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unitRef="pure">0.0149</in-capmkt:InterestServiceCoverageRatio><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">The financial results have been prepared in accordance with the recognition and measuresement principles laid down in Indian Accounting Standard 34 Interim Financial Reporting, notified under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time, and other accounting principles generally accepted in India. and is in compliance with the presentation and disclosure requirements as prescibed under regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015 as amended. The circular/direction issued by the Reserve Bank of India and NHB are implemented as and when they become applicable. &lt;BR&gt; 
 &lt;BR&gt; 
The main business of the company is to provide loans against /for purchase, construction, renovation of houses/flats/commercial properties. All the activities of the Company are incidental to the main business and accordingly there are no seperate reportable segment as per the Ind AS 108 “Operating Segments”, specified under Section 133 of the Companies Act, 2013.   &lt;BR&gt; 
 &lt;BR&gt; 
Disclosure as per the Reg. 54(2) of SEBI (LODR) Regulations, 2015 the Company has maintained 100% Asset Cover on its secured redeemable non-convertible debentures as on December 31, 2025 (floating charge on hypothecation of book debts and receivables). That proceeds of the NCDs are used for the objects that were stated in the offer document(s).  &lt;BR&gt; 
 &lt;BR&gt; 
The Board of Directors had declared an Interim dividend of Rs.7 per share for equity share of face value of Rs.2 each at their meeting held on December 15, 2025 and paid subsequently on 29/12/2025. &lt;BR&gt; 
 &lt;BR&gt; 
In compliance with Reg.33 and 52 of SEBI (LODR) Regulations, 2015, the above financial results for the quarter and Nine months ended December 31, 2025 have been reviewed and recommended by the Audit Committee of the Board and subsequently approved by the Board of Directors at their respective meetings held on January 17, 2026. The above results have been subjected to a Limited Review by the Joint Statutory Auditors of the Company, in terms of the said regulations. &lt;BR&gt; 
 &lt;BR&gt; 
The Company does not have any Susbsidiary/Associate/ Joint Venture Company. Accordingly, Consolidation of Financial Statements is not applicable for the Company. &lt;BR&gt; 
 &lt;BR&gt; 
During the three months quarter ended Dec 31, 2025, the Company has redeemed following debentures as per the terms of issue : &lt;BR&gt; 
(i) 7.80% CFHL Secured Redeemable Non-Convertible Debentures of Rs 1000 crores &lt;BR&gt; 
 &lt;BR&gt; 
Previous period / year figures  have been re-grouped wherever necessary to conform with current period presentation. &lt;BR&gt; 
 &lt;BR&gt; 
The Government of India has notified the implementation of four new labour Codes on November 21, 2025, by consolidating and rationalizing 29 existing labour laws. The Company has estimated the financial implications thereof and has made additional provision of Rs. 47.17. lakhs towards gratuity in the financial results for the Quarter and Nine months ended December 31, 2025. &lt;BR&gt; 
 &lt;BR&gt; 
The NRC of the Company at its meeting held on November 29,2025 had approved the grant of 1,76,377 options exercisable into not more than 1,76,377 equity shares of the company of the face value of Rs 2/- each fully paid up to 66 employees of the company in accordance with the CFHL ESOP Scheme 2024. &lt;BR&gt; 
 &lt;BR&gt; 
 &lt;BR&gt; 
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