| Scrip code | 590071 |
|---|---|
| NSE Symbol | SUNDARMFIN |
| MSEI Symbol | NOTLISTED |
| ISIN | INE660A01016 |
| Name of company | SUNDARAM 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 | 04-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 29-10-2026 |
| 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 | 04-11-2026 10:00:00 |
| End date and time of board meeting | 04-11-2026 14:20:00 |
| 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 | Declaration of unmodified opinion |
| 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 | 2,32,978.00 | 4,53,930.00 |
| (ii) | Dividend Income | 2,030.00 | 2,030.00 |
| (iii) | Rental Income | 6,625.00 | 13,107.00 |
| (iv) | Fees and commission Income | 11,559.00 | 21,124.00 |
| (v) | Net gain on fair value changes | 1,785.00 | 8,271.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 385.00 | 4,695.00 |
| (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 | Income from other Services | 16,890.00 | 32,514.00 |
| 2 | Recovery of Bad debts | 1,503.00 | 2,497.00 |
| Total other revenue from operations | 18,393.00 | 35,011.00 | |
| Total Revenue From Operations | 2,73,755.00 | 5,38,168.00 | |
| Other income | 1,179.00 | 2,100.00 | |
| Total income | 2,74,934.00 | 5,40,268.00 | |
| 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 | 30,750.00 | 61,414.00 | |
| Finance costs | 1,31,405.00 | 2,56,059.00 | |
| Depreciation, depletion and amortisation expense | 6,868.00 | 12,822.00 | |
| Fees and commission expense | 3,980.00 | 7,379.00 | |
| 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 | 16,418.00 | 30,394.00 | |
| (f) | Other expenses | ||
| 1 | Administrative & other expenses | 10,964.00 | 20,932.00 |
| Total other expenses | 10,964.00 | 20,932.00 | |
| Total expenses | 2,00,385.00 | 3,89,000.00 | |
| 3 | Total profit before exceptional items and tax | 74,549.00 | 1,51,268.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 74,549.00 | 1,51,268.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 21,213.00 | 45,745.00 |
| 9 | Deferred tax | (2,388.00) | (7,087.00) |
| 10 | Total tax expenses | 18,825.00 | 38,658.00 |
| 11 | Net Profit Loss for the period from continuing operations | 55,724.00 | 1,12,610.00 |
| 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 | (4,058.00) | 2,675.00 |
| 15 | Total profit (loss) for period | 51,666.00 | 1,15,285.00 |
| 16 | Other comprehensive income net of taxes | (14,358.00) | 27,343.00 |
| 17 | Total Comprehensive Income for the period | 37,308.00 | 1,42,628.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 51,666.00 | 1,15,285.00 | |
| 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 | (14,358.00) | 27,343.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 37,308.00 | 1,42,628.00 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 11,023.00 | 11,023.00 | |
| 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 | 46.88 | 104.59 | |
| Diluted earnings per share from continuing operations | 46.88 | 104.59 | |
| 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 | 46.88 | 104.59 | |
| Diluted earnings per share | 46.88 | 104.59 | |
| 23 | Debt equity ratio | 4.6900 | 4.6900 |
| 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 | 1,51,268.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 2,56,060.00 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | 873.00 | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | (11,153.00) | |
| Adjustments for decrease (increase) in other non-current assets | (6,22,910.00) | |
| Adjustments for other financial assets, non-current | (15,986.00) | |
| Adjustments for other financial assets, current | (8,500.00) | |
| Adjustments for other bank balances | (63,495.00) | |
| Adjustments for increase (decrease) in trade payables, current | 2,130.00 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 12,822.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 30,394.00 | |
| Adjustments for provisions, current | (2,394.00) | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | (1,615.00) | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 2,030.00 | |
| Adjustments for interest income | 24,632.00 | |
| Adjustments for share-based payments | 279.00 | |
| Adjustments for fair value losses (gains) | (8,271.00) | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |
| Other adjustments to reconcile profit (loss) | (959.00) | |
| Other adjustments for non-cash items | 0.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (4,59,387.00) | |
| Net cash flows from (used in) operations | (3,08,119.00) | |
| Dividends received | 0.00 | |
| Interest paid | 2,43,546.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 29,680.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (5,81,345.00) | |
| 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 | 26,61,306.00 | |
| Other cash receipts from sales of interests in joint ventures | 26,70,387.00 | |
| 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 | 2,467.00 | |
| Purchase of property, plant and equipment | 3,854.00 | |
| 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 | 226.00 | |
| 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 | 2,591.00 | |
| Interest received | 18,922.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) investing activities | 28,981.00 | |
| 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 | 0.00 | |
| 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 | 0.00 | |
| Proceeds from borrowings | 26,82,084.00 | |
| Repayments of borrowings | 21,29,659.00 | |
| Payments of lease liabilities | 2,669.00 | |
| Dividends paid | 26,665.00 | |
