| Scrip code | 542773 |
|---|---|
| NSE Symbol | IIFLCAPS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE489L01022 |
| Name of company | IIFL CAPITAL SERVICES 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 | 28-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 23-10-2026 |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 28-10-2026 14:30:00 |
| End date and time of board meeting | 28-10-2026 16:30:00 |
| 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 | 13,477.52 | 25,317.36 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 211.81 | 435.56 |
| (iv) | Fees and commission Income | 57,750.75 | 1,08,835.34 |
| (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 | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 71,440.08 | 1,34,588.26 | |
| Other income | (2,406.85) | 6,575.74 | |
| Total income | 69,033.23 | 1,41,164.00 | |
| 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 | 19,388.04 | 37,269.35 | |
| Finance costs | 7,476.35 | 13,462.65 | |
| Depreciation, depletion and amortisation expense | 1,754.32 | 3,407.09 | |
| Fees and commission expense | 13,380.09 | 27,264.57 | |
| 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 | 0.00 | 0.00 | |
| (f) | Other expenses | ||
| 1 | Administration and other expense | 9,608.66 | 18,406.21 |
| Total other expenses | 9,608.66 | 18,406.21 | |
| Total expenses | 51,607.46 | 99,809.87 | |
| 3 | Total profit before exceptional items and tax | 17,425.77 | 41,354.13 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 17,425.77 | 41,354.13 |
| 7 | Tax expense | ||
| 8 | Current tax | 5,836.12 | 10,352.50 |
| 9 | Deferred tax | (1,071.56) | (75.92) |
| 10 | Total tax expenses | 4,764.56 | 10,276.58 |
| 11 | Net Profit Loss for the period from continuing operations | 12,661.21 | 31,077.55 |
| 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 | 12,661.21 | 31,077.55 |
| 16 | Other comprehensive income net of taxes | (16.88) | (459.12) |
| 17 | Total Comprehensive Income for the period | 12,644.33 | 30,618.43 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 12,690.07 | 31,099.48 | |
| Total profit or loss, attributable to non-controlling interests | (28.86) | (21.93) | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 12,673.19 | 30,640.36 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (28.86) | (21.93) | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 6,307.04 | 6,307.04 | |
| 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 | 4.07 | 9.96 | |
| Diluted earnings per share from continuing operations | 3.85 | 9.44 | |
| 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 | 4.07 | 9.96 | |
| Diluted earnings per share | 3.85 | 9.44 | |
| 23 | Debt equity ratio | 0.6500 | 0.6500 |
| 24 | Debt service coverage ratio | 1.6600 | 1.6600 |
| 25 | Interest service coverage ratio | 4.2800 | 4.2800 |
| 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 | 41,354.13 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 13,462.65 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | (901.51) | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | (5,864.09) | |
| 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 | (2,34,976.69) | |
| Adjustments for other bank balances | 3,120.96 | |
| Adjustments for increase (decrease) in trade payables, current | (23,709.51) | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | (493.40) | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 3,407.09 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 1.59 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 1,71,353.89 | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 37.88 | |
| Adjustments for dividend income | 778.45 | |
| Adjustments for interest income | 355.64 | |
| Adjustments for share-based payments | 2,993.06 | |
| Adjustments for fair value losses (gains) | (3,272.64) | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | (776.21) | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | 24,743.79 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (52,007.23) | |
| Net cash flows from (used in) operations | (10,653.10) | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 8,848.89 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (19,501.99) | |
| 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 | 1,408.91 | |
| Other cash payments to acquire equity or debt instruments of other entities | 39,058.49 | |
| 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 | 2,434.17 | |
| Purchase of property, plant and equipment | 678.19 | |
| 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 | 778.45 | |
| Interest received | 355.64 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (956.25) | |
| Net cash flows from (used in) investing activities | (35,715.76) | |
| 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 | 6,080.93 | |
| 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 | 0.00 | |
