| Scrip code | 530879 |
|---|---|
| NSE Symbol | CIFL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE345H01024 |
| Name of company | CAPITAL INDIA 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 | 14-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 07-08-2026 |
| 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 | 14-08-2026 14:00:00 |
| End date and time of board meeting | 14-08-2026 15:35:00 |
| 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 | 5,771.10 | 5,771.10 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 2,931.68 | 2,931.68 |
| (v) | Net gain on fair value changes | 359.57 | 359.57 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 4.50 | 4.50 |
| (vii) | Sale of products (including Excise Duty) | 3,186.79 | 3,186.79 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| 1 | Foriegn Exchange Services | 378.30 | 378.30 |
| 2 | Other operating income | 141.76 | 141.76 |
| Total other revenue from operations | 520.06 | 520.06 | |
| Total Revenue From Operations | 12,773.70 | 12,773.70 | |
| Other income | 79.23 | 79.23 | |
| Total income | 12,852.93 | 12,852.93 | |
| 2 | Expenses | ||
| Cost of materials consumed | 5.56 | 5.56 | |
| 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 | 3,400.25 | 3,400.25 | |
| Finance costs | 2,533.51 | 2,533.51 | |
| Depreciation, depletion and amortisation expense | 779.12 | 779.12 | |
| Fees and commission expense | 4,127.14 | 4,127.14 | |
| 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 | (488.39) | (488.39) | |
| (f) | Other expenses | ||
| 1 | Other expenses | 3,340.01 | 3,340.01 |
| Total other expenses | 3,340.01 | 3,340.01 | |
| Total expenses | 13,697.20 | 13,697.20 | |
| 3 | Total profit before exceptional items and tax | (844.27) | (844.27) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (844.27) | (844.27) |
| 7 | Tax expense | ||
| 8 | Current tax | 292.58 | 292.58 |
| 9 | Deferred tax | (174.04) | (174.04) |
| 10 | Total tax expenses | 118.54 | 118.54 |
| 11 | Net Profit Loss for the period from continuing operations | (962.81) | (962.81) |
| 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 | (962.81) | (962.81) |
| 16 | Other comprehensive income net of taxes | 3.97 | 3.97 |
| 17 | Total Comprehensive Income for the period | (958.84) | (958.84) |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | (327.04) | (327.04) | |
| Total profit or loss, attributable to non-controlling interests | (635.77) | (635.77) | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (323.07) | (323.07) | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (635.77) | (635.77) | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 7,821.13 | 7,821.13 | |
| 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 | -0.08 | -0.08 | |
| Diluted earnings per share from continuing operations | -0.08 | -0.08 | |
| 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 | -0.08 | -0.08 | |
| Diluted earnings per share | -0.08 | -0.08 | |
| 23 | Debt equity ratio | 1.2700 | 1.2700 |
| 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 consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34 - Interim Financial Reporting (Ind AS 34) prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and in compliance with the requirements of Regulation 33 and Regulation 52(4) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended from time to time. 2) The auditors have carried out Limited review of the Financial Results for the quarter ended June 30, 2026 as required under Regulation 33 and Regulation 52(4) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3) The consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 14, 2026. 4) Consolidated Segment information in accordance with the IND AS 108 - Operating Segment of the Group is given as under - 5) In case of subsidiary, Rapipay Fintech Private Limited invested Rs 22.00 Lakhs during the quarter ended June 30, 2026 in its wholly owned subsidiary NYE Investech Private Limited (formerly known as Kuants Wealth Private Limited). 6) The figures of the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year and published year to date figures up to the third quarter of the relevant financial year which were subject to limited review by statutory auditors of the company. 7) Previous period/ year figures have been regrouped/ reclassified to make them comparable with those of current period. 8) The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four labour codes collectively referred to as the New Labour Codes. The Group has estimated the incremental impact of these changes based on an actuarial valuation and has recognised a charge amounting to Rs.150.45 Lakhs in the Financial Results for the year ended March 31, 2026.The Group continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Codes and would provide appropriate accounting effect on the basis of such developments as needed, if any. 9) Exceptional items for the year ended March 31, 2026 includes gain of Rs.10,638.06 lakhs arising from the sale of Group's entire stake of 99.82% held in Capital India Home Loans Limited. 10) The compliance related to disclosure of certain ratios and other financial information as required under Regulation 52 (4) of the Listing Regulations is made in Appendix 1. |
|---|
| 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 | Lending business | 6,291.63 | 6,291.63 |
| 2 | Prepaid Payment Instrument business | 5,890.03 | 5,890.03 |
| 3 | Forex business | 661.03 | 661.03 |
| 4 | Others | 10.24 | 10.24 |
| Total Segment Revenue | 12,852.93 | 12,852.93 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 12,852.93 | 12,852.93 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Lending business | 491.02 | 491.02 |
| 2 | Prepaid Payment Instrument business | (1,278.81) | (1,278.81) |
| 3 | Forex business | 3.26 | 3.26 |
| 4 | Others | (59.74) | (59.74) |
| Total Profit before tax | (844.27) | (844.27) | |
| i. Finance cost | 0.00 | 0.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |
| Profit before tax | (844.27) | (844.27) | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Lending business | 1,51,701.64 | 1,51,701.64 |
| 2 | Prepaid Payment Instrument business | 10,283.61 | 10,283.61 |
| 3 | Forex business | 5,106.60 | 5,106.60 |
| 4 | Others | 702.14 | 702.14 |
| Total Segment Asset | 1,67,793.99 | 1,67,793.99 | |
| Un-allocable Assets | 3,969.84 | 3,969.84 | |
| Net Segment Asset | 1,71,763.83 | 1,71,763.83 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Lending business | 91,607.39 | 91,607.39 |
| 2 | Prepaid Payment Instrument business | 10,096.05 | 10,096.05 |
| 3 | Forex business | 1,847.82 | 1,847.82 |
| 4 | Others | 21.75 | 21.75 |
| Total Segment Liabilities | 1,03,573.01 | 1,03,573.01 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 1,03,573.01 | 1,03,573.01 | |
| Disclosure of notes on segments | Textual Information(1) | ||
| Textual Information(1) | Note : Business Segments have been identified and reported taking into account the nature of products and services, the organisation structure, the internal business reporting system and the guidelines prescribed by the RBI. The Group doesn't have any reportable geographical segment. |
|---|
| 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 | Re-measurement gains/ (losses) on defined benefit plan | 530000 | 530000 |
| Total Amount of items that will not be reclassified to profit and loss | 530000 | 530000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 1.33 | 1.33 |
| 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 | 3.97 | 3.97 |