| Scrip code | 541336 |
|---|---|
| NSE Symbol | INDOSTAR |
| MSEI Symbol | NOTLISTED |
| ISIN | INE896L01010 |
| Name of company | INDOSTAR CAPITAL 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 | 27-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 18-05-2026 |
| 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 | Single segment |
| Description of single segment | Financial & Investing Activities |
| Start date and time of board meeting | 27-05-2026 13:00:00 |
| End date and time of board meeting | 27-05-2026 15:00:00 |
| 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 |
| 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 | 31,585.00 | 1,26,274.00 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 2,641.00 | 9,994.00 |
| (v) | Net gain on fair value changes | 441.00 | 3,044.00 |
| (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 | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 34,667.00 | 1,39,312.00 | |
| Other income | 11.00 | 69.00 | |
| Total income | 34,678.00 | 1,39,381.00 | |
| 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 | 8,345.00 | 33,475.00 | |
| Finance costs | 13,189.00 | 62,116.00 | |
| Depreciation, depletion and amortisation expense | 628.00 | 2,887.00 | |
| 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 | 51,727.00 | 1,14,322.00 | |
| (f) | Other expenses | ||
| 1 | Other Expenses | 3,181.00 | 14,235.00 |
| Total other expenses | 3,181.00 | 14,235.00 | |
| Total expenses | 77,070.00 | 2,27,035.00 | |
| 3 | Total profit before exceptional items and tax | (42,392.00) | (87,654.00) |
| 4 | Exceptional items | 0.00 | 1,17,595.00 |
| 5 | Total profit before tax | (42,392.00) | 29,941.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 1.00 | 16,905.00 |
| 9 | Deferred tax | 0.00 | 0.00 |
| 10 | Total tax expenses | 1.00 | 16,905.00 |
| 11 | Net Profit Loss for the period from continuing operations | (42,393.00) | 13,036.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 1,359.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 350.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | 1,009.00 |
| 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 | (42,393.00) | 14,045.00 |
| 16 | Other comprehensive income net of taxes | (94.00) | (287.00) |
| 17 | Total Comprehensive Income for the period | (42,487.00) | 13,758.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | (42,393.00) | 14,045.00 | |
| 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 | (42,487.00) | 13,758.00 | |
| 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 | 16,154.00 | 16,154.00 | |
| Face value of equity share capital | 10 | 10 | |
| 21 | Reserves excluding revaluation reserve | 3,62,108.00 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | -26.24 | 9.03 | |
| Diluted earnings per share from continuing operations | -26.24 | 9.02 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 0 | 0.7 | |
| Diluted earnings per share from discontinued operations | 0 | 0.7 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | -26.24 | 9.73 | |
| Diluted earnings per share | -26.24 | 9.72 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 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) | 3. The Group reports quarterly financial results on consolidated basis, pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 read with SEBI circular dated 5 July 2016. The standalone financial results are available on the website of the Company at www.indostarcapital.com and on the website of the BSE Ltd. at www.bseindia.com and the National Stock Exchange of India Ltd. at www.nseindia.com. The key information of the standalone financial results of the Company are given below:(Rs. In lakhs) - Quarter Ended 31 March 2026 (Audited) Revenue from operations (including other income) – 34,674 Profit/(loss) before tax – (42,396) Profit/(loss) after tax – (42,396) Total Comprehensive income – (42,490) - Quarter Ended 31 December 2025 (Unaudited) Revenue from operations (including other income) – 34,646 Profit/(loss) before tax – 825 Profit/(loss) after tax – 825 Total Comprehensive income – 538 - Quarter Ended 31 March 2025 (Audited) Revenue from operations (including other income) – 37,459 Profit/(loss) before tax – 1,242 Profit/(loss) after tax – 1,242 Total Comprehensive income – 1,291 - Year Ended 31 March 2026 (Audited) Revenue from operations (including other income) – 1,39,359 Profit/(loss) before tax – 29,920 Profit/(loss) after tax – 13,020 Total Comprehensive income – 12,747 - Year Ended 31 March 2025 (Audited) Revenue from operations (including other income) – 1,41,241 Profit/(loss) before tax – 5,259 Profit/(loss) after tax – 5,259 Total Comprehensive income – 5,190 4. The consolidated financial results of IndoStar Capital Finance Limited (the Company) and its subsidiaries (together referred to as the Group) have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act 2013 (the Act) read with the Companies (Indian Accounting