IIFL Capital Services Limited — quarter and year ended March 31, 2026
| Particulars | Quarter ended Mar 31, 2026 See note 12 |
Quarter ended Dec 31, 2025 Unaudited |
Quarter ended Mar 31, 2025 See note 12 |
Year ended Mar 31, 2026 Audited |
Year ended Mar 31, 2025 Audited |
|---|---|---|---|---|---|
| 1. Income | |||||
| a. Fees and commission income | 52,374.94 | 46,866.50 | 43,499.86 | 1,96,715.63 | 1,96,217.70 |
| b. Interest income | 11,823.46 | 11,419.42 | 9,701.79 | 43,758.92 | 41,921.25 |
| c. Rental income | 231.24 | 342.54 | 512.19 | 1,528.47 | 2,363.04 |
| Total Revenue from operations (a+b+c) | 64,429.64 | 58,628.46 | 53,713.84 | 2,42,003.02 | 2,40,501.99 |
| 2. Other income (refer note 9) | 1,049.00 | 13,421.80 | 3,634.28 | 18,307.07 | 16,241.14 |
| 3. Total Revenue (1+2) | 65,478.64 | 72,050.26 | 57,348.12 | 2,60,310.09 | 2,56,743.13 |
| 4. Expenses | |||||
| a. Employee benefits expense | 18,260.95 | 17,484.75 | 16,278.88 | 68,747.48 | 59,051.69 |
| b. Finance cost | 6,274.53 | 5,333.41 | 4,321.94 | 20,973.83 | 18,000.46 |
| c. Depreciation and amortisation expense | 1,682.21 | 1,697.05 | 1,579.77 | 6,507.36 | 5,488.12 |
| d. Fees and commission expense | 15,155.73 | 13,002.55 | 10,814.77 | 53,411.64 | 49,620.37 |
| e. Administration and other expense | 8,644.09 | 9,108.55 | 8,025.22 | 35,040.60 | 32,123.72 |
| Total Expenses (a+b+c+d+e) | 50,017.51 | 46,626.31 | 41,020.58 | 1,84,680.91 | 1,64,284.36 |
| 5. Profit before tax (3-4) | 15,461.13 | 25,423.95 | 16,327.54 | 75,629.18 | 92,458.77 |
| 6. Tax Expenses | |||||
| a. Current tax | 4,049.56 | 3,074.21 | 2,866.58 | 16,410.31 | 19,852.54 |
| b. Deferred tax | (99.66) | 822.99 | 658.41 | 113.10 | 1,318.42 |
| c. Tax adjustment for prior years (refer note 11) | – | 2,742.17 | – | 2,742.17 | – |
| Total tax expenses (a+b+c) | 3,949.90 | 6,639.37 | 3,524.99 | 19,265.58 | 21,170.96 |
| 7. Profit for the period (5-6) | 11,511.23 | 18,784.58 | 12,802.55 | 56,363.60 | 71,287.81 |
| Profit for the period attributable to: | |||||
| i) Owners of the company | 11,473.53 | 18,686.89 | 12,795.36 | 56,134.76 | 71,233.82 |
| ii) Non-controlling interest | 37.70 | 97.69 | 7.19 | 228.84 | 53.99 |
| 8. Other Comprehensive Income | |||||
| Items that will not be reclassified to profit or loss | |||||
| i) Remeasurement of defined benefit plan | 20.93 | (72.07) | (94.52) | (217.19) | (279.31) |
| ii) Income tax on defined benefit plan | (6.38) | 18.04 | 20.35 | 54.66 | 69.59 |
| Other comprehensive income (i) + (ii) | 14.55 | (54.03) | (74.17) | (162.53) | (209.72) |
| 9. Total Comprehensive Income for the Period (7+8) | 11,525.78 | 18,730.55 | 12,728.38 | 56,201.07 | 71,078.09 |
| Total Comprehensive income attributable to: | |||||
| i) Owners of the company | 11,488.08 | 18,632.86 | 12,721.19 | 55,972.23 | 71,024.10 |
| ii) Non-controlling interest | 37.70 | 97.69 | 7.19 | 228.84 | 53.99 |
| 10. Share capital (Face value of ₹ 2 each) | 6,228.69 | 6,217.36 | 6,199.12 | 6,228.69 | 6,199.12 |
| 11. Reserves excluding revaluation reserve | – | – | – | 3,00,342.48 | 2,44,523.70 |
| 12. Earnings Per Share (Face value of ₹ 2 each) | |||||
| Basic (In ₹)* | 3.69 | 6.03 | 4.14 | 18.08 | 23.06 |
| Diluted (In ₹)* | 3.49 | 5.68 | 3.93 | 17.07 | 21.89 |
| Particulars | As at March 31, 2026 Audited |
As at March 31, 2025 Audited |
|---|---|---|
| ASSETS | ||
| 1. Financial Assets | ||
| (a) Cash and cash equivalents | 42,476.45 | 61,219.62 |
| (b) Bank balance other than (a) above | 4,64,062.63 | 3,39,797.07 |
| (c) Receivables | ||
| (I) Trade receivables | 6,234.15 | 4,543.23 |
| (II) Other receivables | 5,776.06 | 4,500.81 |
| (d) Loans | 1,44,533.31 | 93,085.21 |
| (e) Investments | 38,982.48 | 48,589.98 |
| (f) Other financial assets | 2,00,663.40 | 1,89,123.00 |
| Sub-total | 9,02,728.48 | 7,40,858.92 |
| 2. Non-Financial Assets | ||
| (a) Current tax assets | 6,997.04 | 4,381.93 |
| (b) Deferred tax assets (net) | 2,231.54 | 2,285.86 |
| (c) Investment property | 7,657.86 | 7,657.86 |
