Shriram Finance Limited — Quarter ended March 31, 2026 (Audited) and year ended March 31, 2026 (Audited)
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| Sr. no. | Particulars | Quarter ended 31.03.2026 (Audited) (Refer note 5) | Quarter ended 31.12.2025 (Unaudited) | Quarter ended 31.03.2025 (Audited) (Refer note 5) | Year ended 31.03.2026 (Audited) | Year ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| (i) | Revenue from operations | |||||
| Interest income (Refer note 10) | 12,087.12 | 11,833.14 | 10,789.51 | 46,644.04 | 40,307.64 | |
| (ii) | Dividend income | – | – | – | – | 1.84 |
| (iii) | Fees and commission income | 147.35 | 137.02 | 330.62 | 490.55 | 681.93 |
| (iv) | Net gain on fair value changes | 67.57 | 58.05 | 111.27 | 356.99 | 200.94 |
| (v) | Net gain on derecognition of financial instruments under amortised cost category | – | – | 13.60 | – | 132.64 |
| (vi) | Other operating income | 206.68 | 137.54 | 209.23 | 624.47 | 509.58 |
| (I) | Total revenue from operations | 12,508.72 | 12,165.75 | 11,454.23 | 48,117.89 | 41,834.42 |
| (II) | Other income | 19.19 | 25.83 | 6.02 | 60.09 | 25.05 |
| (III) | Total income (I + II) | 12,527.91 | 12,191.58 | 11,460.25 | 48,177.98 | 41,859.47 |
| (i) | Expenses | |||||
| (i) | Finance costs | 5,335.76 | 5,259.10 | 5,223.99 | 21,520.41 | 18,454.58 |
| (ii) | Fees and commission expenses (Refer note 10) | 84.05 | 203.30 | 170.07 | 596.54 | 572.46 |
| (iii) | Impairment on financial instruments | 1,409.73 | 1,310.32 | 1,563.29 | 5,339.07 | 5,311.66 |
| (iv) | Employee benefits expenses (Refer note 9) | 968.35 | 1,237.26 | 905.73 | 4,126.01 | 3,651.16 |
| (v) | Depreciation, amortisation and impairment | 174.62 | 176.58 | 171.06 | 698.75 | 645.32 |
| (vi) | Other expenses | 640.09 | 644.82 | 654.13 | 2,604.94 | 2,275.04 |
| (IV) | Total expenses | 8,612.60 | 8,831.38 | 8,688.27 | 34,885.72 | 30,910.22 |
| (V) | Profit before exceptional items and tax (III – IV) | 3,915.31 | 3,360.20 | 2,771.98 | 13,292.26 | 10,949.25 |
| (VI) | Exceptional items (net) (Refer note 11) | – | – | – | – | 1,656.77 |
| (VII) | Profit before tax (V + VI) | 3,915.31 | 3,360.20 | 2,771.98 | 13,292.26 | 12,606.02 |
| (VIII) | Tax expense: | |||||
| (i) | Current tax | 1,031.04 | 1,118.27 | 498.00 | 4,157.90 | 3,590.88 |
| (ii) | Deferred tax | (129.30) | (279.74) | 134.59 | (863.79) | (745.86) |
| (IX) | Profit for the period/ year (VII – VIII) | 3,013.57 | 2,521.67 | 2,139.39 | 9,998.15 | 9,761.00 |
| (X) | Other comprehensive income | |||||
| A (i) | Items that will not be reclassified to profit or loss | |||||
| Remeasurement gain/ (loss) on defined benefit plan | 36.01 | 12.29 | (11.65) | 43.34 | (12.40) | |
| Gain/ (loss) on fair valuation of quoted investments in equity shares | 6.08 | 2.39 | 0.08 | 12.77 | 30.97 | |
| (ii) | Income tax relating to items that will not be reclassified to profit or loss | (9.93) | (0.81) | 2.92 | (11.42) | (4.67) |
| Subtotal (A) | 32.16 | 13.87 | (8.65) | 44.69 | 13.90 | |
| B (i) | Items that will be reclassified to profit or loss | |||||
| Cash flow hedge reserve | ||||||
| Gain/ (loss) on effective portion of hedging instruments in a cash flow hedge | 756.39 | 73.21 | (497.87) | 1,128.02 | (276.66) | |
| (ii) | Income tax relating to items that will be reclassified to profit or loss | (190.37) | (18.42) | 125.30 | (283.90) | 69.63 |
| Subtotal (B) | 566.02 | 54.79 | (372.57) | 844.12 | (207.03) | |
| Other comprehensive income for the period/ year (A + B) | 598.18 | 68.66 | (381.22) | 888.81 | (193.13) | |
| (XI) | Total comprehensive income for the period/ year (IX + X) | 3,611.75 | 2,590.33 | 1,758.17 | 10,886.96 | 9,567.87 |
| Sr. no. | Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|---|
| ASSETS | |||
| (1) | Financial assets | ||
| (a) | Cash and cash equivalents | 5,741.04 | 10,681.40 |
| (b) | Bank balance other than (a) above | 2,197.31 | 10,684.34 |
| (c) | Derivative financial instruments | 4,684.06 | 525.50 |
| (d) | Receivables | ||
| (I) Trade receivables | 51.78 | 50.82 | |
| (II) Other receivables | 0.21 | – | |