Standard) Rules, 2015, amended from time to time, the Reserve Bank of India (“RBI”) guideline and other accounting principal generally accepted in India in compliance with Regulation 33 and Regulation 52 read with Regulation 63(2) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended and have been reviewed by the Audit Committee and subsequently approved at the meeting of the Board of Directors held on 12 May 2026. The statutory auditors have conducted audit and issued an unmodified opinion on the consolidated financial results for the year ended 31 March 2026. The consolidated financial results includes financial statement / unaudited financial information of the following wholly owned subsidiaries: (a) Niwas Housing Finance Limited (formerly Niwas Housing Finance Private Limited) (upto 30 June 2025, also refer note 7 below); and (b) IndoStar Asset Advisory Private Limited 5. The Secured Listed Non-Convertible Debentures of the Company as on 31 March 2026 are secured by first pari-passu charge on standard receivables and / or cash / cash equivalent and / or such other asset as mentioned in the respective offer documents. The total asset cover required for secured listed non convertible debentures has been maintained as per the terms and conditions stated in the respective offer documents. 6. In line with its Company’s Expected Credit Loss (ECL) framework and RBI regulations, additional provision of Rs. 326.13 crore was made against security receipts during the quarter. The Gross Carrying value of Security Receipts as at 31 March 2026 stands at Rs. 1,607.78 crore (Rs.1,387.15 crore as at 31 March 2025) and net carrying value stands at Rs. 588.63 crore (Rs. 1,022.60 crore as at 31 March 2025). The provision coverage ratio on Security Receipts increased to 63% as at March 31, 2026, from 26% as at March 31, 2025. The regional crisis in West Asia has introduced macroeconomic uncertainties, particularly through volatility in energy prices and potential supply chain disruptions. At this stage, it is too early to reliably assess the full impact of these developments, as relevant data points are not yet sufficiently available, and such external shocks are not directly captured within the ECL model variables. Management has therefore applied a broad-level qualitative consideration of potentially exposed portfolios. Accordingly, the Company has recognised an additional management overlay of Rs. 4,900 lakhs during the quarter. The Company will continue to monitor developments and review the adequacy of this overlay at the end of each reporting period. Further, in line with the ECL framework, the Company undertook its annual calibration and validation of the ECL model for its loan portfolio. Based on the revised assumptions and forward-looking information, the Company has recognized an incremental impairment provision during the current quarter. The total provision including management overlay as at 31 March 2026 amounts to Rs. 415.63 crore (Rs. 247.45 crore as at 31 March 2025) on loan assets of Rs. 7,850.10 crore as at 31 March 2026 (Rs. 7,463.97 crore as at 31 March 2025). Consequently, the provision coverage on loan assets improved to 5.29% as at March 31, 2026 from 3.32% as at March 31, 2025. The Gross Non-Performing Assets (GNPA) stood at Rs. 374.69 crore as at March 31, 2026, ( Rs. 337.13 crore as at March 31, 2025), with the GNPA ratio at 4.77% (4.52% as at March 31, 2025). Net Non-Performing Assets (NNPA) stood at Rs. 159.61 crore as at March 31, 2026, (Rs. 179.86 crore as at March 31, 2025), with the NNPA ratio at 2.09% (2.46% as at March 31, 2025). The Provision Coverage Ratio (PCR) on NPAs increased to 57.40% as at March 31, 2026 from 46.65% as at March 31, 2025. 7. The Board of Directors of the Company in its meeting held on 19 September 2024 had considered and approved, inter-alia, subject to shareholders, regulatory and other approvals, sale of the Company’s shareholding in Niwas Housing Finance Limited (“NHFL”) (Formerly Niwas Housing Finance Private Limited), a debt-listed material subsidiary of the Company, to WITKOPEEND B.V. (the “Purchaser”) for an aggregate consideration of Rs. 1,70,595 lakhs in accordance with the terms of the share purchase agreement dated 19 September 2024 (SPA) among the Company, NHFL and the Purchaser. Subsequently, the Shareholders' approval was obtained on 26 October 2024. The Reserve Bank of India (RBI) accorded its approval on 21 March 2025. During the quarter ended 30 June 2025, National Housing Bank (“NHB”) as a Lender to NHFL has given No Objection for the change in shareholding dated 30 May 2025 and the Company has received other requisite approvals. Further the Company and NHFL has issued Condition Precedent (“CP”) Fulfilment Notice dated 24 June 2025 and the Purchaser has issued CP Fulfilment Notice dated 26 June 2025. The Company, the Purchaser and NHFL has complied with Condition Precedent to sale in terms of the