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5413362025-04-012025-09-30

ItemsThatWillNotBeReclassifiedToProfitAndLoss1

5413362025-07-012025-09-30

ItemsThatWillBeReclassifiedToProfitAndLoss1

5413362025-04-012025-09-30

ItemsThatWillBeReclassifiedToProfitAndLoss1

iso4217:INRxbrli:pureiso4217:INRxbrli:shares

541336

INDOSTAR

NOTLISTED

INE896L01010

IndoStar Capital Finance Limited

Main Board

Equity

2025-04-01

2026-03-31

2025-10-30

2025-10-23

INR

Lakhs

Quarterly

Second quarter

Single segment

Financial & Investing Activities

2025-10-30

14:00:00

2025-10-30

16:00:00

true

Cash Flow Indirect

Not applicable

2025-07-01

2025-09-30

Unaudited

Consolidated

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3. The Group reports quarterly financial results on consolidated basis, pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 read with SEBI circular dated 5 July 2016. The standalone financial results are available on the website of the Company at www.indostarcapital.com and on the website of the BSE Ltd. at www.bseindia.com and the National Stock Exchange of India Ltd. at www.nseindia.com. The key information of the standalone financial results of the Company are given below:(Rs. In lakhs) - Quarter Ended 30 September 2025 (Unaudited) Revenue from operations (including other income) – 35,678 Profit before tax – 1,047 Profit after tax – 1,047 Total Comprehensive income – 1,049 - Quarter Ended 30 June 2025 (Unaudited) Revenue from operations (including other income) – 34,361 Profit before tax – 70,444 Profit after tax – 53,544 Total Comprehensive income – 53,650 - Quarter Ended 30 September 2024 (Unaudited) Revenue from operations (including other income) – 35,370 Profit before tax – 1,797 Profit after tax – 1,797 Total Comprehensive income – 1,751 - Half Year Ended 30 September 2025 (Unaudited) Revenue from operations (including other income) – 70,039 Profit before tax – 71,491 Profit after tax – 54,591 Total Comprehensive income – 54,699 - Half Year Ended 30 September 2024 (Unaudited) Revenue from operations (including other income) – 66,430 Profit before tax – 2,876 Profit after tax – 2,876 Total Comprehensive income – 2,781 - Year Ended 31 March 2025 (Audited) Revenue from operations (including other income) – 1,41,241 Profit before tax – 5,259 Profit after tax – 5,259 Total Comprehensive income – 5,190 4. The consolidated financial results of IndoStar Capital Finance Limited ("the Company") and its subsidiaries (together referred to as "the Group") have been prepared in accordance with Indian Accounting Standards ("Ind AS") notified under Section 133 of the Companies Act 2013 ("the Act") read with the Companies (Indian Accounting Standard) Rules, 2015, amended from time to time, the Reserve Bank of India (“RBI”) guideline and other accounting principal generally accepted in India and have been reviewed by the Audit Committee and subsequently approved at the meeting of the Board of Directors held on 30 October 2025. The statutory auditors have conducted limited review and issued an unmodified conclusion on the consolidated financial results for the quarter and half year ended 30 September 2025. The consolidated financial result includes result / information of the following wholly owned subsidiaries: (a) Niwas Housing Finance Private Limited (formerly IndoStar Home Finance Private Limited) (also refer note 6); and (b) IndoStar Asset Advisory Private Limited 5. The Secured Listed Non-Convertible Debentures of the Company as on 30 September 2025 are secured by first pari-passu charge on standard receivables and / or cash / cash equivalent and / or such other asset as mentioned in the respective offer documents. The total asset cover required for secured listed non convertible debentures has been maintained as per the terms and conditions stated in the respective offer documents. 