INTEGRATED FILING — NBFC



General information about company

Scrip code 532915
NSE Symbol RELIGARE
MSEI Symbol NOTLISTED
ISIN INE621H01010
Name of company RELIGARE ENTERPRISES 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 12-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-05-2026
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 Unaudited
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 12-05-2026   17:50:00
End date and time of board meeting 12-05-2026   18:50:00
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 Unaudited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations
(i) Interest Income 26,068.71 91,353.58
(ii) Dividend Income 265.97 640.84
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 209.59 854.08
(v) Net gain on fair value changes 0.00 0.00
(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 6,167.52 22,769.57
(ix) Other revenue from operations
1 Income From Insurance Premium (Net) 2,13,236.94 7,25,270.46
2 Other 793.12 5,047.38
Total other revenue from operations 2,14,030.06 7,30,317.84
Total Revenue From Operations 2,46,741.85 8,45,935.91
Other income 588.11 3,448.14
Total income 2,47,329.96 8,49,384.05
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 34,230.10 1,19,948.74
Finance costs 974.09 3,580.98
Depreciation, depletion and amortisation expense 1,158.31 4,706.40
Fees and commission expense 50,638.06 1,54,878.22
Net loss on fair value changes 7,165.43 6,289.08
Net loss on derecognition of financial instruments under amortised cost category 0.00 0.00
Impairment on financial instruments (3,720.52) (10,864.94)
(f) Other expenses
1 Other Expenses 1,44,167.55 5,62,119.36
Total other expenses 1,44,167.55 5,62,119.36
Total expenses 2,34,613.02 8,40,657.84
3 Total profit before exceptional items and tax 12,716.94 8,726.21
4 Exceptional items 0.00 0.00
5 Total profit before tax 12,716.94 8,726.21
7 Tax expense
8 Current tax 233.19 651.12
9 Deferred tax 2,918.57 758.71
10 Total tax expenses 3,151.76 1,409.83
11 Net Profit Loss for the period from continuing operations 9,565.18 7,316.38
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 9,565.18 7,316.38
16 Other comprehensive income net of taxes (13,170.93) (10,958.27)
17 Total Comprehensive Income for the period (3,605.75) (3,641.89)
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 8,220.92 8,595.82
Total profit or loss, attributable to non-controlling interests 1,344.26 (1,279.44)
19 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (7,389.95) (6,024.28)
Total comprehensive income for the period attributable to owners of parent non-controlling interests (5,780.98) (4,933.99)
20 Details of equity share capital
Paid-up equity share capital 33,289.05 33,289.05
Face value of equity share capital 0 0
21 Reserves excluding revaluation reserve 0.00
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 2.47 2.59
Diluted earnings per share from continuing operations 2.47 2.59
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 2.47 2.59
Diluted earnings per share 2.47 2.59
23 Debt equity ratio 0.0 0.0
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


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 8,726.21
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3,256.17
Adjustments for decrease (increase) in inventories 46.51
Adjustments for decrease (increase) in trade receivables, current (3,555.48)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (11,132.73)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 65,261.18
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,48,399.98
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 4,706.40
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 5,029.43
Adjustments for provisions, current 48,242.53
Adjustments for provisions, non-current 0.00
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 640.84
Adjustments for interest income 80,580.82
Adjustments for share-based payments 53.66
Adjustments for fair value losses (gains) (7,191.79)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 4,082.57
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (570.64)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 1,75,406.13
Net cash flows from (used in) operations 1,84,132.34
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,136.23
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,81,996.11
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 6,04,861.76
Other cash payments to acquire equity or debt instruments of other entities 8,69,535.51
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 170.06
Purchase of property, plant and equipment 1,252.02
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 640.84
Interest received 80,150.88
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (32,624.21)
Net cash flows from (used in) investing activities (2,17,588.20)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 6,691.59
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 339.86
Proceeds from issuing other equity instruments 41,000.00
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 0.00
Proceeds from borrowings 26,235.28
Repayments of borrowings 0.00
Payments of lease liabilities 3,081.30
Dividends paid 0.00
Interest paid 2,208.48
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 68,976.95
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 33,384.86
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 33,384.86
Cash and cash equivalents cash flow statement at beginning of period 25,421.80
Cash and cash equivalents cash flow statement at end of period 58,806.66




