| 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 | 20-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 14-05-2026 |
| 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 | 20-05-2026 14:00:00 |
| End date and time of board meeting | 20-05-2026 16:30:00 |
| 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 | 5,419.97 | 18,760.77 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 3,387.43 | 18,672.65 |
| (v) | Net gain on fair value changes | 280.42 | 1,071.99 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | (42.92) | 58.00 |
| (vii) | Sale of products (including Excise Duty) | 3,010.47 | 12,529.18 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| 1 | Foriegn Exchange Services | 309.19 | 1,256.12 |
| 2 | Other operating income | 150.26 | 447.08 |
| Total other revenue from operations | 459.45 | 1,703.20 | |
| Total Revenue From Operations | 12,514.82 | 52,795.79 | |
| Other income | 272.54 | 488.45 | |
| Total income | 12,787.36 | 53,284.24 | |
| 2 | Expenses | ||
| Cost of materials consumed | 1.89 | 41.43 | |
| 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 | 3,800.34 | 13,427.62 | |
| Finance costs | 2,171.87 | 8,353.30 | |
| Depreciation, depletion and amortisation expense | 747.39 | 3,136.46 | |
| Fees and commission expense | 4,957.96 | 22,924.77 | |
| 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 | (1,273.14) | 3,591.44 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 2,733.93 | 8,746.29 |
| Total other expenses | 2,733.93 | 8,746.29 | |
| Total expenses | 13,140.24 | 60,221.31 | |
| 3 | Total profit before exceptional items and tax | (352.88) | (6,937.07) |
| 4 | Exceptional items | 0.00 | 10,638.06 |
| 5 | Total profit before tax | (352.88) | 3,700.99 |
| 7 | Tax expense | ||
| 8 | Current tax | 136.78 | 786.22 |
| 9 | Deferred tax | (191.74) | (281.39) |
| 10 | Total tax expenses | (54.96) | 504.83 |
| 11 | Net Profit Loss for the period from continuing operations | (297.92) | 3,196.16 |
| 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 | (297.92) | 3,088.57 |
| 16 | Other comprehensive income net of taxes | 12.81 | 6.89 |
| 17 | Total Comprehensive Income for the period | (285.11) | 3,095.46 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | (15.674) | 3,889.141 | |
| Total profit or loss, attributable to non-controlling interests | (282.248) | (800.568) | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (2.251) | 3,900.289 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (282.861) | (804.831) | |
| 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 | 8,015.63 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 0 | 1.02 | |
| Diluted earnings per share from continuing operations | 0 | 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 | 0.99 | |
| Diluted earnings per share | 0 | 0.97 | |
| 23 | Debt equity ratio | 1.3800 | 1.3800 |
| 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 | Not Applicable |
| 25 | Interest service coverage ratio | Not Applicable |
| Textual Information(1) | Notes : 3. These consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder 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. 4. The above financial results have been audited by the statutory auditors of the Company as required under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and have issued unmodified opinion on these financial results. 5. The consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 20, 2026. 6. Consolidated Segment information in accordance with the Ind AS 108 – Operating Segments of the Group is given as under - Note : 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. 7. During the year ended Mar 31, 2026 the Company has allotted 19,24,406 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. 8. In case of subsidiary, Rapipay Fintech Private Limited invested Rs 5.50 Lakhs during the quarter ended Mar 31, 2026 and Rs 24.50 Lakhs during the year ended Mar 31, 2026 in its wholly owned subsidiary NYE Investech Private Limited (formerly known as Kuants Wealth Private Limited). 9. 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 corresponding periods adjusted are as below. Particulars |Quarter Ended | Year Ended | |Mar 31,2025 | Mar 31,2025 | |(Refer Note 11) | (Audited) | Increase in Interest Income | 115.13 | 602.25 | Increase in Other Expenses | 115.13 | 602.25 | Net Impact on Profit/(Loss) | - | - | 10. During the year the Company had sold its entire stake in Capital India Home Loans Limited (CIHL) to Weaver Services Private Limited for a total consideration of Rs 26,652.71 Lakhs. Consequently, CIHL had ceased to be a subsidiary of Company with effect from Aug 11, 2025. The exceptional item disclosed in the financial result for the year ended Mar 31, 2026 includes gain of Rs.10,638.06 Lakhs on account of disinvestment of CIHL, such gain is after adjusting the carrying amount of investment in CIHL as on date of sale and expenses incurred on the sale transaction. a). Brief