SBFC Finance reported net profit of ₹138.87 crore for the quarter ended 30 September 2026, up 27.25% from a year earlier. Revenue from operations increased 33.01% to ₹546.39 crore. Its board approved the unaudited quarter and half-year results on 24 October.
The increase in earnings needs to be read alongside the loan-quality figures. Gross non-performing assets, a measure of loans classified as impaired before the relevant loss allowance, were lower than a year earlier. The net ratio was slightly higher over the same period, although both ratios improved from June.
The verified quarterly figures
| Measure | Verified figure / comparison | Official evidence |
|---|---|---|
| Reporting period and approval | Quarter ended 30 September 2026; board approval 24 October 2026 | Results filing, PDF pp.1–4 and 10 |
| Revenue from operations | ₹546.39 crore; prior-year quarter ₹410.78 crore | Results filing, PDF pp.1–4 and 10 |
| Reported profit after tax | ₹138.87 crore; prior-year quarter ₹109.14 crore | Results filing, PDF pp.1–4 and 10 |
| Year-on-year changes | Revenue +33.01%; profit +27.25%, calculated from unrounded filing figures | Results filing, PDF pp.1–4 and 10 |
| Basic and diluted EPS | ₹1.25 each; quarterly figure, not annualized | Results filing, PDF pp.1–4 and 10 |
| Assets under management | ₹12,592 crore; issuer reports +27% year-on-year and +6% quarter-on-quarter | Investor presentation, PDF pp.1 and 4 |
| Gross non-performing assets | 2.64%; June 2026 2.66%, September 2025 2.77% | Results filing, PDF pp.1–4 and 10 |
| Net non-performing assets | 1.54%; June 2026 1.55%, September 2025 1.51% | Results filing, PDF pp.1–4 and 10 |
| Review status | Unaudited interim financial results, accompanied by a limited review report | Results filing, PDF pp.1–4 and 10 |
| Earnings-call schedule | 26 October 2026, 9:30 a.m. IST; scheduled, not yet held at observation | Investor presentation, PDF pp.1 and 4 |
Why ₹138.87 crore and ₹139 crore are consistent
The financial statement is presented in millions of rupees, not crores. Quarterly net profit of ₹1,388.74 million converts to ₹138.874 crore by dividing by 10, or ₹138.87 crore rounded to two decimal places. The presentation rounds that same quarterly result to ₹139 crore. This is a precision difference, not reported profit versus adjusted profit.
The year-on-year profit calculation is (1,388.74 ÷ 1,091.35 − 1) × 100 = 27.25%, rounded. The revenue calculation is (5,463.87 ÷ 4,107.84 − 1) × 100 = 33.01%. These calculations use the unrounded million-rupee amounts, rather than rounded crore figures.
Quarterly profit is not the half-year total
For the six months ended September, the filing reports profit of ₹2,689.97 million, equivalent to ₹269.00 crore when rounded. That covers April–September, not the September quarter alone. The previous-year half-year amount was ₹2,100.26 million, or ₹210.03 crore rounded. Quarterly basic and diluted earnings per share were both ₹1.25; the filing explicitly says the quarterly and half-year EPS figures are not annualized.
The company’s presentation puts assets under management at ₹12,592 crore, up 27% year-on-year and 6% from June. AUM describes the managed asset portfolio; it is not quarterly revenue, profit or the value of new loan disbursements.
Credit quality adds an important qualification
Gross NPA was 2.64%, compared with 2.66% in June and 2.77% in September 2025. Net NPA was 1.54%, compared with 1.55% and 1.51%, respectively. It would therefore be inaccurate to say both measures improved year-on-year. Net NPA reflects the specified loss allowance adjustment and uses a different denominator from gross NPA; the two ratios should not be substituted for each other.
The exact sources are SBFC’s financial-results filing and its Q2 investor presentation. These interim results underwent a limited review, which has a narrower scope than a full audit. The scheduled 26 October earnings call may provide further company commentary; it had not occurred at this source check. No market-price reaction, investment return or future earnings outcome is established here.
Official documents checked: . Both documents are from SBFC Finance, not two independent reports.
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