| Scrip code | 530879 |
|---|---|
| NSE Symbol | CIFL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE345H01024 |
| Name of company | CAPITAL INDIA 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 | 13-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 05-02-2026 |
| 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 | 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 | 13-02-2026 13:30:00 |
| End date and time of board meeting | 13-02-2026 15:20:00 |
| 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 5,161.72 | 13,340.80 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 5,497.57 | 15,285.22 |
| (v) | Net gain on fair value changes | 392.97 | 791.57 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | (9.03) | 100.92 |
| (vii) | Sale of products (including Excise Duty) | 3,250.35 | 9,518.71 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| 1 | Foriegn Exchange Services | 302.27 | 946.93 |
| 2 | Other operating income | 105.87 | 296.82 |
| Total other revenue from operations | 408.14 | 1,243.75 | |
| Total Revenue From Operations | 14,701.72 | 40,280.97 | |
| Other income | 106.24 | 215.91 | |
| Total income | 14,807.96 | 40,496.88 | |
| 2 | Expenses | ||
| Cost of materials consumed | 4.71 | 39.54 | |
| 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 | 3,313.70 | 9,627.28 | |
| Finance costs | 2,224.22 | 6,181.43 | |
| Depreciation, depletion and amortisation expense | 765.81 | 2,389.07 | |
| Fees and commission expense | 6,376.46 | 17,966.81 | |
| 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 | 214.83 | 4,864.58 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 2,505.57 | 6,012.36 |
| Total other expenses | 2,505.57 | 6,012.36 | |
| Total expenses | 15,405.30 | 47,081.07 | |
| 3 | Total profit before exceptional items and tax | (597.34) | (6,584.19) |
| 4 | Exceptional items | 0.00 | 10,638.06 |
| 5 | Total profit before tax | (597.34) | 4,053.87 |
| 7 | Tax expense | ||
| 8 | Current tax | 30.26 | 649.44 |
| 9 | Deferred tax | (108.39) | (89.65) |
| 10 | Total tax expenses | (78.13) | 559.79 |
| 11 | Net Profit Loss for the period from continuing operations | (519.21) | 3,494.08 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | (60.51) |
| 13 | Tax expense of discontinued operations | 0.00 | 47.08 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | (107.59) |
| 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 | (519.21) | 3,386.49 |
| 16 | Other comprehensive income net of taxes | (10.25) | (5.92) |
| 17 | Total Comprehensive Income for the period | (529.46) | 3,380.57 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | (292.47) | 3,904.81 | |
| Total profit or loss, attributable to non-controlling interests | (226.74) | (518.32) | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (299.07) | 3,902.54 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (230.39) | (521.97) | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 7,821.13 | 7,821.13 | |
| 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 | -0.08 | 1.03 | |
| Diluted earnings per share from continuing operations | -0.07 | 1 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 0 | -0.03 | |
| Diluted earnings per share from discontinued operations | 0 | -0.03 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | -0.08 | 1 | |
| Diluted earnings per share | -0.07 | 0.97 | |
| 23 | Debt equity ratio | 1.1300 | 1.1300 |
| 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 | Textual Information(1) | |
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Textual Information(1) | 1.These consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34 - Interim Financial Reporting (Ind AS 34) prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and and in compliance with the requirements of Regulation 33 and Regulation 52(4) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations,2015, as amended from time to time. 2. The auditors have carried out Limited Review of the Financial Results for the quarter and Nine Months ended December 31, 2025 as required under Regulation 33 and Regulation 52 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3. The consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on February 13, 2026. 4. Consolidated Segment information in accordance with the Ind AS 108 – Operating Segments of the Group is as under: Note : 1. Business Segments have been identified and reported taking into account the nature of products and services, the organisation structure, the internal business reporting system and the guidelines prescribed by the RBI. The Group doesn't have any reportable geographical segment. 2. Financial Numbers of discontinued operations have been included for above segment disclosures. 5.The secured non-convertible debentures issued by Capital India Finance Limited are fully secured by first pari passu charge by hypothecation of book debts/ loan receivables to the extent as stated in the Information Memorandum. Further, the Company has maintained asset cover as stated in the Information Memorandum which is sufficient to discharge the principal amount at all times for the non-convertible debt securities issued. 