| Scrip code | 542773 |
|---|---|
| NSE Symbol | IIFLCAPS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE489L01022 |
| Name of company | IIFL CAPITAL SERVICES 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 | 03-11-2025 |
| 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 | 07-11-2025 17:00:00 |
| End date and time of board meeting | 07-11-2025 20:00:00 |
| 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 |
| 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 | 10,525.06 | 20,516.05 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 449.17 | 954.69 |
| (iv) | Fees and commission Income | 46,234.03 | 97,474.19 |
| (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 | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 57,208.26 | 1,18,944.93 | |
| Other income | (2,466.55) | 3,836.28 | |
| Total income | 54,741.71 | 1,22,781.21 | |
| 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 | 15,371.61 | 33,001.78 | |
| Finance costs | 5,331.16 | 9,365.89 | |
| Depreciation, depletion and amortisation expense | 1,508.30 | 3,128.10 | |
| Fees and commission expense | 11,851.36 | 25,253.36 | |
| 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 | 0.00 | 0.00 | |
| (f) | Other expenses | ||
| 1 | Administration and other expense | 8,689.56 | 17,287.96 |
| Total other expenses | 8,689.56 | 17,287.96 | |
| Total expenses | 42,751.99 | 88,037.09 | |
| 3 | Total profit before exceptional items and tax | 11,989.72 | 34,744.12 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 11,989.72 | 34,744.12 |
| 7 | Tax expense | ||
| 8 | Current tax | 4,534.57 | 9,286.54 |
| 9 | Deferred tax | (1,059.57) | (610.22) |
| 10 | Total tax expenses | 3,475.00 | 8,676.32 |
| 11 | Net Profit Loss for the period from continuing operations | 8,514.72 | 26,067.80 |
| 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 | 8,514.72 | 26,067.80 |
| 16 | Other comprehensive income net of taxes | (20.29) | (123.05) |
| 17 | Total Comprehensive Income for the period | 8,494.43 | 25,944.75 |
| 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 | 6,207.36 | 6,207.36 | |
| 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 | 2.72 | 8.38 | |
| Diluted earnings per share from continuing operations | 2.57 | 7.91 | |
| 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 | 2.72 | 8.38 | |
| Diluted earnings per share | 2.57 | 7.91 | |
| 23 | Debt equity ratio | 0.6200 | 0.6200 |
| 24 | Debt service coverage ratio | 2.700 | 4.3300 |
| 25 | Interest service coverage ratio | 3.4100 | 4.9800 |
| 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 | 34,744.12 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 9,365.89 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | (4,217.75) | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | (4,495.74) | |
| 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 | (89,100.36) | |
| Adjustments for other bank balances | 5,923.08 | |
| Adjustments for increase (decrease) in trade payables, current | (21,517.40) | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | (3,727.73) | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 3,128.10 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | (67.62) | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 5,772.38 | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | (11.26) | |
| Adjustments for dividend income | 353.29 | |
| Adjustments for interest income | 943.90 | |
| Adjustments for share-based payments | 4,134.73 | |
| Adjustments for fair value losses (gains) | (3,299.59) | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | (102.13) | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | 21,430.76 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (78,081.83) | |
| Net cash flows from (used in) operations | (43,337.71) | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 9,358.27 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (52,695.98) | |
| 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 | (6,048.81) | |
| Other cash payments to acquire equity or debt instruments of other entities | 51.77 | |
| 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 | 420.37 | |
| Purchase of property, plant and equipment | 901.16 | |
| 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 | 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 | 353.29 | |
| Interest received | 943.90 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (437.64) | |
| Net cash flows from (used in) investing activities | (5,721.82) | |
| 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 | 401.16 | |
