Board approves September quarter results; debenture proceeds fully utilised
Board approved the unaudited standalone results for the quarter and half year ended September 30, 2026.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 7,678.42 | 6,366.64 | +20.6% | 6,997.02 | +9.7% |
| Total income | 7,735.44 | 6,382.73 | +21.2% | 7,034.60 | +10% |
| Profit before tax | 3,500.62 | 2,885.50 | +21.3% | 2,969.98 | +17.9% |
| Profit after tax | 2,495.42 | 2,445.59 | +2% | 2,214.70 | +12.7% |
| Total comprehensive income | 2,494.14 | 2,445.59 | +2% | 2,213.33 | +12.7% |
| Basic EPS | 10.95 | 10.73 | +2.1% | 9.72 | +12.7% |
- Total income
- Latest 7,735.44; Year ago 6,382.73 (+21.2%); Prev qtr 7,034.60 (+10%)
- Profit after tax
- Latest 2,495.42; Year ago 2,445.59 (+2%); Prev qtr 2,214.70 (+12.7%)
- Period
- Quarter Ended 30.09.2026
Auditor's review
Conclusion: Unmodified
Notes to the results
- The company does not have any holding/subsidiary/JV/associate concern, hence no consolidated reporting.
- During quarter ended 30 June 2026, issued secured NCDs aggregating ₹60 crore in two tranches of ₹30 crore each at 11% p.a., redeemable 28 April 2028 and 21 May 2028; proceeds fully utilised.
- Loans not in default transferred through assignment during the quarter: aggregate ₹2,316.86 lakh; no stressed loans transferred or acquired.
What the board approved
CSL Finance Ltd's board met on November 02, 2026 and approved the unaudited financial results for the quarter and half year ended September 30, 2026, along with the Limited Review Report of S.R. Dinodia & Co. LLP, Chartered Accountants. The Security Cover Certificate for the quarter ended September 30, 2026 was also enclosed for the exchanges.
The auditor's conclusion
The review conclusion is clean - nothing has come to the auditor's attention that causes it to believe the statement is materially misstated, is not prepared in accordance with the applicable accounting standards, or fails to disclose what the regulations require. A limited review gives moderate assurance; it is not a full audit.
Key result lines (standalone, unaudited; amounts as printed in the statement, in Rs. lakh):
- Revenue from operations: 7,678.42 for the quarter ended September 30, 2026, against 6,366.64 for the quarter ended September 30, 2025.
- Profit after tax: 2,495.42 for the quarter ended September 30, 2026.
- Profit after tax for the half year ended September 30, 2026: 4,710.12.
Borrowings and asset quality
- Debentures aggregating Rs. 60 crore were issued and allotted, carrying a coupon rate of 11% per annum, redeemable on 28 April 2028 and 21 May 2028.
- The proceeds of that issue have been fully utilised, with no deviation or variation from the objects of the issue, so the statement of utilisation or deviation was stated as not applicable for the quarter.
- The company disclosed gross non-performing assets of 1.13% and net non-performing assets of 0.71% in its Regulation 52(4) disclosures.
What this means for a retail reader
- The board has signed off on the accounts for the quarter and half year, and the statutory auditor has reviewed them and reported no exception.
- The money raised through debentures was used as originally stated, which is the kind of confirmation lenders and investors track.
- The revenue and profit lines above, plus the two asset-quality ratios, are the company's own reported numbers for the period; they are interim figures that have been reviewed, not fully audited.
Also from CSL Finance
CSL Finance Q2FY27 earnings call held November 03, 2026; audio recording link shared
3 Nov 2026
CSL Finance Q2FY27: AUM up 16% to ₹1,627 crore, revenue up 21%, PAT up 2%
2 Nov 2026
Akshay Gujar appointed CEO of SME Division, designated Senior Management Personnel
27 Oct 2026
More numbers
- Profit after tax, half year ended Sep 30, 2026 (Rs. lakh)4,710.12
- Non-convertible debentures issued and allotted, aggregateRs. 60 crore
- Coupon rate on the non-convertible debentures11% per annum
- Gross non-performing assets (GNPA)1.13%
- Net non-performing assets (NNPA)0.71%
- Total income, latest quarter7,735.44 (₹ lakh)
- Total income, year-ago quarter6,382.73 (₹ lakh)
- Total income, previous quarter7,034.60 (₹ lakh)
- Total comprehensive income, latest quarter2,494.14 (₹ lakh)
- Total comprehensive income, year-ago quarter2,445.59 (₹ lakh)
- Total comprehensive income, previous quarter2,213.33 (₹ lakh)
- Profit after tax, latest quarter2,495.42 (₹ lakh)
- Profit after tax, year-ago quarter2,445.59 (₹ lakh)
- Profit after tax, previous quarter2,214.70 (₹ lakh)
- Revenue from operations, latest quarter7,678.42 (₹ lakh)
- Revenue from operations, year-ago quarter6,366.64 (₹ lakh)
- Revenue from operations, previous quarter6,997.02 (₹ lakh)
- Profit before tax, latest quarter3,500.62 (₹ lakh)
- Profit before tax, year-ago quarter2,885.50 (₹ lakh)
- Profit before tax, previous quarter2,969.98 (₹ lakh)
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