BSEResult2d ago · 14 Aug 2026, 06:07 pm

We are submitting herewith the Un-audited Standalone and Consolidated Financial Results of the Company along with limited Review Report of Statutory Auditor for the quarter ended June 30, 2026

Available Finance Ltd · 531310

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Available Finance Ltd has submitted its un-audited standalone and consolidated financial results for the quarter ended June 30, 2026, along with a limited review report by the auditors. The results were approved by the audit committee and the board of directors.

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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk2/10
Liquidity Impact5/10
Market Sentiment5/10

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Available Finance Ltd - 531310 - Submission Of Un-Audited Financial Results Of The Company For The Quarter Ended June 30, 2026

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AVAILABLE FINANCE LIMITED www.availablefi nance.in AFL/BSE /2026-27 Date: 14th August, 2026 Online Filing at www.listing.bseindia.com The General Manager DCS-CRD BSE LIMITED DalaI Street, Fort Mumbai-400001, MH BSE CODE: 531310 Sub: Submission of Un-Audited Financial Results (Standalone & Consolidated) of the Company along with Limited Review Report for the Quarter Ended 30th June, 2026, Pursuant to Regulation 33(3)(d) of SEBI (LODR) Regulations, 2015 Dear Sir, Pursuant to Regulation 33(3)(d) of SEBI (LODR) Regulations, 2015, We are pleased to submit the Un-Audited Standalone and Consolidated Financial Results of the Company for the Quarter ended 30th June, 2026 and Limited Review Report by the Auditors on Un-audited Financial Results for the Quarter ended 30th June, 2026, which were also approved by the Audit Committee and the Board of Directors of the Company at their meeting held today i.e. on Friday, 14th August, 2026 at 4:30 p.m. and concluded at 05 :45 p.m.. We are also in the process of filing the aforesaid financial results in the form of Integrated XBRL within the stipulated time and same shall also be hosted at the website of the company. The Audited Financial Results of the Company will also be published in widely circulated English and Hindi (Vernacular) Newspaper in the prescribed format for that purpose. You are requested to take on record the aforesaid information. Thanking You Yours fai For, Ava !Idhey!I i n a n c e ][J i Ir1cI i I .Sahaj 11 It(1 le Director & CFO bBQ DIN: 11806119 Encls: a/a VINOD\7 Regd. omce: Agarwal House, 5 Yeshwant COIOnYl Indore 452003 MP AGARWA L Email: cs(a)avai{ablefinance.in 1C IN : L67120MP1993PLC007481 GROUP Phone: 0731-4714000 1F ax: 0731-2531388 el \ kl FT + + f I '\ I I S Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results of the Company Pursuant to the Requlation 33 of the SEBI (Listinq Obliqations and Disclosure Requirements) Requlations, 2015 (as amended) To the Board of Directors of Available Finance Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results ('the Statement') of Available Finance Limited ('the Company’) for the quarter and period ended 30th June, 2026 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 the 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’), 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 Engagements (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 be aware of all significant matters that might be identified in an audit. Ac we do not express an audit opinion at TBR’S 'fea AC SAP JAIN & ASSOCIATES 209, Morya Centre, 16 Race Course Road, Opposite Basket Ball Complex, Indore 452003 (M.P) Mobile: 7045687363, 8120658336, E-mail: sapjainasssociates@gmail.com t\ \ kIF+ + + C I • \ t I by 4. Based on 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. 5. Other Matter: The Limited Review Report for the quarter and period ended 30th June, 2025, included in the accompanying Statement, was reviewed by the previous Statutory Auditors, Mahendra Badjatya & Co., whose report dated 14.08.2025 expressed an unmodified conclusion on those interim financial results. For SAP Jain & Associates Cha rte FRN: 0 D\TOR'S CA Nik Partl 'c; AC M.No. 4296 ICAI UDIN: 26429690PUPIFD3791 Date: 14.08.2026 Place: Indore SAP JAIN & ASSOCIATES 209, Morya Centre, 16 Race Course Road, Opposite Basket Ball Complex, Indore 452003 (M.P) Mobile: 7045687363, 8120658336, E-mail: sapjainasssociates@gmail.com AVAILABLE FINANCE LIMITED www.availablefi nance.in AVAILABLE FINANCE LIMITED Statement of Standalone Un-audited Financial Results for the quarter ended on 30th June, 2026 Quarter Ended Year Ended s. No. 1Particulars 30/06/2026 31/03/2026 30/06/2025 31/03/2026 (Unaudited) (Audited) (Unaudited) {Audited) Interest Income 15.09 15.53 14.84 60.47 ITotal Revenue from operations (1) 15.09 15.53 14.84 60.47 (11) Other Income 0.00 0.00 0.03 0.00 (II1) ITotal Income (1+11) 15.09 15.53 14.87 60.47 (IV) Expenses Employee Benefits Expenses 2.88 4.01 2.63 12.05 Depreciation. amortization and impairment 0.08 0.10 0.04 0.26 Others expenses 3.44 2.61 7.58 17.05 Total Expenses (IV) HO 6.72 m2 W9 m m m (V) Profit / (loss) before exceptional items and tax (III-IV) a6 (VI) Exceptional items 0.00 0.00 0.00 0.00 m m m (VII) IProfit/(loss) before tax (V-VI ) (VIII) ITax Expenses Current Tax 2.17 2.26 1.20 7.91 Deferred Tax 0.01 (0.03) 0.01 (0.05) - Taxation for earlier years M0.00 0.00 0.00 0.94 Total Tax Expense 2.23 n2 8.80 (IX) Profit/ (loss) for the period / year (VII-VIII) m5 W5 m2 (X) Other Comprehensive Income / (Loss) (i) Items that will not be reclassified to profit or loss 24.17 (22.23) 37.28 (26.36) (A) b(ii) Income tax relating to items that will not be reclassifiedl 3.02 (2.78) 8.44 0.49 to profit or loss (i} Items that will be reclassified to profit or loss 0.00 0.00 0.00 0.00 (B) 1(ii) Income tax relating to items that will be reclassified taI 0.00 0.00 0.00 0.00 profit or loss O net th e or f tC axomprehensive Income / (loss) for the period I yeal 21.15 (19.45) 28.82 (26.85) , v„ ITotal Comprehensive Income / (IOSS) for the period / yea 27.66 (12.87) 32.23 (4.54) \'"I Inet of tax (IX+X) (XII) Paid'up Share Capital of the Company (Face Value Rs.10/-) 1020.37 1020.37 1020.37 1020.37 (XIII) IReserves excluding revaluation reserves 754.48 747.97 729.07 747.97 (XIV) IEarnings per equity share Basic (Rs.) 0.06 0.06 0.03 0.22 Diluted (Rs.) 0.06 0.06 0.03 0.22 Notes: 1 The above standalone results were reviewed by the Audit Committee and thereafter have been adopted by the Board at its meeting held on 14.08.2026. The standalone financial results for the year ended March 31, 2026 have been reviewed by the Statutory Auditors. 2. The above financial results are prepared in compliance with Indian Accounting Standards ("IND-AS") as notified under Section 133 of the Companies Act, 2013 ("the Act") [Companies (Indian Accounting Standards) Rules. 2015] as amended and accordingly these financial results have been prepared in accordance with the recognition and measurement principals laid down in the IND AS 34 Interim Financial Reporting prescribed under section 133 of the Companies Act. 2013 read with relevant [Showing first 8,000 characters — download PDF for full document]