Integrated Filing — IndAS
General information about company
| Scrip Code |
531358 |
| NSE Symbol |
CHOICEIN |
| MSEI Symbol |
NA |
| ISIN |
INE102B01014 |
| Name of company |
CHOICE INTERNATIONAL LIMITED |
| Type of company |
Main Board |
| Class of security |
Equity |
| Date of start of financial year |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
23-04-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
17-04-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Fourth quarter |
| Nature of report standalone or consolidated |
Consolidated |
| Whether results are audited or unaudited for the quarter ended |
Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended |
Audited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
23-04-2026 15:00:00 |
| End date and time of board meeting |
23-04-2026 17:30:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
Financial Results Ind-AS
Amount in (Lakhs)
| Particulars |
3 months/ 6 months ended (dd-mm-yyyy) |
Year to date figures for current period ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
30,671.06 |
1,11,913.10 |
|
Other income |
713.55 |
2,537.05 |
|
Total income |
31,384.61 |
1,14,450.15 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
9,106.51 |
32,585.72 |
| (e) |
Finance costs |
2,588.54 |
8,908.85 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,006.05 |
1,994.66 |
| (f) |
Other Expenses |
| 1 |
Administrative & Other Expenses |
10,014.21 |
39,321.73 |
|
Total other expenses |
10,014.21 |
39,321.73 |
|
Total expenses |
22,715.31 |
82,810.96 |
| 3 |
Total profit before exceptional items and tax |
8,669.30 |
31,639.19 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
8,669.30 |
31,639.19 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
2,158.26 |
8,648.47 |
| 8 |
Deferred tax |
(272.94) |
(797.95) |
| 9 |
Total tax expenses |
1,885.32 |
7,850.52 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
6,783.98 |
23,788.67 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
0.00 |
0.00 |
| 16 |
Total profit (loss) for period |
6,783.98 |
23,788.67 |
| 17 |
Other comprehensive income net of taxes |
(91.02) |
(245.07) |
| 18 |
Total Comprehensive Income for the period |
6,692.96 |
23,543.60 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
6,030.72 |
21,766.28 |
|
Total profit or loss, attributable to non-controlling interests |
753.26 |
2,022.39 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
(100.54) |
(248.41) |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
9.52 |
3.34 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
22,277.65 |
22,277.65 |
|
Face value of equity share capital |
10 |
10 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
1,40,702.92 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
3.05 |
11.3 |
|
Diluted earnings (loss) per share from continuing operations |
3.02 |
11.23 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
0 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
0 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
3.05 |
11.3 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
3.02 |
11.23 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
31-03-2026 |
| Whether results are audited or unaudited |
Audited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
12,715.25 |
|
Capital work-in-progress |
1,014.65 |
|
Investment property |
7,466.50 |
|
Goodwill |
10,018.07 |
|
Other intangible assets |
7,112.21 |
|
Intangible assets under development |
2,006.11 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
5,285.30 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
37,941.04 |
|
Other non-current financial assets |
|
| 1 |
Other non-current financial assets |
5,800.55 |
|
Total of other non-current financial assets |
5,800.55 |
|
Total non-current financial assets |
49,026.89 |
|
Deferred tax assets (net) |
1,506.15 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
417.28 |
|
Total of other non-current assets |
417.28 |
|
Total non-current assets |
91,283.11 |
| 2 |
Current assets |
|
|
Inventories |
0.00 |
|
Current financial asset |
|
|
Current investments |
12,509.96 |
|
Trade receivables, current |
43,667.68 |
|
Cash and cash equivalents |
19,444.77 |
|
Bank balance other than cash and cash equivalents |
32,451.48 |
|
Loans, current |
94,353.36 |
|
Other current financial assets |
|
|
Total of other current financial assets |
56,095.12 |
|
Total current financial assets |
2,58,522.37 |
|
Current tax assets (net) |
1,416.68 |
|
Other current assets |
|
| 1 |
Other current assets |
5,376.48 |
|
Total of other current assets |
5,376.48 |
|
Total current assets |
2,65,315.53 |
| 3 |
Non-current assets classified as held for sale |
|
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
3,56,598.64 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
22,277.65 |
|
Other equity |
1,44,873.14 |
|
Total equity attributable to owners of parent |
1,67,150.79 |
|
Non controlling interest |
15,224.56 |
|
Total equity |
1,82,375.35 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
40,259.77 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
|
| 1 |
Other non-current financial liabilities |
1,330.19 |
| 2 |
Lease Liabilities |
2,252.66 |
|
Total of other non-current financial liabilities |
3,582.85 |
|
Total non-current financial liabilities |
43,842.62 |
|
Provisions, non-current |
1,568.63 |
|
Deferred tax liabilities (net) |
268.57 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
0.00 |
|
Total of other non-current liabilities |
0.00 |
|
Total non-current liabilities |
45,679.82 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
48,122.45 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
731.16 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
4,297.04 |
|
Total Trade payable |
5,028.20 |
|
Other current financial liabilities |
|
| 1 |
Other current financial liabilities |
67,382.61 |
| 2 |
Lease Liabilities |
130.24 |
|
Total of other current financial liabilities |
67,512.85 |
|
Total current financial liabilities |
1,20,663.50 |
|
Other current liabilities |
5,778.88 |
| 1 |
Other current liabilities |
5,778.88 |
|
Total of other current liabilities |
5,778.88 |
|
Provisions, current |
778.19 |
|
Current tax liabilities (Net) |
1,322.90 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
1,28,543.47 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
1,74,223.29 |
|
