ISF LIMITED — Year ended 31-03-2026 (Audited)
| Description | Details |
|---|---|
| Scrip code* | 526859 |
| NSE Symbol* | NOTLISTED |
| MSEI Symbol* | NOTLISTED |
| ISIN* | INE973B01026 |
| Name of company | ISF LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 15-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 08-05-2026 |
| Description of presentation currency | INR |
| Level of rounding | Lakhs |
| Reporting Type | Half Yearly |
| Reporting Quarter | Yearly |
| Nature of report standalone or consolidated | Standalone |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Single segment |
| Description of single segment | Segment reporting as defined in IND-AS 108 is not applicable since the entire operations of the company relates to only one segment |
| Start date and time of board meeting | 15-05-2026 16:05 |
| End date and time of board meeting | 15-05-2026 16:35 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Whether the company has any related party? | No |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | No |
| (I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public | NA |
| (II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank’s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. | No |
| (III) Whether the company is a ‘high value debt listed entity’ according to regulation 15 (1A)? | No |
| (a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication? | |
| (b) If answer to above question is No, please explain the reason for not complying. | |
| Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? | No |
| Latest Date on which RPT policy is updated | |
| Indicate Company website link for updated RPT policy of the Company | |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | No |
| No. of times funds raised during the quarter | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| The Company has not made any default on loans and debt securities. |
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) |
|---|---|---|
| Date of start of reporting period | 01-10-2025 | 01-04-2025 |
| Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| Whether results are audited or unaudited | Audited | Audited |
| Nature of report standalone or consolidated | Standalone | Standalone |
| Particulars | 3 months/6 months ended | Year to date figures |
|---|---|---|
| (i) Interest Income | 42.08 | 169.65 |
| (ii) Dividend Income | 0 | 0 |
| (iii) Rental Income | 0 | 0 |
| (iv) Fees and commission Income | 0 | 0 |
| (v) Net gain on fair value changes | 0 | 0 |
| (vi) Net gain on derecognition of financial instruments under amortised cost category | 0 | 0 |
| (vii) Sale of products (including Excise Duty) | 0 | 0 |
| (viii) Sale of services | 0 | 0 |
| (ix) Other revenue from operations | ||
| Total other revenue from operations | ||
| Total Revenue From Operations | 42.08 | 169.65 |
| Other income | 0.11 | 0.11 |
| Total income | 42.19 | 169.76 |
| Particulars | 3 months/6 months ended | Year to date figures |
|---|---|---|
| Cost of materials consumed | 0 | 0 |
| Purchases of stock-in-trade | 0 | 0 |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0 | 0 |
| Employee benefit expense | 5.75 | 31.6 |
| Finance costs | 5.73 | 25.12 |
| Depreciation, depletion and amortisation expense | 0 | 0.14 |
| Fees and commission expense | 0 | 0 |
| Net loss on fair value changes | 0 | 0 |
| Net loss on derecognition of financial instruments under amortised cost category | 0 | 0 |
| Impairment on financial instruments | 0 | 0 |
| (f) Other expenses | ||
| 1 Other | 289.15 | 337.5 |
| Total other expenses | 289.15 | 337.5 |
| Total expenses | 300.63 | 394.36 |
| Particulars | 3 months/6 months ended | Year to date figures |
|---|---|---|
| Total profit before exceptional items and tax | -258.44 | -224.6 |
| Particulars | 3 months/6 months ended | Year to date figures |
|---|---|---|
| Exceptional items | 0 | 0 |
| Particulars | 3 months/6 months ended | Year to date figures |
|---|---|---|
| Total profit before tax | -258.44 | -224.6 |
| Particulars | 3 months/6 months ended | Year to date figures |
|---|---|---|
| 7 Current tax | 0 | 0 |
| 8 Deferred tax | -70.94 | -58.24 |
| 9 Total tax expenses | -70.94 | -58.24 |
| # | Description | Current Period | Previous Period |
|---|---|---|---|
| 10 | Net Profit Loss for the period from continuing operations | -187.5 | -166.36 |
| 11 | Profit (loss) from discontinued operations before tax | 0 | 0 |
| 12 | Tax expense of discontinued operations | 0 | 0 |
| 13 | Net profit (loss) from discontinued operation after tax | 0 | 0 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0 | 0 |
| 15 | Total profit (loss) for period | -187.5 | -166.36 |
| 16 | Other comprehensive income net of taxes | 0 | 0 |
