Apollo Finvest (India) Ltd (512437) Quarterly Report Analysis & Insights

Apollo Finvest (India) Ltd

| Statement Of Audited Financial Results For The Year Ended March 31, 2026

⬤8th May 26

Summary : Apollo Finvest reported positive financial results with improved operating cash flow and increased equity, alongside board re-appointments.

Quarterly Report Analysis & Insights

Financial Disclosures

Total expenses: ₹1,279.53 lakhs (FY26) vs ₹2,064.77 lakhs (FY25).
Finance costs: ₹248.84 lakhs (FY26) vs ₹215.54 lakhs (FY25).
Employee benefits expenses: ₹433.91 lakhs (FY26) vs ₹343.23 lakhs (FY25).
Total revenue from operations: ₹2,070.48 lakhs (FY26) vs ₹3,026.23 lakhs (FY25).
Interest income: ₹1,311.96 lakhs (FY26) vs ₹2,116.76 lakhs (FY25).
Fee and commission income: ₹591.65 lakhs (FY26) vs ₹846.59 lakhs (FY25).
Net gain on fair value changes: ₹162.10 lakhs (FY26) vs ₹56.77 lakhs (FY25).
Net cash inflow from operating activities: ₹2,757.66 lakhs (FY26) vs ₹(2,541.12) lakhs (FY25).
Net cash outflow from investing activities: ₹(1,655.37) lakhs (FY26) vs ₹191.30 lakhs (FY25).
Net cash outflow from financing activities: ₹(1,499.63) lakhs (FY26) vs ₹2,493.92 lakhs (FY25).
Cash and Cash Equivalents at end of year: ₹347.69 lakhs (FY26) vs ₹745.04 lakhs (FY25).
Total Assets: ₹10,474.19 lakhs (March 31, 2026) vs ₹10,724.29 lakhs (March 31, 2025).
Total Liabilities: ₹3,045.17 lakhs (March 31, 2026) vs ₹3,990.64 lakhs (March 31, 2025).
Total Equity: ₹7,429.02 lakhs (March 31, 2026) vs ₹6,733.65 lakhs (March 31, 2025).
Loans (assets): ₹6,247.30 lakhs (March 31, 2026) vs ₹8,219.78 lakhs (March 31, 2025).
Investments (assets): ₹2,931.42 lakhs (March 31, 2026) vs ₹875.38 lakhs (March 31, 2025).
Borrowings (other than Debt Securities): ₹0 lakhs (March 31, 2026) vs ₹1,214.02 lakhs (March 31, 2025).
Financial results are for a single primary business segment, implying standalone.

Corporate Overview

Potential impact of new Labour Codes on gratuity provision.
Financial services company operating in a single primary business segment.
Factual and compliant, focusing on regulatory adherence and financial reporting.
Personal Loans (co-lending arrangements)
Interest income
Fee and commission income
Net gain on fair value changes

Risk Factors

New Labour Codes may impact gratuity.
Total assets and loans decreased.
High weighted average interest rate on co-lending.
Cash and cash equivalents declined.

Key Drivers

Operating cash flow significantly improved.
Investments increased substantially year-on-year.
Total liabilities and borrowings reduced.
Key independent director re-appointed.

Auditor’s Report

Unmodified opinion on the Audited Financial Results.

Board Commentary

Re-appointment of Mr. Amey Chaubal as Internal Auditor for FY 2026-27.
Re-appointment of Mr. Akash Saxena as Non-Executive and Independent Director for a second term (June 30, 2026, to June 29, 2031), subject to shareholder approval.
Impact of new Labour Codes on gratuity provision.
No legal or regulatory issues reported; company confirms compliance with SEBI regulations.

Corporate Governance

Mr. Akash Saxena re-appointed as Non-Executive and Independent Director.
Mr. Akash Saxena is not related to existing Directors or KMP.
Nomination and Remuneration Committee recommended director re-appointment.

Management Discussion & Analysis

Future Strategy

Compliance with SEBI and RBI regulations.
Evaluation of impact from new Labour Codes.

Performance Drivers

Significant improvement in net cash inflow from operating activities.
Substantial increase in investments.
Reduction in total liabilities and borrowings.

Risk Control Measures

Company will evaluate and account for additional impact of new Labour Codes as determined.

Critical Risks

Uncertainty regarding the full impact of new Labour Codes on gratuity provisions.
Decrease in total assets and loans year-on-year.