General information about company
Scrip code*		530289
NSE Symbol*		NOTLISTED
MSEI Symbol*		NOTLISTED
ISIN*		INE102F01015
Name of company		S P CAPITAL FINANCING LTD
Type of company		Main Board
Class of security		Equity
Date of start of financial year		01-04-2025
Date of end of financial year		31-03-2026
Date of board meeting when results were approved		10-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		02-02-2026
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		Third quarter
Nature of report standalone or consolidated		Consolidated
Whether results are audited or unaudited for the quarter ended		Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended		Unaudited
Segment Reporting		Single segment
Description of single segment		Financial Activities
Start date and time of board meeting		10-02-2026 12:30
End date and time of board meeting		10-02-2026 15:15
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification		Not applicable

Financial Results – NBFC
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations
(i)	Interest Income	85.59	231.78
(ii)	Dividend Income	10.22	58.57
(iii)	Rental Income	0	0
(iv)	Fees and commission Income	0	0
(v)	Net gain on fair value changes	257.85	847.27
(vi)	Net gain on derecognition of financial instruments under amortised cost category	0	0
(vii)	Sale of products (including Excise Duty)	0	0
(viii)	Sale of services	0	0
(ix)	Other revenue from operations
	Total other revenue from operations
	Total Revenue From Operations	353.66	1137.62
	Other income	70.77	118.07
	Total income	424.43	1255.69
2	Expenses
	Cost of materials consumed	0	0
	Purchases of stock-in-trade	0	0
	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
	Employee benefit expense	14.99	38.81
	Finance costs	132.58	374.56
	Depreciation, depletion and amortisation expense	0	0
	Fees and commission expense	0	0
	Net loss on fair value changes	0	0
	Net loss on derecognition of financial instruments under amortised cost category	0	0
	Impairment on financial instruments	0	0
(f)	Other expenses
1	Other expenses	13.64	41.35
	Total other expenses	13.64	41.35
	Total expenses	161.21	454.72
3	Total profit before exceptional items and tax	263.22	800.97
4	Exceptional items	0	0
5	Total profit before tax	263.22	800.97
6	Tax expense
7	Current tax	0	5.2
8	Deferred tax	75.59	159.88
9	Total tax expenses	75.59	165.08
10	Net Profit Loss for the period from continuing operations	187.63	635.89
11	Profit (loss) from discontinued operations before tax	0	0
12	Tax expense of discontinued operations	0	0
13	Net profit (loss) from discontinued operation after tax	0	0
14	Share of profit (loss) of associates and joint ventures accounted for using equity method	-0.45	0.48
15	Total profit (loss) for period	187.18	636.37
16	Other comprehensive income net of taxes	274.54	650.34
17	Total Comprehensive Income for the period	461.72	1286.71
18	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
19	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
20	Details of equity share capital
	Paid-up equity share capital	601.22	601.22
	Face value of equity share capital	10	10
21	Reserves excluding revaluation reserve
22	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings per share from continuing operations	3.11	10.58
	Diluted earnings per share from continuing operations	3.11	10.58
ii	Earnings per equity share for discontinued operations
	Basic earnings per share from discontinued operations	0	0
	Diluted earnings per share from discontinued operations	0	0
ii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings per share	3.11	10.58
	Diluted earnings per share	3.11	10.58
23	Debt equity ratio			Textual Information( 1) &
24	Debt service coverage ratio			Textual Information( 2) &
25	Interest service coverage ratio			Textual Information( 3) &
26	Disclosure of notes on financial results

Other Comprehensive Income
Date of start of reporting period		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be Reclassified to Profit or Loss	363.10	801.60
	Total Amount of items that will not be reclassified to profit and loss	363.10	801.60
2	Income tax relating to items that will not be reclassified to profit or loss	88.56	151.26
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0.00	0.00
5	Total Other comprehensive income	274.54	650.34

General information about company

Financial Results – NBFC

Other Comprehensive Income