INTEGRATED FILING — NBFC



General information about company

Scrip code 511243
NSE Symbol CHOLAFIN
MSEI Symbol NOTLISTED
ISIN INE121A01024
Name of company Cholamandalam Investment and Finance Company Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 28-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 28-07-2026   12:35:00
End date and time of board meeting 28-07-2026   14:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable


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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations
(i) Interest Income 8,04,811.00 8,04,811.00
(ii) Dividend Income 0.00 0.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 59,435.00 59,435.00
(v) Net gain on fair value changes 5,019.00 5,019.00
(vi) Net gain on derecognition of financial instruments under amortised cost category 16,132.00 16,132.00
(vii) Sale of products (including Excise Duty) 0.00 0.00
(viii) Sale of services 232.00 232.00
(ix) Other revenue from operations
Total other revenue from operations
Total Revenue From Operations 8,85,629.00 8,85,629.00
Other income 10,039.00 10,039.00
Total income 8,95,668.00 8,95,668.00
2 Expenses
Cost of materials consumed 0.00 0.00
Purchases of stock-in-trade 0.00 0.00
Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
Employee benefit expense 1,14,899.00 1,14,899.00
Finance costs 4,00,737.00 4,00,737.00
Depreciation, depletion and amortisation expense 7,506.00 7,506.00
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 92,206.00 92,206.00
(f) Other expenses
1 Other expenses 58,113.00 58,113.00
Total other expenses 58,113.00 58,113.00
Total expenses 6,73,461.00 6,73,461.00
3 Total profit before exceptional items and tax 2,22,207.00 2,22,207.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,22,207.00 2,22,207.00
7 Tax expense
8 Current tax 65,253.00 65,253.00
9 Deferred tax (8,519.00) (8,519.00)
10 Total tax expenses 56,734.00 56,734.00
11 Net Profit Loss for the period from continuing operations 1,65,473.00 1,65,473.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
17 Net profit (loss) from discontinued operation after tax 0.00 0.00
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 149.00 149.00
15 Total profit (loss) for period 1,65,622.00 1,65,622.00
16 Other comprehensive income net of taxes (2,528.00) (2,528.00)
17 Total Comprehensive Income for the period 1,63,094.00 1,63,094.00
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,65,622.00 1,65,622.00
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 1,63,094.00 1,63,094.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
20 Details of equity share capital
Paid-up equity share capital 17,059.00 17,059.00
Face value of equity share capital 2 2
21 Reserves excluding revaluation reserve
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 19.43 19.43
Diluted earnings per share from continuing operations 19.4 19.4
ii Earnings per equity share for discontinued operations
Basic earnings per share from discontinued operations 0 0
Diluted earnings per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings per share 19.43 19.43
Diluted earnings per share 19.4 19.4
23 Debt equity ratio 6.8600 6.8600
24 Debt service coverage ratio
25 Interest service coverage ratio
26 Disclosure of notes on financial results Textual Information(1)


Remarks

23 Debt equity ratio
24 Debt service coverage ratio Not Applicable for NBFC
25 Interest service coverage ratio Not Applicable for NBFC


