Capfin India Limited — Quarter and year ended March 31, 2026
| Sr No. | Particulars | Quarter ended 31-03-2026 Audited | Quarter ended 31-12-2025 Unaudited | Quarter ended 31-03-2025 Audited | Year ended 31-03-2026 Audited | Year ended 31-03-2025 Audited |
|---|---|---|---|---|---|---|
| I | Revenue from Operations | |||||
| Interest Income | 5.59 | 5.99 | 6.36 | 23.49 | 22.90 | |
| Other Operating Revenue | 67.95 | |||||
| Total Revenue from operations | 5.59 | 5.99 | 6.36 | 23.49 | 90.85 | |
| Other Income | 0.01 | – | – | 0.01 | 0.04 | |
| Total Income | 5.60 | 5.99 | 6.36 | 23.50 | 90.89 | |
| II | Expenses | |||||
| Finance Cost | 0.003 | 0.08 | – | – | – | |
| Fees & Commission Expenses | 5.74 | 4.87 | – | 19.53 | – | |
| Impairment of Financial Instruments | 14.37 | 0.66 | 30.64 | 47.48 | 30.81 | |
| Employee benefit expense | 3.99 | 3.25 | – | 12.50 | 0.70 | |
| Purchase of Stock-in-Trade | – | – | – | – | 3.24 | |
| Changes in inventories of Finished goods, work-in-progress and stock-in-trade | – | – | – | – | 17.35 | |
| Other expenses | 12.04 | 3.26 | 18.28 | 20.65 | 21.72 | |
| Total expenses | 36.14 | 12.12 | 48.92 | 100.16 | 73.82 | |
| III | Profit/(Loss) before exceptional items and tax (I-II) | (30.54) | (6.13) | (42.56) | (76.66) | 17.07 |
| IV | Exceptional Items | – | – | – | – | – |
| V | Profit/(Loss) before Tax (III-IV) | (30.54) | (6.13) | (42.56) | (76.66) | 17.07 |
| VI | Tax expense | |||||
| – Current tax | – | – | (9.81) | – | 0.40 | |
| – Tax related to earlier years | – | – | 0.95 | (0.36) | 0.95 | |
| – Deferred tax | (3.81) | (1.54) | (0.50) | (16.76) | (0.50) | |
| Total Tax Expenses | (3.81) | (1.54) | (9.36) | (17.12) | 0.85 | |
| VII | Profit/(Loss) after tax (V-VI) | (26.73) | (4.59) | (33.20) | (59.54) | 16.22 |
| VIII | Other comprehensive income | |||||
| Items that will not be reclassified to profit and loss (net of tax) | – | – | 1.53 | – | 1.53 | |
| Items that will be reclassified to profit and loss | – | – | – | – | – | |
| Other comprehensive income | – | – | 1.53 | – | 1.53 | |
| IX | Total comprehensive income for the period / year (VII+VIII) | (26.73) | (4.59) | (31.67) | (59.54) | 17.75 |
| X | Paid-up equity share capital (face value of equity share Rs 10/- each) | 396.82 | 293.82 | 293.82 | 396.82 | 293.82 |
| XI | Other equity | – | – | – | 586.22 | 360.77 |
| XII | Earning per equity share of Face value of Rs 10 each (not annualised) | |||||
| Basic (in Rs) | (0.91) | (0.16) | (1.11) | (2.02) | 0.62 | |
| Diluted (in Rs) | (0.91) | (0.16) | (1.11) | (2.02) | 0.62 |
| Sr. no. | Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|---|
| I | ASSETS | ||
| 1 | Financial Assets | ||
| Cash and cash equivalents | 391.73 | 215.86 | |
| Loans | 107.12 | 231.13 | |
| Other financial assets | 455.30 | 200.30 | |
| 2 | Non Financial Assets | ||
| Current tax assets (net) | – | 0.48 | |
| Deferred tax assets (net) | 35.26 | 18.49 | |
| Other non – financial assets | 13.35 | 0.13 | |
| Total Assets | 1,002.76 | 666.39 | |
| II | LIABILITIES AND EQUITY | ||
| 1 | Financial Liabilities | ||
| Trade payables | |||
| – Total outstanding dues of micro enterprises & small enterprises | 0.92 | 0.53 | |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.35 | 1.48 | |
| Borrowing (other than debt securities) | 9.85 | 5.28 | |
| Other financial liabilities | 1.11 | 3.78 | |
| 2 | Non Financial Liabilities | ||
| Provisions | 6.75 | – | |
| Current Tax liabilities (Net) | – | – | |
| Other non financial liabilities | 0.74 | 0.73 | |
| 3 | Equity | ||
| Equity share capital | 396.82 | 293.82 | |
| Other Equity | 586.22 | 360.77 | |
| Total liabilities and equity | 1,002.76 | 666.39 |
| Sr No | Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|---|
| I. | Cash Flow from Operating Activities | ||
| Profit / (loss) before tax | (76.66) | 17.07 | |
| Impairment of PPE | – | 0.02 | |
| Impairement provision for financial asset | 47.48 | 30.81 | |
| Profit on sale of investment | – | 1.53 | |
| Operating Profit before Working Capital changes | (29.18) | 49.43 | |
| Movements in working capital: | |||
| Increase/(Decrease) in trade payables | (0.74) | 2.01 | |
| Increase/(Decrease) in Other payables | 6.75 | 3.56 | |
| Increase/(Decrease) in Other financial liabilities | (2.67) | – | |
| Decrease / (Increase) in Non Financial assets | (13.17) | (0.13) | |
| (Increase)/Decrease in Inventories | – | 17.36 | |
| Decrease / (Increase) in Loans | 77.13 | (100.94) | |
| Decrease / (Increase) in Other Financial assets | (255.00) | (0.26) | |
| Decrease / (Increase) in Other Non Financial Liabilities | (0.01) | 0.73 | |
| Cash Generated From Operations | (216.90) | (28.24) | |
| Less : Direct Tax paid (net of refunds) | (0.22) | (0.49) | |
| Net Cash Flow from Operating Activities | (216.68) | (27.75) | |
| II. | Cash Flow from Investing Activities: | ||
| Proceeds from sale of investments | – | 54.58 | |
| Investment in Pref shares not yet allotted | – | (200.00) | |
| Net cash flow (used in) investing activities | – | (145.42) | |
| III. | Net Cash Flow From Financing Activities: | ||
| Borrowing during the year | 4.57 | 5.28 | |
| Proceeds from issue of equity shares | 338.66 | 250.00 | |
| Proceeds from share application money | 49.32 | – | |
| Proceeds from issue of share warrant | – | 127.50 | |
| Net cash flow (used in) financing activities | 392.55 | 382.78 | |
| IV. | Net (decrease) / In cash and cash equivalents (I+II+III) | 175.87 | 209.61 |
| Cash and cash equivalents (Opening) | 215.86 | 6.25 | |
| Cash and cash equivalents (Closing) | 391.73 | 215.86 |