| Scrip code | 532636 |
|---|---|
| NSE Symbol | IIFL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE530B01024 |
| Name of company | IIFL 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 | 29-04-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 23-04-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Single segment |
| Description of single segment | Financial and Investing Activities |
| Start date and time of board meeting | 29-04-2026 10:30:00 |
| End date and time of board meeting | 29-04-2026 15:32:00 |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 3,33,004.00 | 11,75,372.00 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 15,708.00 | 49,809.00 |
| (v) | Net gain on fair value changes | 0.00 | 3,007.00 |
| (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 | Net gain on derecognition of financial instruments under FVTOCI category | 20,538.00 | 1,06,892.00 |
| Total other revenue from operations | 20,538.00 | 1,06,892.00 | |
| Total Revenue From Operations | 3,69,250.00 | 13,35,080.00 | |
| Other income | 717.00 | 2,303.00 | |
| Total income | 3,69,967.00 | 13,37,383.00 | |
| 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 | 54,204.00 | 2,11,051.00 | |
| Finance costs | 1,60,963.00 | 5,71,737.00 | |
| Depreciation, depletion and amortisation expense | 6,361.00 | 21,062.00 | |
| Fees and commission expense | 0.00 | 0.00 | |
| Net loss on fair value changes | 1,433.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 32,571.00 | 1,73,819.00 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 31,169.00 | 1,18,856.00 |
| Total other expenses | 31,169.00 | 1,18,856.00 | |
| Total expenses | 2,86,701.00 | 10,96,525.00 | |
| 3 | Total profit before exceptional items and tax | 83,266.00 | 2,40,858.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 83,266.00 | 2,40,858.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 19,732.00 | 39,605.00 |
| 9 | Deferred tax | 1,208.00 | 19,583.00 |
| 10 | Total tax expenses | 20,940.00 | 59,188.00 |
| 11 | Net Profit Loss for the period from continuing operations | 62,326.00 | 1,81,670.00 |
| 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 | 62,326.00 | 1,81,670.00 |
| 16 | Other comprehensive income net of taxes | 2,572.00 | 1,537.00 |
| 17 | Total Comprehensive Income for the period | 64,898.00 | 1,83,207.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 58,684.00 | 1,66,080.00 | |
| Total profit or loss, attributable to non-controlling interests | 3,642.00 | 15,590.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 60,995.00 | 1,67,572.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 3,903.00 | 15,635.00 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 8,506.00 | 8,506.00 | |
| Face value of equity share capital | 2 | 2 | |
| 21 | Reserves excluding revaluation reserve | 13,83,490.00 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 13.8 | 39.07 | |
| Diluted earnings per share from continuing operations | 13.72 | 38.75 | |
| 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 | 13.8 | 39.07 | |
| Diluted earnings per share | 13.72 | 38.75 | |
| 23 | Debt equity ratio | 4.4300 | 4.4300 |
| 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 | ||
| 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 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 2,40,858.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 5,71,737.00 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | 941.00 | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | 34,947.00 | |
| 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 | (75,984.00) | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | 2,676.00 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | (64,269.00) | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 21,062.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 3,503.00 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 1,50,725.00 | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 11,47,097.00 | |
| Adjustments for share-based payments | 2,436.00 | |
| Adjustments for fair value losses (gains) | (3,007.00) | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | (118.00) | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | (1,28,216.00) | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (6,30,664.00) | |
| Net cash flows from (used in) operations | (3,89,806.00) | |
| Dividends received | 0.00 | |
| Interest paid | 5,79,670.00 | |
| Interest received | 11,34,601.00 | |
| Income taxes paid (refund) | 41,008.00 | |
| Other inflows (outflows) of cash | (15,21,716.00) | |
| Net cash flows from (used in) operating activities | (13,97,599.00) | |
