ARC Finance Limited has announced the outcome of its Board Meeting held on November 12, 2026. The Board approved the company’s unaudited financial results (standalone) for the quarter and half-year ended September 30, 2026. An Independent Auditors’ Limited Review Report for these results has also been adopted. The financial statements show a profit of ₹17.61 Lakh for the quarter ended September 30, 2026, compared to ₹16.70 Lakh in the previous year.
ARC Finance Board Approves Q2 FY27 Financials
ARC Finance Limited convened its Board Meeting on November 12, 2026, where it formally approved the unaudited financial results for the second quarter and the half-year ended September 30, 2026. The approval signifies a key step in the company’s financial reporting cycle, providing stakeholders with an overview of its performance during the period.
Key Financial Highlights for Q2 FY27
The unaudited financial results reveal a profit after tax from continuing operations of ₹17.61 Lakh for the quarter ended September 30, 2026. This compares to a profit of ₹16.70 Lakh reported for the corresponding quarter of the previous fiscal year. The total income for the quarter stood at ₹702.36 Lakh, with total expenses amounting to ₹678.57 Lakh.
Half-Yearly Performance
For the half-year ended September 30, 2026, ARC Finance Limited reported a profit after tax from continuing operations of ₹34.31 Lakh. The total income for the half-year was ₹886.71 Lakh, against total expenses of ₹840.35 Lakh.
Auditor’s Review
In conjunction with the financial results, the Board also adopted the Limited Review Report provided by the company’s statutory auditors. This report confirms that the financial statements have undergone a review process to ensure their accuracy and compliance with accounting standards.
Balance Sheet Snapshot (September 30, 2026)
As of September 30, 2026, the company’s total assets amounted to ₹10,725.13 Lakh. The equity attributable to owners of the parent stood at ₹9,928.45 Lakh, comprising an equity share capital of ₹8,715.10 Lakh and other equity of ₹1,213.35 Lakh. Total liabilities were reported at ₹796.68 Lakh.
Cash Flow Summary
The unaudited Cash Flow Statement for the half-year ended September 30, 2026, shows a net cash flow from operating activities of ₹179.88 Lakh. Investing activities resulted in a net cash outflow of (₹103.22) Lakh, primarily due to the purchase of investments. Financing activities did not involve any significant cash flow during the period. The net increase in cash and cash equivalents for the period was ₹76.66 Lakh, leading to a closing balance of ₹126.57 Lakh.
Source: BSE
