| Scrip code | 511218 |
|---|---|
| NSE Symbol | SHRIRAMFIN |
| MSEI Symbol | NOTLISTED |
| ISIN | INE721A01047 |
| Name of company | Shriram Finance 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 | 31-10-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 14-10-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Financial Activities |
| Start date and time of board meeting | 31-10-2025 11:00:00 |
| End date and time of board meeting | 31-10-2025 14:25:00 |
| 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 |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 11,55,141.00 | 22,72,496.00 |
| (ii) | Dividend Income | 184.00 | 184.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 10,967.00 | 20,930.00 |
| (v) | Net gain on fair value changes | 9,739.00 | 23,241.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 0.00 | 0.00 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| 1 | Other operating income | 15,213.00 | 28,025.00 |
| Total other revenue from operations | 15,213.00 | 28,025.00 | |
| Total Revenue From Operations | 11,91,244.00 | 23,44,876.00 | |
| Other income | 889.00 | 1,501.00 | |
| Total income | 11,92,133.00 | 23,46,377.00 | |
| 2 | Expenses | ||
| Cost of materials consumed | 0.00 | 0.00 | |
| Purchases of stock-in-trade | 0.00 | 0.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | |
| Employee benefit expense | 94,533.00 | 1,92,270.00 | |
| Finance costs | 5,52,483.00 | 10,92,559.00 | |
| Depreciation, depletion and amortisation expense | 17,450.00 | 34,761.00 | |
| Fees and commission expense | 16,688.00 | 30,919.00 | |
| Net loss on fair value changes | 0.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 1,33,333.00 | 2,61,890.00 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 66,350.00 | 1,32,059.00 |
| Total other expenses | 66,350.00 | 1,32,059.00 | |
| Total expenses | 8,80,837.00 | 17,44,458.00 | |
| 3 | Total profit before exceptional items and tax | 3,11,296.00 | 6,01,919.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 3,11,296.00 | 6,01,919.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 1,03,020.00 | 2,00,955.00 |
| 9 | Deferred tax | (22,704.00) | (45,541.00) |
| 10 | Total tax expenses | 80,316.00 | 1,55,414.00 |
| 11 | Net Profit Loss for the period from continuing operations | 2,30,980.00 | 4,46,505.00 |
| 12 | Profit (loss) from discontinued operations before tax | (5.00) | (10.00) |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 17 | Net profit (loss) from discontinued operation after tax | (5.00) | (10.00) |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 441.00 | 860.00 |
| 15 | Total profit (loss) for period | 2,31,416.00 | 4,47,355.00 |
| 16 | Other comprehensive income net of taxes | 18,429.00 | 22,146.00 |
| 17 | Total Comprehensive Income for the period | 2,49,845.00 | 4,69,501.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 2,31,417.00 | 4,47,357.00 | |
| Total profit or loss, attributable to non-controlling interests | (1.00) | (2.00) | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 18,429.00 | 22,146.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 37,620.00 | 37,608.00 | |
| 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 | 12.3 | 23.79 | |
| Diluted earnings per share from continuing operations | 12.29 | 23.76 | |
| 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 | 12.3 | 23.79 | |
| Diluted earnings per share | 12.29 | 23.76 | |
| 23 | Debt equity ratio | 3.8700 | 3.8700 |
| 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 | ||
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 6,01,919.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 10,92,163.00 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | 0.00 | |
| 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 | 0.00 | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | 0.00 | |
| 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 | 34,761.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 2,61,890.00 | |
| Adjustments for provisions, current | 0.00 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 0.00 | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 184.00 | |
| Adjustments for interest income | 22,62,795.00 | |
| Adjustments for share-based payments | 735.00 | |
| Adjustments for fair value losses (gains) | (23,241.00) | |
| 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) | 236.00 | |
| Other adjustments for non-cash items | (724.00) | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (8,97,159.00) | |
| Net cash flows from (used in) operations | (2,95,240.00) | |
| Dividends received | 0.00 | |
| Interest paid | 8,64,906.00 | |
| Interest received | 22,14,839.00 | |
| Income taxes paid (refund) | 1,56,396.00 | |
| Other inflows (outflows) of cash | (13,18,052.00) | |
| Net cash flows from (used in) operating activities | (4,19,755.00) | |
| 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 | 5,012.00 | |
| 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 | 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 | 118.00 | |
