Haryana Capfin posts Rs 85.91 crore comprehensive income

Haryana Capfin Limited reported total comprehensive income of Rs 85.91 crore for the quarter ended 30 September 2026, reversing a Rs 46.40 crore comprehensive loss a year earlier. The result combined Rs 4.74 crore of net profit with Rs 81.17 crore of other comprehensive income, principally from investment fair-value changes.

What drove Haryana Capfin's comprehensive income reversal?

Haryana Capfin's reversal was driven by Rs 81.17 crore of other comprehensive income, or OCI, in the September 2026 quarter, compared with an OCI loss of Rs 50.82 crore in the September 2025 quarter. The company recorded a Rs 94.72 crore gain from changes in the fair value of investments, whereas this line showed a Rs 97.53 crore loss a year earlier. Income tax relating to the disclosed OCI items was a Rs 13.54 crore charge in the latest quarter, compared with Rs 46.71 crore in the year-earlier quarter.

The gain also exceeded the preceding quarter's Rs 54.07 crore OCI, when the fair-value change in investments was Rs 23.83 crore and the related tax line was Rs 30.23 crore. As a result, total comprehensive income rose from Rs 53.31 crore in the June 2026 quarter to Rs 85.91 crore in the September 2026 quarter. The statement classifies the investment fair-value movement within items that will not be reclassified to profit or loss.

How did quarterly profit compare with prior periods?

Haryana Capfin earned Rs 4.74 crore in profit for the September 2026 quarter, up from Rs 4.42 crore in the September 2025 quarter and reversing a Rs 76.04 lakh loss in the June 2026 quarter. Profit before tax was Rs 6.08 crore, compared with Rs 5.91 crore a year earlier and a Rs 76.04 lakh pre-tax loss in the preceding quarter. Basic and diluted earnings per share were Rs 9.10, against Rs 8.49 a year earlier and a loss per share of Rs 1.46 in June 2026.

Revenue from operations was Rs 6.68 crore, entirely comprising dividend income, compared with Rs 6.05 crore in the year-earlier quarter. Total expenses increased to Rs 59.77 lakh from Rs 14.75 lakh, with finance cost rising to Rs 44.73 lakh from Rs 0.02 lakh. Employee-benefit expense declined to Rs 13.04 lakh from Rs 13.95 lakh, while other expenses were Rs 2 lakh, compared with Rs 1.17 lakh in September 2025.

For the half year ended 30 September 2026, Haryana Capfin reported Rs 3.98 crore of profit, lower than Rs 4.46 crore in the corresponding previous half year. Revenue from operations was Rs 6.68 crore versus Rs 6.28 crore, while total expenses rose to Rs 1.36 crore from Rs 32.29 lakh. The half-year result included Rs 88.05 lakh of finance cost, compared with Rs 0.02 lakh in the prior-year period.

Which balance-sheet figures changed by September 2026?

Haryana Capfin's total assets increased to Rs 512.38 crore at 30 September 2026 from Rs 394.44 crore at 31 March 2026, principally reflecting investments of Rs 512.09 crore versus Rs 373.91 crore. Other financial assets fell to Rs 4.46 lakh from Rs 20.17 crore over the same period. Cash and cash equivalents declined to Rs 2.02 lakh from Rs 13.85 lakh.

Other equity rose to Rs 427.59 crore at 30 September 2026 from Rs 288.37 crore at the preceding financial year-end, taking total equity to Rs 432.80 crore from Rs 293.58 crore. Equity share capital was unchanged at Rs 5.21 crore. The increase in other equity coincided with the Rs 139.22 crore total comprehensive income reported for the half year, although the statement does not provide a separate reconciliation of every movement in equity.

Haryana Capfin's borrowings decreased to Rs 16.76 crore from Rs 21.71 crore at 31 March 2026, while other financial liabilities increased to Rs 90.73 lakh from Rs 7.37 lakh. Net deferred tax liabilities fell to Rs 61.13 crore from Rs 77.82 crore. The company identifies itself as a non-banking financial company, or NBFC, with one reportable segment: investment and financing.

What does the half-year cash flow show?

Haryana Capfin generated Rs 13.72 crore of net cash from operating activities in the half year ended 30 September 2026, following a Rs 55.05 lakh operating cash outflow for the year ended 31 March 2026. The half-year operating figure included Rs 20.12 crore from changes in other assets and a Rs 4.13 crore outflow from other current liabilities. Direct income tax paid was Rs 1.80 crore.

Investing activities used Rs 12.95 crore in the half year, including Rs 19.64 crore spent on non-current investments, partly offset by Rs 6.68 crore of dividends received. Financing activities used Rs 88.05 lakh, entirely shown as interest paid. Together, operating, investing and financing flows reduced cash and cash equivalents by Rs 11.83 lakh to Rs 2.02 lakh at 30 September 2026.

The cash-flow statement shows no current-investment purchases or sale proceeds for the half year ended 30 September 2026. In contrast, the year ended 31 March 2026 included Rs 10.05 crore of current-investment purchases and Rs 18.32 crore of proceeds from their sale. The latest half-year statement also records no proceeds from sale of land, while the prior financial year recorded Rs 6.50 crore on that line.

Conclusion

Haryana Capfin's September 2026 quarterly comprehensive result was shaped mainly by the direction of investment valuations rather than by its Rs 4.74 crore quarterly net profit. The shift from a Rs 50.82 crore OCI loss a year earlier to an Rs 81.17 crore OCI gain produced Rs 85.91 crore of total comprehensive income, while revenue from operations increased to Rs 6.68 crore from Rs 6.05 crore.

The filing does not disclose a target, plan or scheduled next reporting date. Subsequent results will clarify whether the Rs 512.09 crore investment base continues to generate fair-value gains or losses, while finance cost of Rs 88.05 lakh for the first half and cash of Rs 2.02 lakh at 30 September 2026 remain reported items to track.