INTEGRATED FILING — NBFC



General information about company

Scrip code 543940
NSE Symbol JIOFIN
MSEI Symbol NOTLISTED
ISIN INE758E01017
Name of company JIO FINANCIAL SERVICES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 17-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-Apr-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment FINANCIAL
Start date and time of board meeting 17-Apr-2025   16:50:00
End date and time of board meeting 17-Apr-2025   18:30:00
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 Declaration of unmodified opinion


Financial Results — NBFC

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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations
(i) Interest Income 2757400000 8525300000
(ii) Dividend Income 0 2409400000
(iii) Rental Income 0 0
(iv) Fees and commission Income 394300000 1551700000
(v) Net gain on fair value changes 1780700000 7942700000
(vi) Net gain on derecognition of financial instruments under amortised cost category 0 0
(vii) Sale of products (including Excise Duty) 0 0
(viii) Sale of services 0 0
(ix) Other revenue from operations
Total other revenue from operations
Total Revenue From Operations 4932400000 20429100000
Other income 251200000 360100000
Total income 5183600000 20789200000
2 Expenses
Cost of materials consumed 0 0
Purchases of stock-in-trade 0 0
Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
Employee benefit expense 547500000 2149200000
Finance costs 76500000 76500000
Depreciation, depletion and amortisation expense 57600000 225200000
Fees and commission expense 0 0
Net loss on fair value changes 0 0
Net loss on derecognition of financial instruments under amortised cost category 0 0
Impairment on financial instruments 239100000 403500000
(f) Other expenses
1 OTHERS EXPENSES 765900000 2393900000
Total other expenses 765900000 2393900000
Total expenses 1686600000 5248300000
3 Total profit before exceptional items and tax 3497000000 15540900000
4 Exceptional items 0 0
5 Total profit before tax 3497000000 15540900000
7 Tax expense
8 Current tax 700500000 2699200000
9 Deferred tax 96500000 644000000
10 Total tax expenses 797000000 3343200000
11 Net Profit Loss for the period from continuing operations 2700000000 12197700000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
17 Net profit (loss) from discontinued operation after tax 0 0
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 461100000 3928200000
15 Total profit (loss) for period 3161100000 16125900000
16 Other comprehensive income net of taxes 42181500000 -172637500000
17 Total Comprehensive Income for the period 45342600000 -156511600000
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3161100000 16125900000
Total profit or loss, attributable to non-controlling interests 0 0
19 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 42181500000 -172637500000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
20 Details of equity share capital
Paid-up equity share capital 63531400000 63531400000
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 0.5 2.54
Diluted earnings per share from continuing operations 0.5 2.54
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 0.5 2.54
Diluted earnings per share 0.5 2.54
23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio
26 Disclosure of notes on financial results Textual Information(1)


Remarks

23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio


Text Block

Textual Information(1)


Cash flow statement, indirect

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 15540900000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 76500000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 21600000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances -1091400000
Adjustments for increase (decrease) in trade payables, current 2910500000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 225200000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 403500000
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 2409400000
Adjustments for interest income 8525300000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -7942700000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -16331500000
Net cash flows from (used in) operations -790600000
Dividends received 0
Interest paid 0
Interest received 1509100000
Income taxes paid (refund) 2800400000
Other inflows (outflows) of cash -98752000000
Net cash flows from (used in) operating activities -100833900000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 274267500000
Other cash payments to acquire equity or debt instruments of other entities 289238900000
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 4279000000
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 418000000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 4026600000
Interest received 8603300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 71100300000
Net cash flows from (used in) investing activities 64061800000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 39676900000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 53400000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 39623500000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2851400000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 2851400000
Cash and cash equivalents cash flow statement at beginning of period 671800000
Cash and cash equivalents cash flow statement at end of period 3523200000




Statement of Asset and Liabilities

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Finanical Asset
Cash and cash equivalents 3523200000
Bank Balance other than (a) above 37194600000
Derivative financial instruments 0
Receivables
(I) Trade Receivables 149500000
(II) Other Receivables 0
Loans 100531200000
Investments 1189103200000
Other Financial assets 873600000
Total Financial Assets 1331375300000
2 Non Financial Asset
Inventories 0
Current tax assets (Net) 952800000
Deferred tax Assets (Net) 99600000
Investment Property 0
Biological assets other than bearer plants 0
Property, Plant and Equipment 326300000
Capital work-in-progress 66300000
Intangible assets under development 78400000
Goodwill 1004800000
Other Intangible assets 468100000
Other non-financial assets (to be specified) 727800000
Total Non Financial Assets 3724100000
Total assets 1335099400000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 63531400000
Other equity 1171433800000
Total equity attributable to owners of parent 1234965200000
Non controlling interest 0
Total equity 1234965200000
2 Liabilities
2.1 Financial Liabilities
(a) Derivative financial instruments 0
(b) Payables 0
(I)Trade Payables
(i) total outstanding dues of micro enterprises and small enterprises 38100000
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 294900000
II) Other Payables
(i) total outstanding dues of micro enterprises and small enterprises 0
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 0
(C ) Debt Securities 9832300000
(d) Borrowings (Other than Debt Securities) 29867700000
(e) Deposits 0
(f) Subordinated Liabilities 0
(g) Other financial liabilities 3737300000
Total Financial Liabilities 43770300000
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 0
(b) Provisions 361300000
(C ) Deferred tax liabilities (Net) 55650100000
(d) Other non-financial liabilities 352500000
Total Non Financial Liabilities 56363900000
Total liabilities 100134200000
Total equity and liabilites 1335099400000
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
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


Other Comprehensive Income

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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
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 5200000 -2700000
2 Equity Instruments through OCI 28744400000 -101384500000
3 Share of OCI in Associates and Joint Ventures 17543800000 -71917500000
Total Amount of items that will not be reclassified to profit and loss 46293400000 -173304700000
2 Income tax relating to items that will not be reclassified to profit or loss 4111900000 -667200000
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 42181500000 -172637500000




Details of Impact of Audit Qualification

Whether results are audited or unaudited Audited
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 LODHA & CO LLP Yes 31-Mar-2027
2 Deloitte Haskins & Sells Yes 31-Mar-2027


Financial details

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth


Signatories details

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date