| (d) Property, Plant and Equipment | 12,743.98 | 21,925.93 |
| (e) Capital work-in-progress | 123.45 | 168.55 |
| (f) Other intangible assets | 906.95 | 627.07 |
| (g) Assets held for sale | 1,236.80 | – |
| (h) Right of use asset | 8,220.82 | 8,580.42 |
| (i) Other non-financial assets | 12,949.30 | 9,097.49 |
| Sub-total | 53,067.74 | 54,725.11 |
| Total Assets | 9,55,796.22 | 7,95,584.03 |
| LIABILITIES AND EQUITY | ||
| LIABILITIES | ||
| 1. Financial Liabilities | ||
| (a) Payables | ||
| (I) Trade payables | ||
| (i) Total outstanding dues of micro enterprises and small enterprises | – | 0.08 |
| (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises | 481.15 | 314.14 |
| (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 | 23,808.04 | 21,924.99 |
| (b) Debt securities | 61,480.46 | – |
| (c) Borrowings (other than debt securities) | 1,20,608.22 | 93,722.65 |
| (d) Other financial liabilities | 4,32,898.38 | 4,16,704.44 |
| Sub-total | 6,39,276.25 | 5,32,666.30 |
| 2. Non-Financial Liabilities | ||
| (a) Current tax liabilities | 2,269.56 | 614.78 |
| (b) Provisions | 951.57 | 1,006.72 |
| (c) Other non-financial liabilities | 6,191.64 | 10,296.57 |
| Sub-total | 9,412.77 | 11,918.07 |
| 3. Equity | ||
| (a) Equity share capital | 6,228.69 | 6,199.12 |
| (b) Other equity | 3,00,342.48 | 2,44,523.70 |
| (c) Non controlling interest | 536.03 | 276.84 |
| Sub-total | 3,07,107.20 | 2,50,999.66 |
| Total Liabilities and Equity | 9,55,796.22 | 7,95,584.03 |
| Particulars | For the year ended March 31, 2026 (Audited) | For the year ended March 31, 2025 (Audited) |
|---|---|---|
| Cash flows from operating activities | ||
| Net profit before taxation | 75,629.18 | 92,458.77 |
| Adjustments for: | ||
| Depreciation, amortisation and impairment | 6,507.36 | 5,488.12 |
| Interest expenses | 20,973.83 | 18,000.46 |
| Foreign exchange fluctuation | 74.48 | 37.18 |
| Gain / loss on termination of finance lease | (19.65) | (6.92) |
| Employee share based payment | 7,703.89 | 8,680.06 |
| Provision for gratuity | 1,026.11 | 191.53 |
| Provision for leave encashment | 36.61 | 286.97 |
| Provision for expenses | 23,808.04 | 21,924.99 |
| Dividend income | (353.29) | (29.26) |
| Interest income | (2,101.64) | (959.93) |
| Net (gain)/loss on financial instrument | (6,263.26) | (10,496.10) |
| Net (gain) on sale of fixed assets | (9,066.52) | (4,448.95) |
| Operating profit before working capital changes | 1,17,955.14 | 1,31,126.92 |
| (Increase)/decrease in other bank balances | (1,23,982.84) | 67,763.98 |
| (Increase)/decrease in loans | (51,448.10) | (1,442.44) |
| (Increase)/decrease in trade and other receivables | (2,966.17) | (2,700.92) |
| (Increase)/decrease in other financial assets | (11,540.40) | (15,777.26) |
| (Increase)/decrease in other non-financial assets | (3,851.81) | (896.95) |
| Increase/(decrease) in trade and other payable | (21,758.05) | (23,636.60) |
| Increase/(decrease) in other financial liabilities | 14,947.89 | (51,708.52) |
| Increase/(decrease) in provisions | (91.76) | (67.24) |
| Increase/(decrease) in non-financial liabilities | (4,104.93) | 4,752.57 |
| Cash (used in) / generated from operations | (86,841.03) | 1,07,413.54 |
| Current tax expense | (20,116.93) | (20,324.42) |
| Net cash (used in) / generated from operating activities (A) | (1,06,957.96) | 87,089.12 |
| Cash flows from investing activities | ||
| Purchase of fixed assets | (2,834.64) | (4,818.67) |
| Sale of fixed assets | 16,233.73 | 9,947.08 |
| (Investment)/redemption of fixed deposit | (282.72) | (1,635.53) |
| Interest income | 2,101.64 | 959.93 |
| Dividend income | 353.29 | 29.26 |
| Sale / (Purchase) of current investment (net) | (3,044.77) | (20,293.49) |
| Purchase of investment | (1,586.35) | (2,025.00) |
| Sale of investment | 20,501.50 | 139.95 |
| Net cash generated from / (used in) investing activities (B) | 31,441.68 | (17,696.47) |
| Cash flows from financing activities | ||
| Proceed from issuance of equity shares | 1,438.72 | 1,634. |