5116762025-10-012025-12-315116762025-04-012025-12-315116762025-10-012025-12-31in-capmkt:OtherRevenueFromOperations1Member5116762025-04-012025-12-31in-capmkt:OtherRevenueFromOperations1Member5116762025-10-012025-12-31in-capmkt:OtherExpenses1Member5116762025-04-012025-12-31in-capmkt:OtherExpenses1Member5116762025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15116762025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25116762025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15116762025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRxbrli:pureiso4217:INRxbrli:shares511676GICHSGFINNOTLISTEDINE289B01019GIC HOUSING FINANCE LIMITEDMain BoardEquity2025-04-012026-03-312026-02-092026-01-06INRLakhsQuarterlyThird quarterSingle segmentHousing Finance2026-02-0914:00:002026-02-0917:20:00Not applicable2025-10-012025-12-31UnauditedConsolidated2671600000001300000000004170000027263000002000002726500000000234400000172940000028400000004200000-284000002099000002177900000548600000054860000097800000139000001117000004369000000000436900000650000044340000043690000004434000000538500000108.118.11008.118.110.0435Notes to Consolidated Financial Results: <BR> <BR> 1. The above unaudited consolidated financial results represent the consolidated financial results for GIC Housing Finance Limited ("GICHFL") and its wholly owned subsidiary i.e. GICHFL Financial Services Private Limited ("GFSPL") constituting the Group. <BR> 2. The above unaudited consolidated financial results have been prepared in accordance with lnd AS 110 - Consolidated Financial Statements, prescribed under section 133 of the Companies Act, 2013 (the "Act") read with the relevant rules issued thereunder and the other relevant provisions of the Act. <BR> 3. The above unaudited consolidated financial results of the Group have been prepared in accordance with and comply in all material aspects with the lndian Accounting Standards ("Ind AS") as prescribed under section 133 of the Companies Act, 2013 ("the Act") read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India and in compliance with Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. <BR> 4. The main business of the Group is to provide loans for purchase or construction of residential houses. All other activities of the Group revolve around the main business and accordingly there are no separate reportable segments, as per the Ind AS 108- Operating Segments. <BR> 5. Information as required by Regulation 52(4) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 is attached in Annexure I. <BR> 6. Pursuant to Regulations 54 of SEBI (Listing obligations and Disclosure Requirements) Regulations, 2015, all Secured Non-Convertible Debentures (NCDs) issued by the Group and outstanding as on December 31, 2025 are fully secured by way of charge on identified receivables of the company. Accordingly, the Group is maintaining asset cover of 1x or such higher asset cover required as per the terms of offer document. <BR> 7. The Company has modified the method of calculating Expected Credit Loss (ECL) w.e.f April 01, 2025, as a result, the ECL provision as at June 30, 2025 has increased by Rs. 5,416 Lakh. The Company has also reclassified repossessed properties from "Assets Held for Sale" (AHS) to Loans at amortised cost in accordance with opinion issued by Expert Advisory Committee of ICAI. Consequently, AHS amounting to Rs. 16,889 Lakh has been included in Loans at amortised cost as on June 30, 2025 and one time reclassification increase in ECL provisioning amounting to Rs. 2,731 Lakh during the said quarter. <BR> 8. During the previous year ended March 31, 2025 the Company had reviewed, assessed and written off the Loan Origination System (LOS) software, classified under intangible assets, with a carrying value of Rs. 1,306 lakh as at reporting date and in accordance with Ind AS 1 – Presentation of Financial Statements, the carrying value of the asset had been charged to the Statement of Profit and Loss as an exceptional item, considering the nature, frequency and materiality of the transaction. <BR> 9. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating twenty nine existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs on December 30, 2025, to enable assessment of the financial impact due to changes in regulations. The Company has assessed and there is no material impact of these changes on the basis of opinion obtained and the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would consider appropriate accounting effect on the basis of such developments as needed. <BR> 10. In compliance with Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the above consolidated financial results for the quarter and nine months ended December 31, 2025 have been reviewed by the Statutory Auditors of Company, reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors at their respective meeting held on February 09, 2026. The Statutory Auditors have expressed an unqualified review conclusion. <BR> 11. The figures for the quarter ended December 31, 2025 and December 31, 2024 are the balancing figures between reviewed figures in respect of the nine months ended December 31, 2025 and December 31, 2024 and the reviewed figures for the half year ended September 30, 2025 and September 30, 2024 respectively. <BR> 12. The figures for the previous periods / year have been regrouped / reclassified wherever necessary in order to make them comparable with figures for the quarter and nine months ended December 31, 2025. <BR> 2025-04-012025-12-31UnauditedConsolidated79419000001500000038200000000011370000080953000002900000809820000000065250000051864000008190000000840000073340000047750000071401000009581000000958100000275800000-329100000-533000001011400000000010114000007600000101900000010114000000101900000005385000001018.7818.780018.7818.780.0435Other Operating Income41700000Other Operating Income113700000Other Expenses209900000Other Expenses477500000Remeasurement Gain / (Loss) on defined benefit plan-9800000Net Gain on equity instrument designated at FVTOCI185000008700000Remeasurement Gain / (Loss) on defined benefit plan-8000000Net Gain on equity instrument designated at FVTOCI1820000010200000220000026000000065000007600000