INTEGRATED FILING — NBFC



General information about company

Scrip code 532810
NSE Symbol PFC
MSEI Symbol NOTLISTED
ISIN INE134E01011
Name of company POWER FINANCE CORPORATION 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 07-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-10-2025
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 NBFC
Start date and time of board meeting 07-11-2025   12:20:00
End date and time of board meeting 07-11-2025   14:40:00
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 Not applicable


Financial Results — NBFC

Amount in (Lakhs)

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 28,06,947.00 56,32,700.00
(ii) Dividend Income 2,868.00 3,468.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 65,403.00 82,675.00
(v) Net gain on fair value changes 0.00 0.00
(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 13,806.00 24,085.00
Total other revenue from operations 13,806.00 24,085.00
Total Revenue From Operations 28,89,024.00 57,42,928.00
Other income 1,098.00 10,086.00
Total income 28,90,122.00 57,53,014.00
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 14,224.00 28,125.00
Finance costs 17,31,423.00 34,51,821.00
Depreciation, depletion and amortisation expense 1,532.00 2,957.00
Fees and commission expense 954.00 2,773.00
Net loss on fair value changes 15,921.00 57,196.00
Net loss on derecognition of financial instruments under amortised cost category 0.00 0.00
Impairment on financial instruments 38,169.00 (90,992.00)
(f) Other expenses
1 NET TRANSLATION/TRANSACTION EXCHANGE LOSS/(GAIN) 57,672.00 1,28,287.00
2 COST OF SERVICES RENDERED 6,136.00 11,636.00
3 OTHER EXPENSES 8,823.00 15,086.00
4 CORPORATE SOCIAL RESPONSIBILITY 9,532.00 20,490.00
Total other expenses 82,163.00 1,75,499.00
Total expenses 18,84,386.00 36,27,379.00
3 Total profit before exceptional items and tax 10,05,736.00 21,25,635.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 10,05,736.00 21,25,635.00
7 Tax expense
8 Current tax 2,28,162.00 4,37,385.00
9 Deferred tax (5,865.00) 6,666.00
10 Total tax expenses 2,22,297.00 4,44,051.00
11 Net Profit Loss for the period from continuing operations 7,83,439.00 16,81,584.00
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 0.00 0.00
15 Total profit (loss) for period 7,83,439.00 16,81,584.00
16 Other comprehensive income net of taxes 64,441.00 (2,22,884.00)
17 Total Comprehensive Income for the period 8,47,880.00 14,58,700.00
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 5,74,325.00 12,60,951.00
Total profit or loss, attributable to non-controlling interests 2,09,114.00 4,20,633.00
19 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 32,777.00 (1,37,833.00)
Total comprehensive income for the period attributable to owners of parent non-controlling interests 31,664.00 (85,051.00)
20 Details of equity share capital
Paid-up equity share capital 3,30,010.00 3,30,010.00
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 17.4 38.21
Diluted earnings per share from continuing operations 17.4 38.21
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 17.4 38.21
Diluted earnings per share 17.4 38.21
23 Debt equity ratio 5.8500 5.8500
24 Debt service coverage ratio
25 Interest service coverage ratio
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) Please refer filing dated 07.11.2025


Cash flow statement, indirect

Amount in (Lakhs)

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 21,25,635.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 57,581.00
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 (28,94,646.00)
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 2,953.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss (90,992.00)
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 4,303.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 2,19,917.00
Adjustments for unrealised foreign exchange losses gains 94,088.00
Adjustments for dividend income 0.00
Adjustments for interest income 9,174.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (222.00)
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) 0.00
Other adjustments for non-cash items 524.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (26,15,668.00)
Net cash flows from (used in) operations (4,90,033.00)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 3,77,558.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (8,67,591.00)
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 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 5.00
Purchase of property, plant and equipment 24,343.00
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 0.00
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 1,31,816.00
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 (285.00)
Net cash flows from (used in) investing activities (1,56,439.00)
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 19,49,858.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 158.00
Dividends paid 3,74,337.00
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 15,75,363.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 5,51,333.00
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 5,51,333.00
Cash and cash equivalents cash flow statement at beginning of period (25,156.00)
Cash and cash equivalents cash flow statement at end of period 5,26,177.00




Statement of Asset and Liabilities

Amount in (Lakhs)

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 5,26,187.00
Bank Balance other than (a) above 5,06,721.00
Derivative financial instruments 31,04,787.00
Receivables
(I) Trade Receivables 29,309.00
(II) Other Receivables 789.00
Loans 11,26,31,906.00
Investments 14,28,285.00
Other Financial assets 30,11,976.00
Total Financial Assets 12,12,39,960.00
2 Non Financial Asset
Inventories 0.00
Current tax assets (Net) 52,951.00
Deferred tax Assets (Net) 6,92,102.00
Investment Property 99.00
Biological assets other than bearer plants 0.00
Property, Plant and Equipment 74,097.00
Capital work-in-progress 10,510.00
Intangible assets under development 1,573.00
Goodwill 0.00
Other Intangible assets 648.00
Other non-financial assets (to be specified) 1,90,943.00
Total Non Financial Assets 10,22,923.00
Total assets 12,22,62,883.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,30,010.00
Other equity 1,23,68,579.00
Total equity attributable to owners of parent 1,26,98,589.00
Non controlling interest 398347200000
Total equity 1,66,82,061.00
2 Liabilities
2.1 Financial Liabilities
(a) Derivative financial instruments 5,39,870.00
(b) Payables
(I)Trade Payables
(i) total outstanding dues of micro enterprises and small enterprises 15.00
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 19,302.00
II) Other Payables
(i) total outstanding dues of micro enterprises and small enterprises 265.00
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 843.00
(C ) Debt Securities 6,36,02,769.00
(d) Borrowings (Other than Debt Securities) 3,51,17,011.00
(e) Deposits 0.00
(f) Subordinated Liabilities 13,76,340.00
(g) Other financial liabilities 46,98,628.00
Total Financial Liabilities 10,53,55,043.00
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 54,460.00
(b) Provisions 54,022.00
(C ) Deferred tax liabilities (Net) 0.00
(d) Other non-financial liabilities 1,17,297.00
Total Non Financial Liabilities 2,25,779.00
Total liabilities 10,55,80,822.00
Total equity and liabilites 12,22,62,883.00
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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


Other Comprehensive Income

Amount in (Lakhs)

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 of defined benefit plans 51900000 58700000
2 Net gain /(loss) on fait value of equity instruments -1322100000 547300000
Total Amount of items that will not be reclassified to profit and loss -1270200000 606000000
2 Income tax relating to items that will not be reclassified to profit or loss (3,991.00) 219.00
3 Amount of items that will be reclassified to profit and loss
1 Effective portions of gains/ (loss) in cash flow hedge 1334300000 -37004500000
2 Cost of hedging reserve 8400400000 6399200000
3 Exchange differences in translating the financials of foreign operations 40600000 40100000
Total Amount of items that will be reclassified to profit and loss 9775300000 -30565200000
4 Income tax relating to items that will be reclassified to profit or loss 24,601.00 (76,927.00)
5 Total Other comprehensive income 64,441.00 (2,22,884.00)