| Proceeds from borrowings | 92,787.67 | |
| Repayments of borrowings | 49,753.47 | |
| Payments of lease liabilities | 2,257.20 | |
| Dividends paid | 0.00 | |
| Interest paid | 12,804.02 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 8.35 | |
| Net cash flows from (used in) financing activities | 34,062.26 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (21,155.49) | |
| 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 | (21,155.49) | |
| Cash and cash equivalents cash flow statement at beginning of period | 42,476.45 | |
| Cash and cash equivalents cash flow statement at end of period | 21,320.96 | |
| 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 | 21,320.96 | ||
| Bank Balance other than (a) above | 4,61,897.92 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 6,838.60 | ||
| (II) Other Receivables | 6,073.11 | ||
| Loans | 2,00,884.78 | ||
| Investments | 79,904.71 | ||
| Other Financial assets | |||
| 1 | Other Financial assets | 3,79,288.62 | |
| Total of Other Financial assets | 3,79,288.62 | ||
| Total Financial Assets | 11,56,208.70 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 5,753.81 | ||
| Deferred tax Assets (Net) | 2,460.56 | ||
| Investment Property | 7,657.86 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 11,338.54 | ||
| Capital work-in-progress | 126.35 | ||
| Intangible assets under development | 0.00 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 10,717.73 | ||
| Other non-financial assets | |||
| 1 | Other non-financial assets | 18,813.40 | |
| Total of Other non-financial assets | 18,813.40 | ||
| Total Non Financial Assets | 56,868.25 | ||
| Total assets | 12,13,076.95 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 6,307.04 | ||
| Other equity | 3,40,016.38 | ||
| Total equity attributable to owners of parent | 3,46,323.42 | ||
| Non controlling interest | 52245000 | ||
| Total equity | 3,46,845.87 | ||
| 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 | 1.95 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 577.73 | ||
| 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 | 24,593.84 | ||
| (C ) | Debt Securities | 1,49,268.13 | |
| (d) | Borrowings (Other than Debt Securities) | 75,854.76 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| Other financial liabilities | |||
| 1 | Other financial liabilities | 6,07,027.67 | |
| Total of Other financial liabilities | 6,07,027.67 | ||
| Total Financial Liabilities | 8,57,324.08 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 2,531.18 | |
| (b) | Provisions | 677.57 | |
| (C ) | Deferred tax liabilities (Net) | 0.00 | |
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 5,698.25 | |
| Total of Other non-financial liabilities | 5,698.25 | ||
| Total Non Financial Liabilities | 8,907.00 | ||
| Total liabilities | 8,66,231.08 | ||
| Total equity and liabilites | 12,13,076.95 | ||
| 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) | |||
| 1 | Capital market activity | 61,829.10 | 1,27,669.88 |
| 2 | Insurance broking and ancillary | 6,196.32 | 11,858.47 |
| 3 | Facilities and ancillary | 1,600.73 | 2,768.20 |
| Total Segment Revenue | 69,626.15 | 1,42,296.55 | |
| Less: Inter segment revenue | 592.92 | 1,132.55 | |
| Revenue from operations | 69,033.23 | 1,41,164.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Capital market activity | 16,877.19 | 40,532.25 |
| 2 | Insurance broking and ancillary | (335.46) | (591.58) |
| 3 | Facilities and ancillary | 884.04 | 1,413.46 |
| Total Profit before tax | 17,425.77 | 41,354.13 | |
| i. Finance cost | |||
| ii. Other Unallocable Expenditure net off Unallocable income | |||
| Profit before tax | 17,425.77 | 41,354.13 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Capital market activity | 11,60,928.79 | 11,60,928.79 |
| 2 | Insurance broking and ancillary | 13,744.34 | 13,744.34 |
| 3 | Facilities and ancillary | 30,189.43 | 30,189.43 |
| Total Segment Asset | 12,04,862.56 | 12,04,862.56 | |
| Un-allocable Assets | 8,214.39 | 8,214.39 | |
| Net Segment Asset | 12,13,076.95 | 12,13,076.95 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Capital market activity | 8,45,569.69 | 8,45,569.69 |
| 2 | Insurance broking and ancillary | 10,797.24 | 10,797.24 |
| 3 | Facilities and ancillary | 7,332.97 | 7,332.97 |
| Total Segment Liabilities | 8,63,699.90 | 8,63,699.90 | |
| Un-allocable Liabilities | 2,531.18 | 2,531.18 | |
| Net Segment Liabilities | 8,66,231.08 | 8,66,231.08 | |
| 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 plan | -2001000 | -61099000 |
| Total Amount of items that will not be reclassified to profit and loss | -2001000 | -61099000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (3.13) | (151.87) |
| 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 | ||
| 5 | Total Other comprehensive income | (16.88) | (459.12) |