LIC Housing Finance Limited — Quarter ended March 31, 2026 (Audited) and year ended March 31, 2026 (Audited)
The document contains multiple standalone and consolidated financial statements and related disclosures. Below are the extracted financial tables.
| Sr. No. | Particulars |
|---|---|
| 1 | Audited Financial Results for the financial year ended March 31, 2026, along with the Auditor’s report issued by M/s Shah Gupta & Co., Chartered Accountants and M/s Batliboi & Purohit, Chartered Accountants, Joint Statutory Auditors of the Company. |
| 2 | Additional disclosure of ratio/ equivalent financial information pursuant to Regulation 52(4) and 54 of Listing Regulations |
| 3 | Declaration pursuant to Regulation 33 (3) (d) and 52 (3) (a) regarding audit report with unmodified opinion |
| 4 | Security Cover Certificate from Joint Statutory Auditors pursuant to Regulation 54(2) & (3) of Listing Regulations. |
| 5 | Statement of utilisation of issue proceeds (as per Regulation 52(7) of the SEBI (LODR) Regulations, 2015 and Statement of deviation(s) or variation(s) in the use of issue proceeds of non-convertible debentures pursuant to Regulation 52(7A) of the said regulations. |
| 6 | Disclosure of related party transactions under Regulation 23(9) of SEBI LODR, 2015 for the half year ended March 31, 2026; |
| 7 | A ‘Nil’ statement of deviation or variation in the prescribed format as required under Regulation 32 of Listing Regulations |
| 8 | A quarterly certificate from the CEO/ CFO certifying that CP proceeds are used for disclosed purposes, and adherence to other listing conditions, Regulation 10, Part II of Chapter XVII – Listing of Commercial Paper of SEBI Master Circular SEBI/HO/DDHS/PoD1/P/CIR/2024/54 dated May 22, 2024. |
| 9 | Large Corporate Disclosure for the financial year ending 31st March 2026 |
| Particulars | As at 31-03-2026 Audited | As at 31-03-2025 Audited |
|---|---|---|
| ASSETS | ||
| 1 Financial Assets | ||
| (a) Cash and cash equivalents | 706.80 | 1,259.72 |
| (b) Bank Balance other than (a) above | 571.32 | 144.80 |
| (c) Loans | 3,16,167.84 | 3,02,856.63 |
| (d) Investments | 5,050.33 | 6,872.01 |
| (e) Other Financial assets | 339.62 | 281.43 |
| Sub-total – Financial Assets | 3,22,835.91 | 3,11,414.59 |
| 2 Non-Financial Assets | ||
| (a) Current tax assets (Net) | 634.80 | 610.39 |
| (b) Deferred tax Assets (Net) | 1,061.93 | 1,298.85 |
| (c) Property, Plant and Equipment | 191.73 | 161.79 |
| (d) Right of Use Assets | 153.90 | 164.76 |
| (e) Capital Work in Progress | – | 0.09 |
| (f) Intangible Assets under Development | – | 51.41 |
| (g) Other Intangible assets | 38.52 | 23.96 |
| (h) Other non-financial assets | 188.94 | 180.12 |
| Sub-total – Non-Financial Assets | 2,269.82 | 2,491.37 |
| Total Assets | 3,25,105.73 | 3,13,905.96 |
| LIABILITIES AND EQUITY | ||
| LIABILITIES | ||
| 1 Financial Liabilities | ||
| (a) Lease Liabilities | 174.46 | 178.02 |
| (b) Payables | ||
| (i) Trade Payables | ||
| (i) Total outstanding dues of micro enterprises and small enterprises | 0.57 | 1.93 |
| (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises | 93.94 | 228.05 |
| (ii) Other Payables | ||
| (i) Total outstanding dues of micro enterprises and small enterprises | – | – |
| (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises | – | – |
| (c) Debt Securities | 1,36,014.77 | 1,61,631.46 |
| (d) Borrowings (Other than Debt Securities) | 1,28,221.02 | 98,925.98 |
| (e) Deposits | 11,389.44 | 8,242.92 |
| (f) Subordinated Liabilities | 1,797.27 | 1,796.86 |
