| Scrip code | 532636 |
|---|---|
| NSE Symbol | IIFL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE530B01024 |
| Name of company | IIFL 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 | 15-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 07-10-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Financial and Investing Activities |
| Start date and time of board meeting | 15-10-2026 11:15:00 |
| End date and time of board meeting | 15-10-2026 15:35:00 |
| 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 | 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 | 4,06,938.00 | 7,79,275.00 |
| (ii) | Dividend Income | 1.00 | 1.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 14,906.00 | 26,992.00 |
| (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 | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| 1 | Net gain on derecognition of financial instruments under FVTOCI category | 2,800.00 | 10,292.00 |
| Total other revenue from operations | 2,800.00 | 10,292.00 | |
| Total Revenue From Operations | 4,24,645.00 | 8,16,560.00 | |
| Other income | 176.00 | 449.00 | |
| Total income | 4,24,821.00 | 8,17,009.00 | |
| 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 | 57,375.00 | 1,17,319.00 | |
| Finance costs | 1,90,864.00 | 3,62,811.00 | |
| Depreciation, depletion and amortisation expense | 6,336.00 | 12,626.00 | |
| Fees and commission expense | 0.00 | 0.00 | |
| Net loss on fair value changes | 61.00 | 3,020.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 28,081.00 | 57,500.00 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 34,737.00 | 63,502.00 |
| Total other expenses | 34,737.00 | 63,502.00 | |
| Total expenses | 3,17,454.00 | 6,16,778.00 | |
| 3 | Total profit before exceptional items and tax | 1,07,367.00 | 2,00,231.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 1,07,367.00 | 2,00,231.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 19,982.00 | 50,804.00 |
| 9 | Deferred tax | 6,884.00 | (2,387.00) |
| 10 | Total tax expenses | 26,866.00 | 48,417.00 |
| 11 | Net Profit Loss for the period from continuing operations | 80,501.00 | 1,51,814.00 |
| 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 | 80,501.00 | 1,51,814.00 |
| 16 | Other comprehensive income net of taxes | 2,037.00 | 3,222.00 |
| 17 | Total Comprehensive Income for the period | 82,538.00 | 1,55,036.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 76,642.00 | 1,44,149.00 | |
| Total profit or loss, attributable to non-controlling interests | 3,859.00 | 7,665.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 78,753.80 | 1,46,729.80 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 3,784.00 | 8,306.00 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 8,536.00 | 8,536.00 | |
| 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 | 18 | 33.88 | |
| Diluted earnings per share from continuing operations | 17.9 | 33.67 | |
| 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 | 18 | 33.88 | |
| Diluted earnings per share | 17.9 | 33.67 | |
| 23 | Debt equity ratio | 4.8700 | 4.8700 |
| 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 | ||
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 |
| C | Whether results are audited or unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 2,00,231.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 3,62,811.00 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | 2,850.00 | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | 38,984.00 | |
| 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 | 34,701.00 | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | 6,104.00 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | (48,971.00) | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 12,626.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 2,391.00 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | (1,13,861.00) | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 1.00 | |
| Adjustments for interest income | 7,64,743.00 | |
| Adjustments for share-based payments | 3,947.00 | |
| Adjustments for fair value losses (gains) | 3,020.00 | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | (192.00) | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | 12,641.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (4,47,693.00) | |
| Net cash flows from (used in) operations | (2,47,462.00) | |
| Dividends received | 1.00 | |
| Interest paid | 3,72,027.00 | |
| Interest received | 7,63,986.00 | |
| Income taxes paid (refund) | 45,295.00 | |
| Other inflows (outflows) of cash | (13,43,614.00) | |
| Net cash flows from (used in) operating activities | (12,44,411.00) | |
| 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 | 0.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |
| 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 | 102.00 | |
| Purchase of property, plant and equipment | 12,154.00 | |
| 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 | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (991.00) | |
| Net cash flows from (used in) investing activities | (13,043.00) | |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |
| Payments from changes in ownership interests in subsidiaries | 0.00 | |
| Proceeds from issuing shares | 540.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| 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 | 28,49,154.00 | |
| Proceeds from borrowings | 22,69,874.00 | |
| Repayments of borrowings | 36,47,999.00 | |
| Payments of lease liabilities | 8,954.00 | |
| Dividends paid | 0.00 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | 14,62,615.00 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 2,05,161.00 | |
| 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 | 2,05,161.00 | |
| Cash and cash equivalents cash flow statement at beginning of period | 3,32,823.00 | |
| Cash and cash equivalents cash flow statement at end of period | 5,37,984.00 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2026 | ||
| Date of end of reporting period | 30-09-2026 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 5,37,984.00 | ||
| Bank Balance other than (a) above | 2,94,079.00 | ||
| Derivative financial instruments | 35,854.00 | ||
| Receivables | |||
| (I) Trade Receivables | 6,961.00 | ||
| (II) Other Receivables | 456.00 | ||
| Loans | 84,17,326.00 | ||
| Investments | 6,18,295.00 | ||
| Other Financial assets | |||
| 1 | Other financial assets | 2,39,123.00 | |
| Total of Other Financial assets | 2,39,123.00 | ||
| Total Financial Assets | 1,01,50,078.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 52,669.00 | ||
| Deferred tax Assets (Net) | 25,253.00 | ||
| Investment Property | 86,870.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 20,274.00 | ||
| Capital work-in-progress | 1,497.00 | ||
| Intangible assets under development | 51.00 | ||
| Goodwill | 4,285.00 | ||
| Other Intangible assets | 585.00 | ||
| Other non-financial assets | |||
| 1 | Other non-financial assets | 1,05,791.00 | |
| Total of Other non-financial assets | 1,05,791.00 | ||
| Total Non Financial Assets | 2,97,275.00 | ||
| Total assets | 1,04,47,353.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 8,536.00 | ||
| Other equity | 15,34,713.00 | ||
| Total equity attributable to owners of parent | 15,43,249.00 | ||
| Non controlling interest | 17821900000 | ||
| Total equity | 17,21,468.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0.00 | |
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 2,418.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 28,355.00 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| (C ) | Debt Securities | 29,94,276.00 | |
| (d) | Borrowings (Other than Debt Securities) | 48,22,331.00 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 5,62,794.00 | |
| Other financial liabilities | |||
| 1 | Finance lease obligation | 56,639.00 | |
| 2 | Other financial liabilities | 1,79,803.00 | |
| Total of Other financial liabilities | 2,36,442.00 | ||
| Total Financial Liabilities | 86,46,616.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 37,197.00 | |
| (b) | Provisions | 18,162.00 | |
| (C ) | Deferred tax liabilities (Net) | 5,479.00 | |
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 18,431.00 | |
| Total of Other non-financial liabilities | 18,431.00 | ||
| Total Non Financial Liabilities | 79,269.00 | ||
| Total liabilities | 87,25,885.00 | ||
| Total equity and liabilites | 1,04,47,353.00 | ||
| Disclosure of notes on assets and liabilities | |||
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 | Remeasurement of defined benefit liability/ (asset) | 26800000 | -30000000 |
| Total Amount of items that will not be reclassified to profit and loss | 26800000 | -30000000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 68.00 | (75.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Cash flow hedge (net) | 241500000 | 474600000 |
| 2 | Others | 4000000 | -14000000 |
| Total Amount of items that will be reclassified to profit and loss | 245500000 | 460600000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 618.00 | 1,159.00 |
| 5 | Total Other comprehensive income | 2,037.00 | 3,222.00 |