BSEResult21h ago · 2 Nov 2026, 01:56 pm
Un-audited Financial Results for the quarter and half year ended 30.09.2026 is enclosed.
Oswal Leasing Ltd · 509099
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Oswal Leasing Ltd has announced its un-audited financial results for the quarter and half year ended September 30, 2026, showing a net profit of Rs. 1.13 lakhs and a basic EPS of Rs. 0.29.
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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk2/10
Liquidity Impact8/10
Market Sentiment5/10
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Full Announcement
Oswal Leasing Ltd - 509099 - Results For The Quarter And Half Year Ended 30.09.2026
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Phone : 23722935, 23313955
Fax : 23316374
Oswal Leasing Limited
Regd. Office: 105,Ashoka Estate, 24, Barakhamba Road, NewDelhi - 110001
E-mail:oswald_Ieasing@owmnahar.com, CIN : L65910DL1983PLC016036
Ref. No. OLL/Sec/2026-27 November 02, 2026
Department of Corporate Relations,
BSE Limited,
Phiroze Jeejeebhoy Towers,
Dalal Street, Mumbai – 400001
Scrip Code: 509099
Dear Sir / Madam,
Sub.: Outcome of Board Meeting
Pursuant to Regulation 30 of Part A of Schedule III and Regulation 33 of SEBI (Listing Obligations
and Disclosure Requirements) Regulations, 2015 as amended from time to time, this is to
inform you that the Board of Directors of the Company in their Meeting held on today i.e.
Monday, November 02, 2026, have inter-alia, Considered and approved the Un-audited
Financial Results of the Company for the Quarter and Half Year ended September 30, 2026
along with Statement of Assets and Liabilities as at September 30, 2026, Cash Flow Statement
for the half year ended September 30, 2026 and the Limited Review Report thereon issued by
M/s K R Aggarwal & Associates, Chartered Accountants, the Statutory Auditors of the
Company are enclosed herewith.
Further, as required under regulation 47 of the Listing Regulations, the extract of the Un-
Audited Financial results are being published in the newspapers.
The meeting of the Board of Directors commenced at 11:00 A.M. and concluded at 01:30
This is for your information and record.
Thanking you,
Yours Truly,
For Oswal Leasing Limited
Mani Saggi
Company Secretary and Compliance Officer
ICSI Membership No. A51919
Encl.: as above
ADM. OFFICE : PREMISESOSWALWOOLEN MILLS LTD., G.T. ROAD, SHERPUR, LUDHIANA- 141003
OSWALLEASINGLIMITED
Regd.Office: l05,AshokaEstate,24-BarakhambaRoad,NewDelhi-l10001
Phone:(Ol1)233l3955,Fax:(0l1)233I6374,Email:oswaI_Ieasing@owmnahar.com
CIN:L659I0DLl983PLCOl6036.website:http://owmnahar.com/leasing_ltd/about.php
StatementofUnauditedFinancialResultsfortheQuarterandHalfYcarended30.09.2026
(Rs.InLakhs.unlessotherwiseslated)
QuarterEnded llnl YealrEnded YearEnded
Sr. 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026
No. Particulars (Unaudited) (Unaudited) (llnauditcd) (lnaudiled) (Unaudited) (Audited)
I Income
(a)InterestIncome 331 3-9 39, o6- 754 1390
(b)DividendIncome 000 000 0.00 u00 000 coo
(c)OtherIncomes 000 000 0no n00 000 009
Total Incomefromoperations 3.33 3.29 3.91 6.62 7.54 lJ.08
2 Expenses
(a)Financeexpenses 0.00 0.00 0,00 0.00 0.00 0.00
(b)EmployeeBenefitExpenses J.15 315 2.73 630 5,44 10.66
(c)Otherexpenses 161 I 77 767 2BE 4.30 8.63
TotalExpenses 4.76 4.37 5.IU 9.13 9.74 19.29
3 ProfitbeforeTax -1.43 I07 149 250 2,"0 5.21
4 Taxexpense
(a)CurrentTax 0.00 000 0.00 0.00 0,00 0.00
(b)Taxadjustmentforearlieryears 0.00 000 0.00 0,00 0oo 0.00
Totaltaxexpense 0()1I 000 000 000 000 000
Profitsiftertax
5 1.13 1.07 1.19 *.50 .zu q.1|
6Othercomprehensiveincome,netoftax
Itemsthatwillnotbereclassifiedtoprofitor
loss 000 000 0.00 000 000 2.76
Totalothercomprehensiveincome,netoftax
0O0 000 000 000 000 ,176
7 Totalcomprehensiveincome 143 I07 I49 -50 1) 797
8 Paidupequitysharecapital <0.00 50.00 50.00 50.00 50.00 50.00
(Facevalue Rs,l0/-pershare)
Reservesexcludingrevaluationreserveasper
9 balancesheetofpreviousaccountingyear 22185
10 Eamingpershare(EPS)
BasicandDilutedEPSbeforeextraordinary
items
