SHRIRAMFINNSEJuly 25, 2025

Shriram Finance Limited

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Key numbers — 40 extracted
rs,
BSE Limited P. J. Towers, Dalal Street, Fort, Mumbai – 400 001 Scrip Code: 511218 Dear Sir/Madam, July 25, 2025 Nation
rs. 5
asset classification, provisioning, to the extent applicable to the NBFC, and other related matters. 5. As described in note 15 to the Statement, the figures for the quarter ended June 30, 2024, as rep
Rs. 2
otal comprehensive income for the period (X + XI) (XIII) Paid-up equity share capital (face value Rs. 2/- per share) (Refer note 9) (XIV) Other equity (XV) Earnings per equity share (not annualised f
rs. 6
of the previous financial year which were subjected to limited review by the joint statutory auditors. 6 The Board of Directors of the Company in its meeting held on May 13, 2024 had approved the disinvest
Rs. 10
isite regulatory approvals, the Company had transferred 308,111,107 equity shares of face value of Rs. 10/- each fully paid up of SHFL to the Purchaser for a consideration of Rs. 3,929.03 crores on Decembe
Rs. 3,929.03 crore
shares of face value of Rs. 10/- each fully paid up of SHFL to the Purchaser for a consideration of Rs. 3,929.03 crores on December 11, 2024. Consequently, SHFL had ceased to be a subsidiary of the Company with effect
Rs. 1,656.77 crore
m disclosed in the financial results for the year ended March 31, 2025 represents resultant gain of Rs. 1,656.77 crores (Rs. 1,489.39 crores net of tax) on account of disinvestment of SHFL. The gain is after adjusting
Rs. 1,489.39 crore
ancial results for the year ended March 31, 2025 represents resultant gain of Rs. 1,656.77 crores (Rs. 1,489.39 crores net of tax) on account of disinvestment of SHFL. The gain is after adjusting the carrying amount o
Rs. 217.28 crore
nity obligations as per the terms of the share purchase agreement and derecognition of goodwill of Rs. 217.28 crores allocated to the investments in SHFL as per Ind AS 36 - Impairment of Assets. 7 The Board of Dir
100%
Board of Directors of the Company in its meeting held on April 26, 2024 had approved acquisition of 100% equity stake in Shriram Overseas Investments Private Limited [(now, renamed as Shriram Overseas In
Rs. 50.12 crore
RBI's approval letter, the Company has acquired 100% equity stake for a purchase consideration of Rs. 50.12 crores in Shriram Overseas. Consequent to acquisition, Shriram Overseas became a wholly-owned subsidiary
81.63%
rd of Directors of Shriram Overseas in its meeting held on May 12, 2025 had approved sale of entire 81.63% stake in its subsidiary - Bharath Investments Pte. Ltd. Singapore ('RIPE'), within 6-12 months.
Guidance — 20 items
FRN
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(ii) Income tax relating to items that will be reclassified to profit or loss Subtotal (II) Other comprehensive income for the period (A + B) (X II) Total comprehensive income for the period (X + XI) (XIII) Paid-up equity share capital (face value Rs.
Notes
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Any application of guidance/ clarification/ directions issued by Reserve Bank of India (RBI) or other regulators are implemented prospectively when they become applicable.
Notes
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Any application of guidance/ clarification/ directions issued by Reserve Bank of India (RBI) or other regulators are implemented prospectively when they become applicable.
A. Statement of Utilization of Issue Proceeds
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Crores and in %) No Rs.575 Crores Nil Rs.575 Crores Nil - For augmenting the long- term the resources of Company (after meeting the issue related expenditures) and 100% of the proceeds hereof will be utilised in accordance with statutory and regulatory requirements (including requirements of RBI) and for financing of all the asset classes, onward refinancing lending, of debt, meeting existing capital working other requirement general purposes of the Company.
