| Scrip code | 540173 |
|---|---|
| NSE Symbol | PNBHOUSING |
| MSEI Symbol | NOTLISTED |
| ISIN | INE572E01012 |
| Name of company | PNB Housing 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 | 21-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 13-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | PNB Housing provides loans against for purchase, construction, repairs and renovations of houses, flats, commercial properties etc. All other activities of the Company revolve around the main business. |
| Start date and time of board meeting | 21-01-2026 16:45:00 |
| End date and time of board meeting | 21-01-2026 18:45:00 |
| 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 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 |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 2,00,998.00 | 5,98,621.00 |
| (ii) | Dividend Income | 0.00 | 5,000.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 9,457.00 | 27,246.00 |
| (v) | Net gain on fair value changes | 502.00 | 3,269.00 |
| (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 | 2,10,957.00 | 6,34,136.00 | |
| Other income | 218.00 | 1,252.00 | |
| Total income | 2,11,175.00 | 6,35,388.00 | |
| 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 | 10,601.00 | 28,423.00 | |
| Finance costs | 1,25,313.00 | 3,75,516.00 | |
| Depreciation, depletion and amortisation expense | 1,611.00 | 4,707.00 | |
| Fees and commission expense | 336.00 | 939.00 | |
| 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 | (4,058.00) | (20,999.00) | |
| (f) | Other expenses | ||
| 1 | Other expenses | 10,497.00 | 30,994.00 |
| Total other expenses | 10,497.00 | 30,994.00 | |
| Total expenses | 1,44,300.00 | 4,19,580.00 | |
| 3 | Total profit before exceptional items and tax | 66,875.00 | 2,15,808.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 66,875.00 | 2,15,808.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 14,330.00 | 42,202.00 |
| 9 | Deferred tax | 449.00 | 5,688.00 |
| 10 | Total tax expenses | 14,779.00 | 47,890.00 |
| 11 | Net Profit Loss for the period from continuing operations | 52,096.00 | 1,67,918.00 |
| 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 | 52,096.00 | 1,67,918.00 |
| 16 | Other comprehensive income net of taxes | 60.00 | 9,708.00 |
| 17 | Total Comprehensive Income for the period | 52,156.00 | 1,77,626.00 |
| 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 | 26,051.00 | 26,051.00 | |
| 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 | 20 | 64.51 | |
| Diluted earnings per share from continuing operations | 19.95 | 64.36 | |
| 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 | 20 | 64.51 | |
| Diluted earnings per share | 19.95 | 64.36 | |
| 23 | Debt equity ratio | 3.6200 | 3.6200 |
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | Textual Information(1) | |
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | Not Applicable |
| 25 | Interest service coverage ratio | Not Applicable |
| Textual Information(1) | 1. The above interim financial results of the Company have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act 2013, read with Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time and other accounting principles generally accepted in India and are in compliance with Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”) along with the circulars, guidelines and directions issued by the Reserve Bank of India (RBI)/ National Housing Bank (NHB) to the extent applicable. There are no changes in the accounting policies during the current reported period as compared to the corresponding periods / years. 2. The Company’s main business is to provide loans against/for purchase, construction, repairs & renovations of houses/ flats/commercial properties etc. All other activities of the Company revolve around the main business. As such, there are no separate reportable segment, as per the Operating Segments (Ind AS 108), notified by the Companies (Accounting Standard) Rules, 2015, as amended. 3. Disclosure of loans transferred / acquired during the quarter and nine months ended December 31, 2025, pursuant to RBI Notification dated November 28, 2025,Reserve Bank of India (Non-Banking Financial Companies - Transfer and Distribution of Credit Risk) Directions, 2025 and Reserve Bank of India (Non-Banking Financial Companies – Financial Statements: Presentation and Disclosures) Directions, 2025 are given below: (i) The Company has not transferred or acquired, any loans not in default during the quarter and nine months ended December 31, 2025. (ii) The Company has not transferred or acquired, any stressed loan during the quarter and nine months ended December 31, 2025. (iii) Details of ratings on security receipts as on December 31, 2025: Rating Agency Rating Trust Name Book value of security receipts (Rs. in crore) Book value of security receipts (net of provisions) Recovery rating scale India Ratings & Research Private Limited IND RR1 CFMARC TRUST - 140 103.49 - More than 100 per cent and upto 150 per cent Infomerics Valuation and Rating Limited IVR RR3 ACRE 122 TRUST 119.00 - More than percent and upto 75 per cent 4. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020, consolidating twenty nine existing labour laws. The Labour Codes, amongst other things introduces changes including a uniform definition of wages. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed the financial impact of these changes which has resulted in an estimated increase of Rs 4.58 crore in the gratuity liability arising out of the past service cost and same has been considered in the financial results for the quarter and nine months ended December 31, 2025. The Company continues to monitor the developments related to Labour Codes and would provide appropriate accounting effect on the basis of such developments as needed. 5. During the nine months ended December 31, 2025, the Company has allotted 5,83,520 (Q3 FY26 Nil) equity shares of Rs 10 each pursuant to exercise of stock options / restricted stock units by employees 6. Disclosures in compliance with Regulation 52 (4) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended for the quarter and nine months ended December 31, 2025 are attached as Annexure I. 7. The secured non-convertible debt securities issued by the Company are fully secured by creation and maintenance of exclusive charge (on floating basis) through hypothecation of book debts/loan receivables of the Company to the extent as stated in the respective Information Memorandum. Security Coverage available as on December 31, 2025 on secured non-convertible debt securities is 1.09 times. 8. Figures for the quarter ended December 31, 2025 is the balancing figures between reviewed figures for the nine months ended December 31, 2025 and audited figures for the half year ended September 30, 2025. 9. Figures for the quarter ended September 30, 2025 is the balancing figures between audited figures for the half year ended September 30, 2025 and reviewed figures for the quarter ended June 30, 2025 which was subjected to limited review. 10. Statutory Auditors of the Company have reviewed the standalone interim financial results for the quarter and nine months ended December 31, 2025, in compliance of Regulations 33 and 52 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The above standalone interim financial results have been reviewed and recommended by the Audit Committee of Board and subsequently approved by Board of Directors at their meeting held on January 21, 2026. |
|---|
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| Whether results 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) | |||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| 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 | Remeasurement gain/ (loss) on defined benefit plan | -7600000 | -14900000 |
| Total Amount of items that will not be reclassified to profit and loss | -7600000 | -14900000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (20.00) | (38.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Cash flow hedge | 15400000 | 1312100000 |
| Total Amount of items that will be reclassified to profit and loss | 15400000 | 1312100000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 38.00 | 3,302.00 |
| 5 | Total Other comprehensive income | 60.00 | 9,708.00 |