CSLFINANCE2024-01-012024-03-31 CSLFINANCE2024-01-012024-03-31 CSLFINANCE2024-01-012024-03-31in-bse-fin:OneOtherRevenueFromOperations01Member CSLFINANCE2024-01-012024-03-31in-bse-fin:FourOtherRevenueFromOperations01Member CSLFINANCE2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member CSLFINANCE2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member CSLFINANCE2024-03-31 CSLFINANCE2024-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 530067 CSLFINANCE NOTLISTED CSL Finance Limited Equity 2023-04-01 2024-03-31 2024-05-15 2024-05-07 INR Lakhs Yearly 2024-05-15 12:30:00 2024-05-15 14:00:00 true Cash Flow Indirect Declaration of unmodified opinion Single segment Lending 2024-01-01 2024-03-31 Audited Standalone 446202000.00 0.00 0.00 14981000.00 0.00 0.00 0.00 0.00 5274000.00 466457000.00 2796000.00 469253000.00 0.00 0.00 0.00 55408000.00 134582000.00 3606000.00 1071000.00 0.00 0.00 11785000.00 28887000.00 235339000.00 233914000.00 0.00 233914000.00 52098000.00 -3923000.00 48175000.00 185739000.00 0.00 0.00 0.00 0.00 185739000.00 0.00 185739000.00 0.00 0.00 224362000.00 10 8.15 8.13 0.00 0.00 8.15 8.13 1. These Financial results for the quarter and year ended March 31, 2024, have been reviewed by (he Audit Committee of Board and subsequently approved by the Board of Directors at their respective meetings held on May 15,2024. 2. These financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015, the other relevant provisions of the Companies Act, 2013, and the Master Directions / Guidelines issued by Reserve Bank of India as applicable and relevant to Non-Banking Financial Companies, as amended from time to time. 3. The Company is primarily engaged in the business of providing loans to Small and Medium Enterprises and other enterprises and has no overseas operations / units and as such, no segment reporting is required under Indian Accounting Standard for Operating Segments (Ind AS 108). 4. The Company during the year on July 26, 2023, had made the preferential allotment of 17,00,000 equity shares of face value of Rs. 10/- each in terms of SEBI (ICDR) Regulations, 2018, at an issue price of Rs. 286/- per share (including premium of Rs. 276/- per share) in terms of the approval of the Shareholders obtained on July 21,2023, and accordingly had raised Rs. 4862 lakhs from the said issue. The Company has used the proceeds of the said issue in line with objects of the preferential issue. 5. Employee Benefit Expenses for the quarter ended December 31, 2023 included the provisions towards the incentives, target and performance bonus for nine-months ended December 31, 2023. These provisions, going forward will be made on quarterly basis 1o the extent ascertainable/quantifiable, The Company’s team strength has increased to 421 employees as at March 31, 2024 as against 410 as at December 31, 2023. 6. During the year ended 31 March 2024, the Board of Directors have recommended a dividend @ 25% per equity share of Rs 10/- each subject to approval of members at the ensuing Annual General Meeting. 7. The figures of financial results for the quarter ended March 31, 2024 and the corresponding quarter ended in the previous year, as reported in the financial results, are balancing figures of audited financial results for year ended March 31, 2024 and published year to date figures for the nine months ended December 31, 2023 and previous financial year respectively which were subjected to limited review by the statutory auditors. 8. Figures for the previous period/s have been regrouped, wherever necessary, to make them comparable with the current period. Single segment 2023-04-01 2024-03-31 Audited Standalone 1537162000.00 0.00 0.00 95944000.00 0.00 0.00 0.00 0.00 23381000.00 1656487000.00 9362000.00 1665849000.00 0.00 0.00 0.00 215704000.00 429387000.00 13775000.00 2586000.00 0.00 0.00 51508000.00 96929000.00 809889000.00 855960000.00 0.00 855960000.00 220913000.00 1426000.00 222339000.00 633621000.00 0.00 0.00 0.00 0.00 633621000.00 -693000.00 632928000.00 0.00 0.00 224362000.00 10 28.60 28.27 0.00 0.00 28.60 28.27 Recoveries of financial assets written off 5274000.00 Recoveries of financial assets written off 23381000.00 Other Expenses 28887000.00 Other Expenses 96929000.00 540871000.00 93032000.00 0.00 0.00 0.00 9092507000.00 0.00 26239000.00 9752649000.00 0.00 0.00 10531000.00 1314000.00 0.00 54818000.00 0.00 1535000.00 0.00 7011000.00 25462000.00 100671000.00 9853320000.00 224362000.00 4523909000.00 4748271000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5032230000.00 0.00 0.00 59459000.00 5091689000.00 740000.00 0.00 12620000.00 13360000.00 9853320000.00 0.00 -693000.00 6362000.00 0.00 0.00 0.00 0.00 0.00 -1860662000.00 -18102000.00 -37228000.00 0.00 0.00 0.00 0.00 13746000.00 0.00 -3794000.00 0.00 0.00 11690000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -5415000.00 0.00 -1893404000.00 -1037444000.00 0.00 0.00 0.00 242627000.00 0.00 -1280071000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14798000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1860000.00 0.00 -12937000.00 0.00 0.00 550182000.00 0.00 0.00 0.00 0.00 0.00 942101000.00 0.00 5990000.00 0.00 56063000.00 0.00 0.00 0.00 1430230000.00 137221000.00 0.00 137221000.00 403650000.00 540871000.00