INTEGRATED FILING — NBFC



General information about company

Scrip code 511243
NSE Symbol CHOLAFIN
MSEI Symbol NOTLISTED
ISIN INE121A01024
Name of company Cholamandalam Investment and Finance Company 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 07-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 Multi segment
Description of single segment
Start date and time of board meeting 25-Apr-2025   12:10:00
End date and time of board meeting 25-Apr-2025   14:40:00
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 64240400000 237477400000
(ii) Dividend Income 0 0
(iii) Rental Income 0 0
(iv) Fees and commission Income 4702100000 17391200000
(v) Net gain on fair value changes 569200000 1965700000
(vi) Net gain on derecognition of financial instruments under amortised cost category 938700000 1590400000
(vii) Sale of products (including Excise Duty) 0 0
(viii) Sale of services 5300000 35100000
(ix) Other revenue from operations
Total other revenue from operations
Total Revenue From Operations 70455700000 258459800000
Other income 913400000 3067800000
Total income 71369100000 261527600000
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 9341700000 33277500000
Finance costs 33646700000 124945300000
Depreciation, depletion and amortisation expense 640900000 2448300000
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 6251200000 24943100000
(f) Other expenses
1 Other expenses 4507300000 18498900000
Total other expenses 4507300000 18498900000
Total expenses 54387800000 204113100000
3 Total profit before exceptional items and tax 16981300000 57414500000
4 Exceptional items 0 0
5 Total profit before tax 16981300000 57414500000
7 Tax expense
8 Current tax 5124800000 17266000000
9 Deferred tax -734600000 -2451500000
10 Total tax expenses 4390200000 14814500000
11 Net Profit Loss for the period from continuing operations 12591100000 42600000000
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 4300000 27000000
15 Total profit (loss) for period 12595400000 42627000000
16 Other comprehensive income net of taxes -1489200000 -1410900000
17 Total Comprehensive Income for the period 11106200000 41216100000
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 12595400000 42627000000
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 11184500000 41216100000
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 1682500000 1682500000
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 14.98 50.72
Diluted earnings per share from continuing operations 14.94 50.6
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 14.98 50.72
Diluted earnings per share 14.94 50.6
23 Debt equity ratio 0.074 0.074
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 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 57414500000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 124945300000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 919500000
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 1901800000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 1591900000
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 2448300000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 24943100000
Adjustments for provisions, current 0
Adjustments for provisions, non-current 415800000
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 489700000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 700000
Adjustments for interest income 6685900000
Adjustments for share-based payments 744500000
Adjustments for fair value losses (gains) -1879800000
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) -421254500000
Other adjustments for non-cash items -1551900000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -272972900000
Net cash flows from (used in) operations -215558400000
Dividends received 700000
Interest paid 119768700000
Interest received 6606700000
Income taxes paid (refund) 15413900000
Other inflows (outflows) of cash 20002100000
Net cash flows from (used in) operating activities -324131500000
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 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 128600000
Purchase of property, plant and equipment 1995300000
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 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -27614500000
Net cash flows from (used in) investing activities -29481200000
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 475200000
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 236652700000
Proceeds from borrowings 1370862400000
Repayments of borrowings 1207020900000
Payments of lease liabilities 1335500000
Dividends paid 1681100000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 397952800000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 44340100000
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 44340100000
Cash and cash equivalents cash flow statement at beginning of period 8456400000
Cash and cash equivalents cash flow statement at end of period 52796500000




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 52796500000
Bank Balance other than (a) above 42211000000
Derivative financial instruments 2033200000
Receivables
(I) Trade Receivables 2041900000
(II) Other Receivables 1163300000
Loans 1820376400000
Investments 63674100000
Other Financial assets 3697200000
Total Financial Assets 1987993600000
2 Non Financial Asset
Inventories 0
Current tax assets (Net) 2180800000
Deferred tax Assets (Net) 9486000000
Investment Property 1300000
Biological assets other than bearer plants 0
Property, Plant and Equipment 17540000000
Capital work-in-progress 36900000
Intangible assets under development 72200000
Goodwill 0
Other Intangible assets 257200000
Other non-financial assets (to be specified) 1299600000
Total Non Financial Assets 30874000000
Total assets 2018867600000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1682500000
Other equity 235004400000
Total equity attributable to owners of parent 236686900000
Non controlling interest 0
Total equity 236686900000
2 Liabilities
2.1 Financial Liabilities
(a) Derivative financial instruments 2846000000
(b) Payables
(I)Trade Payables
(i) total outstanding dues of micro enterprises and small enterprises 143300000
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 2226100000
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 15737700000
(C ) Debt Securities 302227000000
(d) Borrowings (Other than Debt Securities) 1337919800000
(e) Deposits 0
(f) Subordinated Liabilities 110213200000
(g) Other financial liabilities 7540400000
Total Financial Liabilities 1778853500000
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 0
(b) Provisions 2355500000
(C ) Deferred tax liabilities (Net) 0
(d) Other non-financial liabilities 971700000
Total Non Financial Liabilities 3327200000
Total liabilities 1782180700000
Total equity and liabilites 2018867600000
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)
1 Vehicle Finance 38000700000 141065300000
2 Loan against property 13073500000 45733300000
3 Home Loans 6997600000 25016000000
4 Others 10907000000 40830500000
5 Unallocated 2390300000 8882500000
Total Segment Revenue 71369100000 261527600000
Less: Inter segment revenue
Revenue from operations 71369100000 261527600000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Vehicle Finance 9049900000 28242100000
2 Loan against property 4428700000 13964300000
3 Home Loans 1948200000 6931200000
4 Others 1165200000 5850500000
5 Unallocated 393600000 2453400000
Total Profit before tax 16985600000 57441500000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 16985600000 57441500000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Vehicle Finance 1012478300000 1012478300000
2 Loan against property 389274600000 389274600000
3 Home Loans 181312600000 181312600000
4 Others 238625200000 238625200000
5 Unallocated 197176900000 197176900000
Total Segment Asset 2018867600000 2018867600000
Un-allocable Assets 0 0
Net Segment Asset 2018867600000 2018867600000
4 Segment Liabilities
Segment Liabilities
1 Vehicle Finance 893844500000 893844500000
2 Loan against property 343662600000 343662600000
3 Home Loans 160067900000 160067900000
4 Others 210532400000 210532400000
5 Unallocated 174073300000 174073300000
Total Segment Liabilities 1782180700000 1782180700000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1782180700000 1782180700000
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 Items that will not be reclassified to profit or loss -37700000 -136300000
Total Amount of items that will not be reclassified to profit and loss -37700000 -136300000
2 Income tax relating to items that will not be reclassified to profit or loss -9500000 -34300000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit or Loss -1952700000 -1749200000
Total Amount of items that will be reclassified to profit and loss -1952700000 -1749200000
4 Income tax relating to items that will be reclassified to profit or loss -491700000 -440300000
5 Total Other comprehensive income -1489200000 -1410900000




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 KKC & Associates LLP Yes 31-Jul-2027
2 B K Khare & Co 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