Banas Finance Q2 FY27 standalone income at Rs 625.23 lakh, PAT Rs 253.12 lakh

What the numbers show

• Net margin was 41.10% of revenue, against 18.54% a year earlier.
• Revenue fell 48.7% while total expenses fell 62.2%.

• Basis & period: Standalone unaudited results for the quarter ended 30.09.2026, compared with the corresponding quarter ended 30.09.2025, as per the statement of financial results.

• Total Income (A+B): Rs 625.23 lakh (Q2 FY27) vs Rs 1,216.59 lakh (Q2 FY26).

• Total Revenue From Operations (A): Rs 615.92 lakh vs Rs 1,201.21 lakh.

• Revenue from operations – key lines (Q2 FY27 vs Q2 FY26):
– Interest Income from Loan: Rs 34.16 lakh vs Rs 36.04 lakh.
– Interest Income from Securities: Rs 70.74 lakh vs Rs 63.41 lakh.
– Sale of shares & Securities: Rs 388.67 lakh vs Rs 974.61 lakh.
– Income/Loss from Future & Options: Rs 110.90 lakh vs Rs 111.81 lakh.
– Income/Loss from Speculation Business: Rs (0.176) lakh vs Rs 2.22 lakh.
– Bad Debts Recovered: Rs - vs Rs -.
– Sale of Commodity: Rs - vs Rs -.
– Interest income from Bank deposits: Rs 11.63 lakh vs Rs 13.14 lakh.

• Other Income (B): Rs 9.31 lakh vs Rs 15.38 lakh.
– Dividend Income: Rs 4.59 lakh vs Rs 15.38 lakh.
– Other Income: Rs 0.00 lakh vs Rs (0.00) lakh.
– Net Gain on sale of investment: Rs 4.72 lakh vs Rs -.

• Total Expenses: Rs 372.11 lakh vs Rs 983.77 lakh.
– Purchases of shares and Securities: Rs 357.61 lakh vs Rs 1,414.76 lakh.
– Changes in inventories of shares and Securities: Rs 29.56 lakh vs Rs (377.14) lakh.
– Employee benefit expenses: Rs 76.15 lakh vs Rs 71.01 lakh.
– Finance costs: Rs 0.00 lakh vs Rs 0.198 lakh.
– Depreciation, depletion and amortisation expense: Rs 0.299 lakh vs Rs 0.299 lakh.
– Provision made: Rs (108.04) lakh vs Rs (155.62) lakh.
– Bad Debts: Rs - vs Rs 2.06 lakh.
– Other Expenditure: Rs 16.53 lakh vs Rs 28.19 lakh.

• Total profit before exceptional items and tax / Total profit before tax: Rs 253.12 lakh vs Rs 232.82 lakh.

• Tax expense (total): Rs - vs Rs 10.15 lakh.

• Net Profit / Loss for the period from continuing operations: Rs 253.12 lakh vs Rs 222.67 lakh.

• Other Comprehensive Income/(Loss) – Fair value changes of the equity instruments through OCI: Rs 184.74 lakh vs Rs 710.60 lakh.

• Total Comprehensive Income for the period: Rs 437.87 lakh vs Rs 933.28 lakh.

• Equity share capital: Rs 8,957.77 lakh vs Rs 8,957.77 lakh.

• Reserves excluding revaluation reserve: Rs 7,967.40 lakh vs Rs - (corresponding quarter figure not given).

• Earnings per share (EPS):
– Basic EPS: Rs 0.489 vs Rs 0.249.
– Diluted EPS: Rs 0.489 vs Rs 0.249.

According to the statement of financial results, Banas Finance Limited’s standalone total income for the quarter ended 30.09.2026 was Rs 625.23 lakh, down from Rs 1,216.59 lakh in the corresponding quarter, mainly alongside a reduction in "Sale of shares & Securities" from Rs 974.61 lakh to Rs 388.67 lakh. Total revenue from operations moved from Rs 1,201.21 lakh to Rs 615.92 lakh, while interest income from securities increased to Rs 70.74 lakh from Rs 63.41 lakh.

Total expenses decreased from Rs 983.77 lakh to Rs 372.11 lakh, with Purchases of shares and Securities lower at Rs 357.61 lakh versus Rs 1,414.76 lakh and Provision made at Rs (108.04) lakh versus Rs (155.62) lakh. Profit before tax rose to Rs 253.12 lakh from Rs 232.82 lakh, and with total tax expenses at Rs - versus Rs 10.15 lakh a year earlier, net profit from continuing operations increased to Rs 253.12 lakh from Rs 222.67 lakh. Basic and diluted EPS for the quarter were Rs 0.489 compared with Rs 0.249 in the corresponding quarter, as per the same table.