General information about company |
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|---|---|
| Scrip code | 530879 |
| NSE Symbol | CIFL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE345H01024 |
| Name of company | CAPITAL INDIA 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 | 14-May-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 08-May-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 | 14-May-2025 13:15:00 |
| End date and time of board meeting | 14-May-2025 15:40:00 |
| 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 | Not applicable |
Financial Results — NBFC |
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|---|---|---|---|
| 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 | 539824000 | 2280085000 |
| (ii) | Dividend Income | 0 | 0 |
| (iii) | Rental Income | 0 | 0 |
| (iv) | Fees and commission Income | 454150000 | 2283288000 |
| (v) | Net gain on fair value changes | 24571000 | 64059000 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 38401000 | 155785000 |
| (vii) | Sale of products (including Excise Duty) | 302766000 | 1208861000 |
| (viii) | Sale of services | 0 | 0 |
| (ix) | Other revenue from operations | ||
| 1 | Foriegn Exchange Services | 26347000 | 122285000 |
| 2 | Other operating income | 7170000 | 30965000 |
| Total other revenue from operations | 33517000 | 153250000 | |
| Total Revenue From Operations | 1393229000 | 6145328000 | |
| Other income | 19993000 | 41743000 | |
| Total income | 1413222000 | 6187071000 | |
| 2 | Expenses | ||
| Cost of materials consumed | 2013000 | 6831000 | |
| 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 | 340222000 | 1473099000 | |
| Finance costs | 278831000 | 1067180000 | |
| Depreciation, depletion and amortisation expense | 79388000 | 319297000 | |
| Fees and commission expense | 539925000 | 2464704000 | |
| 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 | -158000 | 63002000 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 202150000 | 881863000 |
| Total other expenses | 202150000 | 881863000 | |
| Total expenses | 1442371000 | 6275976000 | |
| 3 | Total profit before exceptional items and tax | -29149000 | -88905000 |
| 4 | Exceptional items | 0 | 0 |
| 5 | Total profit before tax | -29149000 | -88905000 |
| 7 | Tax expense | ||
| 8 | Current tax | 5823000 | 15800000 |
| 9 | Deferred tax | -9345000 | -2460000 |
| 10 | Total tax expenses | -3522000 | 13340000 |
| 11 | Net Profit Loss for the period from continuing operations | -25627000 | -102245000 |
| 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 | 0 | 0 |
| 15 | Total profit (loss) for period | -25627000 | -102245000 |
| 16 | Other comprehensive income net of taxes | 8798000 | 5723000 |
| 17 | Total Comprehensive Income for the period | -16829000 | -96522000 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | -5912000 | 15476000 | |
| Total profit or loss, attributable to non-controlling interests | -19715000 | -117721000 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 1226000 | 19539000 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | -18055000 | -116061000 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 778264000 | 778264000 | |
| 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 | -0.02 | 0.04 | |
| Diluted earnings per share from continuing operations | -0.01 | 0.04 | |
| 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 | -0.02 | 0.04 | |
| Diluted earnings per share | -0.01 | 0.04 | |
| 23 | Debt equity ratio | 0.0155 | 0.0155 |
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | Textual Information(1) | |
Remarks |
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|---|---|---|
| 23 | Debt equity ratio | |
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio | |
Text Block |
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|---|---|---|---|
| Textual Information(1) | 1. Similarly, corresponding previous period figures reported in financial results for September, 2024 and December, 2024 has been readjusted and there is no change in profit/(loss) reported for respective p | ||
Cash flow statement, indirect |
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|---|---|---|---|
| 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 | -88905000 | ||
| Adjustments for reconcile profit (loss) | |||
| Adjustments for finance costs | 1044557000 | ||
| Adjustments for decrease (increase) in inventories | 1179000 | ||
| Adjustments for decrease (increase) in trade receivables, current | -161216000 | ||
| Adjustments for decrease (increase) in trade receivables, non-current | 0 | ||
| Adjustments for decrease (increase) in other current assets | 48338000 | ||
| Adjustments for decrease (increase) in other non-current assets | -606451000 | ||
| Adjustments for other financial assets, non-current | 40942000 | ||
| Adjustments for other financial assets, current | 0 | ||
| Adjustments for other bank balances | 0 | ||
| Adjustments for increase (decrease) in trade payables, current | 7574000 | ||
| Adjustments for increase (decrease) in trade payables, non-current | 0 | ||
| Adjustments for increase (decrease) in other current liabilities | -350044000 | ||
| Adjustments for increase (decrease) in other non-current liabilities | -59297000 | ||
| Adjustments for depreciation and amortisation expense | 319298000 | ||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 63002000 | ||
| Adjustments for provisions, current | 4464000 | ||
| Adjustments for provisions, non-current | 13997000 | ||
| 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 | 0 | ||
| Adjustments for interest income | 0 | ||
| Adjustments for share-based payments | 34730000 | ||
| Adjustments for fair value losses (gains) | -197221000 | ||
| 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) | 5054000 | ||
| 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) | 208906000 | ||
| Net cash flows from (used in) operations | 120001000 | ||
| Dividends received | 0 | ||
| Interest paid | 3105000 | ||
| Interest received | -2562000 | ||
| Income taxes paid (refund) | -10955000 | ||
| Other inflows (outflows) of cash | 0 | ||
| Net cash flows from (used in) operating activities | 125289000 | ||
| 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 | 4420000 | ||
| Purchase of property, plant and equipment | 104069000 | ||