Text Block

Textual Information(1) 1. The financial results for the quarter ended June 30, 2026, has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on July 28, 2026. The financial results for the quarter ended June 30, 2026, have been subjected to limited review by Joint Statutory Auditors in compliance with Regulation 33 and Regulation 52 of Securities and Exchange Board of India (SEBI) (Listing Obligations and Disclosure Requirements), Regulations 2015, as amended. The financial results of the Company have been prepared as per Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013, the circular, guidelines and directions issued by the Reserve Bank of India (RBI) from time to time (“RBI guidelines”) and that it has been prepared in accordance with the relevant prudential norms issued by the RBI in respect of income recognition, asset classification, provisioning and other related matters, to the extent those are not inconsistent with the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India. 2. The consolidated financial results of the parent and its subsidiaries (collectively referred as Group) and its associates and joint venture, include the result of the Company and following entities: i) Cholamandalam Securities Limited - Subsidiary ii) Cholamandalam Leasing Limited (Formerly known as Cholamandalam Home Finance Limited) - Subsidiary iii) Payswiff Technologies Private Limited - Joint Venture iv) Vishvakarma Payments Private Limited - Associate v) Chola Foundation - Jointly controlled entity (not for profit) 3.Disclosures as per Reserve Bank of India Directions a) Transfer of Loan Exposure Particulars Quarter ended June 30, 2026 Quarter ended March 31, 2026 Quarter ended June 30, 2025 i) Transfer of loans not in default Count of loans accounts assigned 3761 2611 3807 Amount of loan accounts assigned (Rs in crores.) 1991.8 1402.83 2159.11 Weighted average maturity (in months) 142 138 137 Weighted average holding period (in months) 20 21 23 Retention of beneficial economic interest (%) 0.1 0.1 0.1 Coverage of tangible security NA NA NA Rating wise distribution of rated loans NA NA NA ii) Transfer of Stressed loans- Non Performing asset to Asset Reconstruction Companies(ARCs) No of accounts NIL 1540 NIL Aggregate principal outstanding of loans transferred (Rs in crores) NIL 87.91 NIL Weighted average residual tenor of the loans transferred (in months) NIL 110 NIL Net book value of loans transferred (at the time of transfer) (Rs in crores) NIL 67.13 NIL Aggregate consideration (Rs in crores) NIL 53.76 NIL Additional consideration realized in respect of accounts transferred in earlier years (Rs in crores) NIL NIL NIL iii) Transfer of Stressed loans- Non Performing asset to permitted and other transferees NIL iv) Transfer of Stressed loans- Special Mention Accounts NIL v) Acquistion of loans not in default and Stressed loans NIL b) Details of Co-lending arrangements (CLA) Particulars Quarter ended June 30,2026 As a Originator As a Partner Number of CLA's 1 4 Number of Outstanding Loans 2846 10474 Amount of Outstanding Loans - Net of write off (Rs in crores) 67.04 41.67 Weighted average Interest rate 0.094 0.2253 Fee charged/paid (Loan Origination) -Rs in crores 0 0 Broad Sector In which CLA was made Vehicle Finance Personal Loans Performance of loans under CLA -(Rs in crores) Stage -1 58.06 36.85 Stage -2 5.32 2.02 Stage -3 3.66 2.79 Details related to Default Loss Guarantee NIL Three Partners have provided default loss guarantee between 1% and 5% of total disbursement. The company has not made any disbursements under CLA from April 1,2025 4. 5,49,462 options were exercised during the quarter ended June 30, 2026 (4,53,007 for the quarter ended March 31, 2026). The total outstanding employee stock options as at June 30 ,2026 is 52,76,715 (58,87,750 as at March 31,2026). 5. The Government of India has notified New Labour Codes effective from November 21, 2025, impact of these have been assessed based on best information available,which has resulted in increase in Employee benefits expense by Rs 49.45 crores in Standalone Financial Results and Rs 49.65 crores in Consolidated Financial Results for the year ended March 31,2026. The Company continues to monitor the finalisation of Central and State Rules and clarifications from the Government on the New Labour Codes and would provide appropriate accounting effect on the basis of such developments, as needed. 6. The listed Non - Convertible Debentures of the Company aggregating to Rs. 32,549.80 crores as on June 30, 2026 are secured by way of an exclusive charge on identified standard assets of the Company . The total asset cover is above one hundred percent of the principal amount of the said debentures. 7. The Company had on October 05, 2023 allotted 2,00,000, 7.5% Compulsorily Convertible Debentures (CCDs) of face value Rs. 1,00,000/- each to eligible qualified institutional buyers at an Issue Price of Rs. 1,00,000/- per CCD. Further, pursuant to the placement document, the CCDs have an early conversion option on or after September 30, 2025. Up to June 30, 2026, 1,37,000 CCDs were converted into 98,74,127 equity shares. 8. In respect of standalone and Consolidated financial results, the figures for the quarter ended March 31,2026 is the balancing figure between the audited figures in respect of the full financial year and the published unaudited year-to-date figures upto the third quarter of the previous financial year which were subjected to limited review. 9. The Segment Reporting is given in Appendix 1 for Standalone Financial Results and in Appendix 2 for Consolidated Financial Results. 10. Ratios disclosed pursuant to regulation 52(4) of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 is given in Appendix 3.




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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Vehicle Finance 4,59,650.00 4,59,650.00
2 Loan against property 1,71,448.00 1,71,448.00
3 Home Loans 91,036.00 91,036.00
4 Others 1,43,565.00 1,43,565.00
5 Unallocated 29,969.00 29,969.00
Total Segment Revenue 8,95,668.00 8,95,668.00
Less: Inter segment revenue
Revenue from operations 8,95,668.00 8,95,668.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Vehicle Finance 94,489.00 94,489.00
2 Loan against property 67,798.00 67,798.00
3 Home Loans 26,876.00 26,876.00
4 Others 25,590.00 25,590.00
5 Unallocated 7,603.00 7,603.00
Total Profit before tax 2,22,356.00 2,22,356.00
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 2,22,356.00 2,22,356.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Vehicle Finance 1,24,13,135.00 1,24,13,135.00
2 Loan against property 46,35,550.00 46,35,550.00
3 Home Loans 23,41,640.00 23,41,640.00
4 Others 32,13,431.00 32,13,431.00
5 Unallocated 30,06,545.00 30,06,545.00
Total Segment Asset 2,56,10,301.00 2,56,10,301.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 2,56,10,301.00 2,56,10,301.00
4 Segment Liabilities
Segment Liabilities
1 Vehicle Finance 1,08,55,553.00 1,08,55,553.00
2 Loan against property 40,53,888.00 40,53,888.00
3 Home Loans 20,47,814.00 20,47,814.00
4 Others 28,10,217.00 28,10,217.00
5 Unallocated 26,29,288.00 26,29,288.00
Total Segment Liabilities 2,23,96,760.00 2,23,96,760.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 2,23,96,760.00 2,23,96,760.00
Disclosure of notes on segments


Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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 -34700000 -34700000
Total Amount of items that will not be reclassified to profit and loss -34700000 -34700000
2 Income tax relating to items that will not be reclassified to profit or loss (87.00) (87.00)
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit or Loss -298900000 -298900000
Total Amount of items that will be reclassified to profit and loss -298900000 -298900000
4 Income tax relating to items that will be reclassified to profit or loss (721.00) (721.00)
5 Total Other comprehensive income (2,528.00) (2,528.00)