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 58,806.66
Bank Balance other than (a) above 1,11,461.37
Derivative financial instruments 0.00
Receivables
(I) Trade Receivables 11,885.65
(II) Other Receivables 0.00
Loans 44,396.03
Investments 11,20,347.66
Other Financial assets
1 Other Financial Assets 47,355.31
Total of Other Financial assets 47,355.31
Total Financial Assets 13,94,252.68
2 Non Financial Asset
Inventories 235.45
Current tax assets (Net) 11,338.90
Deferred tax Assets (Net) 4,822.92
Investment Property 0.00
Biological assets other than bearer plants 0.00
Property, Plant and Equipment 10,669.84
Capital work-in-progress 0.48
Intangible assets under development 320.65
Goodwill 972.04
Other Intangible assets 1,618.50
Other non-financial assets
1 Other Non-Financial Assets 26,323.74
Total of Other non-financial assets 26,323.74
Total Non Financial Assets 56,302.52
Total assets 14,50,555.20
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 33,289.05
Other equity 2,57,539.88
Total equity attributable to owners of parent 2,90,828.93
Non controlling interest 9692371000
Total equity 3,87,752.64
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 740.55
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 2,07,198.58
II) Other Payables
(i) total outstanding dues of micro enterprises and small enterprises 384.46
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 21,143.50
(C ) Debt Securities 10,000.00
(d) Borrowings (Other than Debt Securities) 30,058.72
(e) Deposits 0.00
(f) Subordinated Liabilities 0.00
Other financial liabilities
1 Lease Liability 9,264.57
2 Other Financial Liabilities 1,30,555.99
Total of Other financial liabilities 1,39,820.56
Total Financial Liabilities 4,09,346.37
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 0.72
(b) Provisions 3,81,022.30
(C ) Deferred tax liabilities (Net) 0.00
Other non-financial liabilities
1 Other Non-Financial Liabilities 2,72,433.17
Total of Other non-financial liabilities 2,72,433.17
Total Non Financial Liabilities 6,53,456.19
Total liabilities 10,62,802.56
Total equity and liabilites 14,50,555.20
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 Unaudited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 (a) Investment and Financing Activities 6,474.12 16,096.16
2 (b) Broking Related Activities 8,628.27 31,383.14
3 (c) E-Governance 1,536.24 6,287.39
4 (d) Insurance 2,31,354.46 7,96,905.16
5 (e) Unallocated 111.90 883.10
Total Segment Revenue 2,48,104.99 8,51,554.95
Less: Inter segment revenue 775.03 2,170.90
Revenue from operations 2,47,329.96 8,49,384.05
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 (a) Investment and Financing Activities 11,657.75 13,143.30
2 (b) Broking Related Activities 987.22 1,799.90
3 (c) E-Governance 106.33 288.63
4 (d) Insurance 4,125.65 (4,683.68)
5 (e) Unallocated (4,160.01) (1,821.94)
Total Profit before tax 12,716.94 8,726.21
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 12,716.94 8,726.21
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 (a) Investment and Financing Activities 1,03,091.92 1,03,091.92
2 (b) Broking Related Activities 1,35,666.77 1,35,666.77
3 (c) E-Governance 2,572.25 2,572.25
4 (d) Insurance 12,06,528.42 12,06,528.42
5 (e) Unallocated 2,695.84 2,695.84
Total Segment Asset 14,50,555.20 14,50,555.20
Un-allocable Assets 0.00 0.00
Net Segment Asset 14,50,555.20 14,50,555.20
4 Segment Liabilities
Segment Liabilities
1 (a) Investment and Financing Activities 6,863.04 6,863.04
2 (b) Broking Related Activities 94,904.84 94,904.84
3 (c) E-Governance 1,685.01 1,685.01
4 (d) Insurance 9,49,291.28 9,49,291.28
5 (e) Unallocated 10,058.39 10,058.39
Total Segment Liabilities 10,62,802.56 10,62,802.56
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 10,62,802.56 10,62,802.56
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 Unaudited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement Gain or (Loss) on Defined Benefit Plans -56123000 -102578000
2 Fair Value Gain / (Loss) on Equity Instruments Designated as FVTOCI 0 0
3 Income Tax Impact [(Charged) / Credit] on Above Items 14204000 24332000
4 Net Gain / (Loss) on Other Approved Securities FVTOCI -1275174000 -1017581000
Total Amount of items that will not be reclassified to profit and loss -1317093000 -1095827000
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 (13,170.93) (10,958.27)




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 J C Bhalla & Company Yes 01-01-2027