SPA. Accordingly, the transaction becomes obligatory on all the parties on 26 June 2025. Consequently, the Company recorded a gain of Rs. 1,17,595 lakhs, as Exceptional Items, in the Standalone financial results on divestment of NHFL after adjusting Cost of Investment and expenses incurred on the sale transaction for the quarter ended 30 June 2025. During the quarter ended 30 September 2025, the Company received the consideration and share transfer process was completed on 17 July 2025. Summary results of the discontinued operations (excluding markup) are given below (Rs. In lakhs) - Quarter Ended 31 March 2026 Revenue from operations – NIL Other Income – NIL Total Income – NIL Total expenses – NIL Profit before tax – NIL Tax Expenses - NIL Profit after tax – NIL Other comprehensive income – NIL Total Comprehensive income – NIL - Quarter Ended 31 December 2025 Revenue from operations – NIL Other Income – NIL Total Income – NIL Total expenses – NIL Profit before tax – NIL Tax Expenses - NIL Profit after tax – NIL Other comprehensive income – NIL Total Comprehensive income – NIL - Quarter Ended 31 March 2025 Revenue from operations – 12,085 Other Income – 91 Total income – 12,176 Total expenses – 9,006 Profit before tax – 3,170 Tax Expenses - 801 Profit after tax – 2,369 Other comprehensive income – NIL Total Comprehensive income – 2,369 - Year Ended 31 March 2026 Revenue from operations – 11,385 Other Income – 8 Total Income – 11,393 Total expenses – 10,034 Profit before tax – 1,359 Tax Expenses – 350 Profit after tax – 1,009 Other comprehensive income – (14) Total Comprehensive income – 995 - Year Ended 31 March 2025 Revenue from operations – 40,764 Other Income – 144 Total Income – 40,908 Total expenses – 31,823 Profit before tax – 9,085 Tax Expenses – 2,282 Profit after tax – 6,803 Other comprehensive income – (11) Total Comprehensive income – 6,792 8. On 21 November 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 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed the incremental impact of these changes on the basis of information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Accordingly, Employee Benefit Expenses for the year ended 31 March 2026 includes incremental impact of Rs. 598 lakhs primarily due to change in wage definition. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments. 9. During the quarter ended 31 December 2025, the Company allotted 1,08,69,565 Equity shares of Rs. 10 each to Florintree Tecserv LLP, non-promoter entity and 1,39,49,323 Equity shares of Rs. 10 each to BCP V Multiple Holdings Pte Ltd, promoter of the Company, at a issue price of Rs. 184 per share, pursuant to the conversion of warrants in the ratio of 1:1. The Company received Rs. 15,000 lakhs from Florintree Tecserv LLP and Rs. 5,133.35 lakhs from BCP V Multiple Holdings Pte Ltd, respectively being balance consideration on conversion of warrants. 10. The Company during the quarter and year ended 31 March 2026 has allotted 5,142 and 620,931 equity shares of Rs. 10 each fully paid respectively, on exercise of stock options by employees, in accordance with the Company's Employee Stock Option Schemes. 11. The Group is engaged primarily in the business of financing in India and accordingly, there are no separate operating segments as per Ind AS 108 dealing with Operating Segments. 12. The figures for the quarter ended 31 March 2026 are the balancing figures between audited figures for the year ended 31 March 2026 and unaudited figures for the nine months ended 31 December 2025. The figures for the quarter ended 31 March 2025 are the balancing figures between audited figures for the year ended 31 March 2025 and unaudited figures for the nine months ended 31 December 2024. 13. All amounts disclosed in financial results have been rounded off to the nearest lakhs. 14. Figures for the previous periods / year have been regrouped, and / or reclassified wherever considered necessary to make them comparable to the current periods / year presentation. |
|---|
| 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 | 29,941.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 62,116.00 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | 0.00 | |
| 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 | 209.00 | |
| Adjustments for other financial assets, non-current | (91,996.00) | |
| Adjustments for other financial assets, current | 0.00 | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | (1.00) | |
| 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 | 17.00 | |
| Adjustments for depreciation and amortisation expense | 2,887.00 | |
| 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 | 1,15,328.00 | |
| Adjustments for other financial liabilities, current | (25,797.00) | |
| 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 | 1,26,274.00 | |
| Adjustments for share-based payments | 1,158.00 | |
