Summary of Company’s Response
India Shelter Finance Corporation Limited has provided a clarification to the National Stock Exchange of India Limited (NSE) regarding the non-submission of Consolidated Financial Results for Q1 FY27.
Date and Nature of the Query
- Date of Communication: September 09, 2026
- Reference: Email from NSE dated September 08, 2026
- Nature of Query: The NSE sought clarification regarding the non-submission of Consolidated Financial Results for the quarter ended June 30, 2026 (Q1 FY27), which were due along with the Outcome of Board Meeting submitted on August 06, 2026.
Company’s Clarification on Financial Results
The company clarified that it did not prepare consolidated financial statements for the quarter ended June 30, 2026, because it no longer had any subsidiary, associate, or joint venture entity. This situation arose because:
- The Board of Directors of its erstwhile subsidiary, India Shelter Capital Finance Limited, approved a voluntary liquidation in its meeting held on December 16, 2025.
- The official liquidator completed the process of realization of assets and liabilities.
- The net proceeds from the realization were distributed to India Shelter Finance Corporation Limited on March 16, 2026.
Reference to Regulatory Compliance
The company stated that this information regarding the liquidation and its impact on consolidation had already been disclosed in the Notes to Accounts section, which formed part of the Unaudited Financial Results submitted to the Stock Exchanges on August 06, 2026, along with the Outcome of the Board Meeting.