📉 The Financial Deep Dive
Niyogin Fintech Limited has posted a robust Q3 FY26, showcasing significant top-line growth and a crucial turnaround in profitability. Consolidated net revenue rocketed by 70% year-over-year to ₹28.9 Cr, also marking an 11% increase quarter-over-quarter. EBITDA saw a healthy 28% QoQ jump to ₹6.2 Cr.
Perhaps most critically, the company achieved a substantial turnaround in its Profit Before Tax (PBT), excluding ESOP costs. It reported ₹2.3 Cr in Q3 FY26, a remarkable 95% surge QoQ, fundamentally reversing a loss of ₹4.6 Cr in the year-ago period.
iServeU: The Engine of Growth
The fintech subsidiary, iServeU, was the standout performer. Its net revenue more than doubled, growing an impressive 107% YoY to ₹21.2 Cr. This surge was fueled by strong order execution and new client acquisitions. iServeU reported EBITDA of ₹5.4 Cr and a PBT (ex-ESOP) of ₹2.5 Cr, a strong recovery from a ₹0.7 Cr loss in Q3 FY25. The subsidiary has now maintained positive EBITDA for six consecutive quarters. Its order book stands strong at approximately ₹635 Cr across 43 contracts. Notably, Q3 FY26 results were boosted by ₹9.2 Cr in RBI incentive income.
NBFC Segment: Quality Over Quantity
Niyogin's standalone NBFC business also demonstrated improved financial health. PBT (ex-ESOP) reached ₹1.6 Cr, an improvement from prior-year losses. Assets Under Management (AUM) grew 30% YoY to ₹314 Cr, while Net Interest Income (NII) climbed 36% YoY to ₹10.3 Cr. The NBFC segment is strategically moderating growth in unsecured lending, prioritizing asset quality, with approximately 50% of its loan book now linked to Equated Daily Installments (EDI).
🚩 Risks & Outlook
The company has reaffirmed its FY26 guidance. iServeU is expected to achieve revenue between ₹70-80 Cr (representing 1.8x-2.0x YoY growth), with EBITDA margins projected at 15-18%. The NBFC business sees AUM reset to ₹330-350 Cr, reflecting a cautious, risk-adjusted growth strategy, with NBFC PBT (ex-ESOP) guided at ₹5.5-5.7 Cr.
Operational highlights include iServeU's soundbox deployment reaching 408.3K units and Gross Transaction Value (GTV) exceeding ₹10,000 Cr. The NBFC segment successfully raised ₹40 Cr in borrowings during the quarter. Niyogin's strategy remains focused on disciplined growth, consistent earnings delivery, and leveraging its full-stack platform to expand partnerships and capitalize on digital payment trends.