INTEGRATED FILING — NBFC



General information about company

Scrip code 511243
NSE Symbol CHOLAFIN
MSEI Symbol NOTLISTED
ISIN INE121A01024
Name of company Cholamandalam Investment and Finance Company 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 30-04-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-04-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 30-04-2026   11:25:00
End date and time of board meeting 30-04-2026   13:00:00
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 Declaration of unmodified opinion


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 01-01-2026 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 7,61,347.00 28,40,326.00
(ii) Dividend Income 0.00 0.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 64,517.00 2,11,421.00
(v) Net gain on fair value changes 4,167.00 11,138.00
(vi) Net gain on derecognition of financial instruments under amortised cost category 11,487.00 43,911.00
(vii) Sale of products (including Excise Duty) 0.00 0.00
(viii) Sale of services 153.00 514.00
(ix) Other revenue from operations
Total other revenue from operations
Total Revenue From Operations 8,41,671.00 31,07,310.00
Other income 14,683.00 46,563.00
Total income 8,56,354.00 31,53,873.00
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 1,09,238.00 4,19,508.00
Finance costs 3,75,302.00 14,38,413.00
Depreciation, depletion and amortisation expense 7,164.00 28,389.00
Fees and commission expense 0.00 0.00
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 84,631.00 3,53,634.00
(f) Other expenses
1 Other expenses 65,821.00 2,16,625.00
Total other expenses 65,821.00 2,16,625.00
Total expenses 6,42,156.00 24,56,569.00
3 Total profit before exceptional items and tax 2,14,198.00 6,97,304.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,14,198.00 6,97,304.00
7 Tax expense
8 Current tax 56,653.00 2,01,381.00
9 Deferred tax (6,861.00) (26,965.00)
10 Total tax expenses 49,792.00 1,74,416.00
11 Net Profit Loss for the period from continuing operations 1,64,406.00 5,22,888.00
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 114.00 373.00
15 Total profit (loss) for period 1,64,520.00 5,23,261.00
16 Other comprehensive income net of taxes 16,744.00 17,250.00
17 Total Comprehensive Income for the period 1,81,264.00 5,40,511.00
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,64,520.00 5,23,261.00
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 1,81,264.00 5,40,511.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
20 Details of equity share capital
Paid-up equity share capital 17,048.00 17,048.00
Face value of equity share capital 2 2
21 Reserves excluding revaluation reserve 30,28,792.00
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 19.33 61.98
Diluted earnings per share from continuing operations 19.28 61.83
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 19.33 61.98
Diluted earnings per share 19.28 61.83
23 Debt equity ratio 6.9300 6.9300
24 Debt service coverage ratio
25 Interest service coverage ratio
26 Disclosure of notes on financial results


Remarks

23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio


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 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 6,97,304.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 14,38,413.00
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (20,789.00)
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 (8,466.00)
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 62,732.00
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 28,389.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 3,53,634.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 4,585.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 21,881.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 8,409.00
Adjustments for fair value losses (gains) (11,403.00)
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) (39,30,993.00)
Other adjustments for non-cash items (1,26,339.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (21,79,947.00)
Net cash flows from (used in) operations (14,82,643.00)
Dividends received 5.00
Interest paid 14,22,795.00
Interest received 81,429.00
Income taxes paid (refund) 1,78,076.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (30,02,080.00)
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 2,336.00
Purchase of property, plant and equipment 26,511.00
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 (2,31,226.00)
Net cash flows from (used in) investing activities (2,55,401.00)
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 1,46,807.00
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 30,41,633.00
Proceeds from borrowings 1,31,40,895.00
Repayments of borrowings 1,27,36,057.00
Payments of lease liabilities 15,325.00
Dividends paid 16,952.00
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 35,61,001.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3,03,520.00
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 3,03,520.00
Cash and cash equivalents cash flow statement at beginning of period 5,27,965.00
Cash and cash equivalents cash flow statement at end of period 8,31,485.00