6. The Board of Directors of the Company in its meeting held on 19 September 2024 had considered and approved, inter-alia, subject to shareholders, regulatory and other approvals, sale of the Company’s shareholding in Niwas Housing Finance Private Limited (“NHFPL”) (Formerly IndoStar Home Finance Private Limited), a debt-listed material subsidiary of the Company, to WITKOPEEND B.V. (the “Purchaser”) for an aggregate consideration of Rs. 1,70,595 lakhs in accordance with the terms of the share purchase agreement dated 19 September 2024 (SPA) among the Company, NHFPL and the Purchaser. Subsequently, the Shareholders' approval was obtained on 26 October 2024. The Reserve Bank of India (RBI) accorded its approval on 21 March 2025. During the quarter ended 30 June 2025, National Housing Bank (“NHB”) as a Lender to NHFPL has given No Objection for the change in shareholding dated 30 May 2025 and the Company has received other requisite approvals. Further the Company and NHFPL has issued Condition Precedent (“CP”) Fulfilment Notice dated 24 June 2025 and the Purchaser has issued CP Fulfilment Notice dated 26 June 2025. The Company, the Purchaser and NHFPL has complied with Condition Precedent to sale in terms of the SPA. Accordingly, the transaction becomes obligatory on all the parties on 26 June 2025. Consequently, the Company recorded a gain of Rs. 1,17,595 lakhs, as "Exceptional Items", in the Standalone financial results on divestment of NHFPL after adjusting Cost of Investment and expenses incurred on the sale transaction for the quarter ended 30 June 2025. During the quarter ended 30 September 2025, the Company received the consideration and share transfer process was completed on 17 July 2025. Summary results of the discontinued operations are given below (Rs. In lakhs) - Quarter Ended 30 September 2025 (Unaudited) Revenue from operations – NIL Other Income – NIL Total Income – NIL Total expenses – NIL Profit before tax – NIL Tax Expenses - NIL Profit after tax – NIL Other comprehensive income – NIL Total Comprehensive income – NIL - Quarter Ended 30 June 2025 (Unaudited) Revenue from operations – 11,385 Other Income – 8 Total Income – 11,393 Total expenses – 10,034 Profit before tax – 1,359 Tax Expenses - 350 Profit after tax – 1,009 Other comprehensive income – (14) Total Comprehensive income – 995 - Quarter Ended 30 September 2024 (Unaudited) Revenue from operations – 9,195 Other Income – 265 Total income – 9,460 Total expenses – 7,615 Profit before tax – 1,845 Tax Expenses - 461 Profit after tax – 1,384 Other comprehensive income – (1) Total Comprehensive income – 1,383 - Half Year Ended 30 September 2025 (Unaudited) Revenue from operations – 11,385 Other Income – 8 Total Income – 11,393 Total expenses – 10,034 Profit before tax – 1,359 Tax Expenses - 350 Profit after tax – 1,009 Other comprehensive income – (14) Total Comprehensive income – 995 - Half Year Ended 30 September 2024 (Unaudited) Revenue from operations – 17,728 Other Income – 268 Total Income – 17,996 Total expenses – 14,248 Profit before tax – 3,748 Tax Expenses - 940 Profit after tax – 2,808 Other comprehensive income – (8) Total Comprehensive income – 2,800 - Year Ended 31 March 2025 (Audited) Revenue from operations– 40,764 Other Income – 144 Total Income – 40,908 Total expenses – 31,823 Profit before tax – 9,085 Tax Expenses – 2,282 Profit after tax – 6,803 Other comprehensive income – (11) Total Comprehensive income – 6,792 7. The Company during the quarter and half year ended 30 September 2025 has allotted 35,249 and 610,802 equity shares of Rs. 10 each fully paid respectively, on exercise of stock options by employees, in accordance with the Company's Employee Stock Option Schemes. 8. The Group is engaged primarily in the business of financing in India and accordingly, there are no separate operating segments as per Ind AS 108 dealing with Operating Segments. 9. The figures for the quarter ended 30 September 2025 are the balancing figures between unaudited figures for the half year ended 30 September 2025 and unaudited figures for the quarter ended 30 June 2025. The figures for the quarter ended 30 September 2024 are the balancing figures between unaudited figures for the half year ended 30 September 2024 and unaudited figures for the quarter ended 30 June 2024. 10. All amounts disclosed in financial results have been rounded off to the nearest lakhs. 11. Figures for the previous periods / year have been regrouped, and / or reclassified wherever considered necessary to make them comparable to the current periods / year presentation.

2025-04-01

2025-09-30

Unaudited

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