| (e) | Loans | 282,452.44 | 245,392.79 |
| (f) | Investments | 14,782.76 | 15,598.71 |
| (g) | Other financial assets | 3,335.38 | 3,510.83 |
| Total financial assets | 313,244.98 | 286,444.39 | |
| (2) | Non-financial assets | ||
| (a) | Current tax assets (net) | 604.33 | 432.07 |
| (b) | Deferred tax assets (net) | 4,263.32 | 3,694.86 |
| (d) | Property, plant and equipment | 1,108.77 | 1,025.68 |
| (e) | Goodwill | 1,189.45 | 1,189.45 |
| (f) | Other intangible assets | 336.96 | 698.95 |
| (g) | Other non-financial assets | 406.38 | 321.95 |
| Total non-financial assets | 7,909.21 | 7,362.96 | |
| (3) | Non-current assets held for sale/ disposal | 0.97 | 0.97 |
| Total assets (1+2+3) | 321,155.16 | 293,808.32 |
| Sr. no. | Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|---|
| LIABILITIES AND EQUITY | |||
| (1) | Liabilities | ||
| (a) | Financial liabilities | ||
| (a) | Derivative financial instruments | 59.77 | 275.41 |
| (b) | Payables | ||
| (I) Trade payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 5.65 | 1.02 | |
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 326.69 | 297.83 | |
| (II) Other payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | – | 0.23 | |
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 2.51 | 1.37 | |
| (c) | Debt securities | 52,873.19 | 54,148.86 |
| (d) | Borrowings (other than debt securities) | 125,917.78 | 121,448.42 |
| (e) | Deposits | 69,480.34 | 56,085.99 |
| (f) | Subordinated liabilities | 2,418.57 | 2,513.98 |
| (g) | Other financial liabilities | 3,368.89 | 2,136.61 |
| Total financial liabilities | 254,453.39 | 236,909.72 | |
| (2) | Non-financial liabilities | ||
| (a) | Current tax liabilities (net) | 402.42 | 38.98 |
| (b) | Provisions | 397.80 | 344.38 |
| (c) | Other non-financial liabilities | 196.62 | 234.67 |
| Total non-financial liabilities | 996.84 | 618.03 | |
| Total liabilities (1+2) | 255,450.23 | 237,527.75 | |
| (4) | Equity | ||
| (a) | Equity share capital | 376.31 | 376.08 |
| (b) | Other equity | 65,328.62 | 55,904.49 |
| Total equity | 65,704.93 | 56,280.57 | |
| Total liabilities and equity (3+4) | 321,155.16 | 293,808.32 |
| Sr. no. | Particulars | Year ended 31.03.2026 (Audited) | Year ended 31.03.2025 (Audited) |
|---|---|---|---|
| Direct taxes paid (net of refunds) | (3,965.11) | (3,591.16) | |
| Net cash flows from/ (used in) operating activities (A) | (12,981.43) | (42,274.81) | |
| B. | Cash flow from investing activities | ||
| Purchase of property, plant and equipment | (191.22) | (223.59) | |
| Proceeds from sale of property, plant and equipment | 2.59 | 3.70 | |
| Purchase of other intangible assets | (5.02) | (31.00) | |
| Investment in subsidiary | (350.12) | – | |
| Proceeds from sale of investment in a subsidiary | – | 3,929.03 | |
| Net cash generated from/ (used in) investing activities (B) | (543.77) | 3,678.14 | |
| C. | Cash flow from financing activities | ||
| Proceeds from issue of share capital and share application pending allotment (including share premium) | 4.57 | 5.50 | |
| Proceeds / (repayment) on settlement of derivative contracts | (4,374.20) | 80.39 | |
| Increase / (decrease) in deposits (net) | 12,422.05 | 10,897.29 | |
| Amount received from debt securities | 4,997.50 | 23,385.10 | |
| Repayment of debt securities | (6,621.86) | (15,095.16) | |
| Proceeds / (repayment) of subordinated debts | (94.45) | (1,832.53) | |
| Amount received from borrowings other than debt securities | 53,391.71 | 87,624.97 | |
| Repayment of borrowings other than debt securities | (49,446.07) | (59,731.06) | |
| Payment of lease liabilities | (229.31) | (210.50) | |
| Dividend paid | (1,465.10) | (1,859.30) | |
| Net cash generated from/ (used in) financing activities (C) | 8,584.84 | 43,264.70 | |
| Net increase/ (decrease) in cash and cash equivalents (A+B+C) | (4,940.36) | 4,668.03 | |
| Cash and cash equivalents at the beginning of the year | 10,681.40 | 6,013.37 | |
| Cash and cash equivalents at the end of the year | 5,741.04 | 10,681.40 |
| Sr. no. | Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited)