Hero FinCorp Limited (Hero Fincorp) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
Primex-40
Hero FinCorp Limited

Hero Fin Corp Limited Consolidated Balance Sheet (Rs in Crores)

Particular	March 31, 2025	March 31, 2024
Financial Assets
Cash and cash equivalents	1,964.60	98.78
Bank balance other than cash and cash equivalents	67.4	59.07
Derivative financial instruments	114.91	133.72
Trade receivables	27.4	10.07
Loans	53,815.30	49,880.47
Investments	2,556.14	1,895.96
Other financial assets	355.28	186.86
Non-Financial Assets
Current tax assets	165.65	155.54
Deferred tax assets	463.53	369.02
Property, plant and equipment	172.19	181
Capital work in progress	1.55	-
Right-of-use assets	112.47	118.27
Intangible assets under development	18.15	0.75
Other intangible assets	73.66	27.17
Other non-financial assets	134.16	87.98
Total Assets	60,042.39	53,204.66
Financial Liabilities
Trade payables:
Total outstanding dues of micro and small enterprises	4.91	0.73
Total outstanding dues of creditors other than above	527.24	438.27
Debt securities	7,174.74	6,703.72
Borrowings (other than debt securities)	40,782.99	35,840.39
Subordinated liabilities	4,996.91	3,625.37
Lease liabilities	123.87	127.24
Other financial liabilities	498.92	511.33
Non-Financial Liabilities
Current tax liabilities	10.05	40.85
Deferred tax liabilities	5.05	-
Provisions	75.68	69.86
Other non-financial liabilities	81.27	74.87
Equity
Equity share capital	127.41	127.31
Other equity	5,625.74	5,638.66
Non-controlling interests	7.61	6.06
Total Liabilities and Equity	60,042.39	53,204.66

Hero Fin Corp Limited Consolidated Profit & Loss Statement (Rs in Crores)

Particular	March 31, 2025	March 31, 2024
Revenue from operations
Interest income	8,588.67	7,479.38
Dividend income	0.02	0.71
Profit on sale of investments	44.62	64.7
Gain on derecognition of financial instruments under amortised cost category	134.82	21.28
Insurance commission	185.53	113.99
Others charges	879.07	610.84
Other income	70.6	68.82
Total income	9.903.33	8.359.72
Expenses
Finance costs	3,827.71	3,097.36
Net loss on fair value changes	302.8	338.52
Impairment on financial instruments	2,884.09	1,722.39
Employee benefits expenses	729.84	692.71
Depreciation and amortization	95.97	65.96
Other expenses	1,806.83	1,482.23
Total expenses	9.647.24	7.399.17
Profit before tax	256.09	960.55
Current tax	226.45	307.46
Deferred tax charge	-80.31	16.04
Profit/ (loss) after tax	109.95	637.05
Other comprehensive income/ (loss)
Items that will not be reclassified to profit or loss:
Remeasurement of gains / (losses) on defined benefit plans	6.19	-1.43
Income tax relating to items that will not be reclassified to profit or loss	-1.56	0.44
Items that may be reclassified to profit or loss:
Cash flow hedge reserve	-42.33	-33.38
Income tax relating to items that may be reclassified to profit or loss	10.71	8.46
Other comprehensive loss for the year, net of tax	-26.99	-25.91
Total comprehensive income for the year, net of tax	82.96	611.14
Profit/ (loss) for the period/ year attributable to
Owners of the Company	109.49	636.78
Non-controlling interests	0.46	0.27
Other comprehensive income/ (loss) for the period/ year, net of tax, attributable to
Owners of the Company	-26.98	-25.91
Non-controlling interests	-0.01	0
Total comprehensive income/ (loss) for the period/ year, net of tax, attributable to
Owners of the Company	82.51	610.86
Non-controlling interests	0.45	0.28
Earnings per equity share
Basic	8.63	0.04
Diluted	8.62	49.94

Hero Fin Corp Limited Consolidated Cash Flow Statement (Rs in Crores)

Particular	March 31, 2025	March 31, 2024
Cash flow from operating activities Profit before tax	256.09	960.55
Adjustments for:
Interest income	-8,587.01	-7,477.66
Interest on income tax refund	-5.36	-
Finance costs	3,827.73	3,097.36
Depreciation and amortization	95.97	65.96
Impairment on financial instruments	2,884.10	1,722.40
Dividend income from investments	-0.02	-0.71
Discount on commercial paper	-	11.15
Employee share based payment expense	27.81	19.28
Net loss on sale of property, plant and equipment	1.6	0.74
Net gain on modification of lease	-3.75	-
Gain on derecognition of financial instruments underamortised cost category	-134.82	-21.28
Net loss on fair value changes	302.8	338.52
Profit on sale of investments	-44.62	-64.7
Cash inflow from interest on loans	8,264.10	7,218.91
Cash inflow from interest on fixed deposits	12.31	8.93
Cash outflow towards finance costs	-3,920.22	-2,810.19
Operating profit before working capital changes	2,976.71	3,069.26
Working capital adjustments:
Increase in trade receivables	-17.33	-8.77
Increase in loans	-6,606.29	-11,580.68
Increase in bank balance other than cash and cash equivalents	-6.98	-18.46
(Increase)/ decrease in other financial assets	-39.75	18.92
Increase in other non financial assets	-50.01	-16.54
Decrease in other financial liabilitie	-19.72	-395.06
Increase/ (decrease) in trade payables	93.32	-54.38
Increase in other non financial liabilities	6.39	8.88
Increase in provisions	12	13.78
Income tax paid	-262	-275.78
Net cash used in operating activities	-3,913.66	-9,238.83
Cash flow from investing activities:
Purchase of property, plant and equipment and intangible assets	-43.96	-142.65
Purchase of other intangible assets and intangible assets under development	-76.01	-18
Proceeds from sale of property, plant and equipment	4.09	4.28
Dividend received	0.02	0.71
Interest received on investments	114.05	114.14
Purchase of investments	-12,877.44	-14,832.31
Sale of investments	12,286.10	14,744.04
Net cash used in investing activities	-593.15	-129.79
Cash flow from financing activities:
Proceeds from issue of equity shares	7.27	-
Proceeds from conversion of partly paid equity shares to fully paid	-	0.02
Proceeds from issue of equity shares of subsidiary to Non-controlling interest	-	0.61
Share issue expenses paid	-	-0.25
Proceeds from issue of debt securities	9,572.05	5,349.00
Repayment of debt securities	-8,989.10	-5,623.76
Proceeds from issue of borrowings	24,671.56	23,907.37
Repayment of borrowings	-19,744.50	-14,785.74
Proceeds from issue of subordinated liabilities	1,085.00	55.07
Repayment of lease liability	-42.34	-34.61
Dividend paid on equity shares	-127.31	-102.94
Dividend paid on compulsorily convertible preference shares	-60	-47.51
Net cash generated from financing activities	6,372.63	8,717.26
Cash and cash equivalents at the beginningof the year	98.78	750.14
Cash and cash equivalents at the end of the year	1,964.60	98.78