6. During the quarter ended December 31, 2025 the Capital India Finance Limited has allotted 13,47,500 equity shares of face value of Rs. 2 per share to employees who have exercised their options under the approved CIFL Employee Stock Option Plan 2018. 7. In case of subsidiary Rapipay Fintech Private Limited invested Rs 4 Lakhs in its wholly owned subsidiary NYE Investech Private Limited (formally known as Kuants Wealth Private Limited) during the quarter ended December 31, 2025. 8. In relation to expenses paid that are in the nature of sourcing and collection charges to loan service providers/ business partners, the income and expenses have been grossed up to provide more appropriate disclosures. The impact of the same is Nil on the profitability of the respective periods. The adjustments for the respective periods are as below. Particulars Quarter Ended Nine Months Ended Year Ended Dec 31, 2025 Sep 30, 2025 Dec 31, 2024 Dec 31, 2025 Dec 31, 2024 Mar 31, 2025 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) Increase in Interest Income 294.08 94.77 152.79 525.88 487.12 602.25 Increase in Other Expenses 294.08 94.77 152.79 525.88 487.12 602.25 Net Impact on Profit/(Loss) - - - - - - 9. Brief Details of Result of Discontinued operation is given as under- Particular Quarter Ended Nine Months Ended Year Ended Dec 31,202 Sep 30, 2025 Dec 31, 2024 Dec 31,2025 Dec 31, 2024 Mar 31,2025 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) Total Income - 585.75 1,949.40 2,301.26 5,603.93 7,450.52 Total Expenses - 738.82 1,878.72 2,361.77 5,298.12 7,149.06 Profit before Tax - (153.07) 70.68 (60.51) 305.81 301.46 10.The figures for the quarter ended Decemebr 31, 2025, and December 31, 2024 are the balancing figures between published figures in respect of the half year ended September 30, 2025, and September 30, 2024 and the published figures for the quarter ended December 31, 2025 and December 31, 2024 respectively. 11. 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 29 existing labour laws. On the basis of the best information available and actuarial valuation obtained, consistent with the guidance provided by the Institute of Chartered Accountants of India the group has provided incremental impact in the consolidation results for the period ended December 31, 2025. The incremental impact towards gratuity liability of Rs.144.17 Lakhs primarily arises due to change in wage definition. The group continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Codes and would provide appropriate accounting effect on the basis of such developments as needed, if any. 12. Previous period/ year figures have been regrouped/ reclassified to make them comparable with those of current period. |
|---|
| 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 | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | Lending business | 5,690.44 | 16,843.41 |
| 2 | Prepaid Payment Instrument business | 8,460.76 | 24,027.83 |
| 3 | Forex business | 651.83 | 1,901.76 |
| 4 | Others | 4.93 | 25.14 |
| 5 | Unallocated | 0.00 | 0.00 |
| Total Segment Revenue | 14,807.96 | 42,798.14 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 14,807.96 | 42,798.14 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Lending business | 32.23 | (4,985.29) |
| 2 | Prepaid Payment Instrument business | (414.25) | (928.78) |
| 3 | Forex business | (152.20) | (567.95) |
| 4 | Others | (63.12) | (162.68) |
| 5 | Unallocated | 0.00 | 10,638.06 |
| Total Profit before tax | (597.34) | 3,993.36 | |
| i. Finance cost | 0.00 | 0.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |
| Profit before tax | (597.34) | 3,993.36 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Lending business | 1,40,787.65 | 1,40,787.65 |
| 2 | Prepaid Payment Instrument business | 13,464.29 | 13,464.29 |
| 3 | Forex business | 5,918.27 | 5,918.27 |
| 4 | Others | 801.42 | 801.42 |
| 5 | Unallocated | 0.00 | 0.00 |
| Total Segment Asset | 1,60,971.63 | 1,60,971.63 | |
| Un-allocable Assets | 4,112.35 | 4,112.35 | |
| Net Segment Asset | 1,65,083.98 | 1,65,083.98 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Lending business | 82,373.53 | 82,373.53 |
| 2 | Prepaid Payment Instrument business | 11,597.31 | 11,597.31 |
| 3 | Forex business | 1,849.42 | 1,849.42 |
| 4 | Others | 26.24 | 26.24 |
| 5 | Unallocated | 0.00 | 0.00 |
| Total Segment Liabilities | 95,846.50 | 95,846.50 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 95,846.50 | 95,846.50 | |
| 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 | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Items that will not be reclassified to profit or loss | -1110000 | -532000 |
| Total Amount of items that will not be reclassified to profit and loss | -1110000 | -532000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (0.85) | 0.60 |
| 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 | (10.25) | (5.92) |