| 17 | Total Comprehensive Income for the period | -187.5 | -166.36 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | |||
| Total profit or loss, attributable to non-controlling interests | |||
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | |||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | |||
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 950 | 950 | |
| Face value of equity share capital | 1 | 1 | |
| 21 | Reserves excluding revaluation reserve | 225.72 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | -0.2 | -0.18 | |
| Diluted earnings per share from continuing operations | -0.2 | -0.18 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 0 | 0 | |
| Diluted earnings per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share (for continuing and discontinued operations) | ||
| Basic earnings per share | -0.2 | -0.18 | |
| Diluted earnings per share | -0.2 | -0.18 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results |
| Particulars | Year ended (dd-mm-yyyy) |
|---|---|
| Date of start of reporting period | 01-04-2025 |
| Date of end of reporting period | 31-03-2026 |
| Whether results are audited or unaudited | Audited |
| Nature of report standalone or consolidated | Standalone |
| Particulars | Amount |
|---|---|
| Cash and cash equivalents | 0 |
| Bank Balance other than (a) above | 3.5 |
| Derivative financial instruments | 0.2 |
| Receivables | |
| (I) Trade Receivables | 64.33 |
| (II) Other Receivables | 0 |
| Loans | 1271.86 |
| Investments | 1.28 |
| Total other Financial assets | |
| Total Financial Asset | 1341.17 |
| # | Amount |
|---|---|
| 1 | |
| 2 | |
| 3 | |
| 4 | |
| 5 |
| Particulars | Amount |
|---|---|
| Inventories | 0 |
| Current tax assets (Net) | 0.43 |
| Deferred tax Assets (Net) | 76.47 |
| Investment Property | 0 |
| Biological assets other than bearer plants | |
| Property, Plant and Equipment | 0 |
| Capital work-in-progress | |
| Intangible assets under development | |
| Goodwill | 0 |
| Other Intangible assets | 0 |
| Other non-financial assets | |
| Total other non-financial assets | 5.6 |
| Total Non-Financial Asset | 82.5 |
| Total assets | 1423.67 |
| # | Particulars | Amount |
|---|---|---|
| 1 | Advances | 5.6 |
| 2 | ||
| 3 | ||
| 4 | ||
| 5 |
| Particulars | Amount |
|---|---|
| Total other non-financial assets | 5.6 |
| Particulars | Amount |
|---|---|
| Total other Financial assets | |
| Total Financial Asset | 1341.17 |
| Description | Amount |
|---|---|
| Equity share capital | 950 |
| Other equity | 225.72 |
| Total equity attributable to owners of parent | 1175.72 |
| Non controlling interest | |
| Total equity | 1175.72 |
| (a) Derivative financial instruments | |
|---|---|
| (b) Payables | |
| (I) Trade Payables | |
| (i) total outstanding dues of micro enterprises and small enterprises | |
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 6.69 |
| (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 | |
| (d) Borrowings (Other than Debt Securities) | 218.57 |
| (e) Deposits | |
| (f) Subordinated Liabilities | 17.35 |
| (g) Other financial liabilities | |
| 1 | |
| 2 | |
| 3 | |
| 4 | |
| 5 | |
| Details of other financial liabilities | |
| Total of other financial liabilities | |
| Total Financial Liabilities | 242.61 |
| (a) Current tax liabilities (Net) | |
|---|---|
| (b) Provisions | 5.34 |
| (c) Deferred tax liabilities (Net) | |
| (d) Other non-financial liabilities | |
| 1 | |
| 2 | |
| 3 | |
| 4 | |
| 5 | |
| Details of other non-financial liabilities | |
| Total of other non-financial liabilities | |
| Total Non-Financial Liabilities | 5.34 |
| Total liabilities | 247.95 |
| Total equity and liabilities | 1423.67 |
| Description | 01-10-2025 | 01-04-2025 |
|---|---|---|
| Date of start of reporting period | 01-10-2025 | 01-04-2025 |
| Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| Whether results are audited or unaudited | Audited | Audited |
| Nature of report standalone or consolidated | Standalone | Standalone |
| # | Other comprehensive income [Abstract] | 01-10-2025 | 01-04-2025 |
|---|---|---|---|
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | ||
| 3 | Amount of items that will be reclassified to profit and loss | ||
| Total Amount of items that will be reclassified to profit and loss | |||
| 4 | Income tax relating to items that will be reclassified to profit or loss | ||
| 5 | Total Other comprehensive income |
| Particulars | Year ended (dd-mm-yyyy) |
|---|---|
| Date of start of reporting period | 01-04-2025 |
| Date of end of reporting period | 31-03-2026 |
| Whether results are audited or unaudited | Audited |
| Nature of report standalone or consolidated | Standalone |
| Particulars | Amount |
|---|---|
| Profit before tax | -224.6 |
| Adjustments for reconcile profit (loss) | |
| Adjustments |