| 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 | 5,23,091.00 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (29,273.00) | |
| 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 | (29,273.00) | |
| Cash and cash equivalents cash flow statement at beginning of period | 52,562.00 | |
| Cash and cash equivalents cash flow statement at end of period | 23,289.00 | |
| 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 | 23,289.00 | ||
| Bank Balance other than (a) above | 1,62,978.00 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 11,667.00 | ||
| (II) Other Receivables | 3,052.00 | ||
| Loans | 79,18,170.00 | ||
| Investments | 9,42,917.00 | ||
| Other Financial assets | |||
| 1 | Other Financial assets | 27,525.00 | |
| Total of Other Financial assets | 27,525.00 | ||
| Total Financial Assets | 90,89,598.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 0.00 | ||
| Deferred tax Assets (Net) | 0.00 | ||
| Investment Property | 5,219.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 71,810.00 | ||
| Capital work-in-progress | 0.00 | ||
| Intangible assets under development | 1,044.00 | ||
| Goodwill | 47,248.00 | ||
| Other Intangible assets | 14,556.00 | ||
| Other non-financial assets | |||
| 1 | Other non-financial assets | 39,517.00 | |
| Total of Other non-financial assets | 39,517.00 | ||
| Total Non Financial Assets | 1,79,394.00 | ||
| Total assets | 92,68,992.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 11,023.00 | ||
| Other equity | 15,94,840.00 | ||
| Total equity attributable to owners of parent | 16,05,863.00 | ||
| Non controlling interest | 0 | ||
| Total equity | 16,05,863.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 1,541.00 | |
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 93.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 19,972.00 | ||
| 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 | 3,174.00 | ||
| (C ) | Debt Securities | 34,19,577.00 | |
| (d) | Borrowings (Other than Debt Securities) | 29,83,497.00 | |
| (e) | Deposits | 8,75,710.00 | |
| (f) | Subordinated Liabilities | 2,49,603.00 | |
| Other financial liabilities | |||
| 1 | Other financial liabilities | 73,201.00 | |
| Total of Other financial liabilities | 73,201.00 | ||
| Total Financial Liabilities | 76,26,368.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 10,478.00 | |
| (b) | Provisions | 18,553.00 | |
| (C ) | Deferred tax liabilities (Net) | 1,413.00 | |
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 6,317.00 | |
| Total of Other non-financial liabilities | 6,317.00 | ||
| Total Non Financial Liabilities | 36,761.00 | ||
| Total liabilities | 76,63,129.00 | ||
| Total equity and liabilites | 92,68,992.00 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | The system did not allow us to enter assets held for sale and right of use assets separately so we have clubbed it along with other non-financial assets.The details are given below: Asset held for sale - 10.84 cr. Right-of-use assets - 162.64 cr. Other non-financial assets - 221.69 cr. Total - 395.17 cr. |
|---|
| 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 | Asset Financing | 2,51,407.00 | 4,96,892.00 |
| 2 | Others | 22,418.00 | 41,417.00 |
| Total Segment Revenue | 2,73,825.00 | 5,38,309.00 | |
| Less: Inter segment revenue | 70.00 | 141.00 | |
| Revenue from operations | 2,73,755.00 | 5,38,168.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Asset Financing | 64,876.00 | 1,35,167.00 |
| 2 | Others | 9,623.00 | 16,287.00 |
| Total Profit before tax | 74,499.00 | 1,51,454.00 | |
| i. Finance cost | 0.00 | 0.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | (50.00) | 186.00 | |
| Profit before tax | 74,549.00 | 1,51,268.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Asset Financing | 88,65,976.00 | 88,65,976.00 |
| 2 | Others | 2,66,187.00 | 2,66,187.00 |
| Total Segment Asset | 91,32,163.00 | 91,32,163.00 | |
| Un-allocable Assets | 1,36,829.00 | 1,36,829.00 | |
| Net Segment Asset | 92,68,992.00 | 92,68,992.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Asset Financing | 76,34,565.00 | 76,34,565.00 |
| 2 | Others | 16,396.00 | 16,396.00 |
| Total Segment Liabilities | 76,50,961.00 | 76,50,961.00 | |
| Un-allocable Liabilities | 12,168.00 | 12,168.00 | |
| Net Segment Liabilities | 76,63,129.00 | 76,63,129.00 | |
| 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 | Remeasurements of the defined benefit plans | -225100000 | -339000000 |
| 2 | Equity and other investments through Other Comprehensive Income | -1060900000 | 3699800000 |
| 3 | Share of other comprehensive income from associates & Joint Ventures using equity method | -1900000 | -1900000 |
| Total Amount of items that will not be reclassified to profit and loss | -1287900000 | 3358900000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (2,084.00) | 4,435.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Change in fair value of derivative instrument/Other Investments | 215300000 | -87500000 |
| 2 | Share of other comprehensive income from associates & Joint Ventures using equity method | -533400000 | -133800000 |
| 3 | Foreign currency Translation Reserve | 16000000 | 18200000 |
| Total Amount of items that will be reclassified to profit and loss | -302100000 | -203100000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 542.00 | (220.00) |
| 5 | Total Other comprehensive income | (14,358.00) | 27,343.00 |
| Whether results are audited or unaudited | Unaudited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | M/s RGN Price & Co | Yes | 31-03-2028 | ||
|---|---|---|---|---|---|
| 2 | M/s Brahmayya & Co | Yes | 30-04-2027 | ||