have been fully utilized for their intended purposes.
Historical Stock Returns for Ushakiran Finance
| 1 Day | 5 Days | 1 Month | 6 Months | 1 Year | 5 Years |
|---|---|---|---|---|---|
| -4.01% | +5.16% | +11.56% | +22.41% | +26.18% | +1,347.37% |
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