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 | Standalone |
| 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 |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | No |
| No. of times funds raised during the quarter | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No | No such transactions during the reporting quarter |
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 | Standalone | Standalone |
| 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 | 0 |
| 15 | Total profit (loss) for period | 187.63 | 635.89 |
| 16 | Other comprehensive income net of taxes | 274.54 | 650.34 |
| 17 | Total Comprehensive Income for the period | 462.17 | 1286.23 |
| 18 | Total profit or loss, attributable to |
| Profit or loss, attributable to owners of parent | | |
| Total profit or loss, attributable to non-controlling interests | | |
| 19 | Total Comprehensive income for the period attributable to |
| Comprehensive income for the period attributable to owners of parent | | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | | |
| 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 | 3.12 | 10.58 |
| Diluted earnings per share from continuing operations | 3.12 | 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 | 3.12 | 10.58 |
| Diluted earnings per share | 3.12 | 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 | Standalone | Standalone |
| 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 |