Smart Finsec Income Statement

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Interest and Dividend Income	8.21	7.84	6.21	1.82	3.09	5.22
Total Interest Expense	0.03	-	0.01	0.02	0.04	0.96
Net Interest Income	8.18	7.84	6.2	1.8	3.05	4.26
Gain (Loss) on Sale of Investments	-	-	0.02	-0.25	0.1	2.42
Other Revenue	10.82	15.84	244.49	305.97	505.01	224.56
Revenue Before Loan Losses	19.03	23.68	250.7	307.52	508.16	231.24
Revenue	19.03	23.68	250.7	307.52	508.16	231.24
Revenue Growth (YoY)	-30.81%	-90.56%	-18.48%	-39.48%	119.75%	142.91%
Salaries & Employee Benefits	4.07	4.32	2.7	1.13	1.07	0.92
Cost of Services Provided	0.55	2.13	215.49	285.8	459.72	224.74
Other Operating Expenses	1.53	1.53	1.09	0.85	1.18	0.59
Total Operating Expenses	6.29	8.53	219.83	288.33	462.51	226.8
Operating Income	12.73	15.15	30.88	19.19	45.65	4.44
EBT Excluding Unusual Items	12.59	15.01	30.88	19.19	45.64	4.44
Gain (Loss) on Sale of Investments	-	-	-	-	-0.15	-
Pretax Income	12.59	15.01	30.88	19.19	45.5	4.44
Income Tax Expense	2.48	3.27	7.22	5.07	10.91	-0.04
Net Income	10.12	11.74	23.65	14.13	34.58	4.47
Net Income to Common	10.12	11.74	23.65	14.13	34.58	4.47
Net Income Growth	-32.56%	-50.37%	67.45%	-59.16%	672.88%	31.45%
Shares Outstanding (Basic)	30	30	30	30	30	30
Shares Outstanding (Diluted)	30	30	30	30	30	30
Shares Change (YoY)	-1.54%	-	-	-	-	-
EPS (Basic)	0.34	0.39	0.79	0.47	1.15	0.15
EPS (Diluted)	0.34	0.39	0.79	0.47	1.15	0.15
EPS Growth	-31.77%	-50.53%	67.75%	-59.13%	671.01%	32.00%
Free Cash Flow	-	26.7	26.5	-5.05	46.75	-48.66
Free Cash Flow Per Share	-	0.89	0.88	-0.17	1.56	-1.62
Operating Margin	66.93%	63.98%	12.31%	6.24%	8.98%	1.92%
Profit Margin	53.18%	49.58%	9.44%	4.59%	6.81%	1.93%
Free Cash Flow Margin	-	112.78%	10.57%	-1.64%	9.20%	-21.04%
Effective Tax Rate	19.65%	21.78%	23.39%	26.40%	23.98%	-
Revenue as Reported	23.68	23.68	250.71	307.54	508.2	232.2

Source: S&P Global Market Intelligence. Financial Services template. Financial Sources.