| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| SK Finance Limited |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Financial Assets |
|
|
|
Cash and cash equivalent |
334.04 |
385.69 |
|
Bank balances other than cash |
822.17 |
1,518.46 |
|
Derivative financial instrument |
103.38 |
5.66 |
|
Trade receivables |
17.55 |
16.82 |
|
Loans |
13,830.49 |
11,840.88 |
|
Investment |
1,306.09 |
1,039.41 |
|
Other financial assets |
482.38 |
353.26 |
|
Non-Financial Assets |
|
|
|
Current tax assets |
0.34 |
3.48 |
|
Deferred tax assets |
- |
10.91 |
|
Plant, property and equipment |
213.54 |
215.85 |
|
Intangible assets under development |
1.18 |
2.76 |
|
Other Intangible assets |
19.42 |
9.56 |
|
Other non financial assets |
21.62 |
16.64 |
|
Total assets |
17,152.20 |
15,419.40 |
|
Equity |
|
|
|
Equity share capital |
13.45 |
13.40 |
|
Other equity |
3,968.44 |
3,488.42 |
|
Financial Liabilities |
|
|
|
Derivative financial instrument |
- |
8.95 |
|
Debt securities |
3,452.56 |
2,176.68 |
|
Borrowing |
9,367.18 |
9,427.41 |
|
Other financial liabilities |
300.29 |
276.14 |
|
Non Financial Liabilities |
|
|
|
Current tax liabilities |
3.55 |
- |
|
Provisions |
20.68 |
11.95 |
|
Deferred tax liabilities |
7.94 |
- |
|
Other non financial liabilities |
18.10 |
16.44 |
|
Total equity and liabilities |
17,152.20 |
15,419.40 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Income |
|
|
|
Revenue from Operations |
2,823.60 |
2,377.94 |
|
Other Income |
4.59 |
8.44 |
|
Total Income |
2,828.19 |
2,386.38 |
|
Expenses |
|
|
|
Finance cost |
1,119.17 |
971.31 |
|
Net loss on fair value changes |
- |
2.81 |
|
Impairment on financial instrument |
326.00 |
238.77 |
|
Employee benefit expense |
589.89 |
497.93 |
|
Depreciation & amortization expense |
52.98 |
46.49 |
|
Other Expenses |
172.90 |
144.30 |
|
Total Expenses |
2,260.94 |
1,901.62 |
|
Profit/(loss) before tax |
567.25 |
484.76 |
|
Current Tax expenses |
122.82 |
92.90 |
|
Deferred tax expense |
13.54 |
12.19 |
|
Profit/ Loss for the period from continuing
operation |
430.89 |
379.67 |
|
Other comprehensive income for the year |
|
|
|
Items that will not be classified to profit/loss |
|
|
|
Remeasurement gain/(loss) on defined benefit plan |
-1.44 |
-1.93 |
|
Income tax relating to items above |
0.36 |
0.48 |
|
Items that will be classified to P/L |
|
|
|
Cashflow hedge reserve |
22.54 |
-11.48 |
|
Income tax relating to above |
-5.67 |
2.89 |
|
Total comprehensive income for the year |
446.67 |
369.63 |
|
Earning per share |
|
|
|
Basic |
32.08 |
28.36 |
|
Diluted |
31.80 |
28.15 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit/(loss) Before Tax |
567.25 |
484.76 |
|
Adjustment for -: |
|
|
|
Loss/(gain) on sale of property, plant and
equipment |
-0.22 |
0.04 |
|
Finance cost |
1,119.17 |
971.20 |
|
Interest income |
-2,455.86 |
-2,120.20 |
|
Net gain on
de-recognition of financial instrument |
-215.32 |
-161.12 |
|
Net gain on investment |
-0.03 |
-0.03 |
|
Impairment on financial
instrument |
326.00 |
238.77 |
|
Employee share based
payment expenses |
19.27 |
17.52 |
|
Depreciation and
amortisation |
52.98 |
46.49 |
|
Cash inflow from
interest on loans |
2,283.63 |
1,942.97 |
|
Cash outflow towards
finance costs |
-1,078.47 |
-960.74 |
|
Adjustment for change in working capital |
|
|
|
Trade receivables |
-0.72 |
-16.75 |
|
Loans |
-2,245.58 |
-2,432.53 |
|
Other financial assets |
-7.31 |
-104.62 |
|
Other Non financial assets |
-4.98 |
-5.32 |
|
Other financial liabilities |
51.41 |
61.35 |
|
Provisions |
7.28 |
-4.70 |
|
Other non financial liabilities |
1.65 |
4.06 |
|
Cashflow generated from operations |
-1,579.86 |
-2,038.83 |
|
Direct taxes paid |
-116.12 |
-73.28 |
|
Net Cash from/(used in) Operating Activities |
-1,695.98 |
-2,112.12 |
|
Cash Flow from Investing Activities |
|
|
|
Purchase of PPE |
-47.90 |
-80.83 |
|
Proceeds from sale of PPE |
1.86 |
1.50 |
|
Investment in fixed deposits |
-822.14 |
-1,312.75 |
|
Proceeds from redemption of fixed deposits |
1,515.70 |
1,371.76 |
|
Purchase of investment |
-12,277.86 |
-9,256.59 |
|
Proceeds from redemption of investment |
12,008.81 |
8,513.58 |
|
Interest received on investment |
198.02 |
197.63 |
|
Net Cash from / (used in) Investing Activities |
576.49 |
-565.70 |
|
Cash Flow from Financing Activities |
|
|
|
Proceeds from issue of share capital |
14.12 |
7.68 |
|
Proceeds from issue of debt securities |
