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Five-Star Business Finance Ltd

| Financial Results for the Quarter and Year Ended March 31, 2026

Report Source

⬤28th Apr 26

Summary : Company reports increased profit, recommends dividend, and maintains strong compliance.

Quarterly Report Analysis & Insights

Financial Disclosures

  1. Finance costs: INR 73,718.74 lakh.
  2. Impairment on financial instruments: INR 21,631.72 lakh.
  3. Employee benefits expenses: INR 62,988.77 lakh.
  4. Depreciation and amortization: INR 3,704.67 lakh.
  5. Other expenses: INR 16,271.57 lakh.
  6. Interest income: INR 3,12,912.22 lakh.
  7. Fees and commission income: INR 4,654.68 lakh.
  8. Net gain on fair value changes: INR 4,245.45 lakh.
  9. Net cash used in operating activities: INR (26,428.49) lakh.
  10. Net cash from investing activities: INR 22,838.16 lakh.
  11. Net cash from financing activities: INR 15,705.80 lakh.
  12. Net increase in cash and cash equivalents: INR 12,115.47 lakh.
  13. Total assets: INR 15,78,973.88 lakh.
  14. Total financial liabilities: INR 8,33,810.36 lakh.
  15. Total equity: INR 7,38,015.36 lakh.
  16. Disclosure filed under XBRL mode for H2 FY26.
  17. Standalone, as no subsidiaries, associates, or joint ventures.

Corporate Overview

  1. Operates in a single geographical segment: India.
  2. Managing accounts under RBI Resolution Framework 2.0.
  3. Systemically Important Non-Deposit taking Non-Banking Finance Company (NBFC-ND-SI).
  4. Factual, compliant, and confident in financial reporting.
  5. Borrowers under RBI Resolution Framework (Personal Loans).
  6. Primarily in the business of financing.

Risk Factors

  1. RBI restructuring framework for borrowers.
  2. Impact of new Labour Codes.
  3. Material misstatement risk in financials.
  4. Going concern assessment by auditors.

Key Drivers

  1. Final dividend of INR 2 recommended.
  2. Chief Risk Officer tenure extended.
  3. Unmodified audit opinion received.
  4. Strong compliance with all regulations.

Auditor’s Report

  1. Unmodified opinion on annual financial results.
  2. Unmodified opinion on quarterly financial results.

Board Commentary

  1. Chief Risk Officer's tenure extended for three years.
  2. Recommended final dividend of INR 2 per equity share (200%).
  3. Amendments to Code of Fair Disclosures approved.
  4. Compliance with SEBI LODR and RBI Regulations.
  5. Disclosure of related party transactions filed.
  6. Issued convertible share warrants, partially exercised.
  7. 3.10 lakh warrants exercised, equity shares allotted.

Corporate Governance

  1. Amendments to Code of Fair Disclosures approved.
  2. Nomination and Remuneration Committee.
  3. Audit Committee.

Management Discussion & Analysis

Operational Focus Areas

  1. Compliance with SEBI and RBI regulations.
  2. Maintaining security cover for debentures.

Performance Drivers

  1. Increased interest income and fees.
  2. Effective management of finance costs.

Risk Control Measures

  1. Auditors ensure financial statements are free from material misstatement.
  2. Management ensures compliance with all regulations.

Critical Risks

  1. Impact of RBI Resolution Framework 2.0 on borrowers.
  2. Potential material misstatements in financial results.
  3. Compliance with new Labour Codes.
Five-Star Business Finance Ltd (FIVESTAR) Quarterly Report Analysis & Insights | Dhanarthi