| 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 | 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 | 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 | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| 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 | 32,998.00 | 32,998.00 |
| (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 | 36,387.00 | 36,387.00 | |
| Other income | 285.00 | 285.00 | |
| Total income | 36,672.00 | 36,672.00 | |
| 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 | 3,473.00 | 3,473.00 |
| Total other expenses | 3,473.00 | 3,473.00 | |
| Total expenses | 35,524.00 | 35,524.00 | |
| 3 | Total profit before exceptional items and tax | 1,148.00 | 1,148.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 1,148.00 | 1,148.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 1.00 | 1.00 |
| 9 | Deferred tax | 0.00 | 0.00 |
| 10 | Total tax expenses | 1.00 | 1.00 |
| 11 | Net Profit Loss for the period from continuing operations | 1,147.00 | 1,147.00 |
| 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 | 1,147.00 | 1,147.00 |
| 16 | Other comprehensive income net of taxes | 201.00 | 201.00 |
| 17 | Total Comprehensive Income for the period | 1,348.00 | 1,348.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| 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 | 0.00 | 0.00 | |
| 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 | 16,159.00 | 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 | ||
| 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) | 1. 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 30 June 2026 (Unaudited) Revenue from operations (including other income) – 36,667 Profit/(loss) before tax – 1,144 Profit/(loss) after tax – 1,144 Total Comprehensive income – 1,345 - 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 30 June 2025 (Unaudited) Revenue from operations (including other income) – 34,641 Profit/(loss) before tax – 70,444 Profit/(loss) after tax – 53,544 Total Comprehensive income – 53,650 - 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 2. 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”) guidelines and other accounting principles generally accepted in India and in compliance with Regulation 33 and Regulation 52 read with Regulation 63(2) of the Securities and Exchange Board of India (SEBI) (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. The financial results 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 consolidated financial results for the quarter ended 30 June 2026. The consolidated financial results includes financial statement / unaudited financial information of the following wholly owned subsidiaries: a. Niwas Housing Finance Private Limited (formerly IndoStar Home Finance Private Limited) (upto 30 June 2025 , also refer note 5 below); and b. IndoStar Asset Advisory Private Limited 3. The Secured Listed Non-Convertible Debentures of the Company as on 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. 4. 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. 5. 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. Summary results of the discontinued operations (excluding markup) are given below (Rs. In lakhs) - Quarter Ended 30 June 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 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 30 June 2025 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 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 6. 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. 7. 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. 8. 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. 9. All amounts disclosed in financial results have been rounded off to the nearest lakhs. 10. 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 | 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) | |||
| 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 | 01-04-2026 | 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 | 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 |