1,345.00 |
1,682.48 |
|
Repayment of debt securities |
-116.93 |
-1,058.53 |
|
Proceeds from borrowing |
4,359.35 |
5,980.35 |
|
Repayment of borrowing |
-4,506.44 |
-3,935.38 |
|
Payment of lease liabilities |
-27.26 |
-23.09 |
|
Net Cash from/(used in) Financing Activities |
1,067.84 |
2,653.51 |
|
Net Increase/decrease in Cash & cash
equivalents |
-51.65 |
-24.30 |
|
Cash and cash equivalents at the beginning of the
year |
385.69 |
410.00 |
|
Cash and cash equivalents at the end of the year |
334.04 |
385.69 |
Summary of the Cash Flow Statement for the years 2026 and 2025:
Cash Flow from Operating Activities
SK Finance Limited reported a Profit Before Tax (PBT) of ₹567.25
crore in FY2025-26, an increase from ₹484.76 crore in
FY2024-25, reflecting improved profitability. However, operating cash flows
remained negative due to the nature of its lending business and continued asset
growth. Major non-cash adjustments included finance costs of ₹1,119.17 crore, impairment on financial instruments
of ₹326.00 crore, and depreciation
and amortisation of ₹52.98 crore, while significant deductions
included interest
income of ₹2,455.86 crore and net gains on de-recognition of financial instruments of
₹215.32 crore. The largest working capital impact came from a ₹2,245.58 crore increase in loans,
indicating strong credit disbursement and portfolio expansion. After
considering cash interest receipts of ₹2,283.63 crore, finance cost payments of
₹1,078.47 crore, and other working capital movements, cash generated from
operations stood at negative
₹1,579.86 crore. Following direct tax payments of ₹116.12
crore, net cash used in
operating activities was ₹1,695.98 crore, compared with an
outflow of ₹2,112.12 crore in the previous year. Although still negative, the
reduced outflow suggests improved operating cash management relative to
FY2024-25.
Cash Flow from Investing Activities
Investing activities generated a net cash inflow of ₹576.49 crore
during FY2025-26, compared with a net outflow of ₹565.70 crore in FY2024-25.
The company invested heavily in financial assets, with purchases of investments amounting to
₹12,277.86 crore, partially offset by redemptions of investments totaling
₹12,008.81 crore. Additionally, the company managed its
liquidity through fixed deposits, investing ₹822.14 crore and redeeming
₹1,515.70 crore during the year. Capital expenditure remained moderate, with ₹47.90 crore spent on property, plant
and equipment, while proceeds from asset sales contributed
₹1.86 crore. Interest income received on investments amounted to ₹198.02 crore.
The positive investing cash flow primarily reflects higher redemptions of fixed
deposits and investments, indicating effective treasury and liquidity
management during the year.
Cash Flow from Financing Activities
Financing activities provided a net cash inflow of ₹1,067.84 crore
in FY2025-26, lower than the inflow of ₹2,653.51 crore recorded in FY2024-25.
The company raised ₹4,359.35
crore through borrowings and ₹1,345.00 crore through debt securities,
while repaying ₹4,506.44
crore of borrowings and ₹116.93
crore of debt securities. Equity issuance contributed a modest
₹14.12 crore. Lease liability payments amounted to ₹27.26 crore. The positive
financing cash flow demonstrates the company 's continued reliance on external
funding to support loan book growth and offset negative operating cash flows.
However, the lower net inflow compared with the previous year indicates a
moderation in net debt funding during FY2025-26.
Net Increase/decrease in Cash & Cash Equivalents
Overall, SK Finance Limited recorded a net decrease in cash and cash
equivalents of ₹51.65 crore during FY2025-26, compared with a
decrease of ₹24.30 crore in FY2024-25. The substantial cash outflow from
operating activities was partially offset by positive cash generation from
investing and financing activities. As a result, cash and cash equivalents
declined from ₹385.69
crore at the beginning of the year to ₹334.04 crore at year-end.
Despite the reduction, the company maintained a reasonable liquidity position
while continuing to expand its lending operations and manage its investment
portfolio. The cash flow profile is typical of a growing non-banking financial
company (NBFC), where cash is deployed into loan assets and supported through
ongoing access to borrowings and capital market funding.
