Viji Finance Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, showcasing a remarkable turnaround in financial performance. The Board of Directors approved these results during their meeting held on January 16, 2026.

Strong Quarterly Performance

The company delivered exceptional results in Q3FY26, demonstrating significant improvement across key financial metrics:

The company's interest income, which forms the primary revenue source, witnessed substantial growth of 164.63% to ₹159.26 lakhs compared to ₹60.19 lakhs in the corresponding quarter of the previous year.

Nine-Month Period Results

For the nine months ended December 31, 2025, Viji Finance continued its positive trajectory:

The nine-month performance reflects the company's successful transition from a loss of ₹51.11 lakhs in the previous year to a profit of ₹51.53 lakhs in the current period.

Expense Management and Profitability

Viji Finance demonstrated improved cost management during the quarter. Total expenses decreased to ₹46.22 lakhs in Q3FY26 from ₹84.11 lakhs in Q3FY25, representing a reduction of 45.06%. Key expense components included:

• Finance Cost: ₹9.91 lakhs (down from ₹16.19 lakhs)
• Employee Benefit Expenses: ₹10.53 lakhs (down from ₹41.19 lakhs)
• Other Expenses: ₹17.54 lakhs (down from ₹17.92 lakhs)

For the nine-month period, the company maintained disciplined expense management with total expenses of ₹221.14 lakhs compared to ₹241.36 lakhs in the previous year.

Earnings Per Share and Capital Structure

The company's earnings per share (EPS) showed significant improvement, moving from negative ₹0.01 in Q3FY25 to positive ₹0.07 in Q3FY26. For the nine-month period, EPS improved from negative ₹0.04 to positive ₹0.04. The paid-up equity share capital remained stable at ₹1,425.00 lakhs with a face value of ₹1.00 per share.

Regulatory Compliance and Audit

The unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors. Dharmendra K Agarwal & Co., Chartered Accountants, conducted a limited review and expressed an unmodified opinion on the financial results. The company operates solely in finance services and has no subsidiary, associate, or joint venture companies as of December 31, 2025.

Viji Finance Limited successfully concluded its 31st Annual General Meeting on December 31, 2025, with shareholders approving three major corporate decisions that will strengthen the company's governance framework and capital structure. The meeting, held from 11:35 AM to 11:50 AM, saw requisite majority approval for all proposed resolutions under SEBI (LODR) Regulations, 2015.

Secretarial Auditor Appointment Confirmed

Shareholders formally confirmed the appointment of Ramesh Chandra Bagdi & Associates, Practicing Company Secretaries, as the company's Secretarial Auditor for a five-year term. The firm brings extensive expertise in corporate compliance and regulatory matters.

The appointed firm possesses comprehensive experience across company law, listing regulations, trademark, copyrights, taxation, and legal matters, positioning them well to handle the company's evolving compliance requirements.

Authorized Share Capital Enhancement

The AGM approved a significant increase in authorized share capital, enhancing the company's financial flexibility for future growth initiatives. This represents a substantial 66.67% expansion in the capital base.

This capital enhancement required consequent alteration of the company's Memorandum of Association to reflect the new authorized share capital structure, providing greater operational flexibility.

Board Strengthening with Professional Director

Shareholders confirmed the appointment of Mr. Ashish Verma as Professional Non-Executive Non-Independent Director, following his initial appointment as additional director on December 8, 2025.

The company confirmed Mr. Verma's compliance with SEBI requirements, stating he is not debarred from accessing capital markets and no regulatory authority has passed any adverse orders against him.

Regulatory Compliance and Transparency

All disclosures were made pursuant to Regulation 30 of SEBI (LODR) Regulations, 2015, ensuring complete transparency with stakeholders. The company has committed to making these disclosures available on its website at www.vijifinance.com and submitting them in XBRL format within prescribed timelines.

These strategic decisions reflect Viji Finance Limited's commitment to strengthening governance mechanisms, enhancing capital adequacy, and ensuring robust compliance frameworks as it continues operations in the financial services sector.