| 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 | 1,07,838.22 | |
| Repayments of borrowings | 27,385.87 | |
| Payments of lease liabilities | 1,868.22 | |
| Dividends paid | 0.00 | |
| Interest paid | 8,851.22 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 30.36 | |
| Net cash flows from (used in) financing activities | 70,164.43 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 11,746.63 | |
| 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 | 11,746.63 | |
| Cash and cash equivalents cash flow statement at beginning of period | 61,219.62 | |
| Cash and cash equivalents cash flow statement at end of period | 72,966.25 | |
| 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 | 72,966.25 | ||
| Bank Balance other than (a) above | 3,34,311.62 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 7,508.56 | ||
| (II) Other Receivables | 5,753.23 | ||
| Loans | 1,51,387.61 | ||
| Investments | 57,990.15 | ||
| Other Financial assets | 2,19,920.96 | ||
| Total Financial Assets | 8,49,838.38 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 6,023.95 | ||
| Deferred tax Assets (Net) | 2,939.90 | ||
| Investment Property | 7,657.86 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 20,720.62 | ||
| Capital work-in-progress | 300.79 | ||
| Intangible assets under development | 0.00 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 8,035.86 | ||
| Other non-financial assets (to be specified) | 13,593.22 | ||
| Total Non Financial Assets | 59,272.20 | ||
| Total assets | 9,09,110.58 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 6,207.36 | ||
| Other equity | 2,74,891.43 | ||
| Total equity attributable to owners of parent | 2,81,098.79 | ||
| Non controlling interest | 40064000 | ||
| Total equity | 2,81,499.43 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0.00 | |
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.03 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 721.77 | ||
| 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 | 21,136.72 | ||
| (C ) | Debt Securities | 97,838.22 | |
| (d) | Borrowings (Other than Debt Securities) | 76,336.78 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| (g) | Other financial liabilities | 4,21,718.35 | |
| Total Financial Liabilities | 6,17,751.87 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 2,185.90 | |
| (b) | Provisions | 1,104.54 | |
| (C ) | Deferred tax liabilities (Net) | 0.00 | |
| (d) | Other non-financial liabilities | 6,568.84 | |
| Total Non Financial Liabilities | 9,859.28 | ||
| Total liabilities | 6,27,611.15 | ||
| Total equity and liabilites | 9,09,110.58 | ||
| 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 | Capital market activity | 47,389.94 | 1,08,846.89 |
| 2 | Insurance Broking | 6,657.02 | 12,538.17 |
| 3 | Facilities and ancillary | 1,204.01 | 2,417.37 |
| Total Segment Revenue | 55,250.97 | 1,23,802.43 | |
| Less: Inter segment revenue | 509.26 | 1,021.22 | |
| Revenue from operations | 54,741.71 | 1,22,781.21 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Capital market activity | 11,138.91 | 33,449.09 |
| 2 | Insurance Broking | 490.02 | 790.50 |
| 3 | Facilities and ancillary | 360.79 | 504.53 |
| Total Profit before tax | 11,989.72 | 34,744.12 | |
| i. Finance cost | |||
| ii. Other Unallocable Expenditure net off Unallocable income | |||
| Profit before tax | 11,989.72 | 34,744.12 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Capital market activity | 8,49,808.15 | 8,49,808.15 |
| 2 | Insurance Broking | 12,393.26 | 12,393.26 |
| 3 | Facilities and ancillary | 37,945.33 | 37,945.33 |
| Total Segment Asset | 9,00,146.74 | 9,00,146.74 | |
| Un-allocable Assets | 8,963.84 | 8,963.84 | |
| Net Segment Asset | 9,09,110.58 | 9,09,110.58 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Capital market activity | 6,03,315.06 | 6,03,315.06 |
| 2 | Insurance Broking | 8,978.87 | 8,978.87 |
| 3 | Facilities and ancillary | 13,131.34 | 13,131.34 |
| Total Segment Liabilities | 6,25,425.27 | 6,25,425.27 | |
| Un-allocable Liabilities | 2,185.88 | 2,185.88 | |
| Net Segment Liabilities | 6,27,611.15 | 6,27,611.15 | |
| 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 of defined benefit plan | -2873000 | -16605000 |
| Total Amount of items that will not be reclassified to profit and loss | -2873000 | -16605000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (8.44) | (43.00) |
| 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 | ||
| 5 | Total Other comprehensive income | (20.29) | (123.05) |