Board Meeting Details

The meeting of the Board of Directors commenced at 2:00 PM and concluded at 5:40 PM on August 11, 2026.

Documents Submitted

  • Statement of Un-audited Standalone and Consolidated Financial Results for quarter ended June 30, 2026 with Limited Review Report (Annexure-1)
  • Additional disclosure of ratios/equivalent financial information pursuant to Regulation 52(4) of SEBI Listing Regulations (Annexure-2)
  • Security Cover Certificate along with Covenant Compliance Certificate as per Regulation 54(2)/(3) and Regulation 56(1)(d) respectively (Annexure-3)

Financial Results Highlights (Standalone - ₹ in crores)

Quarter Ended June 30, 2026 (Unaudited):

  • Interest Income: ₹456.90
  • Fees and Commission Income: ₹5.49
  • Net Gain on Fair Value Changes: ₹2.21
  • Other Operating Revenue: ₹3.10
  • Total Revenue from Operations: ₹467.70
  • Other Income: ₹0.20
  • Total Income: ₹467.90
  • Finance Costs: ₹251.29
  • Impairment on Financial Instruments: ₹9.69 (reversal of ₹11.35 in previous quarter)
  • Employee Benefits Expense: ₹34.22
  • Depreciation and Amortization: ₹10.38
  • Other Expenses: ₹14.58
  • Total Expenses: ₹320.16
  • Profit Before Tax: ₹147.74
  • Tax Expense: ₹33.59 (Current Tax: ₹32.34, Deferred Tax: ₹1.25)
  • Net Profit for the Period: ₹114.15
  • Other Comprehensive Income: (₹0.40)
  • Total Comprehensive Income: ₹113.75
  • Paid-up Share Capital (face value ₹10): ₹62.56
  • Basic EPS: ₹18.25
  • Diluted EPS: ₹18.25

Comparative Figures:

  • Quarter Ended March 31, 2026: Net Profit ₹129.11, EPS ₹20.64
  • Quarter Ended June 30, 2025: Net Profit ₹107.95, EPS ₹17.26
  • Year Ended March 31, 2026: Net Profit ₹452.77, EPS ₹72.37

Consolidated Financial Results (₹ in crores)

Quarter Ended June 30, 2026:

  • Total Income: ₹467.90
  • Profit Before Tax: ₹147.74
  • Net Profit for the Period: ₹114.15
  • Share of Profit from Associate (Repco Micro Finance Limited): ₹7.47
  • Profit After Tax and Share of Profit from Associate: ₹121.62
  • Other Comprehensive Income: (₹0.40)
  • Total Comprehensive Income: ₹121.22
  • Basic EPS: ₹19.44
  • Diluted EPS: ₹19.44

Key Ratios and Metrics (as of June 30, 2026)

  • Net Worth: ₹4,018.65
  • Net Profit After Tax: ₹114.15
  • Basic EPS: ₹18.25
  • Diluted EPS: ₹18.25
  • Total Debts to Total Assets: 0.74
  • Net Profit Margin: 24.40%
  • Gross NPA: 3.33% (2.67% excluding interest accrued and EIR adjustments)
  • Net NPA: 1.91% (1.23% excluding interest accrued and EIR adjustments)
  • PCR: 43.48%
  • LCR: 202.13%

Segment Information

The company's main business is "Housing related finance" with no separate reportable segments for standalone financial results. Consolidated segment includes:

  • Housing related finance: Revenue ₹467.90, Results ₹114.15
  • Others (Repco Micro Finance Limited): Results ₹7.47

RBI Compliance Disclosures

  • The company did not transfer or acquire any loans not in default during the quarter
  • The company did not transfer or acquire any stressed loans during the quarter

Accounting Treatment Note

The company has reversed deferred tax liability on Special Reserve created under Section 36(1)(viii) of Income Tax Act, 1961. The deferred tax expense recognized in FY 2025-26 (till December 2025) amounting to ₹14.40 Crores was reversed through Statement of Profit and Loss for the quarter ended March 31, 2026 in accordance with Ind AS 8.

Security Cover Certificate

As of June 30, 2026, for Listed Secured Non-Convertible Debentures of ₹125.49 crores:

  • Total Asset Value: ₹16,245.83 crores
  • Exclusive Charge Assets: ₹139.05 crores (specifically receivables from loans)
  • Security Cover Ratio: Not explicitly quantified but assets significantly exceed debt obligations

Covenant Compliance

The company confirmed compliance with all financial covenants stipulated in the Trust Deed relating to Secured Redeemable Non-Convertible Debentures for the quarter, specifically for the 8.40% Repco Home Finance Limited 2029 series (ISIN: INE612J07160) with face value of ₹100,000 per debenture.

Auditor's Limited Review

R. Subramanian and Company LLP issued limited review reports for both standalone and consolidated financial results, providing moderate assurance that the statements are free from material misstatement. They emphasized the matter regarding non-recognition of Deferred Tax Liability on Special Reserve but did not modify their conclusion.

Additional Information

The disclosure will be made available on the company's website www.repcohome.com.