BSEBoard Meeting2 Nov 2026 · 2 Nov 2026, 12:58 pm

Un-audited Financial Results for the Quarter and Half Year Ended on 30th September, 2026, under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Lead Financial Services Ltd · 531288

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Lead Financial Services Ltd has announced its un-audited financial results for the quarter and half year ended September 30, 2026, under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk3/10
Liquidity Impact8/10
Market Sentiment5/10

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Lead Financial Services Ltd - 531288 - Board Meeting Outcome for Un-Audited Financial Results For The Quarter And Half Year Ended On 30Th September, 2026, Under Regulation 33 Of The SEBI (Listing Obligations And Disclosure Requirements) Regulations, 2015

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To, Date: 02/11/2026 BSE Limited Phiroze Jeejeebhoy Towers Dalal Street, Mumbai- 400001 Sub: Un-audited Financial Results for the Quarter and Half Year Ended on 30th September, 2026, under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Respected Sir/Madam, Pursuant to Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, please find enclosed herewith the Un-audited Financial Results for the quarter and half year ended on 30th September, 2026 of Lead Financial Services Limited, as approved by the Board of Directors at their meeting held on Monday, the 02nd day of November, 2026. The Limited Review Report issued by the Statutory Auditor of the Company is enclosed herewith. The Board Meeting commenced at 11:30 a.m. and concluded at 12:45 p.m. Kindly take the above on record and oblige. Thanking you. Yours faithfully, For Lead Financial Services Limited Mansi Sharma (Company Secretary and Compliance Officer) M. No.: A60469 CA- B G G & ASSOCIATES 304, Sita Ram Mansion, 718/21, Joshi Road, Chartered Accountants Karol Bagb, New Delhi-11000S IN 0 IA Mobile: 9811128946 e-mail: bggassociates@gmail.com Website: www.bggassociates.in Independent Auditor's Review Report on the Quarterly Unaudited Financial Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Board of Directors Lead Financial Services Limited 1. We have reviewed the accompanying statement of unaudited financial results of Lead Financial Services Limited (the 'Company') for the quarter and half year ended September 30, 2026 (the 'Statement') attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), including relevant circulars issued by SEBI from time to time. 2. The Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting ('Ind AS 34'), prescribed under Section 133 of the Companies Act, 2013 ('the Act') read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under Section 143(10) of the Act, and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based un our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under Section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), including the manner in which it is to be disclosed, or that it contains any material misstatement. For B G G & Associates Chartered Acco ants FRN:01 7~N o Kumar Bansal Partner Membership NO.092854 UDIN ;2. G.D "I "Z.-S-54,v H . c;c; 72...5Lt Place: New Delhi Date: November 2, 2026 Regd. Off.: 805, New Delhi House, LEAD FINANCIAL SERVICES LTD. 27 Barakhamba Road, New Delhi-11 0001 Phone Number: 011-43515851/52 E-mail ID:lead_financial@rediffmail.com Web Sile: www.leadfinancialservices.in CIN: L74140DL 1993PLC053485 Statement of Unaudited Financial Results for the Quarter & Half Year ended September 30, 2026 (R ,. I" l • k h s, un ess 0 the lWlse st at ed ) Particulars Quarter Ended Half Year Ended Year Ended 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 (Reviewed) (Reviewed) (Reviewed) (Reviewed) (Reviewed) (Audited) Revenue from operations (i) Interest Income 6.79 6.69 10.14 13.48 20.48 33.70 Iii) Dividend Income 0.00 0,00 0.00 0.00 0.01 , (iii) Sale of Services 6.00 6.00 6.00 12.00 24.00 Total revenue from operations 6.79 12.69 16.14 19.48 32.48 57.71 II Other Income (0.01) 0.01 0.04 "' Total Income (1+11) 6.78 12.70 16.14 19.48 32.48 57.75 Expenses (i) Finance Costs 0.00 0.00 0.00 0.00 0.00 0.01 (ii) Changes in Inventories of Stock-in-Trade 0.22 (0.15) 0.44 0.07 (0.15) 0.39 (m) Employee benefits expense 2.33 2,33 2.87 4.66 5.30 10.06 (iv) Depreciation and amortisation expense 0.02 0.05 0.10 IV) Other expenses 2.14 2.40 11.19 4.54 14.39 27.99 ,V Total Expenses (IV) 4.69 4.58 14.52 9.27 19.59 38.55 V Profit before tax (III-IV) 2.09 8.12 1.62 10.21 12.89 19.20 V, Tax Expense (1) Current Tax 0.53 2.04 0.48 2.57 3.33 4.94 (2) Deferred Tax 0.00 0.01 0.00 0.01 0.00 3.78 Total Tax Expense 0.53 2.05 0.48 2.58 3.33 8.72 VII ProfiU (loss) after tax (V-VI) 1.56 6.07 1.14 7.63 9.56 10.48 Viti Other Comprehensive Income (OCI) (i) Items that wm not be reclassified to Profit or Loss 0.37 2.85 (0.63) 3.22 1.46 0.33 Income Tax relating to these items (0.09) (0.72) 0.16 (0.81) (0.36) (0.08) (il) Items that will be reclassified to Profit or Loss Other Comprehensive Income (net of tax) 0.28 2.13 (OA7) 2041 1.10 0.25 'X Total Comprehensive Income (Vll+Vlll) 1.84 8.20 0.67 10.04 10.66 10.73 X Paid-up Equity Share Capital (Face Value Rs. lOt-each) 330.00 330.00 330.00 330.00 330.00 330.00 X, Other Equity 288.02 XII Earnings per equity share (Face value Rs. 10 each) (Not annualised for interim period) (.j Basic 0.05 0.18 0.04 0.23 0.29 0.32 (OJ Diluted 0.05 0.18 0.04 0.23 0.29 0.32 HOTES. The above financial results of the Company have beer) prepared and published in accordance with Indian Accounting Standards nnd AS") prescribed under sectfon 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015, as amended, and in accordance with Regulation 33 of the SEBI (listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on November 2, 2026 and reviewed by the statutory auditors. The Company is engaged primarily in NBFC business and accordingly, there are no separate reportable segments as per Ind-AS 108 dealing with Operating Segments. 4 Disclosures pursuant to Reserve Bank of India (Non·Banking Financial Companies· Financial Statements: Presentation and Disclosures) Directions, 2025, dated 28 November 2025, as amended. For the Quarter and Half Year ended September 3D, 2026: a. No loans (not in default) have been acquired through assignment, b. No loans (not in default) have been transferred through assignment, and c. No stressed loan has been acquiredl transferred. 5 Figures for the previous periods have been regrouped to make them comparable with the current period, wherever necessary. New Delhi November 2, 2026 Regd. Off.: 805, New Delhi House, LEAD FINANCIAL SERVICES LTD. 27 Barakhamba Road, New Delhi-11 0001 Phone Number: 011-43515851/52 E-mail ID:lead_financial@rediffmail.com Web Sile: www.leadfinancialservices.in CIN:L74140DL1993PLC053485 Disclosure of unaudited st [Showing first 8,000 characters — download PDF for full document]