General information about company |
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|---|---|
| Scrip code | 544044 |
| NSE Symbol | INDIASHLTR |
| MSEI Symbol | NOTLISTED |
| ISIN | INE922K01024 |
| Name of company | INDIA SHELTER FINANCE CORPORATION 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 | 07-Aug-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 31-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 | Housing Finance |
| Start date and time of board meeting | 07-Aug-2025 14:30:00 |
| End date and time of board meeting | 07-Aug-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 | Declaration of unmodified opinion |
Financial Results — NBFC |
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|---|---|---|---|
| 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 | 2859305000 | 2859305000 |
| (ii) | Dividend Income | 0 | 0 |
| (iii) | Rental Income | 0 | 0 |
| (iv) | Fees and commission Income | 378716000 | 378716000 |
| (v) | Net gain on fair value changes | 18135000 | 18135000 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 356010000 | 356010000 |
| (vii) | Sale of products (including Excise Duty) | 0 | 0 |
| (viii) | Sale of services | 0 | 0 |
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 3612166000 | 3612166000 | |
| Other income | 940000 | 940000 | |
| Total income | 3613106000 | 3613106000 | |
| 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 | 693740000 | 693740000 | |
| Finance costs | 1064552000 | 1064552000 | |
| Depreciation, depletion and amortisation expense | 27831000 | 27831000 | |
| 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 | 102437000 | 102437000 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 172146000 | |
| Total other expenses | 172146000 | 172146000 | |
| Total expenses | 2060706000 | 2060706000 | |
| 3 | Total profit before exceptional items and tax | 1552400000 | 1552400000 |
| 4 | Exceptional items | 0 | 0 |
| 5 | Total profit before tax | 1552400000 | 1552400000 |
| 7 | Tax expense | ||
| 8 | Current tax | 338908000 | 338908000 |
| 9 | Deferred tax | 19004000 | 19004000 |
| 10 | Total tax expenses | 357912000 | 357912000 |
| 11 | Net Profit Loss for the period from continuing operations | 1194488000 | 1194488000 |
| 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 | 1194488000 | 1194488000 |
| 16 | Other comprehensive income net of taxes | 12111000 | 12111000 |
| 17 | Total Comprehensive Income for the period | 1206599000 | 1206599000 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0 | 0 | |
| Total profit or loss, attributable to non-controlling interests | 0 | 0 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0 | 0 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0 | 0 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 539672000 | 539672000 | |
| Face value of equity share capital | 5 | 5 | |
| 21 | Reserves excluding revaluation reserve | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 11.07 | 11.07 | |
| Diluted earnings per share from continuing operations | 10.68 | 10.68 | |
| 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 | 11.07 | 11.07 | |
| Diluted earnings per share | 10.68 | 10.68 | |
| 23 | Debt equity ratio | 0.0184 | 0.0184 |
| 24 | Debt service coverage ratio | 0.0 | 0.0 |
| 25 | Interest service coverage ratio | 0.0 | 0.0 |
| 26 | Disclosure of notes on financial results | ||
Remarks |
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| 23 | Debt equity ratio | |
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio | |
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results |
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|---|---|---|---|
| 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 |
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|---|---|---|---|
| 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 | Re-measurment (losses)/gains on defined benefit obligations | -1772000 | -1772000 |
| Total Amount of items that will not be reclassified to profit and loss | -1772000 | -1772000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | -446000 | -446000 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Re-measurement gains/ (losses) on hedge instruments | 17957000 | 17957000 |
| Total Amount of items that will be reclassified to profit and loss | 17957000 | 17957000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 4520000 | 4520000 |
| 5 | Total Other comprehensive income | 12111000 | 12111000 |
Details of Impact of Audit Qualification |
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|---|---|
| Whether results are audited or unaudited | Unaudited |
| 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 | S.R. Batliboi & Associates LLP | Yes | 31-Jul-2027 | ||
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