Total equity and liabilites |
3,56,598.64 |
|
Disclosure of notes on assets and liabilities |
|
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| Particulars |
3 months/ 6 month ended (dd-mm-yyyy) |
Year to date figures for current period
ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-01-2026 |
01-04-2025 |
| Date of end of reporting
period |
31-03-2026 |
31-03-2026 |
| Whether results are audited
or unaudited |
Audited |
Audited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Broking & Distribution Services |
17,915.89 |
63,964.49 |
| 2 |
Advisory Services |
9,137.75 |
32,991.80 |
| 3 |
NBFC Services |
4,262.63 |
16,426.17 |
| 4 |
Unallocable |
1,725.00 |
5,020.70 |
|
Total Segment Revenue |
33,041.27 |
1,18,403.16 |
|
Less: Inter segment revenue |
1,656.66 |
3,953.01 |
|
Revenue from operations |
31,384.61 |
1,14,450.15 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Broking & Distribution Services |
5,546.07 |
17,754.52 |
| 2 |
Advisory Services |
3,069.43 |
12,014.91 |
| 3 |
NBFC Services |
228.13 |
1,703.04 |
| 4 |
Unallocable |
0.00 |
0.00 |
|
Total Profit before tax |
8,843.63 |
31,472.47 |
|
i. Finance cost |
0.00 |
0.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
174.33 |
166.72 |
|
Profit before tax |
8,669.30 |
31,305.75 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Broking & Distribution Services |
1,53,381.00 |
1,53,381.00 |
| 2 |
Advisory Services |
58,129.10 |
58,129.10 |
| 3 |
NBFC Services |
1,06,006.71 |
1,06,006.71 |
| 4 |
Unallocable |
39,081.83 |
39,081.83 |
|
Total Segment Asset |
3,56,598.64 |
3,56,598.64 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
3,56,598.64 |
3,56,598.64 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Broking & Distribution Services |
98,633.75 |
98,633.75 |
| 2 |
Advisory Services |
12,092.27 |
12,092.27 |
| 3 |
NBFC Services |
60,246.15 |
60,246.15 |
| 4 |
Unallocable |
3,251.14 |
3,251.14 |
|
Total Segment Liabilities |
1,74,223.31 |
1,74,223.31 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
1,74,223.31 |
1,74,223.31 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| Particulars |
3 months/ 6 months ended (dd-mm-yyyy) |
Year to date figures for current period ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Re-measurement (loss)/gains on defined benefit obligations |
89.13 |
16.31 |
| 2 |
Fair Value (loss)/gain on Investments |
(229.70) |
(345.30) |
| 3 |
Tax Effect on above |
49.55 |
83.92 |
|
Total Amount of items that will not be reclassified to profit and loss |
(91.02) |
(245.07) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
0.00 |
0.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
|
Total Amount of items that will be reclassified to profit and loss |
|
|
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(91.02) |
(245.07) |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
31,639.19 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
8,908.85 |
|
Adjustments for decrease (increase) in inventories |
(434.78) |
|
Adjustments for decrease (increase) in trade receivables, current |
(17,443.47) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(2,994.53) |
|
Adjustments for decrease (increase) in other non-current assets |
(377.95) |
|
Adjustments for other financial assets, non-current |
(2,689.86) |
|
Adjustments for other financial assets, current |
(41,643.40) |
|
Adjustments for other bank balances |
2,729.07 |
|
Adjustments for increase (decrease) in trade payables, current |
2,336.23 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(1,305.98) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
2,151.75 |
|
Adjustments for depreciation and amortisation expense |
1,994.66 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
261.72 |
|
Adjustments for provisions, non-current |
535.41 |
|
Adjustments for other financial liabilities, current |
(2,988.36) |
|
Adjustments for other financial liabilities, non-current |
219.63 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
1,131.61 |
|
Adjustments for share-based payments |
1,040.33 |
|
Adjustments for fair value losses (gains) |
(157.83) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
0.00 |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
985.46 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(50,004.66) |
|
Net cash flows from (used in)
operations |
(18,365.47) |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
8,339.71 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
(26,705.18) |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
0.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
11,892.04 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
567.97 |
|
Purchase of property, plant and equipment |
1,561.37 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
7,307.99 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
5,750.81 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
2,026.26 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
879.64 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.00 |
|
Interest received |
1,131.61 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
investing activities |
(27,718.53) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
49.98 |
|
Payments from changes in ownership interests in subsidiaries |
6,250.20 |
|
Proceeds from issuing shares |
2,410.15 |
|
Proceeds from issuing other equity instruments |
52,022.25 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
20,665.81 |
|
Repayments of borrowings |
0.00 |
|
Payments of lease liabilities |
0.00 |
|
Dividends paid |
0.00 |
|
Interest paid |
8,908.85 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
59,989.14 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
5,565.43 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
5,565.43 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
13,879.34 |
|
Cash and cash equivalents cash
flow statement at end of period |
19,444.77 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Audited |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
| Auditor's opinion |
|
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015:
The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified
opinion for the period on Standalone results |
Yes |
| Sr No. |
Audit firm's name |
Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI |
Certificate valid upto |
| 1 |
M S K A & Co. |
Yes |
31-07-2027 |