5308792025-10-012025-12-315308792025-12-315308792025-04-012025-12-315308792025-10-012025-12-31in-capmkt:OtherRevenueFromOperations1Member5308792025-04-012025-12-31in-capmkt:OtherRevenueFromOperations1Member5308792025-10-012025-12-31in-capmkt:OtherExpenses1Member5308792025-04-012025-12-31in-capmkt:OtherExpenses1Member5308792025-10-012025-12-31in-capmkt:ReportableSegments1Member5308792025-10-012025-12-31in-capmkt:ReportableSegments2Member5308792025-10-012025-12-31in-capmkt:ReportableSegments3Member5308792025-04-012025-12-31in-capmkt:ReportableSegments1Member5308792025-04-012025-12-31in-capmkt:ReportableSegments2Member5308792025-04-012025-12-31in-capmkt:ReportableSegments3Member5308792025-10-012025-12-31in-capmkt:ReportableSegments1Member5308792025-10-012025-12-31in-capmkt:ReportableSegments2Member5308792025-10-012025-12-31in-capmkt:ReportableSegments3Member5308792025-04-012025-12-31in-capmkt:ReportableSegments1Member5308792025-04-012025-12-31in-capmkt:ReportableSegments2Member5308792025-04-012025-12-31in-capmkt:ReportableSegments3Member5308792025-10-012025-12-31in-capmkt:ReportableSegments1Member5308792025-12-31in-capmkt:ReportableSegments1Member5308792025-10-012025-12-31in-capmkt:ReportableSegments2Member5308792025-12-31in-capmkt:ReportableSegments2Member5308792025-10-012025-12-31in-capmkt:ReportableSegments3Member5308792025-12-31in-capmkt:ReportableSegments3Member5308792025-10-012025-12-31in-capmkt:ReportableSegments1Member5308792025-12-31in-capmkt:ReportableSegments1Member5308792025-10-012025-12-31in-capmkt:ReportableSegments2Member5308792025-12-31in-capmkt:ReportableSegments2Member5308792025-10-012025-12-31in-capmkt:ReportableSegments3Member5308792025-12-31in-capmkt:ReportableSegments3Member5308792025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15308792025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares530879CIFLNOTLISTEDINE345H01024CAPITAL INDIA FINANCE LIMITEDMain BoardEquity2025-04-012026-03-312026-02-132026-02-05INRLakhsQuarterlyThird quarterMulti segment2026-02-1313:30:002026-02-1315:20:00Not applicablefalsefalseNot Applicable2025-10-012025-12-31UnauditedStandalone514353000004201400039297000-9030000030227000624988000101760006351640000001971020002197320002247200000021483000186372000647161000-119970000-119970003026000-10839000-7813000-41840000000-4184000-256000-44400007821130002-0.01-0.0100-0.01-0.010.0114001. Capital India Finance Limited ("the Company") is a Non- Deposit taking Non - Banking Financial Company ("NBFC-ND") registered with the Reserve Bank of India ("the RBI") and classified as NBFC - Middle Layer pursuant to Scale Based Regulations prescribed by the RBI under Master Direction - Reserve Bank of India (Non - Banking Financial Company - Registration, Exemptions and Framework for Scale Based Regulation) Directions, 2025 dated November 28, 2025. <BR> <BR> 2.These Standalone Financial Results have been prepared in accordance with the recognition and measurement principles as laid down in the Indian Accounting Standard ("Ind AS"), 34 Interim Financial Reporting as prescribed under Section 133 of the Companies Act 2013 (the "Act") read with relevant rules issued thereunder and in compliance with the requirements of Regulation 33 and Regulation 52(4) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations,2015, as amended from time to time. <BR> <BR> 3.The auditors have carried out Limited Review of the Financial results for the quarter and nine month ended Dec 31, 2025 as required under Regulation 33 and Regulation 52 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. <BR> <BR> 4.The results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on Feb 13, 2026. <BR> <BR> 5.Disclosures pursuant to Reserve Bank of India (Non-Banking Financial Companies - Financial Statements: Presentation and Disclosures) Directions, 2025, issued by the RBI vide their Notification No. RBI/DOR/2025-26/359, DOR.ACC.REC.No.278/21.04.018/2025-26 read with RBl/DOR/2025-26/352 DOR.STR.REC.271/21 .04.048/2025-26, 'Master Direction - Reserve Bank of India (Non-Banking Financial Companies - Transfer and Distribution of Credit Risk) Directions, 2025' dated 28 November 2025 , as amended (the "Notification"). <BR> <BR> <BR> A. Details of loans acquired through assignment in respect of loans not in default for the quarter ended Dec 31, 2025. <BR> <BR> Aggregate amount of loans acquired (in Lakhs) | 439.64 | <BR> Weighted average residual maturity (in months) | 81.98 | <BR> Weighted average holding period (in months)* | 0.75 | <BR> Retention of beneficial economic interest by the originator (in %) (MRR) | 10% | <BR> Tangible security coverage** (Times) | 1.00 | <BR> Rating-wise distribution of rated loans | N/A | <BR> <BR> * Holding period is computed as holding period in the books of the originator. <BR> ** For computation of coverage tangible security coverage ratio, Company has considered only secured loans. <BR> <BR> B.The Company has not transfer any loans not in default through assignment during the quarter ended Dec 31, 2025. <BR> C. The Company has not transferred any stressed loan during the quarter ended Dec 31, 2025. <BR> D. The Company has not acquired any stressed loan during the quarter ended Dec 31, 2025. <BR> <BR> 6. The compliance related to disclosure of certain ratios and other financial information as required under Regulation 52 (4) of the Listing Regulations is made in Appendix 1. <BR> <BR> <BR> 7. Segment information in accordance with IND AS 108 - Operating Segments is as under - <BR> <BR> Note : Business Segments have been identified and reported taking into account the nature of products and services, the organisation structure, the internal business reporting system and the guidelines prescribed by the RBI. The Company doesn't have any reportable geographical segment. <BR> <BR> 8. The secured non-convertible debentures issued by the Company are fully secured by first pari passu charge by hypothecation of book debts/ loan receivables to the extent as stated in the Information Memorandum. Further, the Company has maintained asset cover as stated in the Information Memorandum which is sufficient to discharge the principal amount at all times for the non-convertible debt securities issued. <BR> <BR> 9. During the quarter ended Dec 31, 2025 the Company has allotted 13,47,500 equity shares of face value of Rs. 2 per share to employees who have exercised their options under the approved CIFL Employee Stock Option Plan 2018. <BR> <BR> 10. In relation to expenses paid that are in the nature of sourcing and collection charges to loan service providers/ business partners, the income and expenses have been grossed up to provide more appropriate disclosures. The impact of the same is Nil on the profitability of the respective periods. The adjustments for the respective periods are as below. <BR> <BR> (Rs. in Lakhs) <BR> <BR> Particulars Quarter Ended Nine Months Ended Year Ended <BR> Dec 31, 2025 Sep 30, 2025 Dec 31, 2024 Dec 31, 2025 Dec 31, 2024 Mar 31,2025 <BR> <BR> Increase in Interest Income 1,134.83 731.09 544.79 2,565.47 1,667.74 2,168.72 <BR> Increase in Other Expenses 1,134.83 731.09 544.79 2,565.47 1,667.74 2,168.72 <BR> Net Impact on Profit/(Loss) - - - - - - <BR> <BR> 11. 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 29 existing labour laws. On the basis of the best information available and actuarial valuation obtained, consistent with the guidance provided by the Institute of Chartered Accountants of India the Company has provided incremental impact in the standalone results for the period ended Dec 31, 2025. The incremental impact towards gratuity liability of Rs.88.49 Lakhs primarily arises due to change in wage definition. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Codes and would provide appropriate accounting effect on the basis of such developments as needed, if any. <BR> <BR> <BR> 12. The figures for the quarter ended December 31, 2025, and December 31, 2024 are the balancing figures between published figures in respect of the half year ended September 30, 2025, and September 30, 2024 and the published figures for the quarter ended Dec 31, 2025 and Dec 31, 2024 respectively. <BR> <BR> 13.Previous period/ year figures have been regrouped/ reclassified to make them comparable with those of current period/ year.2025-04-012025-12-31UnauditedStandalone132141600000124314000791570001009200000946930001629672000176700001647342000000572888000609807000683850000004864580004590780002196616000-54927400097918300042990900064944000-896500055979000373930000000037393000017700037410700078211300020.960.94000.960.940.011400Foreign Exchange Services30227000Foreign Exchange Services94693000Other expenses186372000Other expenses459078000Lending business569981000Forex business65183000Unallocated0Lending business1457166000Forex business190176000Unallocated06351640001647342000006351640001647342000Lending business3222000Forex business-15219000Unallocated0Lending business-492479000Forex business-56795000Unallocated979183000-119970004299090000000-11997000429909000Lending business14293893000Forex business591827000Unallocated01488572000018759000015073310000Lending business8237354000Forex business184942000Unallocated0842229600008422296000Items that will not be reclassified to profit or loss-341000-341000Items that will not be reclassified to profit or loss237000237000-850006000000-256000177000