| (g) Other financial liabilities | 5,494.18 | 6,144.83 |
| Sub-total – Financial Liabilities | 2,83,185.65 | 2,77,150.05 |
| 2 Non-Financial Liabilities | ||
| (a) Provisions | 263.41 | 360.43 |
| (b) Other non-financial liabilities | 331.13 | 138.70 |
| Sub-total – Non-Financial Liabilities | 594.54 | 499.13 |
| 3 EQUITY | ||
| (a) Equity Share Capital | 110.08 | 110.08 |
| (b) Other Equity | 41,215.46 | 36,146.70 |
| Sub-total – Equity | 41,325.54 | 36,256.78 |
| Total Liabilities and Equity | 3,25,105.73 | 3,13,905.96 |
| Particulars | Year ended 31-03-2026 | Year ended 31-03-2025 |
|---|---|---|
| A. Cash Flow from Operating Activities | ||
| Profit Before Tax | 7,080.62 | 6,855.81 |
| Adjustments for | ||
| Depreciation, Amortization and Impairment (other than Financial Instruments) | 117.58 | 93.93 |
| Impairment on Financial Instruments (Expected Credit Loss) | 554.03 | 261.10 |
| Loss/(Gain) on disposal of Property, Plant and Equipment | (0.01) | (0.03) |
| Dividend and Interest Income classified as Investing Cash Flows | (6.41) | (6.05) |
| Interest Expense | 19,775.19 | 19,535.82 |
| Interest Income | (28,199.71) | (27,757.42) |
| (Increase)/ Decrease in Other Financial Assets | (484.63) | (239.86) |
| (Increase) in Other Non Financial Assets | (8.82) | 66.60 |
| (Decrease)/ Increase in Other Financial Liabilities | (207.43) | (473.35) |
| Increase / (Decrease) in Other Non Financial Liabilities | 127.04 | (243.97) |
| Cash (used in) operations before adjustments for interest received and paid | (1,252.55) | (1,907.42) |
| Interest Paid | (20,340.35) | (19,058.01) |
| Interest Received | 28,242.70 | 27,507.23 |
| Income Tax paid | (1,280.93) | (1,196.74) |
| Cash (used in) / generated from Operations | 5,368.87 | 5,345.06 |
| Loans Disbursed (Net of repayments) | (13,907.82) | (22,371.43) |
| Net Cash Used in Operating Activities (A) | (8,538.95) | (17,026.37) |
| B. Cash Flow from Investing Activities | ||
| Payments for Purchase of Property, Plant and Equipment | (51.68) | (72.09) |
| Proceeds from Sale of Property, Plant and Equipment | 0.01 | 0.03 |
| Payments for Purchase of Investments | (59.59) | (766.20) |
| Proceeds from Sale of Investments | 1,880.87 | 168.97 |
| Dividend Received | 6.41 | 6.05 |
| Net Cash generated from/ (used in) Investing Activities (B) | 1,776.02 | (663.24) |
| C. Cash Flow from Financing Activities | ||
| Proceeds from Borrowings | 1,61,803.21 | 1,58,492.95 |
| Repayment of Borrowings | (1,58,124.86) | (1,38,737.42) |
| Deposits (Net of repayments) | 3,146.94 | (1,655.10) |
| Payments towards Lease Liability | (64.27) | (61.83) |
| Transfer to Investor Protection Fund | (0.95) | (1.42) |
| Dividend Paid | (550.06) | (495.06) |
| Net Cash generated from Financing Activities (C) | 6,210.01 | 17,542.12 |
| Net Increase/ (Decrease) in Cash and Cash Equivalents (A+B+C) | (552.92) | (147.49) |
| Cash and Cash Equivalents at the beginning of the period | 1,259.72 | 1,407.21 |
| Cash and Cash Equivalents at the end of the period | 706.80 | 1,259.72 |
| (i) Cash on hand | 2.04 | 2.39 |
| (ii) Balances with Banks (of the nature of cash and cash equivalents) | 692.08 | 1,168.58 |
| (iii) Cheques and demand drafts on hand | 12.68 | 88.75 |
| Balances as per Statement of Cash Flows | 706.80 | 1,259.72 |
| 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 |
|---|---|---|---|---|---|
| 1 Revenue from operations | |||||
| a. Interest income | 7,009.26 | 7,043.85 | 7,117.28 | 28,199.71 | 27,661.46 |
| b. Fees and commission income | 35.98 | 16.13 | 6.08 | 78.75 | 37.09 |
