| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Hinduja Leyland Finance Limited |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Financial Assets |
|
|
|
Cash And Cash Equivalents |
3,725.64 |
3,182.44 |
|
Bank Balance Other Than Cash And Cash Equivalents |
3,392.83 |
500.16 |
|
Loans |
59,397.61 |
47,854.20 |
|
Investments Accounted For Using Equity Method |
31.74 |
26.81 |
|
Other Investments |
2,970.07 |
3,254.00 |
|
Derivative Financial Instruments |
426.45 |
5.31 |
|
Other Financial Assets |
1,337.61 |
920.52 |
|
Non-Financial
Assets |
|
|
|
Current Tax Assets (Net) |
70.44 |
97.39 |
|
Property, Plant And Equipment |
471.44 |
426.68 |
|
Capital Work-In-Progress |
40.40 |
36.15 |
|
Other Intangible Assets |
4.20 |
1.08 |
|
Intangible Assets Under Development |
0.50 |
- |
|
Right Of Use Assets |
81.10 |
70.41 |
|
Other Non-Financial Assets |
175.92 |
156.88 |
|
Total Assets |
72,125.95 |
56,532.03 |
|
Financial
Liabilities |
|
|
|
Derivative Financial Instruments |
- |
28.68 |
|
Trade Payables |
|
|
|
Total Outstanding Dues Of Creditors Other Than Micro
Enterprises And Small Enterprises |
62.71 |
85.26 |
|
Debt Securities |
2,400.70 |
1,362.40 |
|
Borrowings (Other Than Debt Securities) |
51,844.49 |
41,298.27 |
|
Subordinated Liabilities |
4,763.24 |
3,232.88 |
|
Other Financial Liabilities |
1,281.26 |
918.50 |
|
Non-Financial
Liabilities |
|
|
|
Provisions |
23.95 |
11.02 |
|
Deferred Tax Liabilities (Net) |
1,204.96 |
862.21 |
|
Other Non-Financial Liabilities |
39.81 |
37.94 |
|
Equity |
|
|
|
Equity Share Capital |
545.27 |
545.24 |
|
Other Equity |
9,959.56 |
8,149.63 |
|
Total
Liabilities And Equity |
72,125.95 |
56,532.03 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Revenue |
|
|
|
Interest Income |
6,681.10 |
5,364.37 |
|
Fees And Commission Income |
314.30 |
118.06 |
|
Net Gain On Fair Value Changes |
53.28 |
9.57 |
|
Net Gain On De Recognition Of Financial Instruments |
718.31 |
564.36 |
|
Rental Income |
99.89 |
77.39 |
|
Other Income |
258.46 |
146.76 |
|
Total Revenue |
8,125.34 |
6,280.51 |
|
Expenses |
|
|
|
Finance Costs |
4,286.26 |
3,540.37 |
|
Fees And Commission Expense |
189.21 |
220.51 |
|
Impairment On Financial Instruments |
1,400.53 |
651.95 |
|
Employee Benefits Expense |
563.47 |
455.62 |
|
Depreciation And Amortization Expense |
111.90 |
87.02 |
|
Others Expenses |
380.62 |
279.05 |
|
Total Expenses |
6,931.99 |
5,234.52 |
|
Profit Before
Share Of Profit Of Equity Accounted Investee And Income Tax |
1,193.35 |
1,045.99 |
|
Share Of Loss Of Equity Accounted Investee (Net Of
Income Tax) |
-6.24 |
-6.18 |
|
Profit Before
Tax And Exceptional Items |
1,187.11 |
1,039.81 |
|
Exceptional Items |
-8.64 |
- |
|
Profit Before
Tax |
1,178.47 |
1,039.81 |
|
Current Tax |
278.76 |
170.39 |
|
Deferred Tax |
28.58 |
95.62 |
|
Net Profit For
The Year |
871.13 |
773.80 |
|
Other Comprehensive
Income |
|
|
|
Items That Will Not Be Reclassified To Profit Or Loss |
|
|
|
Re Measurement Of Defined Benefit Plans |
-5.07 |
-1.95 |
|
Share Of Other Comprehensive Income Of Equity
Accounted Investees |
1.56 |
0.15 |
|
Income Tax Relating To Items That Will Not Be
Reclassified To Profit Or Loss |
0.88 |
0.45 |
