INTEGRATED FILING — NBFC



General information about company

Scrip code 530879
NSE Symbol CIFL
MSEI Symbol NOTLISTED
ISIN INE345H01024
Name of company CAPITAL INDIA 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 Multi segment
Description of single segment
Start date and time of board meeting 13-Aug-2025   10:00:00
End date and time of board meeting 13-Aug-2025   12:05:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NA


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 Standalone Standalone
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 354117000 354117000
(ii) Dividend Income 0 0
(iii) Rental Income 0 0
(iv) Fees and commission Income 38351000 38351000
(v) Net gain on fair value changes 18051000 18051000
(vi) Net gain on derecognition of financial instruments under amortised cost category 12776000 12776000
(vii) Sale of products (including Excise Duty) 0 0
(viii) Sale of services 0 0
(ix) Other revenue from operations
1 Foreign Exchange Services 31378000 31378000
Total other revenue from operations 31378000 31378000
Total Revenue From Operations 454673000 454673000
Other income 3407000 3407000
Total income 458080000 458080000
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 180495000 180495000
Finance costs 195363000 195363000
Depreciation, depletion and amortisation expense 23090000 23090000
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 -5679000 -5679000
(f) Other expenses
1 Other expenses 63611000
Total other expenses 63611000 63611000
Total expenses 456880000 456880000
3 Total profit before exceptional items and tax 1200000 1200000
4 Exceptional items 0 0
5 Total profit before tax 1200000 1200000
7 Tax expense
8 Current tax 3764000 3764000
9 Deferred tax -3686000 -3686000
10 Total tax expenses 78000 78000
11 Net Profit Loss for the period from continuing operations 1122000 1122000
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 1122000 1122000
16 Other comprehensive income net of taxes 216000 216000
17 Total Comprehensive Income for the period 1338000 1338000
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
19 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
20 Details of equity share capital
Paid-up equity share capital 779168000 779168000
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 0 0
Diluted earnings per share from continuing operations 0 0
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 0 0
Diluted earnings per share 0 0
23 Debt equity ratio 0.01 0.01
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 Textual Information(1)


