Integrated Filing — IndAS
General information about company
| Scrip Code |
501150 |
| NSE Symbol |
CENTRUM |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE660C01027 |
| Name of company |
CENTRUM CAPITAL 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 |
21-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
27-03-2026 |
| 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 |
21-05-2026 14:45:00 |
| End date and time of board meeting |
21-05-2026 16:04:00 |
| 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 |
1,02,968.92 |
3,76,296.81 |
|
Other income |
1,883.34 |
36,366.88 |
|
Total income |
1,04,852.26 |
4,12,663.69 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
5,025.76 |
14,968.86 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
17,120.94 |
76,057.43 |
| (e) |
Finance costs |
41,893.31 |
1,76,684.86 |
| (f) |
Depreciation, depletion and amortisation expense
|
6,100.21 |
14,780.90 |
| (f) |
Other Expenses |
| 1 |
Other expenses |
22,711.63 |
90,655.82 |
| 2 |
Impairment on financial instruments (net) |
30,288.59 |
84,932.21 |
|
Total other expenses |
53,000.22 |
1,75,588.03 |
|
Total expenses |
1,23,140.44 |
4,58,080.08 |
| 3 |
Total profit before exceptional items and tax |
(18,288.18) |
(45,416.39) |
| 4 |
Exceptional items |
20,602.25 |
20,104.07 |
| 5 |
Total profit before tax |
2,314.07 |
(25,312.32) |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,448.02 |
3,700.33 |
| 8 |
Deferred tax |
3,993.47 |
(878.00) |
| 9 |
Total tax expenses |
5,441.49 |
2,822.33 |
| 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 |
(3,127.42) |
(28,134.65) |
| 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 |
(3,127.42) |
(28,134.65) |
| 17 |
Other comprehensive income net of taxes |
(517.39) |
150.56 |
| 18 |
Total Comprehensive Income for the period |
(3,644.81) |
(27,984.09) |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
1,357.91 |
(13,824.55) |
|
Total profit or loss, attributable to non-controlling interests |
(4,485.40) |
(14,310.10) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
1,119.74 |
(13,744.91) |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(4,764.55) |
(14,239.18) |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
4,868.29 |
4,868.29 |
|
Face value of equity share capital |
1 |
1 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
26,297.44 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
0.29 |
-3.13 |
|
Diluted earnings (loss) per share from continuing operations |
0.29 |
-3.1 |
| 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 |
0.29 |
-3.13 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
0.29 |
-3.1 |
| 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 |
80,849.18 |
|
Capital work-in-progress |
15,340.58 |
|
Investment property |
0.00 |
|
Goodwill |
4,779.42 |
|
Other intangible assets |
13,183.93 |
|
Intangible assets under development |
1,014.86 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
3,58,427.77 |
|
Trade receivables, non-current |
|
|
Loans, non-current |
8,53,717.39 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
12,423.24 |
|
Total of other non-current financial assets |
12,423.24 |
|
Total non-current financial assets |
12,24,568.40 |
|
Deferred tax assets (net) |
86,314.23 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
9,233.30 |
|
Total of other non-current assets |
9,233.30 |
|
Total non-current assets |
14,35,283.90 |
| 2 |
Current assets |
|
|
Inventories |
0.00 |
|
Current financial asset |
|
|
Current investments |
57,362.30 |
|
Trade receivables, current |
5,762.79 |
|
Cash and cash equivalents |
98,721.32 |
|
Bank balance other than cash and cash equivalents |
29,659.84 |
|
Loans, current |
4,57,985.50 |
|
Other current financial assets |
|
|
Total of other current financial assets |
14,618.37 |
|
Total current financial assets |
6,64,110.12 |
|
Current tax assets (net) |
6,846.90 |
|
Other current assets |
|
| 1 |
Other current assets |
42,025.73 |
|
Total of other current assets |
42,025.73 |
|
Total current assets |
7,12,982.75 |
| 3 |
Non-current assets classified as held for sale |
|
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
21,48,266.65 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
4,868.29 |
|
Other equity |
26,297.44 |
|
Total equity attributable to owners of parent |
31,165.73 |
|
Non controlling interest |
1,00,597.67 |
|
Total equity |
1,31,763.40 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
6,40,877.20 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
|
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
|
|
Total Trade payable |
|
|
Other non-current financial liabilities |
|
| 1 |
Other financial liabilities |
2,57,904.23 |
|
Total of other non-current financial liabilities |
2,57,904.23 |
|
Total non-current financial liabilities |
8,98,781.43 |
|
Provisions, non-current |
631.41 |
|
Deferred tax liabilities (net) |
|
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
8,99,412.84 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
9,64,893.07 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
3,642.05 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
17,860.27 |
|
Total Trade payable |
21,502.32 |
|
Other current financial liabilities |
|
| 1 |
Other financial liabilities |
99,582.76 |
|
Total of other current financial liabilities |
99,582.76 |
|
Total current financial liabilities |
10,85,978.15 |
|
Other current liabilities |
20,377.94 |
| 1 |
Other current liabilities |
20,377.94 |
|
Total of other current liabilities |
20,377.94 |
|
Provisions, current |
10,734.32 |
|
Current tax liabilities (Net) |
|
|
Deferred government grants, Current |
|
|
Total current liabilities |
11,17,090.41 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
|
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
20,16,503.25 |
|
Total equity and liabilites |
21,48,266.65 |
|
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 |
Banking Business |
83,561.01 |
2,82,931.45 |
| 2 |
Institutional Business |
3,093.55 |
14,880.58 |
| 3 |
Wealth Management and Distribution |
4,328.30 |
17,192.36 |
| 4 |
Housing Finance |
3,796.35 |
20,594.05 |
| 5 |
Unallocated |
10,314.99 |
52,635.80 |
| 6 |
Less : Eliminations |
(2,125.28) |
(11,937.43) |
| 7 |
Exceptional items |
0.00 |
0.00 |
|
Total Segment Revenue |
1,02,968.92 |
3,76,296.81 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
1,02,968.92 |
3,76,296.81 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Banking Business |
(5,351.17) |
(30,625.30) |
| 2 |
Institutional Business |
221.86 |
(1,508.24) |
| 3 |
Wealth Management and Distribution |
770.91 |
(476.73) |
| 4 |
Housing Finance |
(1,177.32) |
(717.86) |
| 5 |
Unallocated |
13,887.21 |
17,479.13 |
| 6 |
Less : Eliminations |
(1,089.50) |
(3,742.92) |
| 7 |
Exceptional items |
20,602.25 |
20,104.07 |
|
Total Profit before tax |
27,864.24 |
512.15 |
|
i. Finance cost |
6,959.29 |
25,973.29 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
18,590.88 |
(148.82) |
|
Profit before tax |
2,314.07 |
(25,312.32) |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Banking Business |
19,68,226.68 |
19,68,226.68 |
| 2 |
Institutional Business |
5,645.80 |
5,645.80 |
| 3 |
Wealth Management and Distribution |
14,100.29 |
14,100.29 |
| 4 |
Housing Finance |
0.00 |
0.00 |
| 5 |
Unallocated |
3,89,837.25 |
3,89,837.25 |
| 6 |
Less : Eliminations |
(2,29,543.37) |
(2,29,543.37) |
| 7 |
Exceptional items |
0.00 |
0.00 |
|
Total Segment Asset |
21,48,266.65 |
21,48,266.65 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
21,48,266.65 |
21,48,266.65 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Banking Business |
18,12,640.26 |
18,12,640.26 |
| 2 |
Institutional Business |
1,869.36 |
1,869.36 |
| 3 |
Wealth Management and Distribution |
5,210.61 |
5,210.61 |
| 4 |
Housing Finance |
0.00 |
0.00 |
| 5 |
Unallocated |
2,81,303.99 |
2,81,303.99 |
| 6 |
Less : Eliminations |
(84,520.97) |
(84,520.97) |
| 7 |
Exceptional items |
0.00 |
0.00 |
|
Total Segment Liabilities |
20,16,503.25 |
20,16,503.25 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
20,16,503.25 |
20,16,503.25 |
|
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 |
Change in fair value of equity instruments designated at fair value trough OCU |
0.91 |
0.91 |
| 2 |
Remeasurement of defined benefit scheme |
77.33 |
(23.71) |
|
Total Amount of items that will not be reclassified to profit and loss |
78.24 |
(22.80) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
16.38 |
(0.89) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Changes in fair value of FVOCI instruments |
(774.06) |
230.47 |
|
Total Amount of items that will be reclassified to profit and loss |
(774.06) |
230.47 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(194.81) |
58.00 |
| 5 |
Total Other comprehensive income |
(517.39) |
150.56 |
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 |
(25,312.32) |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
30,119.34 |
|
Adjustments for decrease (increase) in inventories |
0.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
471.57 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
3,079.43 |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
(2,44,001.67) |
|
Adjustments for other bank balances |
17,695.97 |
|
Adjustments for increase (decrease) in trade payables, current |
1,663.29 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
14,780.90 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
84,932.24 |
|
Adjustments for provisions, current |
(2,072.63) |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
(16,293.74) |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
758.26 |
|
Adjustments for share-based payments |
2,140.81 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(43,587.03) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
40.85 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(1,51,788.93) |
|
Net cash flows from (used in)
operations |
(1,77,101.25) |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
4,341.14 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
(1,81,442.39) |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
30,392.27 |
|
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 |
1,36,349.08 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
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 |
18.83 |
|
Purchase of property, plant and equipment |
23,089.92 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
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 |
0.00 |
|
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 |
0.00 |
|
Cash advances and loans made to other parties |
3,994.11 |
|
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 |
391.39 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
5,782.51 |
|
Net cash flows from (used in)
investing activities |
1,45,850.05 |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
23,138.17 |
|
Proceeds from issuing other equity instruments |
3,057.07 |
|
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 |
49,335.50 |
|
Repayments of borrowings |
0.00 |
|
Payments of lease liabilities |
5,232.72 |
|
Dividends paid |
0.00 |
|
Interest paid |
26,738.87 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
43,559.15 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
7,966.81 |
|
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 |
7,966.81 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
90,754.51 |
|
Cash and cash equivalents cash
flow statement at end of period |
98,721.32 |
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 |
SHARP and Tannan |
Yes |
31-03-2027 |