Details about Result of Discontinued Operations i.e Capital India Home Loans Limited is given as under - For the quarter ended March 31, 2025, the discontinued operation reported total income of Rs. 1,846.59 Lakhs against total expenses of Rs. 1,850.94, resulting in a loss before tax of Rs. 4.35 Lakhs. After accounting for a tax expense of Rs. 49.73 Lakhs, the operation recorded a profit after tax of Rs. 45.38 Lakhs. Including other comprehensive income of Rs. 13.63 Lakhs, the total comprehensive income from discontinued operations stood at Rs. 59.01 Lakhs for the quarter. On a year-to-date basis as of August 11, 2025, the discontinued operation recorded total income of Rs. 2,301.26 Lakhs and total expenses of Rs. 2,361.77 Lakhs, leading to a loss before tax of Rs. 60.51 Lakhs and a total comprehensive loss of Rs. 107.59 Lakhs. For the year ended March 31, 2025, the discontinued operation generated total income of Rs. 7,450.52 Lakhs and incurred total expenses of Rs. 7,149.06 Lakhs, resulting in a profit before tax of Rs. 301.46 Lakhs. After tax expenses of Rs. 23.20 Lakhs and other comprehensive income of Rs. 13.63 Lakhs, the total comprehensive income for the year amounted to Rs. 291.89 Lakhs. b). Balance sheet includes amount of Capital India Home Loans Limited is given as under - Balance Sheet includes amount of Capital India Home Loans limited is Assets as at 31st March 2025 is Rs. 46,778.76 Lakhs and Liabilities as at Rs. 31,921 Lakhs. 11. The figures of the quarters ended Mar 31, 2026 and Mar 31, 2025 are the balancing figures between the audited figures in respect of the full financial year and published year to date figures up to the third quarter of the relevant financial year which were subject to limited review by the Statutory Auditors of the Company. 12. The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four labour codes collectively referred to as the New Labour Codes. The Group has assessed the implications of the New Labour Codes and have taken an estimated increase in provision of Rs. 150.45 lakhs during the period ended Mar 31, 2026 and recognised the same in the employee benefits expense. 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. 13. Previous period/ year figures have been regrouped/ reclassified to make them comparable with those of current period. 14. The compliance related to disclosure of certain ratios and other financial information as required under Regulation 52 (4) of the Listing Regulations is made in Appendix 1. |
|---|
| 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 | 3,700.99 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 8,127.01 | |
| Adjustments for decrease (increase) in inventories | 31.84 | |
| Adjustments for decrease (increase) in trade receivables, current | 1,212.27 | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | (155.52) | |
| Adjustments for decrease (increase) in other non-current assets | (23,231.96) | |
| Adjustments for other financial assets, non-current | (276.55) | |
| Adjustments for other financial assets, current | 0.00 | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | 228.53 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | (644.37) | |
| Adjustments for increase (decrease) in other non-current liabilities | (29.97) | |
| Adjustments for depreciation and amortisation expense | 3,136.46 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 3,591.44 | |
| Adjustments for provisions, current | (151.58) | |
| Adjustments for provisions, non-current | 117.94 | |
| Adjustments for other financial liabilities, current | 0.00 | |
| 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 | 18,534.48 | |
| Adjustments for share-based payments | 454.36 | |
| Adjustments for fair value losses (gains) | (1,129.99) | |
| 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) | (10,671.99) | |
| Other adjustments for non-cash items | (321.01) | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (38,247.57) | |
| Net cash flows from (used in) operations | (34,546.58) | |
| Dividends received | 0.00 | |
| Interest paid | 8,294.55 | |
| Interest received | 19,322.21 | |
| Income taxes paid (refund) | 1,883.95 | |
| Other inflows (outflows) of cash | (5.06) | |
| Net cash flows from (used in) operating activities | (25,407.93) | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 25,291.83 | |
| 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 | 0.69 | |
| Purchase of property, plant and equipment | 545.62 | |
| Proceeds from sales of investment property | (14,008.13) | |
| Purchase of investment property | 891.90 | |
| 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 | 0.00 | |
| Net cash flows from (used in) investing activities | 9,846.87 | |
| 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 | 332.27 | |
| 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 | 5,105.16 | |
| Proceeds from borrowings | 18,092.40 | |
| Repayments of borrowings | 0.00 | |
| Payments of lease liabilities | 872.16 | |
