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INDIA FINANCE LIMITEDMain BoardEquity2025-04-012026-03-312026-05-202026-05-14INRLakhsQuarterlyFourth quarterMulti segment2026-05-2014:00:002026-05-2016:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-05-20https://capitalindia.com/wp-content/uploads/2026/02/Policy-on-Related-Party-Transactions.pdffalsefalseNot applicable2026-01-012026-03-31AuditedStandalone539440000004379600028042000-429200000309190006379050001143400064933900000026462600021458300023206000000-1273140002500800006251810002415800002415800013678000-19174000-54960002965400000002965400014090003106300078211300020.080.07000.080.070.013900Notes to the Statement of Audited Standalone Financial Results for the Quarter and Year Ended March 31, 2026 :- <BR> <BR> 3)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. <BR> <BR> 4)These standalone financial results have been prepared in accordance with the recognition and measurement principles as laid down in the Indian Accounting Standard 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 along with circulars, guidelines and directions issued by the RBI from time to time. <BR> <BR> 5) The above financial results have been audited by the statutory auditors of the Company as required under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and have issued unmodified opinion on these financial results. <BR> <BR> 6)The results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 20, 2026. <BR> <BR> 7)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 dated November 28, 2025. <BR> <BR> <BR> A)Details of loans acquired through assignment in respect of loans not in default for the quarter and year ended March 31, 2026.* <BR> <BR> (Rs. In Lakhs) <BR> <BR> +---------------------------------------------------------------+--------------------------+---------------------+ <BR> | Particulars | Quarter Ended | Year Ended | <BR> | | Mar 31, 2026 | Mar 31, 2026 | <BR> +---------------------------------------------------------------+--------------------------+----------------------------+ <BR> | Aggregate amount of loans acquired (in Lakhs) | 428.06 | 1,957.54 | <BR> | Weighted average residual maturity (in months) | 82 | 77 | <BR> | Weighted average holding period (in months)** | 1 | 5 | <BR> | Retention of beneficial economic interest by the originator | 10% | 10% | <BR> | Tangible security coverage (Times)*** | 1 | 1 | <BR> | Rating-wise distribution of rated loans | N/A | N/A | <BR> +---------------------------------------------------------------+-------------------+-------------------+ <BR> <BR> *The above table includes loans acquired by the Company through Co-Lending Arrangements. <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)Details of loan transferred (not in default) through assignment during the quarter and year ended March 31, 2026. <BR> +-----------------------------------------------------------------------+-------------+ <BR> | Particulars | Amount | <BR> +-----------------------------------------------------------------------+-------------+ <BR> | Aggregate principal outstanding of loans transferred through | 848.15 | <BR> | assignment (in Lakhs) | | <BR> | Retention of Beneficial economic interest (in %) (MRR) | 10% | <BR> | Weighted average residual maturity (in months) | 117 | <BR> | Weighted average holding period (in months) | 14 | <BR> | Coverage of Tangible security Coverage (Times) | 1 | <BR> | Rating-wise distribution of rated loans | Unrated | <BR> +-----------------------------------------------------------------------+-------------+ <BR> <BR> C)Details of stressed loans transferred during the quarter and year ended March 31, 2026 <BR> <BR> Particulars | To ARC | Permitted | Other | <BR> No. of accounts | 1 | - | - | <BR> Aggregate principal outstanding | 1772.48 | - | - | <BR> Weighted avg. tenor (months) | 171 | - | - | <BR> Net book value | - | - | - | <BR> Aggregate consideration | 1700.00 | - | - | <BR> Additional consideration | - | - | - | <BR> Excess provisions reversed (P&L) | 1700.00 | - | - | <BR> <BR> *Book value as on date of write-off. <BR> <BR> *Represents the book value of the loan as on the date of write-off in the books of the company. <BR> <BR> The Company has transferred one loan account for an aggregate consideration (including security receipts of Rs. 1,300.00 lakh) for Rs. 1,700.00 lakh. This loan account was written off in the books prior to the sale transaction. <BR> <BR> +-------------------+--------+-----------------+-----------+ <BR> | Rating Agencies | Rating | Recovery Rating | Amount | <BR> +-------------------+--------+-----------------+-----------+ <BR> | Rating not due** | NA | NA | 1,300.00 | <BR> +-------------------+--------+-----------------+-----------+ <BR> <BR> **Pursuant to the Reserve Bank of India (Asset Reconstruction Companies) Directions, 2025 (as updated), the security receipts issued to the Company by the Asset Reconstruction Company (ARC) towards consideration for transfer of stressed loan have not been rated by the ARC since the prescribed