Aye Finance Ltd Approves Financial Results for Quarter and Year Ended March 31, 2026
Aye Finance Ltd. announced that its Board of Directors, in a meeting held on April 27, 2026, considered and approved the Audited Financial Results and noted the Audit Report for the quarter and year ended March 31, 2026. The Statutory Auditors, M/s S S Kothari Mehta & Co. LLP, have issued an Audit Report with an unmodified opinion on the financial results.The company, which is registered as a Middle Layer Non-Banking Financial Company (NBFC-MFI), provided its audited financial results and cash flow data for the period.
Key Financial Performance (Amounts in Crores)
The financial results for the quarter and the full year ended March 31, 2026, showed significant changes in the company's revenue and income streams compared to the previous year.| Particulars | Quarter Ended March 31, 2026 (Audited) | Year Ended March 31, 2026 (Audited) | Quarter Ended December 31, 2025 (Unaudited) | Year Ended March 31, 2025 (Audited) |
|---|---|---|---|---|
| Interest Income | 440.16 | 1,557.43 | 393.44 | 1,325.96 |
| Fees and Commission Income | 19.50 | 73.54 | 21.35 | 54.42 |
| Total Revenue from Operations | 528.M | 1,814.73 | 442.78 | 1,459.73 |
| Total Income | 545.27 | 2,863.24 | 454.95 | 1,504.99 |
| Total Expenses | 434.39 | 1,615.94 | 401.11 | 369.65 |
| Profit Before Tax | 110.88 | 247.30 | 53.84 | 225.01 |
| Profit for the Period/Year | 85.91 | 193.63 | 42.60 | 177.27 |
| Total Comprehensive Income | 86.23 | 193.21 | 42.19 | 170.55 |
Financial Position Snapshot
The Statement of Assets and Liabilities shows the total assets increased from 6,338.11 to 7,772.94 (all amounts in Rs. crores).| Particulars | As at March 31, 2026 | As at March 31, 2025 (Audited) |
|---|---|---|
| Total Financial Assets | 7,620.95 | 6,190.71 |
| Loans | 6,266.44 | 4,950.21 |
| Cash and Cash Equivalents | 620.38 | 931.16 |
| Total Non-Financial Assets | 151.99 | - |
| Total Assets | 7,772.94 | 6,338.11 |
| Total Liabilities and Equity | ||
| Borrowings (other than debt securities) | 3,947.73 | 3,108.20 |
| Total Financial Liabilities | 4,602.87 | 4,602.87 |
| Total Equity | 2,532.71 | 1,658.35 |
| Total Liabilities and Equity | 7,772.94 | 6,338.11 |
Cash Flow Highlights (Year Ended March 31)
The cash flow statement indicates that cash used in operations was (1,354.64) crore for the year ended March 31, 2026, compared to (881.70) crore in the prior year.| Cash Flow Activity | Year Ended March 31, 2026 (Audited) | Year Ended March 31, 2025 (Audited) |
|---|---|---|
| Profit before tax | 241.30 | 225.07 |
| Net cash used in operating activities | (1,354.64) | (881.70) |
| Net cash used in / generated from investing activities | (125.36) | 138.56 |
| Net cash generated from financing activities | 1,169.22 | 1,254.95 |
| Net increase / (decrease) in cash and cash equivalents | (310.78) | 404.57 |
| Cash and cash equivalents at the end of the year | 620.38 | 931.16 |
Key Financial Ratios (As of March 31, 2026)
The company disclosed several key ratios for the period ended March 31, 2026:| Metric | Value |
|---|---|
| Debt equity ratio (times) | 2.06 |
| Net worth | 2,464.69 |
| Net profit after tax | 193.63 |
| Total debt to total assets (%) | 65.16% |
| Net profit margin (%) | 11.30% |
| Basic EPS (Rs.) | 9.73 |
| Diluted EPS (Rs.) | 9.60 |
| Gross Stage III ratio (%) | 4.77% |
| Net NPA ratio (%) | 1.70% |
| Provision coverage ratio (%) | 63.66% |
| Capital to ratio (%) | 42.24% |
| Liquidity coverage ratio (LCR) | 205.16% |
AYE Stock Price Movement
Shares of Aye Finance Limited are edging higher to ₹141.51 as of 12:23 PM today, rallying 4.92% in live trading and gaining ₹6.64. The stock is seeing heavy investor interest, trading on a robust volume of 745,593 shares.Disclaimer: Due care and diligence have been taken in compiling and presenting news and market-related content. However, errors or omissions may arise despite such efforts.
The information provided is for general informational purposes only and does not constitute investment advice, a recommendation, or an offer to buy or sell any securities. Readers are advised to rely on their own assessment and judgment and consult appropriate financial advisers, if required, before taking any investment-related decisions.
Any views, opinions, or statements expressed, where applicable, are those of the respective analysts or experts and do not reflect the views of this website. The website has no association with such viewpoints and does not assume any responsibility for them.
Last edited by a moderator: