Cholamandalam Investment and Finance Company Limited — Quarter and year ended 31 March 2026
The following tables are extracted from the provided document.
| Particulars | Quarter ended 31.03.2026 Audited (Refer Note-8) | Quarter ended 31.12.2025 Un-audited | Quarter ended 31.03.2025 Audited (Refer Note-8) | Year ended 31.03.2026 Audited | Year ended 31.03.2025 Audited |
|---|---|---|---|---|---|
| 1. Revenue from operations | |||||
| – Interest Income | 7,604.56 | 7,223.77 | 6,418.03 | 28,372.63 | 23,719.96 |
| – Net gain on derecognition of financial instruments under amortised cost category | 114.87 | 101.27 | 93.87 | 439.11 | 159.04 |
| – Fee & Commission Income | 629.67 | 531.26 | 455.66 | 2,053.48 | 1,666.45 |
| – Net gain on fair value change on financial instruments | 41.67 | 17.23 | 56.92 | 111.38 | 196.57 |
| – Sale of Services | 1.53 | 1.41 | 0.57 | 5.14 | 3.55 |
| Total Revenue from Operations | 8,392.30 | 7,874.94 | 7,025.05 | 30,981.74 | 25,745.57 |
| 2. Other Income | 146.21 | 110.42 | 95.64 | 463.10 | 309.19 |
| 3. Total Income (1+2) | 8,538.57 | 7,985.36 | 7,120.69 | 31,444.84 | 26,054.76 |
| 4. Expenses | |||||
| a) Finance costs | 3,749.42 | 3,643.02 | 3,362.29 | 14,374.20 | 12,484.85 |
| b) Impairment of financial instruments (Net) (Note 5(b)) | 846.42 | 910.30 | 625.29 | 3,535.83 | 2,494.26 |
| c) Employee benefits expense (Note 5(a)) | 1,082.64 | 1,082.67 | 921.76 | 4,152.80 | 3,280.51 |
| d) Depreciation and amortisation expense | 71.03 | 73.14 | 63.43 | 281.32 | 242.12 |
| e) Other expenses | 651.69 | 543.33 | 441.70 | 2,140.03 | 1,816.15 |
| Total expenses | 6,401.20 | 6,252.46 | 5,414.47 | 24,484.18 | 20,317.89 |
| 5. Profit before tax (3-4) | 2,137.37 | 1,732.90 | 1,706.22 | 6,960.66 | 5,736.87 |
| 6. Tax expense | |||||
| a) Current tax | 565.14 | 548.71 | 513.18 | 2,010.68 | 1,723.32 |
| b) Deferred tax | (68.48) | (103.47) | (73.68) | (269.61) | (244.98) |
| Total Tax expense | 496.66 | 445.24 | 439.50 | 1,741.07 | 1,478.34 |
| 7. Profit for the period/year (5-6) | 1,640.71 | 1,287.66 | 1,266.72 | 5,219.59 | 4,258.53 |
| 8. Other Comprehensive Income | |||||
| a. (i) Items that will not be reclassified to Profit or Loss | 5.54 | 3.47 | (4.31) | (3.80) | (14.13) |
| (ii) Income tax impact | (1.39) | (0.87) | 1.09 | 0.96 | 3.56 |
| b. (i) Items that will be reclassified to Profit or Loss | 218.16 | 46.91 | (195.27) | 234.28 | (174.92) |
| (ii) Income tax impact | (54.91) | (11.81) | 49.17 | (58.97) | 44.03 |
| 9. Other Comprehensive Income/(loss) net of tax for the period/year | 167.40 | 37.70 | (149.32) | 172.47 | (141.46) |
| 10. Total Comprehensive Income net of tax for the period/year (7+9) | 1,808.11 | 1,325.36 | 1,117.40 | 5,392.06 | 4,117.07 |
| 11. Paid-up equity share capital (₹ 2/- per share) | 170.48 | 168.86 | 168.25 | 170.48 | 168.25 |
| 12. Earnings per Share (EPS) – (₹ 2/- per share) (not annualised for interim period) | |||||
| a) Basic | 19.28 | 15.26 | 15.06 | 61.83 | 50.67 |
| b) Diluted | 19.23 | 15.23 | 15.03 | 61.68 | 50.55 |
| Description | As at 31.03.2026 Audited | As at 31.03.2025 Audited |
|---|---|---|
| ASSETS | ||
| Financial Assets | ||
| (a) Cash and Cash equivalents | 8,312.40 | 5,278.19 |
| (b) Bank Balance other than (a) above | 6,298.99 | 4,122.49 |
| (c) Derivative financial instruments | 1,701.06 | 203.32 |
| (d) Receivables | ||
| i) Trade receivables | 289.56 | 187.58 |
| ii) Other receivables | 202.20 | 116.64 |
| (e) Loans | 2,17,571.16 | 1,81,929.90 |
| (f) Investments | 6,638.05 | 6,390.39 |
| (g) Other Financial Assets | 840.48 | 349.74 |
| Total Financial Assets | 2,41,853.90 | 1,98,578.25 |
| Non-Financial Assets | ||
| (a) Current Tax Assets (Net) | 29.47 | 216.45 |
| (b) Deferred Tax Assets (Net) | 1,158.32 | 946.72 |
| (c) Investment Property | 0.13 | 0.13 |
| (d) Property, Plant and Equipment | 1,834.03 | 1,746.85 |
| (e) Capital Work in Progress | 18.29 | 3.69 |
| (f) Intangible Assets Under Development | 14.50 | 7.22 |
| (g) Other Intangible Assets | 28.50 | 24.96 |
| (h) Other Non-Financial Assets | 132.71 | 123.32 |
| Total Non-Financial Assets | 3,215.95 | 3,069.34 |
| Total Assets | 2,45,069.85 | 2,01,647.59 |
| Description | As at 31.03.2026 Audited | As at 31.03.2025 Audited |
|---|---|---|
| LIABILITIES AND EQUITY | ||
| Liabilities | ||
| Financial Liabilities | ||
| (a) Derivative financial instruments | 86.45 | 284.60 |
| (b) Trade payables | ||
| i) Total outstanding dues of micro and small enterprises | 13.19 | 14.33 |
| ii) Total outstanding dues of creditors other than micro and small enterprises | 103.65 | 134.90 |
| (c) Other payables | ||
| i) Total outstanding dues of micro and small enterprises | – | – |
| ii) Total outstanding dues of creditors other than micro and small enterprises | 2,225.41 | 1,573.28 |
| (d) Debt Securities | 40,636.05 | 30,133.99 |
| (e) Borrowings (Other than Debt Securities) | 1,56,528.78 | 1,33,791.98 |
| (f) Subordinated Liabilities | 13,701.73 | 11,020.14 |
| (g) Other Financial Liabilities | 1,009.49 | 738.73 |
| Total Financial Liabilities | 2,14,304.75 | 1,77,691.95 |
| Non-Financial Liabilities | ||
| (a) Provisions | 279.21 | 233.62 |
| (b) Other Non-Financial Liabilities | 81.87 | 94.62 |
| Total Non – Financial Liabilities | 361.08 | 328.24 |
| Equity | ||
| (a) Equity Share Capital | 170.48 | 168.25 |
| (b) Other Equity | 30,233.54 | 23,459.15 |
| Total Equity | 30,404.02 | 23,627.40 |
| Total Liabilities and Equity | 2,45,069.85 | 2,01,647.59 |
| Particulars | Year ended March 31, 2026 Audited |
Year ended March 31, 2025 Audited |
|---|---|---|
| Cash Flow from Operating Activities | ||
| Profit Before Tax | 6,960.66 | 5,736.87 |
| Adjustments to reconcile profit before tax to net cash flows: | ||
| Depreciation and amortisation expense | 281.32 | 242.12 |
| Impairment of financial instruments | 3,535.83 | 2,494.26 |
| Finance Costs | 14,374.20 | 12,484.85 |
| Net gain on derecognition of financial instruments under amortised cost category | (439.11) | (159.04) |
| Loss on Sale of Property plant and equipment (Net) | 7.18 | 1.89 |
| Intangible Assets Under Development – Expensed off | – | 1.79 |
| Net gain on fair value change in- Mutual funds-Realised | (123.16) | (184.79) |
| Net gain on sale of equity shares-Realised | – | (8.63) |
| Net gain/(loss) on fair value change in equity shares -Un-realised | 11.78 | (3.15) |
| Interest Income on bank deposits and other investments | (800.55) | (639.01) |
| Dividend Income | – | (5.94) |
| Interest on Income Tax Refund | (43.73) | (40.82) |
| Share based payment expense | 80.27 | 70.53 |
| Operating Profit Before Working Capital Changes | 16,884.03 | 14,254.06 |
| 23,844.69 | 19,990.93 | |
| Adjustments for :- | ||
| (Increase)/Decrease in operating Assets | ||
| Loans | (45,055.52) | (42,001.23) |
| Trade receivables | (187.54) | 95.24 |
| Other Financial Assets | (52.11) | 51.69 |
| Other Non Financial Assets | (9.39) | (23.67) |
| (45,304.56) | (41,877.97) | |
| Proceeds from de-recognition of financial assets recognised at amortised cost | 5,878.90 | 2,000.21 |
| Increase/(Decrease) in operating liabilities & provisions | ||
| Payables | 620.75 | 255.29 |
| Other Financial liabilities | 212.90 | 48.26 |
| Provisions | 45.59 | 40.92 |
| Other Non Financial liabilities | (12.75) | 12.39 |
| 866.49 | 356.86 | |
| Cash Flow used in Operations | (14,714.48) | (19,529.97) |
| Finance Costs paid | (14,217.02) | (11,964.61) |
| Interest received on bank fixed deposits and other Investments | 790.29 | 628.64 |
| (13,426.73) | (11,335.97) | |
| Income tax paid (Net of refunds) | (1,779.01) | (1,538.30) |
| Net Cash used in Operating Activities (A) | (29,920.22) | (32,404.24) |
| Cash Flow from Investing Activities | ||
| Purchase of Property, plant and equipment, Intangible assets, Capital work-in-progress and Intangible assets under development | (263.31) | (194.48) |
| Proceeds from Sale of Property, plant and equipment | 22.95 | 12.39 |
| Purchase of Mutual Funds Units | (1,61,201.94) | (1,97,645.12) |
| Redemption of Mutual Funds Units | 1,61,325.10 | 1,97,829.91 |
| Dividend Received | – | 5.94 |
| Investment in Treasury Bill (Net) | 621.89 | (281.24) |
| Investment in STRIPS (Net) | (57.46) | (172.66) |
| Investment in Government Securities(Net) | (776.74) | (1,836.24) |
| Investment in Security receipts-ARC | (47.14) | – |
| Sale of Investments – Asset held for sale | – | 48.86 |
| Contribution to Corpus Fund- CSR Trust | – | (0.01) |
| Investment in Bank Fixed Deposits (net of withdrawals) | (2,166.15) | (633.92) |
| Net Cash used in Investing Activities (B) | (2,542.80) | (2,866.57) |
| Particulars | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|
| Cash Flow from Financing Activities | ||
| Proceeds from issue of Share Capital (Including Securities Premium and conversion of CCDs) | 1,468.06 |