INTEGRATED FILING — NBFC



General information about company

Scrip code 532636
NSE Symbol IIFL
MSEI Symbol NOTLISTED
ISIN INE530B01024
Name of company IIFL Finance Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Financial & Investment Activities
Start date and time of board meeting 30-Jul-2025   11:30:00
End date and time of board meeting 30-Jul-2025   16:10:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable


Financial Results — NBFC
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-Apr-2025 01-Apr-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations
(i) Interest Income 25834900000 25834900000
(ii) Dividend Income 0 0
(iii) Rental Income 0 0
(iv) Fees and commission Income 1075000000 1075000000
(v) Net gain on fair value changes 326500000 326500000
(vi) Net gain on derecognition of financial instruments under amortised cost category 0 0
(vii) Sale of products (including Excise Duty) 0 0
(viii) Sale of services 0 0
(ix) Other revenue from operations
1 Net gain on derecognition of financial instruments under FVTOCI category 2291900000 2291900000
Total other revenue from operations 2291900000 2291900000
Total Revenue From Operations 29528300000 29528300000
Other income 64700000 64700000
Total income 29593000000 29593000000
2 Expenses
Cost of materials consumed 0 0
Purchases of stock-in-trade 0 0
Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
Employee benefit expense 4955100000 4955100000
Finance costs 12888000000 12888000000
Depreciation, depletion and amortisation expense 470100000 470100000
Fees and commission expense 0 0
Net loss on fair value changes 0 0
Net loss on derecognition of financial instruments under amortised cost category 0 0
Impairment on financial instruments 5124600000 5124600000
(f) Other expenses
1 Other expenses 2592100000
Total other expenses 2592100000 2592100000
Total expenses 26029900000 26029900000
3 Total profit before exceptional items and tax 3563100000 3563100000
4 Exceptional items 0 0
5 Total profit before tax 3563100000 3563100000
7 Tax expense
8 Current tax 680300000 680300000
9 Deferred tax 141100000 141100000
10 Total tax expenses 821400000 821400000
11 Net Profit Loss for the period from continuing operations 2741700000 2741700000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
17 Net profit (loss) from discontinued operation after tax 0 0
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
15 Total profit (loss) for period 2741700000 2741700000
16 Other comprehensive income net of taxes -96000000 -96000000
17 Total Comprehensive Income for the period 2645700000 2645700000
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2333500000 2333500000
Total profit or loss, attributable to non-controlling interests 408200000 408200000
19 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2249500000 2249500000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 396200000 396200000
20 Details of equity share capital
Paid-up equity share capital 849900000 849900000
Face value of equity share capital 2 2
21 Reserves excluding revaluation reserve
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 5.49 5.49
Diluted earnings per share from continuing operations 5.45 5.45
ii Earnings per equity share for discontinued operations
Basic earnings per share from discontinued operations 0 0
Diluted earnings per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings per share 5.49 5.49
Diluted earnings per share 5.45 5.45
23 Debt equity ratio 0.0386 0.0386
24 Debt service coverage ratio
25 Interest service coverage ratio
26 Disclosure of notes on financial results


Remarks
23 Debt equity ratio
24 Debt service coverage ratio The Company is registered under the Reserve Bank of India Act, 1934 as Non-Banking Financial Company, hence this ratio is not applicable.
25 Interest service coverage ratio The Company is registered under the Reserve Bank of India Act, 1934 as Non-Banking Financial Company, hence this ratio is not applicable.




Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025 01-Apr-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
Whether accounts are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments


Other Comprehensive Income
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025 01-Apr-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
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 Remeasurement of defined benefit liability/ (asset) 6900000 6900000
Total Amount of items that will not be reclassified to profit and loss 6900000 6900000
2 Income tax relating to items that will not be reclassified to profit or loss 1700000 1700000
3 Amount of items that will be reclassified to profit and loss
1 Cash flow hedge (net) -139200000 -139200000
2 Others 3900000 3900000
Total Amount of items that will be reclassified to profit and loss -135300000 -135300000
4 Income tax relating to items that will be reclassified to profit or loss -34100000 -34100000
5 Total Other comprehensive income -96000000 -96000000