Date: October 29, 2026
Investor Presentation Content
The document is an investor presentation for the quarter and half year ended September 30, 2026 (Q2 & H1FY27), submitted in compliance with SEBI Listing Regulations.
Industry Opportunities
- Cites a CRISIL Industry Report (August 2026) analyzing India's asset reconstruction industry
- Highlights India as a growing credit market with financial inclusion aiding long-term growth
- Identifies ₹23.7 lakh crore of stress across corporate, SME, and retail business verticals
- Notes ARCs are a robust channel for banks/financial institutions to dispose of stressed assets
ARCIL's Market Position
- Market share grew from 11% (Mar'24) to 15% (Mar'26) based on assets under management
- Investment share in security receipts grew from 6% (Mar'24) to 17% (Mar'26)
- 31.9% of ARCIL's outstanding investments are in all-cash acquisitions
- Credit ratings: ICRA AA− Stable and CRISIL AA− Stable
Operational Highlights & Strategy
- Number of retail borrowers increased 227.32% from 1 million (Mar'24) to 3.29 million (Mar'26)
- Five growth strategies outlined:
1. Increase proportion of Retail, SME and Other Loans
2. Continue growing corporate loans business targeting credit-worthy midsized stressed assets
3. Focus on effective use of technology and data analytics
4. Strengthen retail loan collection capabilities with PAN India network across 24 states
5. Pursue new business opportunities including collection services for banks and purchasing stressed assets from Microfinance Institutions
- Uses proprietary technology platforms for asset tracking, case management, compliance monitoring, and data analytics
- Implements automation in settlement proposals and collections including geo-tracking, UPI/QR payments, and heat maps
H1 FY27 - Standalone Financial Performance
Statement of Profit and Loss (₹ Crore):
| Particulars | H1FY27 | H1FY26 | Y-o-Y | FY26 |
| Fees and Other Income | 227.6 | 124.9 | 82% | 280.1 |
| Other Operating Income (Investment Income) | 121.8 | 87.4 | 39% | 191.3 |
| Recovery of Security Receipts, Unrealized Fee & Expenses | 129.0 | 36.6 | 253% | 65.9 |
| Interest Income | 6.8 | 15.7 | -57% | 20.6 |
| Net Gain on Fair Value Changes-Unrealised | 26.3 | 72.9 | -64% | 159.6 |
| Total Revenue from Operations | 511.5 | 337.4 | 52% | 717.5 |
| Other Income | 4.9 | 10.6 | -54% | 32.0 |
| Total Income | 516.4 | 348.0 | 48% | 749.5 |
| Finance Costs | 42.7 | 7.5 | 469% | 36.2 |
| Impairment, Depreciation & Amortisation | 13.1 | 4.1 | 219% | 10.3 |
| Employee Benefits Expenses | 39.2 | 30.8 | 27% | 63.6 |
| Write off of Security Receipts, Unrealized Fee & Expenses | 5.8 | 33.1 | -82% | 51.2 |
| Other Expenses | 25.2 | 18.3 | 38% | 38.5 |
| Total Expenses | 126.0 | 93.8 | 34% | 199.8 |
| Profit before tax | 390.4 | 254.1 | 54% | 549.7 |
| Total Tax Expense | 100.4 | 65.4 | 54% | 141.9 |
| Profit for the period | 290.0 | 188.7 | 54% | 407.8 |
Note: Employee Benefits Expenses include ₹3.5 Cr reversal of excess provision pertaining to previous year. Net Gain on Fair Value Changes is net of Fair Value Impact of regulatory write offs which completed 8 Years during the period.
