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INDIA FINANCE LIMITEDMain BoardEquity2026-04-012027-03-312026-11-062026-10-31INRLakhsQuarterlySecond quarterMulti segment2026-11-0614:00:002026-11-0616:00:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2026-05-20https://capitalindia.com/wp-content/uploads/2026/05/Policy-on-Related-Party-Transactions-1.pdffalsefalseThere is no default in repayment of loan & Debt Securities.2026-07-012026-09-30UnauditedStandalone61524400000404740002358900067700000432630007232470003470600075795300000022321000023036100029253000000-18638000240326000704512000534410000534410005516000837200013888000395530000000395530003960003994900078211300020.10.1000.10.10.013Notes to the Statement of Unaudited Standalone Financial Results for the Quarter and Half Year Ended Sep 30, 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 ('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 /> 5.The auditors have carried out Limited review of the Financial Results for the quarter and half year ended Sep 30, 2026 as required under Regulation 33 and Regulations 52 (4) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. <br /> <br /> 6.The results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on Nov 6, 2026. <br /> <br /> 7.The Company has applied its significant accounting policies in the preparation of these financial results consistent with those followed in the annual financial statements for the year ended Mar 31, 2026. <br /> 8.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 /> A. Details of loans acquired through assignment in respect of loans not in default for the quarter and half year ended Sep 30, 2026.* <br /> (Rs. in Lakhs) <br /> <br /> | Particulars | Quarter Ended September 30, 2026 | Half Year Ended September 30, 2026| <br /> <br /> | Aggregate amount of loans acquired 33.52 217.00 <br /> | Weighted average residual maturity (in months) 90 83 <br /> | Weighted average holding period (in months)** 1 1 <br /> | Retention of beneficial economic interest by the originator 10% 10% <br /> | Tangible security coverage (Times)*** 1 3 <br /> | Rating-wise distribution of rated loans N/A 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. Details of loans transferred through Assignment in respect of loans not in default during the quarter and half year ended Sep 30, 2026. <br /> <br /> (Rs. in Lakhs) <br /> <br /> | Particulars | Quarter Ended September 30, 2026 | Half Year Ended September 30, 2026| <br /> <br /> | Aggregate amount of loans transferred 138.74 138.74 <br /> | Weighted average residual maturity (in months) 179 179 <br /> | Weighted average holding period (in months)** 1 1 <br /> | Retention of beneficial economic interest by the originator 20% 20% <br /> | Tangible security coverage (Times) 1 1 <br /> | Rating-wise distribution of rated loans N/A N/A <br /> <br /> <br /> C. The Company has not transferred any stressed loan during the quarter and half year ended Sep 30, 2026. <br /> <br /> D. The Company has not acquired any stressed loan during the quarter and half year ended Sep 30, 2026. <br /> <br /> E. Details of ratings of Security Receipts ('SRs') outstanding as on Sep 30, 2026 are given below: (Rs. In Lakhs) <br /> <br /> Rating Agencies Rating Recovery Rating Value of outstanding SRs <br /> Brickwork Ratings India Pvt. Ltd BWR RR1 100%+ 1,300.00 <br /> <br /> 9 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 /> 10 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 /> 11 The Company has not lent any funds during the quarter ended Sep 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 /> <br /> 12 During the quarter ended Sep 30, 2026 the Company has issued 100,000 senior, secured, rated, listed, redeemable, transferrable, taxable, non- convertible debentures (NCD) having face value of Rs. 10,000 each aggregating to Rs. 10,000 lakhs. <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 The Company in connection with its foreign exchange business operating under the brand name “RemitX”. has entered into an Asset Purchase Agreement for sale of assets and transition of referred employees etc. with Kanji Forex Private Limited. In consideration of the transaction, the Company will receive an aggregate amount of Rs. 1,140 lakhs on fulfilment of terms and conditions as per agreement. <br /> <br /> 15 Consequent to the aforesaid agreement, the Company has received facilitation fees of Rs 310 Lakhs on account of transition of employees during the quarter and accounted for the same as “Other income”. Balance consideration will be accounted on fulfilment of terms and conditions as per agreement. The assets relating to “Remitx” business are disclosed as Assets Held for Sale in the Balance Sheet. <br /> <br /> 16 Segment information in accordance with IND AS 108 - Operating Segments is as under - <br /> <br /> 17 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 /> <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 /> 18 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 /> (Rs. in Lakhs) <br /> <br /> | Particulars | As at September 30, 2026 | <br /> | <br /> | Number of active CLA partners 8 <br /> | Amount of gross principal outstanding 10,119.73 <br /> | Weighted average rate of interest (%) 15.05% <br /> | Fees received / paid – <br /> | Broad Sectors in which CLA was made <br /> | MSME 9,594.25 <br /> | Others 525.48 <br /> | Performance of Loans under CLA as at Sep30, 2026 (in lakhs)- <br /> | Standard Loans 10,074.39 <br /> | Non-Performing Loans 45.34 <br /> | Details related to Default Loss Guarantee (DLG) CG <br /> <br /> <br /> (b) Co-Lending Transaction (as Originating RE) <br /> <br /> (Rs. in Lakhs) <br /> <br /> | Particulars | As at September 30, 2026 | <br /> | <br /> | Number of active CLA partners 1 <br /> | Amount of gross principal outstanding 34.69 <br /> | Weighted average rate of interest (%) 16.80% <br /> | Fees received / paid – <br /> | Broad Sectors in