Deviation could mean
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Crores and in %) No Rs.1,140 Crores Nil Rs.1,140 Crores Nil - For augmenting the long- the resources of term Company (after meeting the issue related expenditures) and 100% of the proceeds hereof will be utilised in accordance with statutory and regulatory requirements (including requirements of RBI) and for financing of all the asset classes, onward refinancing lending, of existing debt, meeting working capital requirement and other general purposes of the Company.
Deviation could mean
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crore and in %) No Rs.200 Crores Nil Rs.200 Crores Nil - For augmenting the long- term the resources of Company (after meeting the issue related expenditures) and 100% of the proceeds hereof will be utilised in accordance with statutory and regulatory requirements (including requirements of RBI) and for financing of all the asset classes, onward refinancing lending, of debt, meeting existing working capital requirement and other general purposes of the Company..
Deviation could mean
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Crores and in %) No Rs.500 Crores Nil Rs 500 Crores Nil - For augmenting the long- term the resources of Company (after meeting the issue related expenditures) and 100% of the proceeds hereof will be utilised in accordance with statutory and regulatory requirements (including requirements of RBI) and for financing of all the asset classes, onward of lending, refinancing existing debt, meeting working capital requirement and other general purposes of the Company.
Deviation could mean
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Crores and in %) No Rs.100 Crores Nil Rs.100 Crores Nil - For augmenting the long- term the resources of Company (after meeting the issue related expenditures) and 100% of the proceeds hereof will be utilised in accordance with statutory and regulatory requirements (including requirements of RBI) and for financing of all the asset classes, onward of lending, refinancing existing debt, meeting working capital requirement and other general purposes of the Company.
Deviation could mean
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485 Crores Nil - For augmenting the long- the resources of term Company (after meeting the issue related expenditures) and 100% of the proceeds hereof will be utilised in accordance with statutory and regulatory requirements (including requirements of RBI) and for financing of all the asset classes, onward refinancing lending, of existing debt, meeting working capital requirement and other general purposes of the Company.
Deviation could mean
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We conducted our examination of the Statements, on test basis, in accordance with the Guidance Note on Reports or Certificates for Special Purposes (Revised 2016) issued by the Institute of Chartered Accountants of India ("ICAI").
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Risks & concerns — 2 flagged
6 Capital adequacy ratio = Total capital funds/ Risk weighted assets, calculated as per applicable RBI guidelines.
Notes
Capital adequacy ratio = Total capital funds/ Risk weighted assets, calculated as per applicable RBI guidelines.
Notes
Speaking time
Notes
7
Deviation could mean
6
FRN
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Please find enclosed herewith
1
Continuing operations
1
Discontinued operations
1
Total operations
1
A. Statement of Utilization of Issue Proceeds
1
RN
1
Assets under Management
1
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Opening remarks
Please find enclosed herewith
a) Unaudited standalone and consolidated financial results of the Company for the first quarter ended June 30, 2025 (unaudited financial results) together with the limited review reports issued thereon by M/s. G D Apte & Co. and M/s M M Nissim & Co LLP, Joint Statutory Auditors of the Company and the disclosures in accordance with Regulation 52(4) and 54(3) of the Listing Regulations. Shriram Finance Limited Corporate Office: Wockhardt Towers, Level -III, West Wing, C-2, G-Block, Bandra - Kurla Complex, Bandra (East), Mumbai - 400 051, Maharashtra. Ph: +91 22 4095 9595 Registered Office. Sri Towers, Plot No.14A, South Phase, Industrial Estate, Guindy, Chennai – 600 032, Tamil Nadu, India. Tel: +91 44 2499 0356 Website: www.shriramfinance.in I Corporate Identity Number (CIN) — L65191TN1979PLC007874 b) The disclosure in accordance with Regulation 52(7) and 52(7A) of the Listing Regulations regarding utilization of issue proceeds of non-convertible securities and a Nil statement for mater
