INTEGRATED FILING — NBFC



General information about company

Scrip code 541336
NSE Symbol INDOSTAR
MSEI Symbol NOTLISTED
ISIN INE896L01010
Name of company IndoStar Capital 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 29-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 29-Apr-2025   13:00:00
End date and time of board meeting 29-Apr-2025   15:45:00
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 3183800000 11967900000
(ii) Dividend Income 0 0
(iii) Rental Income 0 0
(iv) Fees and commission Income 237500000 1196400000
(v) Net gain on fair value changes 100400000 324400000
(vi) Net gain on derecognition of financial instruments under amortised cost category 203900000 553000000
(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 3725600000 14041700000
Other income 24500000 54900000
Total income 3750100000 14096600000
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 697600000 2977100000
Finance costs 1933100000 7408400000
Depreciation, depletion and amortisation expense 77400000 306200000
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 493900000 1375200000
(f) Other expenses
1 Other expenses 422900000 1504200000
Total other expenses 422900000 1504200000
Total expenses 3624900000 13571100000
3 Total profit before exceptional items and tax 125200000 525500000
4 Exceptional items 0 0
5 Total profit before tax 125200000 525500000
7 Tax expense
8 Current tax 200000 600000
9 Deferred tax 0 0
10 Total tax expenses 200000 600000
11 Net Profit Loss for the period from continuing operations 125000000 524900000
12 Profit (loss) from discontinued operations before tax 317000000 908500000
13 Tax expense of discontinued operations 80100000 228200000
17 Net profit (loss) from discontinued operation after tax 236900000 680300000
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
15 Total profit (loss) for period 361900000 1205200000
16 Other comprehensive income net of taxes 4900000 -8000000
17 Total Comprehensive Income for the period 366800000 1197200000
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 361900000 1205200000
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 366800000 1197200000
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 1361000000 1361000000
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 0.92 3.86
Diluted earnings per share from continuing operations 0.89 3.73
ii Earnings per equity share for discontinued operations
Basic earnings per share from discontinued operations 1.74 5
Diluted earnings per share from discontinued operations 1.68 4.84
ii Earnings per equity share
Basic earnings per share 2.66 8.86
Diluted earnings per share 2.57 8.57
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 525500000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 7408400000
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 141300000
Adjustments for other financial assets, non-current -14820000000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -12200000
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 2000000
Adjustments for depreciation and amortisation expense 306200000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 1410400000
Adjustments for other financial liabilities, current 1851900000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 11967900000
Adjustments for share-based payments 220400000
Adjustments for fair value losses (gains) -877500000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -400000
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) -16337400000
Net cash flows from (used in) operations -15811900000
Dividends received 0
Interest paid 6979000000
Interest received 11540000000
Income taxes paid (refund) -639600000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -10611300000
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 700000
Purchase of property, plant and equipment 215600000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 24500000
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 -2811100000
Net cash flows from (used in) investing activities -3050500000
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 2528200000
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 11555900000
Proceeds from borrowings 41540000000
Repayments of borrowings 44820500000
Payments of lease liabilities 106100000
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 10697500000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -2964300000
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 -2964300000
Cash and cash equivalents cash flow statement at beginning of period 3924800000
Cash and cash equivalents cash flow statement at end of period 960500000




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 960500000
Bank Balance other than (a) above 3263900000
Derivative financial instruments 0
Receivables
(I) Trade Receivables 0
(II) Other Receivables 0
Loans 72165200000
Investments 18181800000
Other Financial assets 1210300000
Total Financial Assets 95781700000
2 Non Financial Asset
Inventories 0
Current tax assets (Net) 113800000
Deferred tax Assets (Net) 3167500000
Investment Property 0
Biological assets other than bearer plants 0
Property, Plant and Equipment 595500000
Capital work-in-progress 0
Intangible assets under development 0
Goodwill 3001900000
Other Intangible assets 53900000
Other non-financial assets (to be specified) 29844700000
Total Non Financial Assets 36777300000
Total assets 132559000000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1361000000
Other equity 34993300000
Total equity attributable to owners of parent 36354300000
Non controlling interest 0
Total equity 36354300000
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 600000
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 200000
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 37921900000
(d) Borrowings (Other than Debt Securities) 31243000000
(e) Deposits 0
(f) Subordinated Liabilities 0
(g) Other financial liabilities 4029900000
Total Financial Liabilities 73195600000
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 0
(b) Provisions 90100000
(C ) Deferred tax liabilities (Net) 0
(d) Other non-financial liabilities 22919000000
Total Non Financial Liabilities 23009100000
Total liabilities 96204700000
Total equity and liabilites 132559000000
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 Large corporate 38300000 259300000
2 SME 232100000 517800000
3 Commercial vehicles 3237500000 12565600000
4 Unallocated 242200000 753900000
5 Discontinued operations 1217600000 4090800000
Total Segment Revenue 4967700000 18187400000
Less: Inter segment revenue
Revenue from operations 4967700000 18187400000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Large corporate -900000 125900000
2 SME 93000000 170900000
3 Commercial vehicles 350600000 1672800000
4 Unallocated -317500000 -1444100000
5 Discontinued operations 317000000 908500000
Total Profit before tax 442200000 1434000000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 442200000 1434000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Large corporate 7929000000 7929000000
2 SME 4603100000 4603100000
3 Commercial vehicles 74178200000 74178200000
4 Unallocated 16426300000 16426300000
5 Discontinued operations 29422400000 29422400000
Total Segment Asset 132559000000 132559000000
Un-allocable Assets 0 0
Net Segment Asset 132559000000 132559000000
4 Segment Liabilities
Segment Liabilities
1 Large corporate 5316700000 5316700000
2 SME 3267200000 3267200000
3 Commercial vehicles 51946500000 51946500000
4 Unallocated 12829800000 12829800000
5 Discontinued operations 22844500000 22844500000
Total Segment Liabilities 96204700000 96204700000
Un-allocable Liabilities 0 0
Net Segment Liabilities 96204700000 96204700000
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 1300000 -12600000
Total Amount of items that will not be reclassified to profit and loss 1300000 -12600000
2 Income tax relating to items that will not be reclassified to profit or loss -2800000 -3200000
3 Amount of items that will be reclassified to profit and loss
1 Debt instruments through other comprehensive income 1400000 2000000
Total Amount of items that will be reclassified to profit and loss 1400000 2000000
4 Income tax relating to items that will be reclassified to profit or loss 600000 600000
5 Total Other comprehensive income 4900000 -8000000




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 K A & Associates Yes 31-Jul-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