INTEGRATED FILING — NBFC



General information about company

Scrip code 511218
NSE Symbol SHRIRAMFIN
MSEI Symbol NOTLISTED
ISIN INE721A01047
Name of company Shriram Finance 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 25-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-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 Activities
Start date and time of board meeting 25-Apr-2025   11:00:00
End date and time of board meeting 25-Apr-2025   15:00:00
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 107895100000 403076400000
(ii) Dividend Income 0 16900000
(iii) Rental Income 0 0
(iv) Fees and commission Income 3306200000 6819300000
(v) Net gain on fair value changes 1112700000 2009400000
(vi) Net gain on derecognition of financial instruments under amortised cost category 136000000 1326400000
(vii) Sale of products (including Excise Duty) 0 0
(viii) Sale of services 0 0
(ix) Other revenue from operations
1 Other operating income 2092300000 5095800000
Total other revenue from operations 2092300000 5095800000
Total Revenue From Operations 114542300000 418344200000
Other income 60200000 250500000
Total income 114602500000 418594700000
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 9057300000 36511600000
Finance costs 52239900000 184545800000
Depreciation, depletion and amortisation expense 1710600000 6453200000
Fees and commission expense 1700700000 5724600000
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 15632900000 53116600000
(f) Other expenses
1 Other expenses 6541300000 22750400000
Total other expenses 6541300000 22750400000
Total expenses 86882700000 309102200000
3 Total profit before exceptional items and tax 27719800000 109492500000
4 Exceptional items 0 15536600000
5 Total profit before tax 27719800000 125029100000
7 Tax expense
8 Current tax 4980000000 35908800000
9 Deferred tax 1345900000 -5112800000
10 Total tax expenses 6325900000 30796000000
11 Net Profit Loss for the period from continuing operations 21393900000 94233100000
12 Profit (loss) from discontinued operations before tax 0 1828200000
13 Tax expense of discontinued operations 0 421200000
17 Net profit (loss) from discontinued operation after tax 0 1407000000
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 43800000 123100000
15 Total profit (loss) for period 21437700000 95763200000
16 Other comprehensive income net of taxes -3813200000 -2013700000
17 Total Comprehensive Income for the period 17624500000 93749500000
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 21437700000 95538200000
Total profit or loss, attributable to non-controlling interests 0 225000000
19 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 17624500000 93535200000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 214300000
20 Details of equity share capital
Paid-up equity share capital 3760800000 3760800000
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 11.4 50.19
Diluted earnings per share from continuing operations 11.39 50.12
ii Earnings per equity share for discontinued operations
Basic earnings per share from discontinued operations 0 0.63
Diluted earnings per share from discontinued operations 0 0.63
ii Earnings per equity share
Basic earnings per share 11.4 50.82
Diluted earnings per share 11.39 50.75
23 Debt equity ratio 0.0415 0.0415
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


Remarks

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


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 125029100000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 183934800000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 0
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 0
Adjustments for increase (decrease) in trade payables, current 0
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 6453200000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 53116600000
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 16900000
Adjustments for interest income 401762300000
Adjustments for share-based payments 2600000
Adjustments for fair value losses (gains) -2009400000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -16863000000
Other adjustments to reconcile profit (loss) 3413000000
Other adjustments for non-cash items -122800000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -173854200000
Net cash flows from (used in) operations -48825100000
Dividends received 0
Interest paid 155602600000
Interest received 399923800000
Income taxes paid (refund) 36418700000
Other inflows (outflows) of cash -595596400000
Net cash flows from (used in) operating activities -436519000000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 39290300000
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 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
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 37000000
Purchase of property, plant and equipment 2235900000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 310000000
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 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -169300000
Net cash flows from (used in) investing activities 36612100000
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 55000000
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 1219073600000
Repayments of borrowings 766587500000
Payments of lease liabilities 2105000000
Dividends paid 18593000000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 13367800000
Net cash flows from (used in) financing activities 445210900000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 45304000000
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 45304000000
Cash and cash equivalents cash flow statement at beginning of period 61510000000
Cash and cash equivalents cash flow statement at end of period 106814000000




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 106814000000
Bank Balance other than (a) above 106843400000
Derivative financial instruments 2500900000
Receivables
(I) Trade Receivables 508200000
(II) Other Receivables 2028700000
Loans 2453927900000
Investments 157879600000
Other Financial assets 33079600000
Total Financial Assets 2863582300000
2 Non Financial Asset
Inventories 0
Current tax assets (Net) 4320700000
Deferred tax Assets (Net) 36948600000
Investment Property 9700000
Biological assets other than bearer plants 0
Property, Plant and Equipment 10256800000
Capital work-in-progress 0
Intangible assets under development 0
Goodwill 11894500000
Other Intangible assets 6989500000
Other non-financial assets (to be specified) 3219500000
Total Non Financial Assets 73639300000
Total assets 2937221600000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3760800000
Other equity 560937400000
Total equity attributable to owners of parent 564698200000
Non controlling interest 0
Total equity 564698200000
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 10200000
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 2978300000
II) Other Payables
(i) total outstanding dues of micro enterprises and small enterprises 2300000
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 13700000
(C ) Debt Securities 541488600000
(d) Borrowings (Other than Debt Securities) 1214484200000
(e) Deposits 560859900000
(f) Subordinated Liabilities 25139800000
(g) Other financial liabilities 20904200000
Total Financial Liabilities 2365881200000
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 389800000
(b) Provisions 3443800000
(C ) Deferred tax liabilities (Net) 0
(d) Other non-financial liabilities 2808600000
Total Non Financial Liabilities 6642200000
Total liabilities 2372523400000
Total equity and liabilites 2937221600000
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1) The Company has classified investment property of Rs. 0.97 crores as non-current asset held for sale/ disposal for the year ended March 31, 2025.


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 Remeasurement gain/ (loss) on defined benefit plan -116500000 -129300000
2 Gain/ (loss) on fair valuation of quoted investments in equity shares 800000 309700000
3 Share of other comprehensive income from associates (Net) -1000000 -11500000
Total Amount of items that will not be reclassified to profit and loss -116700000 168900000
2 Income tax relating to items that will not be reclassified to profit or loss -29200000 45400000
3 Amount of items that will be reclassified to profit and loss
1 Cash Flow Hedge Reserve -4978700000 -2856000000
Total Amount of items that will be reclassified to profit and loss -4978700000 -2856000000
4 Income tax relating to items that will be reclassified to profit or loss -1253000000 -718800000
5 Total Other comprehensive income -3813200000 -2013700000




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 M/s G. D. Apte & Co Yes 30-Nov-2026
2 M/s M M Nissim & Co LLP Yes 31-Mar-2028


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