time period of six months has not elapsed from the date of acquisition of loans by the ARC. <BR> <BR> D)The Company has not acquired any stressed loan during the quarter and year ended March 31, 2026. <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> 9)"The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four labour codes collectively referred to as the ""New Labour Codes"". The Company has assessed the implications of the New Labour Codes and have taken an estimated increase in provision of Rs. 88.49 lakhs in the quarter ended Dec 31, 2025 and recognised the same in the employee benefits expenses. <BR> <BR> 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> 10)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> 11)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 Key Information Document (KID). Further, the Company has maintained asset cover as stated in the KID which is sufficient to discharge the principal amount at all times for the non-convertible debt securities issued. <BR> <BR> 12)During the year ended March 31, 2026 the Company has issued 5,000 senior, secured, rated, listed, redeemable, taxable non- convertible debentures (NCD) having face value of Rs. 1,00,000 each amounting to Rs. 5,000 lakhs. <BR> <BR> 13)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 corresponding periods as below. <BR> <BR> (Rs. In Lakhs) <BR> +--------------------------------------+----------------------+----------------------+ <BR> | Particulars | Quarter Ended | Year Ended | <BR> | | Mar 31, 2025 | Mar 31, 2025 | <BR> +--------------------------------------+----------------------+----------------------+ <BR> | Increase in Interest Income | 500.98 | 2,168.72 | <BR> | Increase in Other Expenses | 500.98 | 2,168.72 | <BR> | Net Impact on Profit/(Loss) | - | - | <BR> +--------------------------------------+----------------------+----------------------+ <BR> <BR> 14)Disclosure on Co-Lending arrangement (CLAs) in accordance with RBI notification - RBI/DOR/2025-26/352 DOR.STR.REC.271/21.04.048/2025-26 dated November 28, 2025. <BR> <BR> (a) Co-Lending Transaction (as Partner RE) <BR> +---------------------------------------------------------------+----------------------+ <BR> | Particulars | As at | <BR> | | Mar 31, 2026 | <BR> +---------------------------------------------------------------+----------------------+ <BR> | Number of active CLA partners | 8 | <BR> | Amount of gross principal outstanding as at March 31, 2026 (in lakhs) | 11,936.59 | <BR> | Weighted average rate of interest (%) | 15.01% | <BR> | Fees received/ paid | - | <BR> | Broad Sectors in which CLA was made (in lakhs)- | | <BR> | MSME | 11,291.74 | <BR> | Others | 644.85 | <BR> | Performance of loans under CLA as at | | <BR> | March 31, 2026 (in lakhs)- | | <BR> | Standard Loans | 11,898.48 | <BR> | Non-Performing Loans | 38.11 | <BR> | Details related to Default Loss Guarantee (DLG) | CG | <BR> +---------------------------------------------------------------+----------------------+ <BR> <BR> (b)The Company has not undertaken any Co-lending arrangements with Banks or NBFCs wherein the Company is Originating RE in accordance with RBI notification - RBI/DDR/2025-26/352DOR.STR.REC.271/21.04.048/ 2025-26 dated November 28, 2025. <BR> <BR> 15)The Company has not lent any funds during the quarter and year ended March 31, 2026 for project finance activities nor has any recoverable balance as at the same date in accordance with RBI Direction - RBI/DOR/2025-26/357 DOR.STR.REC.276/21.04.048/2025-26 Reserve Bank of India (Non-Banking Financial Companies - Resolution of Stressed Assets) Directions, 2025 and RBI/DOR/ 2025-26/347 DOR.CRE.REC.No.266/ 07-01-0 08/ 2025-26 - Reserve Bank of India (Non Banking Financial Companies-Credit Facilities) Directions, 2025 dated 28 November 2025. <BR> <BR> 16)During the year ended March 31, 2026, the Nomination and Remuneration Committee of the board of Capital India Finance Limited has granted 40,00,000 options at price of Rs. 19 per share and 13,00,000 options at price of Rs. 22 per share under CIFL EMPLOYEE STOCK OPTION PLAN 2023 to the eligible employees. <BR> 17)During the year ended March 31, 2026 the Company has allotted 19,24,406 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. <BR> <BR> 18)Capital India Finance Limited has sold its entire stake of 99.82% in Capital India Home Loans Limited (CIHL) to Weaver Services Private Limited at consideration of Rs 26,652.71 lakhs. The Company has recognised gain of Rs. 9,791.31 lakhs. CIHL has ceased to be a subsidiary of Company with effect from Aug 11th, 2025. <BR> 19)The figures of the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year and published year to date figures up to the third quarter of the relevant financial year which were subject to limited review by the Statutory Auditors of the Company. <BR> 20)Previous period / year figures have been regrouped/ reclassified, wherever necessary, to make them comparable with those of current period / year. 