INTEGRATED FILING — NBFC



General information about company

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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 29-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-07-2026
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 Standalone
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 Single segment
Description of single segment Financing Business
Start date and time of board meeting 29-07-2026   13:00:00
End date and time of board meeting 29-07-2026   14:45:00
Whether cash flow statement is applicable on company No
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 Standalone Standalone
1 Income
Revenue from operations
(i) Interest Income 32,993.00 32,993.00
(ii) Dividend Income 0.00 0.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 2,445.00 2,445.00
(v) Net gain on fair value changes 944.00 944.00
(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 36,382.00 36,382.00
Other income 285.00 285.00
Total income 36,667.00 36,667.00
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 8,824.00 8,824.00
Finance costs 14,438.00 14,438.00
Depreciation, depletion and amortisation expense 644.00 644.00
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 8,145.00 8,145.00
(f) Other expenses
1 Other Expenses 3,472.00 3,472.00
Total other expenses 3,472.00 3,472.00
Total expenses 35,523.00 35,523.00
3 Total profit before exceptional items and tax 1,144.00 1,144.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,144.00 1,144.00
7 Tax expense
8 Current tax 0.00 0.00
9 Deferred tax 0.00 0.00
10 Total tax expenses 0.00 0.00
11 Net Profit Loss for the period from continuing operations 1,144.00 1,144.00
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 0.00 0.00
15 Total profit (loss) for period 1,144.00 1,144.00
16 Other comprehensive income net of taxes 201.00 201.00
17 Total Comprehensive Income for the period 1,345.00 1,345.00
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
19 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
20 Details of equity share capital
Paid-up equity share capital 16,159.00 16,159.00
Face value of equity share capital 10 10
21 Reserves excluding revaluation reserve
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 0.71 0.71
Diluted earnings per share from continuing operations 0.71 0.71
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 0.71 0.71
Diluted earnings per share 0.71 0.71
23 Debt equity ratio 1.5400 1.5400
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
25 Interest service coverage ratio


Text Block

Textual Information(1) 1. The financial results of IndoStar Capital Finance Limited (ICFL or the Company) 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 29 July 2026. The statutory auditors have conducted limited review and issued an unmodified opinion on the standalone financial results for the quarter ended 30 June 2026. 2. The Secured Listed Non-Convertible Debentures of the Company as at 30 June 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. 3. During the corresponding quarter ended 30 June 2025 of the previous year, the Company, pursuant to its amended Policy on Compromise Settlements and Technical Write-offs, had written off loans aggregating to Rs. 16,109 lakhs. Further, in accordance with the Company's Expected Credit Loss (ECL) framework and applicable RBI guidelines, the Company had recognised incremental provisions on Security Receipts (SRs) of Rs. 25,507 lakhs and Rs. 32,613 lakhs during the quarter ended 30 June 2025 and the quarter ended 31 March 2026, respectively. During the quarter ended 31 March 2026, the Company had also recognised an additional management overlay of Rs. 4,900 lakhs considering macroeconomic uncertainties arising from the regional crisis in West Asia. 4. The ‘Exceptional Items’ for the corresponding quarter ended 30 June 2025 pertain to the gain of Rs. 1,17,595 lakhs recognised on divestment of the Company's investment in its subsidiary, Niwas Housing Finance Limited (formerly Niwas Housing Finance Private Limited), pursuant to the completion of the conditions precedent under the Share Purchase Agreement during the previous year. 5. Disclosures pursuant to RBI Notification - RBI/DOR/2025-26/352 DOR.STR.REC.271/21.04.048 /2025-26 , 'Reserve Bank of India (Non-Banking Financial Companies - Transfer and Distribution of Credit Risk) Directions, 2025' dated November 28, 2025. (a) Details of stressed loans acquired during the period ended 30 June 2026: (Rs in Lakhs) From Bank SMA : Aggregate principal outstanding of loans acquired - 76 Aggregate consideration paid - 76 Weighted average residual tenor of the loans acquired (in months) – 7 (b) (Rs in Lakhs) From Bank NPA : Aggregate principal outstanding of loans acquired - NIL Aggregate consideration paid - NIL Weighted average residual tenor of the loans acquired (in months) – NIL 6. Information as required by Regulations 52(4) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended, is attached as Annexure 1. 7. The Company during the quarter ended 30 June 2026 has allotted 47,741 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. 8. The Company 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. 9. The figures for the quarter ended 31 March 2026 are the balancing figures between audited figures for the year ended 31 March 2026 and published unaudited figures for the nine months ended 31 December 2025. 10. All amounts disclosed in financial results have been rounded off to the nearest lakhs. 11. 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.




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 Standalone Standalone
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


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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the defined benefit plans -7800000 -7800000
Total Amount of items that will not be reclassified to profit and loss -7800000 -7800000
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
1 Debt instruments through other comprehensive income 27900000 27900000
Total Amount of items that will be reclassified to profit and loss 27900000 27900000
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 201.00 201.00