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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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
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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
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