U. Y. Fincorp Q1 FY27 Results (NSE: UYFINCORP)
Signal: Earnings grew
The read
The key trajectory is a sharp scale-up in standalone income to ₹7,254.14 lakh, up 230.5% YoY, with EBIT of ₹2,577 lakh up 212.7% and PAT of ₹1,961.61 lakh up 228.6%; however, ₹970.09 lakh of impairment expense and the absence of current-period financials for the 33.33%-owned associate limit confidence in the durability and completeness of reported earnings.
| Metric | Value | YoY | QoQ |
|---|---|---|---|
| Revenue | ₹72.54 Cr | 230.5% | +1.6% |
| EBIT | ₹25.77 Cr | 212.7% | |
| Net profit | ₹19.62 Cr | 228.6% | |
| EPS | ₹1.03 | 232.3% | |
| EBIT margin | 0% |
P&L walk
Standalone total income was ₹7,254.14 lakh, up 230.5% YoY and 1.6% QoQ, with EBIT up 212.7% to ₹2,577 lakh and PAT up 228.6% to ₹1,961.61 lakh; the quarter included a ₹970.09 lakh impairment charge, so operating growth remained strong despite credit-cost volatility.
Key positives
- Total income reached ₹7,254.14 lakh, up 230.5% YoY, while sequential income still increased 1.6%.
- EBITDA was ₹2,608 lakh with a 36% margin, and EBITDA growth of 199.1% YoY was supported by expenses growing 109.8% YoY versus income growth of 230.5%.
- Finance costs fell to ₹7.10 lakh, down 39.5% YoY and 95.6% QoQ.
- EPS increased 232.3% YoY to ₹1.03, slightly ahead of PAT growth of 228.6%.
Key concerns
- A ₹970.09 lakh impairment of financial instruments remains material relative to PAT of ₹1,961.61 lakh and highlights credit-cost volatility.
- Only ₹5,021.34 lakh of the ₹7,254.14 lakh total income came from interest income; the balance included ₹1,294.44 lakh from sale of shares and ₹935.25 lakh of other operating income, leaving income mix an important monitoring point.
- Sequential total-income growth was only 1.6% despite 230.5% YoY growth, indicating significant deceleration from the low prior-year base.
- The filing provides no NBFC asset-quality metrics such as GNPA, NNPA, credit-cost ratio, AUM or NIM.
Research and educational content only. Not investment advice.