5413362026-04-012026-06-305413362026-04-012026-06-30in-capmkt:OtherExpenses1Member5413362026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15413362026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares541336INDOSTARNOTLISTEDINE896L01010INDOSTAR CAPITAL FINANCE LIMITEDMain BoardEquity2026-04-012027-03-312026-07-292026-07-20INRLakhsQuarterlyFirst quarterSingle segmentFinancing Business2026-07-2913:00:002026-07-2914:45:00falseNot applicablefalsefalseNot Applicable2026-04-012026-06-30UnauditedStandalone329930000000244500000944000000003638200000285000003666700000000882400000144380000064400000000814500000347200000355230000011440000001144000000001144000000000114400000201000001345000001615900000100.710.71000.710.710.01541. The financial results of IndoStar Capital Finance Limited ("ICFL" or "the Company") 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 in compliance with Regulation 33 and Regulation 52 read with Regulation 63(2) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended and have been reviewed by the Audit Committee and subsequently approved at the meeting of the Board of Directors held on 29 July 2026. The statutory auditors have conducted limited review and issued an unmodified opinion on the standalone financial results for the quarter ended 30 June 2026. <br /> <br /> 2. The Secured Listed Non-Convertible Debentures of the Company as at 30 June 2026 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. <br /> <br /> 3. During the corresponding quarter ended 30 June 2025 of the previous year, the Company, pursuant to its amended Policy on Compromise Settlements and Technical Write-offs, had written off loans aggregating to Rs. 16,109 lakhs. <br /> <br /> Further, in accordance with the Company's Expected Credit Loss (ECL) framework and applicable RBI guidelines, the Company had recognised incremental provisions on Security Receipts (SRs) of Rs. 25,507 lakhs and Rs. 32,613 lakhs during the quarter ended 30 June 2025 and the quarter ended 31 March 2026, respectively. During the quarter ended 31 March 2026, the Company had also recognised an additional management overlay of Rs. 4,900 lakhs considering macroeconomic uncertainties arising from the regional crisis in West Asia. <br /> <br /> 4. The ‘Exceptional Items’ for the corresponding quarter ended 30 June 2025 pertain to the gain of Rs. 1,17,595 lakhs recognised on divestment of the Company's investment in its subsidiary, Niwas Housing Finance Limited (formerly Niwas Housing Finance Private Limited), pursuant to the completion of the conditions precedent under the Share Purchase Agreement during the previous year. <br /> <br /> 5. Disclosures pursuant to RBI Notification - RBI/DOR/2025-26/352 DOR.STR.REC.271/21.04.048 /2025-26 , 'Reserve Bank of India (Non-Banking Financial Companies - Transfer and Distribution of Credit Risk) Directions, 2025' dated November 28, 2025. <br /> <br /> (a) Details of stressed loans acquired during the period ended 30 June 2026: <br /> (Rs in Lakhs) <br /> From Bank <br /> SMA : <br /> Aggregate principal outstanding of loans acquired - 76 <br /> Aggregate consideration paid - 76 <br /> Weighted average residual tenor of the loans acquired (in months) – 7 <br /> <br /> (b) (Rs in Lakhs) <br /> From Bank <br /> NPA : <br /> Aggregate principal outstanding of loans acquired - NIL <br /> Aggregate consideration paid - NIL <br /> Weighted average residual tenor of the loans acquired (in months) – NIL <br /> <br /> <br /> 6. Information as required by Regulations 52(4) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended, is attached as Annexure 1. <br /> <br /> 7. The Company during the quarter ended 30 June 2026 has allotted 47,741 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. <br /> <br /> 8. The Company 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. <br /> <br /> 9. The figures for the quarter ended 31 March 2026 are the balancing figures between audited figures for the year ended 31 March 2026 and published unaudited figures for the nine months ended 31 December 2025. <br /> <br /> 10. All amounts disclosed in financial results have been rounded off to the nearest lakhs. <br /> <br /> 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. <br /> Other Expenses347200000Remeasurements of the defined benefit plans-7800000-78000000Debt instruments through other comprehensive income2790000027900000020100000