| Scrip code | 544044 |
|---|---|
| NSE Symbol | INDIASHLTR |
| MSEI Symbol | NOTLISTED |
| ISIN | INE922K01024 |
| Name of company | INDIA SHELTER FINANCE CORPORATION 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 | 02-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 24-04-2026 |
| 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 | Housing Finance |
| Start date and time of board meeting | 02-05-2026 10:00:00 |
| End date and time of board meeting | 02-05-2026 12:05:00 |
| 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 | 33,479.81 | 1,22,896.18 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 3,811.22 | 14,732.00 |
| (v) | Net gain on fair value changes | 88.63 | 569.49 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 3,443.43 | 14,641.53 |
| (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 | 40,823.09 | 1,52,839.20 | |
| Other income | 3.97 | 18.54 | |
| Total income | 40,827.06 | 1,52,857.74 | |
| 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 | 7,943.35 | 29,778.92 | |
| Finance costs | 11,518.85 | 44,480.24 | |
| Depreciation, depletion and amortisation expense | 309.90 | 1,237.90 | |
| 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 | 787.72 | 4,031.98 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 2,264.64 | 8,000.07 |
| Total other expenses | 2,264.64 | 8,000.07 | |
| Total expenses | 22,824.46 | 87,529.11 | |
| 3 | Total profit before exceptional items and tax | 18,002.60 | 65,328.63 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 18,002.60 | 65,328.63 |
| 7 | Tax expense | ||
| 8 | Current tax | 4,149.62 | 14,549.49 |
| 9 | Deferred tax | 94.20 | 464.46 |
| 10 | Total tax expenses | 4,243.82 | 15,013.95 |
| 11 | Net Profit Loss for the period from continuing operations | 13,758.78 | 50,314.68 |
| 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 | 13,758.78 | 50,314.68 |
| 16 | Other comprehensive income net of taxes | 131.15 | 273.39 |
| 17 | Total Comprehensive Income for the period | 13,889.93 | 50,588.07 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| 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 | 5,437.92 | 5,437.92 | |
| Face value of equity share capital | 5 | 5 | |
| 21 | Reserves excluding revaluation reserve | 3,14,374.54 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 12.66 | 46.46 | |
| Diluted earnings per share from continuing operations | 12.31 | 44.96 | |
| 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 | 12.66 | 46.46 | |
| Diluted earnings per share | 12.31 | 44.96 | |
| 23 | Debt equity ratio | 1.9500 | 1.9500 |
| 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 | 65,328.63 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 0.00 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | (509.20) | |
| 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 | (4,934.30) | |
| Adjustments for other financial assets, non-current | (1,77,596.23) | |
| Adjustments for other financial assets, current | 0.00 | |
| Adjustments for other bank balances | (1,447.22) | |
| Adjustments for increase (decrease) in trade payables, current | (12.71) | |
| 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 | 1,669.50 | |
| Adjustments for depreciation and amortisation expense | 1,237.90 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 0.00 | |
| Adjustments for provisions, non-current | 314.90 | |
| Adjustments for other financial liabilities, current | 0.00 | |
| Adjustments for other financial liabilities, non-current | 7,035.11 | |
| 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 | 2,069.26 | |
| Adjustments for fair value losses (gains) | 0.00 | |
| 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) | 0.00 | |
| Other adjustments for non-cash items | 80.39 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (1,72,092.60) | |
| Net cash flows from (used in) operations | (1,06,763.97) | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 13,183.04 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (1,19,947.01) | |
| 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 | 38.12 | |
| Purchase of property, plant and equipment | 1,133.70 | |
| 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 | (7,994.21) | |
| Net cash flows from (used in) investing activities | (9,089.79) | |
| 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 | 0.00 | |
| 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 | 1,681.24 | |
| Proceeds from issuing debentures notes bonds etc | 15,000.00 | |
| Proceeds from borrowings | 2,85,300.92 | |
| Repayments of borrowings | 1,72,001.14 | |
| Payments of lease liabilities | 805.52 | |
| Dividends paid | 5,396.72 | |
| 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 | 1,23,778.78 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (5,258.02) | |
| 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 | (5,258.02) | |
| Cash and cash equivalents cash flow statement at beginning of period | 18,195.94 | |
| Cash and cash equivalents cash flow statement at end of period | 12,937.92 | |
| 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 | 12,937.92 | ||
| Bank Balance other than (a) above | 17,551.58 | ||
| Derivative financial instruments | 5,900.72 | ||
| Receivables | |||
| (I) Trade Receivables | 547.52 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 8,56,854.82 | ||
| Investments | 39,521.46 | ||
| Other Financial assets | |||
| 1 | Other Financial assets | 23,633.06 | |
| Total of Other Financial assets | 23,633.06 | ||
| Total Financial Assets | 9,56,947.08 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 0.00 | ||
| Deferred tax Assets (Net) | 68.57 | ||
| Investment Property | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 2,700.28 | ||
| Capital work-in-progress | 0.00 | ||
| Intangible assets under development | 0.00 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 217.43 | ||
| Other non-financial assets | |||
| 1 | Other non-financial assets | 1,033.73 | |
| 2 | Asset held for sale | 530.49 | |
| Total of Other non-financial assets | 1,564.22 | ||
| Total Non Financial Assets | 4,550.50 | ||
| Total assets | 9,61,497.58 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 5,437.92 | ||
| Other equity | 3,14,374.54 | ||
| Total equity attributable to owners of parent | 3,19,812.46 | ||
| Non controlling interest | 0 | ||
| Total equity | 3,19,812.46 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0.00 | |
| (b) | Payables | 0.00 | |
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 53.16 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 836.07 | ||
| 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 | 18,060.58 | |
| (d) | Borrowings (Other than Debt Securities) | 6,06,543.11 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| Other financial liabilities | |||
| 1 | Other financial liabilities | 11,536.32 | |
| Total of Other financial liabilities | 11,536.32 | ||
| Total Financial Liabilities | 6,37,029.24 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 1,014.58 | |
| (b) | Provisions | 843.86 | |
| (C ) | Deferred tax liabilities (Net) | 0.00 | |
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 2,797.44 | |
| Total of Other non-financial liabilities | 2,797.44 | ||
| Total Non Financial Liabilities | 4,655.88 | ||
| Total liabilities | 6,41,685.12 | ||
| Total equity and liabilites | 9,61,497.58 | ||
| 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 | 01-01-2026 | 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 | Re-measurment (losses)/gains on defined benefit obligations | -4056000 | -3424000 |
| Total Amount of items that will not be reclassified to profit and loss | -4056000 | -3424000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (10.21) | (8.62) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Re-measurement gains/ (losses) on hedge instruments | 21582000 | 39958000 |
| Total Amount of items that will be reclassified to profit and loss | 21582000 | 39958000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 54.32 | 100.57 |
| 5 | Total Other comprehensive income | 131.15 | 273.39 |
| 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 | S.R. Batliboi & Associates LLP | Yes | 31-07-2027 | ||
|---|---|---|---|---|---|