Remarks
23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio


Text Block
Textual Information(1) 1. Capital India Finance Limited (the Company) is a Non- Deposit taking Non - Banking Financial Company (NBFC-ND) registered with the Reserve Bank of India (the RBI) and classified as NBFC - Middle Layer pursuant to Scale Based Regulations prescribed by the RBI vide its Circular Ref. No. RBI/2021-22/112 DOR CRE.REC. No.60/03.10.001/2021-22 dated October 22, 2021 read with Master Direction - Reserve Bank of India (Non - Banking Financial Company - Scale Based Regulation)Directions, 2023 dated October 19, 2023. 2.These Standalone Financial Results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act 2013 ('the Act') read with relevant rules issued thereunder and the other accounting principles generally accepted in India. 3.The figures of the quarter ended March 31, 2025 is the balancing figures between the audited figures in respect of the full financial year and published year to date figures up to the third quarter of the relevant financial year which were subject to limited review by the Statutory Auditors of the Company. 4.The auditors have carried out Limited Review of the Financial results for the quarter ended June 30, 2025 as required under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 5. The results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 13, 2025. 6. Disclosures pursuant to RBI Notification - RBI/DOR/2021-22/86 DOR.STR.REC.51/21.04.048/2021-22 dated 24 September, 2021. A. Details of loans acquired through assignment in respect of loans not in default for the quarter ended June 30, 2025. Aggregate amount of loans acquired (in Lakhs) | 575.76 | Weighted average residual maturity (in months) | 85 | Weighted average holding period (in months)* | 1 | Retention of beneficial economic interest by the originator (in %) (MRR) | 10% | Tangible security coverage** (Times) | 1 | Rating- wise distribution of rated loans | unrated | * Holding period is computed as holding period in the books of the originator. ** For computation of coverage tangible security coverage ratio, Company has considered only secured loans. B. Details of loans transferred through Assignment in respect of loans not in default during the quarter ended June 30, 2025. Aggregate principal outstanding of loans transferred through assignment (Rs. in Lakhs) | 848.15 | Retention of Beneficial economic interest (in %) (MRR) | 10% | Weighted average residual maturity (in months) | 117 | Weighted average holding period (in months) | 14 | Coverage of Tangible security Coverage (Times) | 1 | Rating- wise distribution of rated loans | unrated | C. The Company has not transferred any stressed loan during the quarter ended June 30, 2025. D. The Company has not acquired any stressed loan during the quarter ended June 30, 2025. 7. The Code on Wages, 2019 and Code Social Security, 2020 (“the Codes”) relating to employees compensation and post-employment benefits that received Presidential assent have not been notified. Further, the related rules for quantifying the financial impact have not been notified. The Company will assess the impact of the Codes when the rules are notified and will record any related impact in the period the Codes become effective. 8. Segment information in accordance with IND AS 108 - Operating Segments is as under - Reported in Segmental tab seperately. Note:- Business Segments have been identified and reported taking into account the nature of products and services, the organisation structure, the internal business reporting system and the guidelines prescribed by the RBI. The Company doesn't have any reportable geographical segment. 9. During the quarter ended June 30, 2025 the Company has allotted 4,51,906 equity shares of face value of Rs. 2 per share to employees who have exercised their options under the approved CIFL Employee Stock Option Plan 2018. 10. During the quarter ended June 30, 2025, the Nomination and Remuneration Committee of the board of Capital India Finance Limited has granted 40,00,000 options under CIFL EMPLOYEE STOCK OPTION PLAN 2023 to the eligible employees at an exercise price of Rs 19 per share. 11. Capital India Finance Limited, in its board meeting held on Oct 16, 2024, approved the sale of its entire stake in material subsidiary Capital India Home Loans Limited (CIHL) to Weaver Services Private Limited (Weaver). The transaction was subject to obtaining requisite approval under the applicable law, including regulatory authorities and lenders. Following the receipt of requisite approvals from the Reserve Bank of India, the National Housing Bank and other concerned stakeholders, and upon fulfillment of the conditions under the Share Purchase Agreement the Company has successfully divested the entire equity stake in CIHL to Weaver for a total consideration of INR 266.53 crore. Accordingly, CIHL ceased to be a subsidiary of the Company with effect from 11th Aug 2025. 12. Previous period/ year figures have been regrouped/ reclassified to make them comparable with those of current period/ year.




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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Lending business 396888000
2 Forex business 61192000
Total Segment Revenue 458080000 458080000
Less: Inter segment revenue 0
Revenue from operations 458080000 458080000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Lending business 23368000
2 Forex business -22168000
Total Profit before tax 1200000 1200000
i. Finance cost 0
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 1200000 1200000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Lending business 12554973000 12554973000
2 Forex business 565155000 565155000
Total Segment Asset 13120128000 13120128000
Un-allocable Assets 84616000 84616000
Net Segment Asset 13204744000 13204744000
4 Segment Liabilities
Segment Liabilities
1 Lending business 6750879000 6750879000
2 Forex business 217884000 217884000
Total Segment Liabilities 6968763000 6968763000
Un-allocable Liabilities 0 0
Net Segment Liabilities 6968763000 6968763000
Disclosure of notes on segments Textual Information(1)


Text Block
Textual Information(1) 1. Business Segments have been identified and reported taking into account the nature of products and services, the organisation structure, the internal business reporting system and the guidelines prescribed by the RBI. The Company doesn't have any reportable geographical segment.


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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss 289000 289000
Total Amount of items that will not be reclassified to profit and loss 289000 289000
2 Income tax relating to items that will not be reclassified to profit or loss 73000 73000
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 0
5 Total Other comprehensive income 216000 216000