| Proceeds from sales of investment property | 0 | ||
| Purchase of investment property | 508469000 | ||
| 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 | 0 | ||
| Net cash flows from (used in) investing activities | -608118000 | ||
| 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 | 6633000 | ||
| 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 | 870747000 | ||
| Repayments of borrowings | 0 | ||
| Payments of lease liabilities | 0 | ||
| Dividends paid | 99249000 | ||
| Interest paid | 7773000 | ||
| Income taxes paid (refund) | 1037834000 | ||
| Other inflows (outflows) of cash | 0 | ||
| Net cash flows from (used in) financing activities | -267476000 | ||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | -750305000 | ||
| 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 | -750305000 | ||
| Cash and cash equivalents cash flow statement at beginning of period | 2368169000 | ||
| Cash and cash equivalents cash flow statement at end of period | 1617864000 | ||
Statement of Asset and Liabilities |
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|---|---|---|---|
| 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 | 1617864000 | ||
| Bank Balance other than (a) above | 1095851000 | ||
| Derivative financial instruments | 0 | ||
| Receivables | |||
| (I) Trade Receivables | 117442000 | ||
| (II) Other Receivables | 248299000 | ||
| Loans | 12955856000 | ||
| Investments | 635420000 | ||
| Other Financial assets | 498529000 | ||
| Total Financial Assets | 17169261000 | ||
| 2 | Non Financial Asset | ||
| Inventories | 9822000 | ||
| Current tax assets (Net) | 35055000 | ||
| Deferred tax Assets (Net) | 104709000 | ||
| Investment Property | 0 | ||
| Biological assets other than bearer plants | 0 | ||
| Property, Plant and Equipment | 142358000 | ||
| Capital work-in-progress | 0 | ||
| Intangible assets under development | 86756000 | ||
| Goodwill | 180759000 | ||
| Other Intangible assets | 574482000 | ||
| Other non-financial assets (to be specified) | 222730000 | ||
| Total Non Financial Assets | 1356671000 | ||
| Total assets | 18525932000 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 778264000 | ||
| Other equity | 5501323000 | ||
| Total equity attributable to owners of parent | 6279587000 | ||
| Non controlling interest | 252485000 | ||
| Total equity | 6532072000 | ||
| 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 | 928000 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 163298000 | ||
| 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 | 3030000 | ||
| (C ) | Debt Securities | 0 | |
| (d) | Borrowings (Other than Debt Securities) | 9714726000 | |
| (e) | Deposits | 0 | |
| (f) | Subordinated Liabilities | 248513000 | |
| (g) | Other financial liabilities | 1635798000 | |
| Total Financial Liabilities | 11766293000 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 0 | |
| (b) | Provisions | 150594000 | |
| (C ) | Deferred tax liabilities (Net) | 0 | |
| (d) | Other non-financial liabilities | 76973000 | |
| Total Non Financial Liabilities | 227567000 | ||
| Total liabilities | 11993860000 | ||
| Total equity and liabilites | 18525932000 | ||
| Disclosure of notes on assets and liabilities | |||
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results |
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|---|---|---|---|
| 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 | Lending business | 596438000 | 2475750000 |
| 2 | Prepaid Payment Instrument business | 760140000 | 3443028000 |
| 3 | Forex business | 56644000 | 268293000 |
| 4 | Others | 0 | 0 |
| Total Segment Revenue | 1413222000 | 6187071000 | |
| Less: Inter segment revenue | |||
| Revenue from operations | 1413222000 | 6187071000 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Lending business | 34297000 | 230304000 |
| 2 | Prepaid Payment Instrument business | -39712000 | -242441000 |
| 3 | Forex business | -21940000 | -71328000 |
| 4 | Others | -1794000 | -5440000 |
| Total Profit before tax | -29149000 | -88905000 | |
| i. Finance cost | 0 | 0 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 0 | 0 | |
| Profit before tax | -29149000 | -88905000 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Lending business | 15867258000 | 15867258000 |
| 2 | Prepaid Payment Instrument business | 1641491000 | 1641491000 |
| 3 | Forex business | 603023000 | 603023000 |
| 4 | Others | 93637000 | 93637000 |
| Total Segment Asset | 18205409000 | 18205409000 | |
| Un-allocable Assets | 320523000 | 320523000 | |
| Net Segment Asset | 18525932000 | 18525932000 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Lending business | 10446520000 | 10446520000 |
| 2 | Prepaid Payment Instrument business | 1345656000 | 1345656000 |
| 3 | Forex business | 197146000 | 197146000 |
| 4 | Others | 4539000 | 4539000 |
| Total Segment Liabilities | 11993861000 | 11993861000 | |
| Un-allocable Liabilities | 0 | 0 | |
| Net Segment Liabilities | 11993861000 | 11993861000 | |
| Disclosure of notes on segments | Textual Information(1) | ||
Text Block |
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|---|---|---|---|
| Textual Information(1) | 1. Similarly, corresponding previous period figures reported in financial results for September, 2024 and December, 2024 has been readjusted and there is no change in profit/(loss) reported for respective p | ||
Other Comprehensive Income |
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|---|---|---|---|
| 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 | 10582000 | 6473000 |
| Total Amount of items that will not be reclassified to profit and loss | 10582000 | 6473000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 1784000 | 750000 |
| 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 | 8798000 | 5723000 |
Details of Impact of Audit Qualification |
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|---|---|
| Whether results are audited or unaudited | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| 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 | |
| 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 | ||
Financial details |
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| 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 |
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| 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 | |