Basic 029 021 0.30 0so 0.44 I01
Dilluted 029 02I 0Jo 050 044 l04
Notes:l.Statementof.\sselsundLialbilitiesanson30.09.2026 (RsInLnkhs.unlessolhcnviscslated)
Asall Asat
S. 30.09.2026 31.03.2026
No. Particulars (lnx\udite(I) (Audited)
A. ASSETS
(I) FinancialAssets
(a)Cash&CashEquivalents 2.8l 1.30
(b)Loans 18I.00 181.00
(c)Investments 86.08 86.08
(d)Otherfinancialassets 5.96 12711
TotalFinancialAssets 275.85 281.12
(2) NonfinancialAssets
(a)Currenttaxassets(Net) 706 I 40
(b)Othernonfinancialassets W to 02"I
TotalNon-FinancialAssets I 62
TotalAssets 8 I i .74
RN:®0
B Liabilities&Equity
Liabilities
(l) FinancialLiabilities
(a)otherllnnnciallinbilitics 1.58 I.32
TotalFinancialLiabilities L58 L32
(2) Non-finlncillLiabilities
(a)Provisions 0.45 0.45
(b)Deferredexliabilities(Net) 8.76 8.76
(c)othernon-financialLiabilities 0.00 0.36
TotalNon-FinancialLilhilities 9.zl 9.57
TotalLiabilities 10.79 10.89
(3) Equip
(a)EquityShareCqiital 50.00 50.00
(b)OtherEqvlly 219.34 221.85
TotalEqui 269.34 271.85
Ola laIlitieslnI qu I.I 8 . 4
Notes:2.CuhFlowStatementforthehillyearended-30.09.2026 (RsInLakhx.unlessotherwiserated)
HalfYear HalfYcar
endedSep endedSep
Particulars
30,2026 30.2025
(Unaudited (Unaudited)
A Cashflowfromoperatingactivities
Profitbeforelax -2.50 -2.20
Adjusunmtsfor:
StatutoryProvisions 0.00 0.00
Gainonequityinstrumentsthroughothercomprdicnsiveincome 0.00 0.00
Operatingprofitbeforeworkingcapitalchanges -2.50 -2.20
Movementinworkingcapital
Decrease/(increase)infinancialassets 4.78 0.37
Increase/(decrease)inGnaneialliablity -0.10 0.65
Cashusedinoperatingactivitiespostworkingcapitalchanges 2.17 -1.18
Incometaxpaid(net) -0.66 0.00
Netcashinflowfrom/(usedin)operatingnetivities(A) 1.51 -1.1s
B Cashflowsfrominvestingactivities
Purcahse/SaleofInvestments 0.00 0.00
Netcashinflowfrom#(usedin)investingactivities(B) 0.00 0.00
Netincrease(decrease)incashandcashequivalents(A+B) 1.51 -1.18
Cashandcashequivalentsatthebeginningoftheyear 0.20 1.38
Cashandcashequivalentsattheendoftheyear 1.7I 0.20
Nota:
3 TheabovefinancialresultshavebeenreviewedbytheAuditCommitteeandtaka onrecordbydieBoardof
Directorsofthecompanyattheirmeetingheldon02.11.2026andhavebeenreviewedbythestatutoryauditors
ofthecompany.
TheaboveFinancialResultshavebeenpreparedinaccordancewiththerecognitionandmeasurement
principleslaiddowninIndianAccountingStandards34(IndAS-34)prescribedWs133oftheCompaniesAct.
2013andotheraccountingprinciplesgenerallyacceptedinIndiaandisincompliancewiththepresentationand
disclosurerequirementsofRegulat.ion33ofSEBI(ListingObligationandDisclosureRequirements)
Regulations.2015(asamended),includingrelevantcircularsissuedbytheSEBIfromtimetotime.
5ThefinancialresultshavebeenarrivedamerconsideringprovisionforstandardassetsasperRBIguidelines.
Thefiguresofpreviousperiodshavebeamre-gmuped/:wasted/rearranged.wherevernecessary,tomakethem
6comparable.
7impactofINDASontheFairvalueofimlisxedsharesistobegivenonyearlybasisasitisnotpossibleto
calculatethefairvalueonquarterlybasis.
ForandonbehalfoftheBoardofDirac
ForOswalLeasing
E/ NEW
(K BQELHI
Place:NewDelhi
Date:02.1I.2026 ChairmanandNon-ExecuitivAUTre6
DIN:00\Q93213
549/3 4TH Floor ,Satluj Tower,
K R Aggarwal &
Cemetery Road, Opposite BPCL Petrol Pump, Civil Lines,
Ludhiana, Punjab, India. (141001)
Associates
Mobile: +91-9780019361,+91-7009333760
e-Mail: kraggarwalassociates@gmail.com
Chartered Accountants
LIMITED REVIEW REPORT
The Board of Directors
Oswal Leasing Limited
1. We have reviewed the accompanying statement of Unaudited Standalone Financial Results of OSWAL
LEASING LIMITED ("the company") for the quarter and half year ended 30th September 2026 ("the
statement") being submitted by the company pursuant to the requirements of Regulation 33 of the SEBI
(Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing
Regulations").
2. This 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 the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34") prescribed under
section 133 of the Companies Act, 2013, 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 finan
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