Date: June 22, 2026 (Resubmission Letter), May 26, 2026 (Financial Results and Board Approval)
Resubmission Context
The company is resubmitting its audited financial results for the quarter and year ended March 31, 2026, along with all annexures, in the prescribed machine-readable format. This resubmission is in response to an exchange email dated June 22, 2026, and is due to an inadvertent human error where the financials portion was not initially filed in the required format.
Financial Results (Standalone & Consolidated)
The financial results are presented in Indian Rupees (₹ lakh, unless otherwise stated).
Year Ended March 31, 2026 (Audited)
- Total Income: ₹25,702.05 lakh
- Finance Costs: ₹8,357.16 lakh
- Profit before tax before exceptional items: ₹11,227.78 lakh
- Exceptional Items: ₹17.32 lakh (Past period employee benefit liability due to New Labour Codes)
- Profit before tax: ₹11,210.46 lakh
- Income Tax Expense: ₹2,599.44 lakh
- Profit after tax: ₹8,611.02 lakh
- Total Comprehensive Income for the period: ₹8,605.53 lakh
- Paid-up Equity Share Capital: ₹2,248.74 lakh (Face Value ₹10 each)
- Other Equity: ₹59,908.82 lakh
- Earnings per Equity Share (Basic): ₹37.80
- Earnings per Equity Share (Diluted): ₹37.50
Quarter Ended March 31, 2026 (Audited)
- Total Income: ₹6,916.52 lakh
- Finance Costs: ₹2,276.77 lakh
- Profit before tax before exceptional items: ₹3,035.68 lakh
- Exceptional Items: ₹17.32 lakh
- Profit before tax: ₹3,018.36 lakh
- Income Tax Expense: ₹1,076.74 lakh
- Profit after tax: ₹1,941.62 lakh
- Total Comprehensive Income for the period: ₹1,936.13 lakh
- Earnings per Equity Share (Basic): ₹8.52
- Earnings per Equity Share (Diluted): ₹8.46
Statement of Assets and Liabilities as at March 31, 2026
- Total Assets: ₹1,48,760.08 lakh (Previous Year: ₹1,24,507.41 lakh)
- Financial Assets: ₹1,46,868.99 lakh (Includes Loans: ₹1,37,393.81 lakh)
- Cash and Cash Equivalents: ₹7,633.18 lakh
- Borrowings: ₹85,416.72 lakh
- Total Liabilities and Equity: ₹1,48,760.08 lakh
- Equity: ₹62,157.56 lakh (Share Capital: ₹2,248.74 lakh + Other Equity: ₹59,908.82 lakh)
Cash Flow Statement for Year Ended March 31, 2026
- Net Cash Used in Operating Activities: (₹5,664.51) lakh
- Net Cash Used in Investing Activities: (₹100.09) lakh
- Net Cash Generated from Financing Activities: ₹7,017.87 lakh
- Net Increase in Cash and Cash Equivalents: ₹1,253.27 lakh
- Cash and Cash Equivalents at end of Year: ₹7,633.38 lakh
Dividend Declaration
During the year ended March 31, 2026, the Board of Directors recommended a dividend @ 30% and a special dividend @ 70% per equity share of ₹10/- each. This is subject to the approval of members at the ensuing Annual General Meeting.
Auditor’s Report
Auditor: S.R. Dinodia & Co. LLP, Chartered Accountants (Firm's Registration Number: 001478N/N500005)
Opinion: Unmodified (clean) opinion.
Other Matters:
- The results for Q4 FY26 are balancing figures between the audited full year and the published unaudited year-to-date figures up to Q3 FY26, which were subject to a limited review.
- The financial statements for FY25 were audited by a predecessor auditor who issued an unmodified opinion.
- The financial results are based on the audited financial statements for FY26, on which an unmodified audit opinion was issued on May 26, 2026.
Notes to Accounts
1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors on May 26, 2026.
2. Prepared in accordance with Ind AS, SEBI LODR Regulations, and RBI guidelines for NBFCs.
3. The company is primarily engaged in providing loans to Small and Medium Enterprises (SMEs) with no overseas operations. No segment reporting is required.
4. The company has no holding, subsidiary, JV, or associate concerns.
5. An exceptional item of ₹17.32 lakh relates to a past period employee benefit liability arising from the New Labour Codes effective November 21, 2025. A corresponding deferred tax asset has been recognized. The full impact is subject to the finalization of State Rules.
6. Quarterly figures are derived as balancing figures.
8. Disclosure per RBI circular on loan transfers: An aggregate amount of ₹5,282.00 lakh (weighted avg. maturity: 1.22 years) was transferred during the quarter ended March 31, 2026, with a 16.40% retention of beneficial economic interest. No stressed loans were transferred or acquired.
9. Disclosure per RBI (Project Finance) Directions, 2025: 125 project accounts were under implementation at the end of the quarter with an aggregate exposure of ₹923.29 lakh. No resolution processes involving extension in DCCO were invoked.
10. Previous period figures have been regrouped for comparability.
11. The audited results are available on the company's website www.cslfinance.in.
KMP / Board Changes
Not Specified
Other Operational / Legal / Strategic Disclosures
Not Specified