| Scrip code | 590071 |
|---|---|
| NSE Symbol | SUNDARMFIN |
| MSEI Symbol | NOTLISTED |
| ISIN | INE660A01013 |
| Name of company | Sundaram 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 | 03-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 29-10-2025 |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 03-11-2025 10:00:00 |
| End date and time of board meeting | 03-11-2025 13:05:00 |
| 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 | 2,01,919.00 | 4,00,341.00 |
| (ii) | Dividend Income | 708.00 | 981.00 |
| (iii) | Rental Income | 5,638.00 | 11,345.00 |
| (iv) | Fees and commission Income | 9,124.00 | 16,920.00 |
| (v) | Net gain on fair value changes | 2,829.00 | 7,200.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 2,501.00 | 5,957.00 |
| (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 | Income from other Services | 14,792.00 | 28,555.00 |
| 2 | Recovery of Bad debts | 1,053.00 | 2,158.00 |
| Total other revenue from operations | 15,845.00 | 30,713.00 | |
| Total Revenue From Operations | 2,38,564.00 | 4,73,457.00 | |
| Other income | 1,504.00 | 1,921.00 | |
| Total income | 2,40,068.00 | 4,75,378.00 | |
| 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 | 25,533.00 | 51,180.00 | |
| Finance costs | 1,17,597.00 | 2,33,907.00 | |
| Depreciation, depletion and amortisation expense | 5,999.00 | 11,586.00 | |
| Fees and commission expense | 4,009.00 | 6,454.00 | |
| 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 | 12,667.00 | 31,331.00 | |
| (f) | Other expenses | ||
| 1 | Administrative & other expenses | 9,249.00 | 18,374.00 |
| Total other expenses | 9,249.00 | 18,374.00 | |
| Total expenses | 1,75,054.00 | 3,52,832.00 | |
| 3 | Total profit before exceptional items and tax | 65,014.00 | 1,22,546.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 65,014.00 | 1,22,546.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 15,561.00 | 35,841.00 |
| 9 | Deferred tax | 346.00 | (3,582.00) |
| 10 | Total tax expenses | 15,907.00 | 32,259.00 |
| 11 | Net Profit Loss for the period from continuing operations | 49,107.00 | 90,287.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | (295.00) | 6,046.00 |
| 15 | Total profit (loss) for period | 48,812.00 | 96,333.00 |
| 16 | Other comprehensive income net of taxes | 30,856.00 | 1,19,789.00 |
| 17 | Total Comprehensive Income for the period | 79,668.00 | 2,16,122.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 48,811.80 | 96,333.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 30,856.00 | 1,19,789.00 | |
| 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 | 11,021.00 | 11,021.00 | |
| Face value of equity share capital | 10 | 10 | |
| 21 | Reserves excluding revaluation reserve | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 44.29 | 87.41 | |
| Diluted earnings per share from continuing operations | 44.29 | 87.41 | |
| 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 | 44.29 | 87.41 | |
| Diluted earnings per share | 44.29 | 87.41 | |
| 23 | Debt equity ratio | 4.3600 | 4.3600 |
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 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 | 1,22,546.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 2,33,908.00 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | 1,290.00 | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | (4,23,604.00) | |
| Adjustments for decrease (increase) in other non-current assets | (6,004.00) | |
| Adjustments for other financial assets, non-current | (44,003.00) | |
| Adjustments for other financial assets, current | 15,291.00 | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | (3,385.00) | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 1,762.00 | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 11,586.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 31,331.00 | |
| 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 | (1,622.00) | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 0.00 | |
| Adjustments for share-based payments | 265.00 | |
| Adjustments for fair value losses (gains) | (7,514.00) | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | (277.00) | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | 0.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (1,90,976.00) | |
| Net cash flows from (used in) operations | (68,430.00) | |
| Dividends received | (981.00) | |
| Interest paid | 1,97,061.00 | |
| Interest received | (16,354.00) | |
| Income taxes paid (refund) | 23,567.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (3,06,393.00) | |
| 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 | 0.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 19,53,595.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 20,90,244.00 | |
| 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 | 2,699.00 | |
| Purchase of property, plant and equipment | 2,551.00 | |
| 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 | 756.00 | |
| 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 | 1,654.00 | |
| Interest received | 15,686.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) investing activities | (1,19,917.00) | |
| 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 | 0.00 | |
