Unaudited Financial Result for Quarter ended Sep''26

% No. 1, Bharathi Street, West Mambalam, Chennai - 600 033. Tamilnadu 2 Mobile No.: 9840254834, 9340021728 / 9871713974, Phone: 044-42035545, RSM g Associates - CHARTERED ACCOUNTANTS E-mail: rsmassociateschennal@gmail.com LIMITED REVIEW REPORT The Board of Directors M/s.Challani Capital Limited (Formerly known as Indo Asia Finance Limited), Chennai - 600017 We have reviewed the accompanying statement of unaudited financial results of M/s.Challani Capital Limited (Formerly known as Indo Asia Finance Limited) No.15, New Giri Road, T.Nagar, Chennai — 600017, for the Quarter ended 30t September 2026. This statement is the responsibility of the Company's management and has been approved by the Board of Directors. Our responsibility is to issue a report on this financial statement based on our review. 3 We conducted our review in accordance with the Standard on Review Engagement (SRE) 2400, engagements to review financial statements issued by the institute of Chartered Accountants of India. These standards require that we plan and perform the review to obtain moderate assurance as to whether the financial statements arc free of material misstatements. A review is limited primarily to inquiries of company personnel and analytical procedure applied to financial data and thus provides less assurance thar an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Based on our review conducted as above, nothing has come to our notice that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standard and other recognized accounting practices and policies has not disclosed the information.required to be disclosed in terms of Reg.33 of the SEBI LODR, 2015, for debt securities including the manner in which it is to be disclosed, or that it contains any material misstatement. Date: 11t: November 2026 For RSM & ASSOCIATES CHARTERED ACCOUNTANTS B FIRM REGN. No: 0028138 Revto fou. RENUKA RAMESH Partner M.No. 205295 Head Office: No. B-104, 4th Floor, Sector 8, Dwaraka, New Delhi - 110 077. Ph (0): 011-4506 2895, Mobile: 098717 13974, 9354233709, E-mail: rsmnewdelhi@gmail.com Branches : Agartala « Bangalore Dehradun « ChaX ndigarh * Hyderabad *. Guntur «<+ Gt Guwahatii »« JaiJai pur * Kochii « Kolkata « Mumbai » Nagpur « Nellore Rajahmundry ¢ Shillong < Vijayawada ¢ Visakhapatnam S CHALLANI CAPITAL LIMITED (FORMERLY KNOWN AS INDO ASIA FINANCE LIMITED) NO. 15, NEW GIRI ROAD, T. NAGAR, CHENNATI - 600 017 UNAUDITED FINANCIAL RESULTS FOR THE QUART R ENDED 30th SEPTEMBER 2026 (Rs. In Lakhs) Quarter-Ended Half-Year Ended Year Ended 30.09.2026 | 30.06.2026 | 30.00.2025 | 30.09.2026 | 30.09.2025 | 3L03.2026 SL No._[Particulars (Unaudited) | (Unaudited)| (Unaudited) | (Unaudited) | (Unaudited) | (Audited) [Revenue From Operation 0] Income from operation 23.82) 22.04 3422 45.86 77.66 136.43 Others 1000} 1161 134 21.61 3234 61.53 () Jrotl Revenue From Operations @ 33.87) 33.65 35.55 67.47 109.99 197.96 (1) JOther Income. 0.39 0.39 - 078 - 0.20 (1) |Total Income ()+(IT) 3421 34.04 35.55 68.25 109.99 198.16 [Expenses G [rinance Cost - = . - (i) [Fee&s Commission expenses - - - - (i) |Hmploce benefit expenses 5.0 461 840 9.60 1620 2825 (i) [Depreciation, amortization and impirement 0.10f 0.10 0.10 0.20 0.20 0.40 () [provisions and Write arts 614 444 941 10.58 30.81 ) Jorher expenses 771 783 12.68 1554 3248 5475 (1V) _|Totl expenses 19.03 16.98 30.59 36.01 60.64 12321 (V) [Profit / (Loss) before exceptional items and tax (I1)-(IV) 1517 17.06 497 3223 49.36 7495 1 frsceprional items V) [Profit / (Loss) before tax (V)-(VI) 1517 17.06 497 3223 49.36 7495 (VI JTax expense (1) JCurrent Tax @ [Deffered Tax () [Tax adjusiment for cardier years. (1X) |Profit / (Loss) for the period 1517 17.06 4.97 3223 49.36 74.95 ) [Share of Profic /(Lose) of associates &0 |Minority interest (XII) Jprofit/(lose) of associates (IX+(X)+(XI) 15.17 17.06 4.97 3223 149.36 74.95 (NI |Other Comprehencive Income @ [teems that will not be cechissificd