5308792026-04-012026-06-305308792026-06-305308792026-04-012026-06-30in-capmkt:OtherRevenueFromOperations1Member5308792026-04-012026-06-30in-capmkt:OtherExpenses1Member5308792026-04-012026-06-30in-capmkt:ReportableSegments1Member5308792026-04-012026-06-30in-capmkt:ReportableSegments2Member5308792026-04-012026-06-30in-capmkt:ReportableSegments1Member5308792026-04-012026-06-30in-capmkt:ReportableSegments2Member5308792026-04-012026-06-30in-capmkt:ReportableSegments1Member5308792026-06-30in-capmkt:ReportableSegments1Member5308792026-04-012026-06-30in-capmkt:ReportableSegments2Member5308792026-06-30in-capmkt:ReportableSegments2Member5308792026-04-012026-06-30in-capmkt:ReportableSegments1Member5308792026-06-30in-capmkt:ReportableSegments1Member5308792026-04-012026-06-30in-capmkt:ReportableSegments2Member5308792026-06-30in-capmkt:ReportableSegments2Member5308792026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares530879CIFLNOTLISTEDINE345H01024CAPITAL INDIA FINANCE LIMITEDMain BoardEquity2026-04-012027-03-312026-08-142026-08-07INRLakhsQuarterlyFirst quarterMulti segment2026-08-1414:00:002026-08-1415:35:00Not applicablefalsefalseNot Applicable2026-04-012026-06-30UnauditedStandalone5748760000040782000359570004500000037830000689895000537100069526600000021635500025083500028952000000-488390001985350006458380004942800004942800029258000-1740400011854000375740000000375740003970003797100078211300020.10.09000.10.090.01261) 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 /> 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 along with circulars, guidelines and directions issued by the RBI from time to time. <br /> <br /> 3) The auditors have carried out Limited review of the Financial Results for the quarter ended June 30, 2026 as required under Regulation 33 and Regulations 52 (4) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. <br /> 4) The results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 14, 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 dated November 28, 2025. <br /> <br /> A. Details of loans acquired through assignment in respect of loans not in default for the quarter ended June 30, 2026.* <br /> <br /> (Rs. in Lakhs) <br /> Particulars Quarter Ended <br /> Jun 30, 2026 <br /> -------------------------------------------------------------- <br /> Aggregate amount of loans acquired 183.48 <br /> Weighted average residual maturity (in months) 85 <br /> Weighted average holding period (in months)** 1 <br /> Retention of beneficial economic interest <br /> by the originator 10% <br /> Tangible security coverage (Times)*** 1 <br /> Rating-wise distribution of rated loans N/A <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. The Company has not transferred any loan through Assignment in respect of loans not in default during the quarter ended June 30, 2026. <br /> <br /> C. The Company has not transferred any stressed loan during the quarter ended June 30, 2026. <br /> <br /> D. The Company has not acquired any stressed loan during the quarter ended June 30, 2026. <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 /> 7) 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 /> 8) The Company has not lent any funds during the quarter ended June 30, 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 /> 9) The figures of the quarter ended March 31, 2026 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 /> <br /> 10) 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 estimated the incremental impact of these changes based on an actuarial valuation and has recognised a charge amounting to Rs. 88.40 Lakhs in the Financial Results for the year ended March 31, 2026. <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 /> 11) Segment information in accordance with IND AS 108 - Operating Segment is as under - <br /> <br /> 12) 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 Jun 30, 2026 <br /> ------------------------------------------------------------------- <br /> Number of active CLA partners 8 <br /> Amount of gross principal outstanding (Rs. in lakhs) 10,960.90 <br /> Weighted average rate of interest (%) 15.02% <br /> Fees received / paid - <br /> Broad Sectors in which CLA was made: <br /> MSME 10,366.21 <br /> Others 594.69 <br /> Performance of loans under CLA (Rs. in lakhs): <br /> Standard Loans 10,925.21 <br /> Non-Performing Loans 35.69 <br /> Details related to Default Loss Guarantee (DLG) CG <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 /> 13) Exceptional items for the year ended March 31, 2026 includes gain of Rs. 9,791.83 lakhs arising from the sale of the entire stake of 99.82% held in Capital India Home Loans Limited. <br /> <br /> 14) Previous period / year figures have been regrouped/ reclassified, wherever necessary, to make them comparable with those of current period / year.Foreign Exchange Services37830000Other expenses198535000Lending business629163000Forex business661030006952660000695266000Lending business49102000Forex business326000494280000049428000Lending business15385032000Forex business5106600001589569200019045300016086145000Lending business9160739000Forex business184782000934552100009345521000 <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.Items that will not be reclassified to profit or loss5300005300001330000397000