which CLA was made (in lakhs)- <br /> | MSME 34.69 <br /> | Others – <br /> | Performance of Loans under CLA as at Sep30, 2026 (in lakhs)- <br /> | Standard Loans 34.69 <br /> | Non-Performing Loans – <br /> | Details related to Default Loss Guarantee (DLG) Nil <br /> <br /> * Above Co-lending transactions is as per Company's own share. <br /> <br /> 19 The figures for the quarter ended Sep 30, 2026, and Sep 30, 2025 are the balancing figures between published figures in respect of the half year ended September 30, 2026, and Sep 30, 2025 and the published figures for the quarter ended June 30, 2026 and June 30, 2025. <br /> <br /> 20 Previous period / year figures have been regrouped/ reclassified, wherever necessary, to make them comparable with those of current period / year. 2026-04-012026-09-30UnauditedStandalone119012000000812560005954600011270000081093000141314200040077000145321900000043956500048119600058205000000-674770004388610001350350000102869000010286900034774000-903200025742000771270000000771270007930007792000078211300020.20.19000.20.190.013Foreign Exchange Services43263000Foreign Exchange Services81093000Other expenses240326000Other expenses43886100012207120005078200000104594000730000119193930002047797000161309000159623550000880050001070370000052174000000172303000233341000652860000166152150007821130006006357000678847000067884700000015250000002230000145738000073944930000173823000554318000973474400005818700003381400092001000982674500016615215000Other Financial assets161309000other non financial assets233341000Other financial liabilities554318000Other non-financial liabilities33814000Lending business690615000Forex business67338000Lending business1319778000Forex business1334410007579530001453219000007579530001453219000Lending business55485000Forex business-2044000Lending business104587000Forex business-171800053441000102869000000053441000102869000Lending business15952194000Forex business4679790001642017300019504200016615215000Lending business9599315000Forex business227430000982674500009826745000Items that will not be reclassified to profit or loss530000530000Items that will not be reclassified to profit or loss10600001060000134000267000003960007930004713570000-20909000059379000-575407000-233680000011010000-78271000610300058205000-67477000-2794300037830000000118028100017325000-6067300000-175000000-1418826000-131595700005141350001180616000277530000-67722900000000000178100010871000613001000000000000000000000006039110000000000015800000001994050000489190000000-462969000-5362870000-53628700017569990001220712000Capital India Finance Limited******Capital India Corp Private Ltd******Holding CompanyAny other transactionRoyalty-Trademark20000000Transactions are duely approved and periodically reviewed by Audit Committee175000000Capital India Finance Limited******Rapipay Fintech Private Limited******SubsidiaryPurchase of goods or services800000000Transactions are duely approved and periodically reviewed by Audit Committee13848800000Capital India Finance Limited******Rapipay Fintech Private Limited******SubsidiaryAny other transactionReceipt against FLDG250000000Transactions are duely approved and periodically reviewed by Audit Committee7235600000Capital India Finance Limited******Rapipay Fintech Private Limited******SubsidiarySale of goods or services50000000Transactions are duely approved and periodically reviewed by Audit Committee75400000Capital India Finance Limited******Capitall India Private Limited******Common DirectorshipPurchase of goods or services5000000Transactions are duely approved and periodically reviewed by Audit Committee87500000Capital India Finance Limited******Mr. Keshav Porwal******Managing DirectorRemunerationTransactions are duely approved and periodically reviewed by Audit Committee1827800000Capital India Finance Limited******Mr. Keshav Porwal******Managing DirectorAny other transactionAdvance RemunerationTransactions are duely approved and periodically reviewed by Audit Committee3000000000Capital India Finance Limited******Mr. Keshav Porwal******Managing DirectorAny other transactionRepayment of AdvanceTransactions are duely approved and periodically reviewed by Audit Committee166700000Capital India Finance Limited******Mr.Pinank Jayant Shah******CEORemunerationTransactions are duely approved and periodically reviewed by Audit Committee2023400000Capital India Finance Limited******Mr. Vikas Srivastava******Chief Financial OfficerRemunerationTransactions are duely approved and periodically reviewed by Audit Committee919500000Capital India Finance Limited******Mr. Sulabh Kaushal******Chief Compliance Officer & Company SecretaryRemunerationTransactions are duely approved and periodically reviewed by Audit Committee219100000Capital India Finance Limited******Mr. Yogendra Pal Singh******Independent DirectorAny other transactionSitting fees paidTransactions are duely approved and periodically reviewed by Audit Committee34000000Capital India Finance Limited******Mr. Vinod Somani******Non-Executive Chairman (Independent)Any other transactionSitting fees paidTransactions are duely approved and periodically reviewed by Audit Committee37500000Capital India Finance Limited******Ms. Jyuthika Mahendra Jivani******Independent Woman DirectorAny other transactionSitting fees paidTransactions are duely approved and periodically reviewed by Audit Committee27000000Capital India Finance Limited******Mrs. Rashmi Fauzdar******Independent Woman DirectorAny other transactionSitting fees paidTransactions are duely approved and periodically reviewed by Audit Committee37500000Capital India Finance Limited******Mr. Dalbir Singh Suhag******Independent DirectorAny other transactionSitting fees paidTransactions are duely approved and periodically reviewed by Audit Committee20000000Capital India Finance Limited******Mr. Surender Rana******Independent DirectorRemunerationTransactions are duely approved and periodically reviewed by Audit Committee305200000300400000