Q2 FY27 - Standalone Financial Performance
Statement of Profit and Loss (₹ Crore):
| Particulars | Q2FY27 | Q2FY26 | Y-o-Y |
| Fees and Other Income | 109.6 | 67.0 | 64% |
| Other Operating Income (Investment Income) | 112.2 | 71.3 | 57% |
| Recovery of Security Receipts, Unrealized Fee & Expenses | 8.9 | 33.4 | -73% |
| Interest Income | 4.0 | 2.1 | 90% |
| Net Gain on Fair Value Changes-Unrealised | 2.7 | 45.7 | -94% |
| Total Revenue from Operations | 237.4 | 219.5 | 8% |
| Other Income | 2.9 | 2.3 | 26% |
| Total Income | 240.4 | 221.8 | 8% |
| Profit before tax | 197.9 | 160.7 | 23% |
| Total Tax Expense | 51.1 | 41.0 | 25% |
| Profit for the period | 146.8 | 119.6 | 23% |
September 2026 - Standalone Balance Sheet
Assets (₹ Crore):
| Particulars | Sep'26 | Jun'26 |
| Cash and Bank Balance | 260.2 | 252.7 |
| Trade Receivables | 61.1 | 78.2 |
| Loans | 31.8 | 20.5 |
| Investments | 4,208.5 | 3,964.8 |
| Other Financial Assets | 37.0 | 39.2 |
| Total Financial Assets | 4,598.6 | 4,355.4 |
| Current Tax Assets (Net) | 46.8 | 49.6 |
| Property, Plant and Equipment | 39.7 | 40.0 |
| Other Non-Financial Assets | 68.6 | 65.8 |
| Total Non-financial Assets | 155.1 | 155.4 |
| TOTAL ASSETS | 4,753.6 | 4,510.8 |
Liabilities & Equity (₹ Crore):
| Particulars | Sep'26 | Jun'26 |
| Borrowings (other than Debt securities) | 1,224.2 | 1,100.3 |
| Other Financial Liabilities | 34.4 | 34.1 |
| Total Financial Liabilities | 1,258.6 | 1,134.4 |
| Deferred Tax Liabilities (Net) | 102.6 | 98.3 |
| Other Non-Financial Liabilities / Provisions | 55.6 | 55.8 |
| Total Non-financial Liabilities | 158.2 | 154.1 |
| Equity Share Capital | 324.9 | 324.9 |
| Reserves and Surplus | 3,011.9 | 2,897.4 |
| Total Equity | 3,336.8 | 3,222.3 |
| TOTAL LIABILITIES AND EQUITY | 4,753.6 | 4,510.8 |
Note: ~88% to 92% of the balance sheet is invested in Security Receipts (SRs). Figures may not add up due to rounding.
Historical Financial Performance
Standalone Statement of Profit and Loss (₹ Crore):
| Particulars | FY26 | FY25 | FY24 |
| Fees and Other Income | 280.1 | 171.9 | 178.9 |
| Other Operating Income | 191.3 | 192.3 | 82.3 |
| Recovery of Written-off Items | 65.9 | 100.0 | 287.5 |
| Interest Income | 20.6 | 13.8 | 21.5 |
| Net Gain on Fair Value Changes | 159.6 | 112.8 | 0.0 |
| Total Revenue from Operations | 717.5 | 590.8 | 570.1 |
| Other Income | 32.0 | 27.0 | 4.0 |
| Total Income | 749.5 | 617.8 | 574.1 |
| Profit for the period | 407.8 | 355.3 | 305.3 |
Standalone Balance Sheet (₹ Crore):
| Particulars | FY26 | FY25 | FY24 |
| Investments | 4,024.7 | 2,771.7 | 2,062.4 |
| Total Assets | 4,460.9 | 3,263.8 | 2,795.3 |
| Borrowings | 1,205.5 | 305.9 | 149.9 |
| Total Equity | 3,079.4 | 2,767.8 | 2,462.5 |
KMP / Board Changes
Not Specified
Dividend Declaration
Not Specified
Board Meeting Outcomes
Not Specified
Disinvestment / Strategic Actions
Not Specified
Other Operational / Legal / Strategic Disclosures
Not Specified