| 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 | 24,21,850.00 | |
| Repayments of borrowings | 19,80,950.00 | |
| Payments of lease liabilities | 2,301.00 | |
| Dividends paid | 23,146.00 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | 4,15,453.00 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (10,857.00) | |
| 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 | (10,857.00) | |
| Cash and cash equivalents cash flow statement at beginning of period | 31,072.00 | |
| Cash and cash equivalents cash flow statement at end of period | 20,215.00 | |
| 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 | 20,215.00 | ||
| Bank Balance other than (a) above | 1,52,833.00 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 8,917.00 | ||
| (II) Other Receivables | 2,635.00 | ||
| Loans | 68,57,171.00 | ||
| Investments | 9,84,093.00 | ||
| Other Financial assets | 26,581.00 | ||
| Total Financial Assets | 80,52,445.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 0.00 | ||
| Deferred tax Assets (Net) | 0.00 | ||
| Investment Property | 5,082.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 77,324.00 | ||
| Capital work-in-progress | 0.00 | ||
| Intangible assets under development | 530.00 | ||
| Goodwill | 47,251.00 | ||
| Other Intangible assets | 16,867.00 | ||
| Other non-financial assets (to be specified) | 22,089.00 | ||
| Total Non Financial Assets | 1,69,143.00 | ||
| Total assets | 82,21,588.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 11,021.00 | ||
| Other equity | 15,01,898.00 | ||
| Total equity attributable to owners of parent | 15,12,919.00 | ||
| Non controlling interest | 0 | ||
| Total equity | 15,12,919.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 4,032.00 | |
| (b) | Payables | 0.00 | |
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 334.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 18,832.00 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 1,922.00 | ||
| (C ) | Debt Securities | 26,34,853.00 | |
| (d) | Borrowings (Other than Debt Securities) | 28,11,084.00 | |
| (e) | Deposits | 8,82,697.00 | |
| (f) | Subordinated Liabilities | 2,54,330.00 | |
| (g) | Other financial liabilities | 65,476.00 | |
| Total Financial Liabilities | 66,73,560.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 663.00 | |
| (b) | Provisions | 10,109.00 | |
| (C ) | Deferred tax liabilities (Net) | 18,791.00 | |
| (d) | Other non-financial liabilities | 5,546.00 | |
| Total Non Financial Liabilities | 35,109.00 | ||
| Total liabilities | 67,08,669.00 | ||
| Total equity and liabilites | 82,21,588.00 | ||
| Disclosure of notes on assets and liabilities | |||
| 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) | |||
| 1 | a) Asset Financing | 2,19,995.00 | 4,37,807.00 |
| 2 | b) Others | 18,618.00 | 35,735.00 |
| Total Segment Revenue | 2,38,613.00 | 4,73,542.00 | |
| Less: Inter segment revenue | 49.00 | 85.00 | |
| Revenue from operations | 2,38,564.00 | 4,73,457.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | a) Asset Financing | 58,289.00 | 1,10,513.00 |
| 2 | b) Others | 7,319.00 | 13,934.00 |
| Total Profit before tax | 65,608.00 | 1,24,447.00 | |
| i. Finance cost | |||
| ii. Other Unallocable Expenditure net off Unallocable income | 594.00 | 1,901.00 | |
| Profit before tax | 65,014.00 | 1,22,546.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | a) Asset Financing | 77,20,415.00 | 77,20,415.00 |
| 2 | b) Others | 3,57,176.00 | 3,57,176.00 |
| Total Segment Asset | 80,77,591.00 | 80,77,591.00 | |
| Un-allocable Assets | 1,43,997.00 | 1,43,997.00 | |
| Net Segment Asset | 82,21,588.00 | 82,21,588.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | a) Asset Financing | 66,74,125.00 | 66,74,125.00 |
| 2 | b) Others | 14,845.00 | 14,845.00 |
| Total Segment Liabilities | 66,88,970.00 | 66,88,970.00 | |
| Un-allocable Liabilities | 19,699.00 | 19,699.00 | |
| Net Segment Liabilities | 67,08,669.00 | 67,08,669.00 | |
| 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 | Remeasurements of the defined benefit plans | -48900000 | -112500000 |
| 2 | Equity and other investments through Other Comprehensive Income | 3955500000 | 14401300000 |
| 3 | Share of other comprehensive income from associates & Joint Ventures using equity method | -7400000 | -7400000 |
| Total Amount of items that will not be reclassified to profit and loss | 3899200000 | 14281400000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 5,563.00 | 20,332.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Change in fair value of derivative instrument/Other Investments | 44200000 | -141400000 |
| 2 | Share of other comprehensive income from associates & Joint Ventures using equity method | -304300000 | -204900000 |
| 3 | Foreign currency Translation Reserve | 13900000 | 41400000 |
| Total Amount of items that will be reclassified to profit and loss | -246200000 | -304900000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 111.00 | (356.00) |
| 5 | Total Other comprehensive income | 30,856.00 | 1,19,789.00 |
| 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 RGN Price & Co | Yes | 31-03-2028 | ||
|---|---|---|---|---|---|
| 2 | M/s Brahmayya & Co | Yes | 30-04-2027 | ||