Decillion Finance Q2 profit rises to Rs 22.76 lakh year-on-year

Decillion Finance Limited, referred to as Decillion Finance, reported total comprehensive income of Rs 22.76 lakh for the quarter ended September 30, 2026, up from Rs 21.60 lakh a year earlier. Interest income rose to Rs 34.15 lakh from Rs 27.06 lakh, while finance cost increased to Rs 2.18 lakh from Rs 1.06 lakh.

How did Decillion Finance perform in Q2 FY27?

Decillion Finance reported total comprehensive income of Rs 22.76 lakh in Q2 FY27, Rs 1.16 lakh above the Rs 21.60 lakh recorded in the quarter ended September 30, 2025. Profit before exceptional items and tax rose to Rs 30.41 lakh from Rs 27.21 lakh, while total tax expense was Rs 7.65 lakh in the latest quarter.

Total revenue increased to Rs 35.32 lakh from Rs 31.49 lakh in the prior-year quarter. Revenue from operations was Rs 34.59 lakh, comprising Rs 34.15 lakh of interest income and a Rs 0.44 lakh net gain on fair-value changes, while other income declined to Rs 0.73 lakh from Rs 4.30 lakh.

Decillion Finance reported basic earnings per share of Rs 0.68 in Q2 FY27, compared with Rs 0.60 a year earlier. Diluted earnings per share were Rs 0.65, versus Rs 0.80, and the filing states that both measures are not annualised; paid-up equity share capital remained Rs 3.50 crore, with a face value of Rs 10 per share.

What drove Decillion Finance's quarterly revenue increase?

Decillion Finance's interest income increased by Rs 7.09 lakh year on year to Rs 34.15 lakh, accounting for the main movement in quarterly operating revenue. Net gain on fair-value changes also rose to Rs 0.44 lakh from Rs 0.13 lakh, although the Rs 3.57 lakh fall in other income partly offset those gains.

Sequentially, interest income rose from Rs 22.81 lakh in the quarter ended June 30, 2026 to Rs 34.15 lakh in the September quarter. Total revenue increased from Rs 23.00 lakh to Rs 35.32 lakh, while profit before exceptional items and tax rose from Rs 10.36 lakh to Rs 30.41 lakh.

Total expenses were Rs 4.90 lakh in Q2 FY27, down from Rs 12.64 lakh in Q1 FY27. Listing fees declined to Rs 1.29 lakh from Rs 4.13 lakh and employee-benefit expense fell to Rs 2.47 lakh from Rs 2.77 lakh, while finance cost was Rs 2.18 lakh against Rs 2.23 lakh in the June 2026 quarter.

How did Decillion Finance's first-half earnings change?

Decillion Finance reported total revenue of Rs 58.32 lakh for the six months ended September 30, 2026, compared with Rs 58.78 lakh in the corresponding 2025 period. Interest income increased to Rs 56.96 lakh from Rs 54.34 lakh, but other income was Rs 0.73 lakh against Rs 4.31 lakh in the prior-year half.

Profit before exceptional items and tax declined to Rs 40.77 lakh from Rs 42.61 lakh in the previous first half. Total comprehensive income was Rs 30.51 lakh, below Rs 35.88 lakh a year earlier, while total tax expense increased to Rs 10.26 lakh from Rs 8.81 lakh.

Finance cost for the six-month period was Rs 4.41 lakh, compared with Rs 2.10 lakh in the corresponding period. The notes state that other comprehensive income or loss reflects fair valuation of non-current investments and related income taxes, and these amounts will not be reclassified to profit or loss.

What do Decillion Finance's cash flow and balance-sheet figures show?

Decillion Finance generated Rs 14.39 lakh of cash from operations before tax in the half year ended September 30, 2026, compared with a Rs 38.58 lakh cash outflow in the prior-year period. After tax expense of Rs 10.26 lakh, net cash generated from operating activities was Rs 4.13 lakh, against net cash used of Rs 47.38 lakh a year earlier.

Working-capital movements included a Rs 63.13 lakh increase in investments and a Rs 14.59 lakh decrease in loans during the latest half year. In the corresponding 2025 period, investments increased by Rs 1.77 crore and loans decreased by Rs 81.73 lakh; the cash-flow statement records no separate investing cash flow in either period.

Cash and cash equivalents rose to Rs 1.19 lakh on September 30, 2026 from Rs 0.26 lakh at the beginning of the half year. Decillion Finance reported Rs 12.75 crore of investments and Rs 16.90 lakh of loans at September 30, 2026, while the comparable closing cash balance on September 30, 2025 was Rs 4.54 lakh.

What governance and review changes did Decillion Finance disclose?

Decillion Finance's board approved the unaudited quarterly and half-yearly results on November 13, 2026, after review by its audit committee. MGSA & Company conducted a limited review of the quarter and six months ended September 30, 2026 under Indian Accounting Standards, or Ind AS, rather than a full audit.

The reviewer stated that nothing had come to its attention indicating that the financial statement was materially misstated or failed to disclose information required under the listing regulations. The report explains that a limited review provides moderate assurance and has a narrower scope than an audit.

Decillion Finance also disclosed the resignations of Pooja Kalanouria and Vidhu Bhushan Verma as non-executive independent directors on November 13, 2026. The company reconstituted its audit, nomination and remuneration, and stakeholders relationship committees, with Diksha Sharma named chairperson of all three committees.

Conclusion

Decillion Finance's September 2026 quarter produced higher total comprehensive income of Rs 22.76 lakh as interest income rose by Rs 7.09 lakh year on year to Rs 34.15 lakh. The first-half comparison was different: total comprehensive income declined by Rs 5.37 lakh to Rs 30.51 lakh, as lower other income and higher tax expense outweighed the increase in interest income.

The filing does not disclose a profit target or a date for the next result announcement. Subsequent disclosures can be assessed for the operating trend in interest income and finance cost, which were Rs 56.96 lakh and Rs 4.41 lakh respectively in the first half, and for any further governance updates following the November 13, 2026 committee reconstitution.