| Purchase of property, plant and equipment | 10,660.00 | |
| 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 | 419.00 | |
| 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 | 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 | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (16.00) | |
| Net cash flows from (used in) investing activities | (15,989.00) | |
| 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 | 281.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| 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 | 30,33,347.00 | |
| Repayments of borrowings | 32,16,226.00 | |
| Payments of lease liabilities | 11,288.00 | |
| Dividends paid | 56,271.00 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (1,12,140.00) | |
| Net cash flows from (used in) financing activities | (3,62,297.00) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (7,98,041.00) | |
| 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 | (7,98,041.00) | |
| Cash and cash equivalents cash flow statement at beginning of period | 10,68,318.00 | |
| Cash and cash equivalents cash flow statement at end of period | 2,70,277.00 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 2,70,277.00 | ||
| Bank Balance other than (a) above | 7,49,898.00 | ||
| Derivative financial instruments | 1,77,753.00 | ||
| Receivables | |||
| (I) Trade Receivables | 2,668.00 | ||
| (II) Other Receivables | 14.00 | ||
| Loans | 2,62,42,180.00 | ||
| Investments | 13,42,653.00 | ||
| Other Financial assets | 3,66,345.00 | ||
| Total Financial Assets | 2,91,51,788.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 37,789.00 | ||
| Deferred tax Assets (Net) | 4,07,405.00 | ||
| Investment Property | 97.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 1,09,805.00 | ||
| Capital work-in-progress | 0.00 | ||
| Intangible assets under development | 0.00 | ||
| Goodwill | 1,18,945.00 | ||
| Other Intangible assets | 51,931.00 | ||
| Other non-financial assets (to be specified) | 41,134.00 | ||
| Total Non Financial Assets | 7,67,106.00 | ||
| Total assets | 2,99,18,894.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 37,620.00 | ||
| Other equity | 60,22,679.00 | ||
| Total equity attributable to owners of parent | 60,60,299.00 | ||
| Non controlling interest | 6000000 | ||
| Total equity | 60,60,359.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 40,685.00 | |
| (b) | Payables | 0.00 | |
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 415.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 32,983.00 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 6.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 86.00 | ||
| (C ) | Debt Securities | 51,95,419.00 | |
| (d) | Borrowings (Other than Debt Securities) | 1,14,30,457.00 | |
| (e) | Deposits | 65,58,168.00 | |
| (f) | Subordinated Liabilities | 2,46,894.00 | |
| (g) | Other financial liabilities | 2,33,058.00 | |
| Total Financial Liabilities | 2,37,38,171.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 43,012.00 | |
| (b) | Provisions | 50,251.00 | |
| (C ) | Deferred tax liabilities (Net) | 0.00 | |
| (d) | Other non-financial liabilities | 27,101.00 | |
| Total Non Financial Liabilities | 1,20,364.00 | ||
| Total liabilities | 2,38,58,535.00 | ||
| Total equity and liabilites | 2,99,18,894.00 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | 1. The Company has classified its investment property of Rs. 0.97 crores as non-current asset held for sale/ disposal for the half-year ended September 30, 2025. 2. Other non-financial assets includes Rs. 3.28 crores as assets held for sale pertaining to step down subsidary Bharath 3. Other non-financial liabilities includes Rs. 0.07 crores as liabilities held for sale pertaining to step down subsidary Bharath |
|---|
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| Whether results 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 | |||
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| 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 gain/ (loss) on defined benefit plan | 30900000 | -49200000 |
| 2 | Gain/ (loss) on fair valuation of quoted investments in equity shares | 30700000 | 43000000 |
| 3 | Share of other comprehensive income from associates (Net) | 700000 | -7200000 |
| Total Amount of items that will not be reclassified to profit and loss | 62300000 | -13400000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 242.00 | 51.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Gain/ (loss) on effective portion of hedging instruments in a cash flow hedge | 2411800000 | 2984200000 |
| Total Amount of items that will be reclassified to profit and loss | 2411800000 | 2984200000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 6,070.00 | 7,511.00 |
| 5 | Total Other comprehensive income | 18,429.00 | 22,146.00 |
| 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 | M/s G. D. Apte & Co | Yes | 30-11-2026 | ||
|---|---|---|---|---|---|
| 2 | M/s M M Nissim & Co LLP | Yes | 31-03-2028 | ||