| Dividends paid | 77.94 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (857.85) | |
| Net cash flows from (used in) financing activities | 21,721.88 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 6,160.82 | |
| 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 | 6,160.82 | |
| Cash and cash equivalents cash flow statement at beginning of period | 16,178.64 | |
| Cash and cash equivalents cash flow statement at end of period | 22,339.46 | |
| 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 | 22,339.46 | ||
| Bank Balance other than (a) above | 9,312.07 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 775.63 | ||
| (II) Other Receivables | 1,669.27 | ||
| Loans | 1,12,688.26 | ||
| Investments | 21,003.93 | ||
| Other Financial assets | |||
| 1 | Other Financial assets | 3,517.26 | |
| Total of Other Financial assets | 3,517.26 | ||
| Total Financial Assets | 1,71,305.88 | ||
| 2 | Non Financial Asset | ||
| Inventories | 66.38 | ||
| Current tax assets (Net) | 1,408.75 | ||
| Deferred tax Assets (Net) | 982.72 | ||
| Investment Property | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 972.17 | ||
| Capital work-in-progress | 0.00 | ||
| Intangible assets under development | 126.28 | ||
| Goodwill | 1,807.59 | ||
| Other Intangible assets | 5,667.15 | ||
| Other non-financial assets | |||
| 1 | Other non-financial assets | 2,224.18 | |
| Total of Other non-financial assets | 2,224.18 | ||
| Total Non Financial Assets | 13,255.22 | ||
| Total assets | 1,84,561.10 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 7,821.13 | ||
| Other equity | 59,495.69 | ||
| Total equity attributable to owners of parent | 67,316.82 | ||
| Non controlling interest | 173856000 | ||
| Total equity | 69,055.38 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | ||
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 37.30 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 1,481.62 | ||
| 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 | 45.41 | ||
| (C ) | Debt Securities | 5,105.16 | |
| (d) | Borrowings (Other than Debt Securities) | 87,981.85 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 3,054.66 | |
| Other financial liabilities | |||
| 1 | Other financial liabilities | 15,812.22 | |
| Total of Other financial liabilities | 15,812.22 | ||
| Total Financial Liabilities | 1,13,518.22 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | ||
| (b) | Provisions | 1,370.83 | |
| (C ) | Deferred tax liabilities (Net) | ||
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 616.67 | |
| Total of Other non-financial liabilities | 616.67 | ||
| Total Non Financial Liabilities | 1,987.50 | ||
| Total liabilities | 1,15,505.72 | ||
| Total equity and liabilites | 1,84,561.10 | ||
| 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) | |||
| 1 | Lending business | 5,884.16 | 20,426.31 |
| 2 | Prepaid Payment Instrument business | 6,304.49 | 30,332.32 |
| 3 | Forex business | 591.06 | 2,492.81 |
| 4 | Unallocated | 0.00 | 0.00 |
| 5 | Others | 7.65 | 32.80 |
| Total Segment Revenue | 12,787.36 | 53,284.24 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 12,787.36 | 53,284.24 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Lending business | 415.63 | (4,509.16) |
| 2 | Prepaid Payment Instrument business | (531.06) | (1,459.83) |
| 3 | Forex business | (174.05) | (742.00) |
| 4 | Unallocated | 0.00 | 10,638.06 |
| 5 | Others | (63.40) | (226.08) |
| Total Profit before tax | (352.88) | 3,700.99 | |
| i. Finance cost | 0.00 | 0.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |
| Profit before tax | (352.88) | 3,700.99 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Lending business | 1,62,376.23 | 1,62,376.23 |
| 2 | Prepaid Payment Instrument business | 12,572.74 | 12,572.74 |
| 3 | Forex business | 4,668.95 | 4,668.95 |
| 4 | Unallocated | 0.00 | 0.00 |
| 5 | Others | 744.12 | 744.12 |
| Total Segment Asset | 1,80,362.04 | 1,80,362.04 | |
| Un-allocable Assets | 4,199.06 | 4,199.06 | |
| Net Segment Asset | 1,84,561.10 | 1,84,561.10 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Lending business | 1,01,910.09 | 1,01,910.09 |
| 2 | Prepaid Payment Instrument business | 11,725.67 | 11,725.67 |
| 3 | Forex business | 1,843.45 | 1,843.45 |
| 4 | Unallocated | 0.00 | 0.00 |
| 5 | Others | 26.51 | 26.51 |
| Total Segment Liabilities | 1,15,505.72 | 1,15,505.72 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 1,15,505.72 | 1,15,505.72 | |
| 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 | Items that will not be reclassified to profit or loss | 1754000 | 1222000 |
| Total Amount of items that will not be reclassified to profit and loss | 1754000 | 1222000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 4.73 | 5.33 |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 12.81 | 6.89 |
| 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 | V. Sankar Aiyar & Co. | Yes | 30-04-2028 | ||
|---|---|---|---|---|---|