COG Financial Services (ASX:COG) said its unaudited net profit after tax and amortization to shareholders for the first half of the fiscal year fell to AU$11.6 million, from AU$12.6 million in the same period the previous year, according to a Wednesday filing with the Australian bourse.

Underlying NPATA, excluding the impact of the TL Commercial business, inched up to AU$11.5 million from AU$11.4 million year on year, the filing said.

Shares of the company fell 3% in recent Wednesday trade.