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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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
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