FRN
107122W / VV1005/71 1 M (D* fed Acc M M Nissim 8, Co LLP Chartered Accountants G. D. Apte 8, Co. Chartered Accountants 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the Ind AS 34, prescribed under Section 133 of the Act, as amended read with relevant rules issued thereunder, the RBI guidelines and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 and Regulation 52 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement or that it has not been prepared in accordance with the relevant prudential norms issued by RBI in respect of income recognition, asset classification, provisioning, to the extent applicable to the NBFC, and other related matters. 5. As des
Notes
I The above results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on July 25, 2025. 2 The standalone financial results (the `Statement' or `Results') together with the results for the comparative reporting periods have been prepared in accordance with recognition and measurement principles laid down in Indian Accounting Standard (Ind AS') 34 - Interim Financial Reporting and as prescribed under section 133 of the Companies Act, 2013 (`the Act') read with Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time and the other accounting principles generally accepted in India and in compliance with Regulation 33 and 52 read with Regulation 63(2) of Securities and Exchange Board of India (`SEBI') (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the `Listing Regulations'). These standalone financial results would be available on the website of the Company
Notes
9 The Members through postal ballot on December 20, 2024, had approved the sub-division/ split of the equity shares from face value of Rs. 10/- per share to face value of Rs. 2/- per share. The record date for the share split was January 10, 2025. In conformity with Ind AS 33 - Earnings Per Share, the per share calculation for current quarter and all the prior periods are computed as per revised number of shares with the face value of Rs. 2/- per share. 10 During the quarter ended June 30, 2025, the Company allotted 259,344 equity shares of face value of Rs. 2/- each fully paid up at an exercise price of Rs. 38.71 per equity share (including premium of Rs. 36.71 per equity share) under Shriram Finance Limited Employee Stock Option Scheme 2023 (No. 1) on various dates. 11 Disclosure pertaining to RBI Master Direction - RBI/DOR/2021-22/86DoR.STR.REC.51/21.04.048/ 2021-22 Reserve Bank of India (Transfer of Loan Exposures) Directions, 2021 dated September 24, 2021. a The Company has not tr
Notes
1. We confirm that the Company has complied with the covenants mentioned in the disclosure documents of the secured rede 2. The market value of Rs. 0.01 crore of the freehold land is on the basis of certified valuation done on April 28, 2025. 3. The market value of Rs. 1.33 crore of the building is on the basis of certified valuation done on April 2S. 2025. Debt amount considered more than once (due to exclusive plus Pari- passu charge Market value for pari-passu charge assets Market value for assets charged on exclusive basis Carrying/ book value for exclusive charge assets where market value is not ascertainable or applicable Carrying value/ book value for pari. passu charge assets where market value is not ascertainable or applicable Total value (K + L + M + N) Relating to Column F - - - 2,477.05 - - - 63.034.96 349.79 757.25 452.88 1,992.05 69,063.98 FRN • 107122 W100672 MUMBAI AC - - - - - - .. - - - - - - 39.613.70 - 15,748.77 2,477.05 122,036.78 - - 63,034.96 349.79 757.25 452.8
FRN
107122W I s W100672 MUMBAI ACCT Manish Singhania Partner Membership No.: 155411 ICAI UDIN: 25155411BMKXSX2397 Umesh S. Abhyankar Partner Membership No.: 113053 ICAI UDIN: 25113053BMONLN1837 p,S3TE c.D ed Acc, SHRIRAM FINANCE LIMITED CIN: L6519ITN1979PLC007874 Regd. Office: Sri Towers, 14A, South Phase, Industrial Estate, Guindy, Chennai - 600 032, Tamil Nadu. Tel. No: +91 44 4852 4666, Fax: +91 44 4852 5666. Website-www.Shriramlinance.in, email-secretarial@shriramlinance.in STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2025 Particulars Sr. No. Revenue from operations Interest income (i) (ii) Dividend income (iii) Rental income Fees and commission income (iv) (v) Net gain on fair value changes (vi) Net gain on derecognition of financial instruments under amortised cost category (vii) Other operating income (I) Total revenue front operations (II) Other income (III) Total income (I+11) Impairment on financial instruments Expenses Finance costs (i) (i
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