| Adjustments for fair value losses (gains) | (1,20,639.00) | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | (8.00) | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | 0.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (1,83,000.00) | |
| Net cash flows from (used in) operations | (1,53,059.00) | |
| Dividends received | 0.00 | |
| Interest paid | 53,855.00 | |
| Interest received | 1,23,984.00 | |
| Income taxes paid (refund) | 15,964.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (98,894.00) | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 1,70,595.00 | |
| 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 | 74.00 | |
| Purchase of property, plant and equipment | 869.00 | |
| 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 | 561.00 | |
| 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 | 56,636.00 | |
| Net cash flows from (used in) investing activities | 2,25,875.00 | |
| 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 | 21,241.00 | |
| 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 | 1,15,000.00 | |
| Proceeds from borrowings | 1,71,705.00 | |
| Repayments of borrowings | 4,39,785.00 | |
| Payments of lease liabilities | 1,131.00 | |
| Dividends paid | 0.00 | |
| 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 | (1,32,970.00) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (5,989.00) | |
| 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 | (5,989.00) | |
| Cash and cash equivalents cash flow statement at beginning of period | 9,605.00 | |
| Cash and cash equivalents cash flow statement at end of period | 3,616.00 | |
| 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 | 3,616.00 | ||
| Bank Balance other than (a) above | 27,422.00 | ||
| Derivative financial instruments | 1,195.00 | ||
| Receivables | |||
| (I) Trade Receivables | 0.00 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 7,43,447.00 | ||
| Investments | 98,193.00 | ||
| Other Financial assets | |||
| 1 | Security deposit | 865.00 | |
| 2 | Assignment receivables | 2,351.00 | |
| 3 | Impairment allowance | (603.56) | |
| 4 | Deposits with Trustee for securitisation* | 2,591.13 | |
| 5 | Other Receivables | 658.43 | |
| Total of Other Financial assets | 5,862.00 | ||
| Total Financial Assets | 8,79,735.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 1,256.00 | ||
| Deferred tax Assets (Net) | 31,767.00 | ||
| Investment Property | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 4,974.00 | ||
| Capital work-in-progress | 0.00 | ||
| Intangible assets under development | 0.00 | ||
| Goodwill | 30,019.00 | ||
| Other Intangible assets | 487.00 | ||
| Other non-financial assets | |||
| 1 | Assets acquired in satisfaction of claim | 700.00 | |
| 2 | Prepaid expenses | 1,151.00 | |
| 3 | Advances recoverable in cash or in kind or for value to be received | 1,562.00 | |
| Total of Other non-financial assets | 3,413.00 | ||
| Total Non Financial Assets | 71,916.00 | ||
| Total assets | 9,51,651.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 16,154.00 | ||
| Other equity | 3,62,108.00 | ||
| Total equity attributable to owners of parent | 3,78,262.00 | ||
| Non controlling interest | 0 | ||
| Total equity | 3,78,262.00 | ||
| 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 | 5.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 2.00 | ||
| 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 | 3,07,415.00 | |
| (d) | Borrowings (Other than Debt Securities) | 2,40,261.00 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| Other financial liabilities | |||
| 1 | Book overdraft | 493.35 | |
| 2 | Employee benefits payable | 2,555.67 | |
| 3 | Unamortised lease liabilities | 3,432.35 | |
| 4 | Others | 15,575.63 | |
| Total of Other financial liabilities | 22,057.00 | ||
| Total Financial Liabilities | 5,69,740.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 1,059.00 | |
| (b) | Provisions | 1,828.00 | |
| (C ) | Deferred tax liabilities (Net) | 0.00 | |
| Other non-financial liabilities | |||
| 1 | Statutory dues payable | 762.00 | |
| Total of Other non-financial liabilities | 762.00 | ||
| Total Non Financial Liabilities | 3,649.00 | ||
| Total liabilities | 5,73,389.00 | ||
| Total equity and liabilites | 9,51,651.00 | ||
| 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 | Remeasurements of the defined benefit plans | 4900000 | -7100000 |
| Total Amount of items that will not be reclassified to profit and loss | 4900000 | -7100000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (13.00) | (18.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Debt instruments through other comprehensive income | -23500000 | -31300000 |
| Total Amount of items that will be reclassified to profit and loss | -23500000 | -31300000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (79.00) | (79.00) |
| 5 | Total Other comprehensive income | (94.00) | (287.00) |
| 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 | MSKA & Associates LLP | Yes | 31-07-2027 | ||
|---|---|---|---|---|---|