to profit or loss G foss (X1V) [Paid-up equity share capital (Face value Rs. 10/- per sharc 1,500.00 | 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 (VD) fOther equity (VD) [Eamings per equity share (Not annualised for the interim periods) [Basic (Rs.) 0.10 011 0.03 021 033 0.50 [Diluted (Rs.) 0.10 0.1 0.03 0.21 033 0.50 Tor and on behalf of the Board for CHALLANI CAPITAL LIMITED D CHALLANI MANAGING DIRECTOR (DIN: 00052216 Place : Chennai Date : 11-11-2026 CHALLANI CAPITAL LIMITED (FORMERLY KNOWN AS INDO ASIA FINANCE LINITED) NO. 15, NEW GIRI ROAD, T. NAGAR, CHENNAI - 600 017 UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30th SEPTEMBER 2026 (Rs. In Lakhs) Statement of Assets and Liabilities As at As at As at 30.09.2026 | 30.06.2026 | 31.03.2026 SLNo |Particulars (Unaudited) | (Unaudited) | (Audited) ASSETS (1) [Financial Assets (1) |Cash & Cash equivalents 230.40) 214.17 171.63 (b) |Bank Balance other than () above : - . (¢) |Derivative Financial Instruments B . R (@ [Receivables () Other Receivables - . - (& |Loans 593.18 534.19 ® [iavestments 3.93 3.03 @ [Other Financial Assets 458 418 2 |Non-financial Assets (2) |Current Tax Assets (Ner) 129.86) 129.86 143.83 () |Deffered Tax Assets (Ne) 42,61 42.61 42.61 (c) [investment Poperty 1957 19.57 19.57 (@ |Property Plant and Equipments 10.70] 1090 10.90 © |Other Intangible Assets . . (0 |Other non-finaacial Assets 16.61 19.03 35.11 [Total Assets 1,051.44 1,027.16 965.06 LIABILITIES AND EQUITY LIABILITY (1) |Financial Liabilities (2) |Derivative Financial Tostruments - - ) [Payables (I) Trade Payables () Total outstanding dues of Micro and Small Enterprises - - - (il) Toral ourstanding dues of creditors other than Micro and Small Enterprises e ) (IT) Other Payables (i) Total outstanding dues of Micro and Small Enterpsises - - (if) Total outstanding dues of creditors other than Micro and Small Enterprises 1.75) 1.58 2.74 (c) [Debt Securities . (@) [Borrowings Other than Debt Securities 54.57) 44,02 - © |Deposits . . @ [Subordinared liabilities = (@ |Other Financial Liabilities 2.74 259 171 2) |Non Financial Liabilities (a) |Other non-financial Liabilities 150,52 13036 133.64 ® |Provision : = EQUITY (@) [Equity Shaze Capital 1,500.00 1,500.00 1,500.00 () _|Other Bquity -638.15 -651.40] 673.03 Total Liability] 1,051.44 1,027.16 965.06 The company has adopted Indian Accounting Standards (Tnd AS) notified under Sec.133 of the Companies Act- 2013 (the Act) read with the companies (Indian Accounting Standazds) Rules,2015 from O1st, April, 2018 and the cffective date of such transition is Olst April,2017. Such transition has been carried out from the erstwhile Accounting Standards notified under the Act, read with relevant rules issued there under and guidelines issued by the Reserve Bank of India (RBI) (Collectively referred to as 'the Previous GAAPY). The figures have been presented in accordance with the format prescribed for financial statements for a Non-Banking finance company (NBEC) whose financial statements aze drawn up in compliance of the Companies (Indian Accounting Standards) Rule, 2015, in Division 111 of notification No. GSR 1022 (E) cated 11th ,October 2018, issued by the Ministry of Corporate Affairs, Government of India. The above results have been reviewed by the Audit Commirtee and approved by the Board of Dircctors ar their respective meetings held The Company is primarily engaged in the business of financinThge Company has identified two reportable segments viz:(s) Financing Activities, and (b) Supply Chain and Trade Facilitation Services. The operating segements have been identified having regard to the nature of activities, risk and retura characteristics, arganizational structure and internal mangement reporting systems in accordancen with Ind AS 108 Operating Segment Reposting. Other income Includes recovery of bad debts previously written off. In accordance with the requirements of reg [Showing first 8,000 characters — download PDF for full document]