| 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 | 152.00 | |
| Purchase of property, plant and equipment | 8,114.00 | |
| 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 | 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 | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (2,52,599.00) | |
| Net cash flows from (used in) investing activities | (2,60,561.00) | |
| 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 | 1,371.00 | |
| 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 | 27,86,457.00 | |
| Proceeds from borrowings | 36,58,091.00 | |
| Repayments of borrowings | 46,23,701.00 | |
| Payments of lease liabilities | 17,929.00 | |
| Dividends paid | 19,969.00 | |
| 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 | 17,84,320.00 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 1,26,160.00 | |
| 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 | 1,26,160.00 | |
| Cash and cash equivalents cash flow statement at beginning of period | 2,06,663.00 | |
| Cash and cash equivalents cash flow statement at end of period | 3,32,823.00 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 3,32,823.00 | ||
| Bank Balance other than (a) above | 3,04,527.00 | ||
| Derivative financial instruments | 74,079.00 | ||
| Receivables | |||
| (I) Trade Receivables | 9,811.00 | ||
| (II) Other Receivables | 2,209.00 | ||
| Loans | 70,91,107.00 | ||
| Investments | 6,09,245.00 | ||
| Other Financial assets | |||
| 1 | Other financial assets | 2,28,050.00 | |
| Total of Other Financial assets | 2,28,050.00 | ||
| Total Financial Assets | 86,51,851.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 28,847.00 | ||
| Deferred tax Assets (Net) | 25,685.00 | ||
| Investment Property | 87,058.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 17,669.00 | ||
| Capital work-in-progress | 575.00 | ||
| Intangible assets under development | 8.00 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 727.00 | ||
| Other non-financial assets | |||
| 1 | Other non-financial assets | 93,484.00 | |
| Total of Other non-financial assets | 93,484.00 | ||
| Total Non Financial Assets | 2,54,053.00 | ||
| Total assets | 89,05,904.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 8,506.00 | ||
| Other equity | 13,83,490.00 | ||
| Total equity attributable to owners of parent | 13,91,996.00 | ||
| Non controlling interest | 16991300000 | ||
| Total equity | 15,61,909.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 60.00 | |
| (b) | Payables | 0.00 | |
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 1,902.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 22,766.00 | ||
| 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 | 0.00 | ||
| (C ) | Debt Securities | 20,74,797.00 | |
| (d) | Borrowings (Other than Debt Securities) | 43,09,895.00 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 5,32,896.00 | |
| Other financial liabilities | |||
| 1 | Finance lease obligation | 52,219.00 | |
| 2 | Other financial liabilities | 2,98,846.00 | |
| Total of Other financial liabilities | 3,51,065.00 | ||
| Total Financial Liabilities | 72,93,381.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 8,102.00 | |
| (b) | Provisions | 15,771.00 | |
| (C ) | Deferred tax liabilities (Net) | 7,245.00 | |
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 19,496.00 | |
| Total of Other non-financial liabilities | 19,496.00 | ||
| Total Non Financial Liabilities | 50,614.00 | ||
| Total liabilities | 73,43,995.00 | ||
| Total equity and liabilites | 89,05,904.00 | ||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| Whether results are audited or unaudited | Audited | Audited | |
| 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 | |||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| 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 liability/ (asset) | -800000 | -78000000 |
| Total Amount of items that will not be reclassified to profit and loss | -800000 | -78000000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (2.00) | (196.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Cash flow hedge (net) | 392100000 | 357600000 |
| 2 | Others | -47600000 | -74100000 |
| Total Amount of items that will be reclassified to profit and loss | 344500000 | 283500000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 867.00 | 714.00 |
| 5 | Total Other comprehensive income | 2,572.00 | 1,537.00 |
| Whether results are audited or unaudited | Audited |
|---|---|
| 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 | Sharp & Tannan Associates | Yes | 30-04-2028 | ||
|---|---|---|---|---|---|
| 2 | G. M. Kapadia & Co. | Yes | 30-04-2027 | ||