Cindrella Financial Services Ltd Management Discussions

INDUSTRY STRUCTURE AND DEVELOPMENTS

Cindrella Financial Services Limited is a listed entity and conducts business as a NBFC deriving its revenues mainly from interest earned on long term loans, rental income and fees for consultancy services rendered to various entities. At present the Company does not have any public deposits, secured debt instruments or other similar schemes.

OPPORTUNITIES AND THREATS

The Company can take advantage of the fluctuating stock market, exercise prudence and caution and, using the prevailing trend in the financial markets, boost its earnings with judicious investments. However, the Company remains exposed to risks from stock market fluctuations and their resultant negative impacts.

OUTLOOK

During the year under review the Company earned lower income due to trading losses and lower interest and dividend earnings. The effort was on creating opportunities to increase business volumes and concentration was mainly on core non-banking financial activities. The Company is focused on improving its fund management.

RISKS AND CONCERNS AND CAUTIONARY STATEMENT

The companys objectives, projections, estimates and expectations as stated herein are in the nature of forward looking statements within the meaning applicable under the securities laws and regulations. As forward looking statements are based on certain assumptions and expectations of future events over which the company exercises no control, the company cannot guarantee their accuracy nor can it warrant that the same will be realized by the company. Actual results could differ materially from those expressed or implied.

SEGMENT-WISE PERFORMANCE

This is not applicable in the area of operations of your company.

INTERNAL CONTROL SYSTEMS AND ADEQUACY

The Company has proper internal control systems and its adequacy has been reported by its auditors in their report. The companys internal control systems are commensurate with the nature of its business and the operations. Systems have been put in place to ensure that all the assets of the Company are safeguarded and protected against any loss and that all the transactions are properly authorized, recorded and reported.

FINANCIAL PERFORMANCE REVIEW

Revenue (Standalone): Total income is Rs. 18.32 lacs for the year ended March 31, 2026 as compared to Rs. 31.54 lacs in the previous year.

Consolidated: After adding the current years profit of the associate company Cindrella Hotels Ltd. amounting to Rs. 5.95 lacs, the total net profit stands at Rs. 7.69 lacs.

Expenditure: Total expenditure increased to Rs. 15.27 lacs for the year ended March 31, 2026 as against Rs. 14.77 lacs of the previous year.

Profit after tax (Standalone): Rs. 1.74 lacs for the year ended March 31, 2026 as compared to Rs. 12.93 lacs in the previous year.

EPS: Rs. 0.05 for the year ended March 31, 2026 as compared to Rs. 0.39 per equity share of Rs. 10/- each in the previous year.

CHANGES IN KEY FINANCIAL RATIOS

Pursuant to Regulation 34(3) of SEBI (LODR) Regulations, 2015 read with Schedule V Part B(1):

Sr. Key Financial Ratio	% Change	FY 2025-26	FY 2024-25
1 Current Ratio	-	76.24	47.59
2 Debt Equity Ratio	60.19%	-	-
3 Debt Service Coverage Ratio	0.00%	-	-
4 Return on Equity	0.00%	0.00	0.03
5 Inventory Turnover Ratio	-86.21%	-	-
6 Trade Receivables Turnover Ratio	0.00%	-	-
7 Trade Payable Turnover Ratio	0.00%	-	-
8 Net Capital Turnover Ratio	0.00%	0.05	0.07
9 Net Profit Ratio	-24.60%	0.09	0.47
10 Return on Investment	-81.72%	0.00	0.03
11 Return on Capital Employed	-86.21%	0.01	0.04

DEVELOPMENTS IN HUMAN RESOURCES AND INDUSTRIAL RELATIONS

The Company has no reportable issues with regard to matters pertaining to human resources and industrial relations that are relevant for this report.

Remuneration Disclosures under Section 197(12) read with Rule 5(1)

Sl. Name & Designation	Remuneration FY 2025-26 (Rs. in lacs)	% Increase
1 Venus Baid, Managing Director & CFO	-	-
2 Vivek Baid, Director	-	-
3 Amrita Dalmia, Company Secretary	1.62	-