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 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 8,31,485.00
Bank Balance other than (a) above 6,38,023.00
Derivative financial instruments 1,70,106.00
Receivables
(I) Trade Receivables 32,705.00
(II) Other Receivables 20,200.00
Loans 2,17,74,372.00
Investments 6,64,581.00
Other Financial assets
1 Other Financial assets 89,212.00
Total of Other Financial assets 89,212.00
Total Financial Assets 2,42,20,684.00
2 Non Financial Asset
Inventories 0.00
Current tax assets (Net) 2,973.00
Deferred tax Assets (Net) 1,16,023.00
Investment Property 13.00
Biological assets other than bearer plants 0.00
Property, Plant and Equipment 1,83,945.00
Capital work-in-progress 2,751.00
Intangible assets under development 1,450.00
Goodwill 0.00
Other Intangible assets 2,906.00
Other non-financial assets
1 Other non-financial assets 14,078.00
Total of Other non-financial assets 14,078.00
Total Non Financial Assets 3,24,139.00
Total assets 2,45,44,823.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 17,048.00
Other equity 30,28,792.00
Total equity attributable to owners of parent 30,45,840.00
Non controlling interest
Total equity 30,45,840.00
2 Liabilities
2.1 Financial Liabilities
(a) Derivative financial instruments 8,645.00
(b) Payables
(I)Trade Payables
(i) total outstanding dues of micro enterprises and small enterprises 1,319.00
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 19,886.00
II) Other Payables
(i) total outstanding dues of micro enterprises and small enterprises
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 2,22,649.00
(C ) Debt Securities 40,82,410.00
(d) Borrowings (Other than Debt Securities) 1,56,54,280.00
(e) Deposits 13,70,271.00
(f) Subordinated Liabilities 1,03,027.00
Other financial liabilities
Total of Other financial liabilities
Total Financial Liabilities 2,14,62,487.00
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 0.00
(b) Provisions 28,140.00
(C ) Deferred tax liabilities (Net) 0.00
Other non-financial liabilities
1 Other non-financial liabilities 8,356.00
Total of Other non-financial liabilities 8,356.00
Total Non Financial Liabilities 36,496.00
Total liabilities 2,14,98,983.00
Total equity and liabilites 2,45,44,823.00
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 01-01-2026 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)
1 Vehicle Finance 4,44,114.00 16,51,103.00
2 Loan against property 1,61,183.00 5,98,888.00
3 Home Loans 89,769.00 3,24,091.00
4 Others 1,33,179.00 4,82,835.00
5 Unallocated 28,109.00 96,956.00
Total Segment Revenue 8,56,354.00 31,53,873.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 8,56,354.00 31,53,873.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Vehicle Finance 1,06,722.00 3,14,467.00
2 Loan against property 59,986.00 2,15,898.00
3 Home Loans 23,715.00 85,736.00
4 Others 18,747.00 53,466.00
5 Unallocated 5,143.00 28,111.00
Total Profit before tax 2,14,313.00 6,97,678.00
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 2,14,313.00 6,97,678.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Vehicle Finance 1,19,55,739.00 1,19,55,739.00
2 Loan against property 45,80,808.00 45,80,808.00
3 Home Loans 22,44,837.00 22,44,837.00
4 Others 30,17,106.00 30,17,106.00
5 Unallocated 27,46,333.00 27,46,333.00
Total Segment Asset 2,45,44,823.00 2,45,44,823.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 2,45,44,823.00 2,45,44,823.00
4 Segment Liabilities
Segment Liabilities
1 Vehicle Finance 1,04,72,478.00 1,04,72,478.00
2 Loan against property 40,12,501.00 40,12,501.00
3 Home Loans 19,66,337.00 19,66,337.00
4 Others 26,42,052.00 26,42,052.00
5 Unallocated 24,05,615.00 24,05,615.00
Total Segment Liabilities 2,14,98,983.00 2,14,98,983.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 2,14,98,983.00 2,14,98,983.00
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 01-01-2026 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 Items that will not be reclassified to Profit or Loss 56100000 -37500000
Total Amount of items that will not be reclassified to profit and loss 56100000 -37500000
2 Income tax relating to items that will not be reclassified to profit or loss 142.00 (94.00)
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit or Loss 2181600000 2342800000
Total Amount of items that will be reclassified to profit and loss 2181600000 2342800000
4 Income tax relating to items that will be reclassified to profit or loss 5,491.00 5,897.00
5 Total Other comprehensive income 16,744.00 17,250.00




Details of Impact of Audit Qualification

Amount in (Lakhs)

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 KKC & Associates LLP Yes 31-07-2027
2 B K Khare & Co. Yes 31-03-2028