| c. Net gain on fair value changes | 14.27 | 28.71 | 19.19 | 76.03 | 66.72 |
| d. Other operating income | 134.83 | 95.20 | 138.62 | 410.14 | 271.96 |
| Total Revenue from operations | 7,194.34 | 7,183.89 | 7,281.17 | 28,764.63 | 28,037.23 |
| Other income | 0.18 | 0.17 | 0.19 | 7.03 | 8.90 |
| Total Income | 7,194.52 | 7,184.06 | 7,281.36 | 28,771.66 | 28,046.13 |
| 2 Expenses | |||||
| a. Finance costs | 4,787.48 | 4,943.19 | 4,951.95 | 19,775.19 | 19,535.82 |
| b. Fees and commission expenses | 65.86 | 34.28 | 64.14 | 162.11 | 151.69 |
| c. Net Loss on De-recognition of Financial Instruments under Amortised Cost Category | 9.75 | 10.28 | 4.45 | 31.66 | 14.64 |
| d. Impairment on financial instruments | 74.12 | 140.32 | 102.90 | 554.03 | 261.10 |
| e. Employee benefits expenses | 162.37 | 176.31 | 176.08 | 641.05 | 701.73 |
| f. Depreciation, amortisation and impairment | 29.83 | 32.54 | 25.42 | 117.58 | 93.93 |
| g. Other expenses | 130.87 | 104.63 | 186.84 | 409.42 | 431.41 |
| Total Expenses | 5,260.28 | 5,441.55 | 5,511.78 | 21,691.04 | 21,190.32 |
| 3 Profit Before Tax (1-2) | 1,934.24 | 1,742.51 | 1,769.58 | 7,080.62 | 6,855.81 |
| 4 Tax expense | 436.83 | 358.56 | 401.62 | 1,485.47 | 1,426.79 |
| 5 Net Profit After Tax (3-4) | 1,497.41 | 1,383.95 | 1,367.96 | 5,595.15 | 5,429.02 |
| 6 Other Comprehensive Income | |||||
| Items that will not be reclassified to profit or loss (a) Remeasurement of defined employee benefit plans | 26.58 | 2.36 | (89.22) | 31.63 | (95.96) |
| (b) Income tax relating to items that will not be reclassified to profit or loss | (6.69) | (0.59) | 22.45 | (7.96) | 24.15 |
| Other Comprehensive Income / (Loss) (a+b) | 19.89 | 1.77 | (66.77) | 23.67 | (71.81) |
| 7 Total Comprehensive Income (5+6) | 1,517.30 | 1,385.72 | 1,301.19 | 5,618.82 | 5,357.21 |
| 8 Paid-up Equity Share Capital (face value ₹ 2/-) | 110.08 | 110.08 | 110.08 | 110.08 | 110.08 |
| 9 Earnings Per Share (EPS) on (face value of ₹ 2/-) Basic and Diluted Earning Per Share (₹) | 27.22 | 25.16 | 24.87 | 101.72 | 98.70 |
| 10 Reserves excluding Revaluation Reserves as at March 31 | – | – | – | 41,215.46 | 36,146.70 |
| Particulars | As at 31-03-2026 Audited | As at 31-03-2025 Audited |
|---|---|---|
| a) Debt equity ratio | 7.16 | 7.96 |
| b) Outstanding redeemable preference shares (quantity and value) | NA | NA |
| c) Capital redemption reserve / Debenture redemption reserve | – | – |
| d) Net worth | ₹ 39,365.59 Crore | ₹ 34,538.42 Crore |
| e) Net profit after tax | ₹ 5,595.15 Crore | ₹ 5,429.02 Crore |
| f) Earnings per share | Basic – ₹ 101.72; Diluted – ₹ 101.72 | Basic – ₹ 98.70; Diluted – ₹ 98.70 |
| g) Total debts to total assets (%) | 0.87 | 0.88 |
| h) Operating margin (%) | NA | NA |
| i) Net profit margin (%) | 19.45% | 19.36% |
| j) Provision Coverage Ratio (“PCR”) (%) | 50.16% | 51.25% |
| j) Gross Non Performing Assets (“GNPA”) (%) | 2.15% | 2.47% |
| j) Net Non Performing Assets (“NNPA”) (%) | 1.08% | 1.22% |
| j) Liquidity coverage ratio (%) | 180.74% | 162.96% |
| Type of borrower | Exposure to Accounts classified as Standard consequent to implementation of resolution plan – Position as at September 30, 2025 (A)* | Of (A), aggregate debt that slipped into NPA during the current half year | Of (A), amount written off during the current half year | Of (A), amount paid by the borrowers during the current half year | Exposure to accounts classified as Standard consequent to implementation of resolution plan – Position as at the end of March 31, 2026.* |
|---|---|---|---|---|---|