2025-04-012026-03-31AuditedStandalone1860856000001681100001071990005800000001256120002267577000291040002296681000000837514000824390000915910000003591440007091580002821797000-52511600097918300045406700078622000-281390005048300040358400000004035840001586000405170000782113000216580690001.031.01001.031.010.013900not Applicable, being an NBFCnot Applicable, being an NBFCForeign Exchange Services30919000Foreign Exchange Services125612000Other expenses250080000Other expenses7091580001756999000794328000079079000533600011268826000231474400021774000016437052000094759000982720000072953000000216321000192543000674848000171119000007821130005911112000669322500066932250000001490880000454100051051600087981850000212905000632589000103078240000831400000277110001108510001041867500017111900000Other Financial assets217740000Other non-financial assets192543000Other financial liabilities632589000Other non-financial liabilities27711000Lending business590233000Forex business59106000Unallocated0Lending business2047400000Forex business249281000Unallocated06493390002296681000006493390002296681000Lending business41563000Forex business-17405000Unallocated0Lending business-450916000Forex business-74200000Unallocated97918300024158000454067000000024158000454067000Lending business16451974000Forex business466895000Unallocated01691886900019303100017111900000Lending business10234330000Forex business184345000Unallocated010418675000010418675000Note : 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.Items that will not be reclassified to profit or loss18820001882000Items that will not be reclassified to profit or loss2119000211900047300053300014090001586000812701000016733000013890000-2668506000-407880000054244000099217000435100091591000359144000713100093390000000184916700047265000-11299900000-976526000-138100000-4146190000-369212300008137910001887106000167860000-503000-278717100025291830000000000640001795000001655065000000000000000000000085623200000332270000000500000000551823400033024630006259000077940000002678614000747675000074767500010093240001756999000Capital India Finance Limited******Capital India Corp Private Ltd******Holding CompanyPurchase of goods or services20000000Transactions are duely approved and periodically reviewed by Audit Committee350000000Capital India Finance Limited******Rapipay Fintech Private Limited******SubsidiarySale of goods or services70000000Transactions are duely approved and periodically reviewed by Audit Committee275400000Capital India Finance Limited******Rapipay Fintech Private Limited******SubsidiaryAny other transactionReceipt against FLDG250000000Transactions are duely approved and periodically reviewed by Audit Committee6616700000Capital India Finance Limited******Rapipay Fintech Private Limited******SubsidiaryPurchase of goods or services500000000Transactions are duely approved and periodically reviewed by Audit Committee24998500000Capital India Finance Limited******Capitall India Private Limited******Common DirectorshipPurchase of goods or services5000000Transactions are duely approved and periodically reviewed by Audit Committee70000000Capital India Finance Limited******Mr. Keshav Porwal******Managing DirectorRemuneration0Transactions are duely approved and periodically reviewed by Audit Committee1010900000Capital India Finance Limited******Mr.Pinank Jayant Shah******CEORemuneration0Transactions are duely approved and periodically reviewed by Audit Committee3445300000Capital India Finance Limited******Mr. Vikas Srivastava******Chief Financial OfficerRemuneration0Transactions are duely approved and periodically reviewed by Audit Committee779600000Capital India Finance Limited******Mr. Sulabh Kaushal******Chief Compliance Officer & Company SecretaryRemuneration0Transactions are duely approved and periodically reviewed by Audit Committee223100000Capital India Finance Limited******Mr. Yogendra Pal Singh******Independent DirectorAny other transactionSitting fees paid0Transactions are duely approved and periodically reviewed by Audit Committee37500000Capital India Finance Limited******Mr. Vinod Somani******Non-Executive Chairman (Independent)Any other transactionSitting fees paid0Transactions are duely approved and periodically reviewed by Audit Committee48000000Capital India Finance Limited******Ms. Jyuthika Mahendra Jivani******Independent Woman DirectorAny other transactionSitting fees paid0Transactions are duely approved and periodically reviewed by Audit Committee34000000Capital India Finance Limited******Mrs. Rashmi Fauzdar******Independent Woman DirectorAny other transactionSitting fees paid0Transactions are duely approved and periodically reviewed by Audit Committee48000000Capital India Finance Limited******Mr. Dalbir Singh Suhag******Independent DirectorAny other transactionSitting fees paid0Transactions are duely approved and periodically reviewed by Audit Committee20000000Capital India Finance Limited******Mr. Surender Rana******Independent DirectorAny other transactionSitting fees paid0Transactions are duely approved and periodically reviewed by Audit Committee454000000384110000AuditedtrueV. Sankar Aiyar & Co.true2028-04-30