|
Fair Value Gain/(Loss) On Financial Assets Carried At FVTOCI |
803.45 |
1,237.64 |
|
Effective Portion Of Loss On Designated Portion Of
Hedging Instruments In A Cashflow Hedge |
449.83 |
-21.72 |
|
Income Tax Relating To Items That Will Be Reclassified
To Profit Or Loss |
-315.45 |
-306.05 |
|
Total Comprehensive
Income |
1,806.33 |
1,682.32 |
|
Earnings Per
Equity Share |
|
|
|
Basic & Diluted |
15.98 |
14.46 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Cash Flow From
Operating Activities |
|
|
|
Net Profit Before Tax And After Share Of Profit/(Loss)
Of Equity Accounted Investee Companies |
1,178.47 |
1,039.81 |
|
Adjustments: |
|
|
|
Depreciation And Amortization Expense |
111.90 |
87.03 |
|
Profit On Disposal Of Property, Plant And Equipment (PPE) |
-0.71 |
-0.15 |
|
Profit On Sale Of Investment |
-19.51 |
-21.87 |
|
Net Loss/(Gain) On Fair Value Changes Of Investment |
-4.10 |
16.97 |
|
Finance Costs |
4,286.26 |
3,540.37 |
|
Interest Income |
-6,793.61 |
-5,355.25 |
|
Net Gain On De Recognition Of Financial Instruments |
-718.31 |
-564.36 |
|
Provision For Expected Credit Loss And Amounts Written
Off |
1,182.78 |
495.10 |
|
Impairment Loss On Other Receivables |
217.75 |
156.85 |
|
Rent Expense |
0.11 |
0.11 |
|
Share Based Payment Expense |
3.43 |
1.19 |
|
Csr Expenditure |
5.09 |
4.13 |
|
Provision For Employee Benefits |
5.67 |
2.08 |
|
Operating Cash
Flow Before Working Capital Changes |
-544.78 |
-597.99 |
|
Adjustments For
(Increase) / Decrease In Operating Assets: |
|
|
|
Loans |
-12,012.49 |
-8,631.42 |
|
Other Financial Assets |
259.38 |
250.39 |
|
Other Non-Financial Assets |
-12.20 |
-34.43 |
|
Adjustments For
Increase / (Decrease) In Operating Liabilities: |
|
|
|
Trade Payables |
-22.11 |
54.38 |
|
Other Financial Liabilities |
218.21 |
69.03 |
|
Other Non-Financial Liabilities And Provisions |
-3.05 |
3.60 |
|
Net Cash Used In
Operations Before Adjustments For Interest Received And Interest Paid |
-12,117.04 |
-8,886.44 |
|
Cash Outflow Towards Finance Cost |
-4,033.30 |
-3,352.21 |
|
Cash Inflow From Interest Income |
6,582.97 |
5,184.27 |
|
Taxes Paid (Net) |
-251.81 |
-164.12 |
|
Net Cash Used In
Operating Activities |
-9,819.18 |
-7,218.50 |
|
Cash Flow From
Investing Activities |
|
|
|
(Investment)/Redemption In Mutual Funds (Net) |
273.43 |
-1,219.10 |
|
Investment In Redeemable Non-Convertible Debentures |
-413.69 |
-367.99 |
|
Redemption Of Redeemable Non-Convertible Debentures |
263.24 |
198.67 |
|
Investment In Pass Through Securities And Government
Securities |
-484.74 |
-893.72 |
|
Redemption In Pass Through Securities, Security Receipts, Government Securities And Alternative Investment Funds |
681.50 |
944.12 |
|
Investment In Equity Shares Of Joint Venture And
Subsidiary Companies |
-10.00 |
-10.00 |
|
Bank Deposits Placed (Having Original Maturity Of More
Than Three Months) |
-3,392.80 |
-500.00 |
|
Bank Deposits Matured (Having Original Maturity Of
More Than Three Months) |
500.13 |
302.08 |
|
Purchase Of PPE, Intangibles Including Capital
Work-In-Progress And Capital Advances |
-152.80 |
-212.20 |
|
Proceeds From Disposal Of PPE |
5.83 |
0.33 |
|
Interest On Fixed Deposits |
119.23 |
21.59 |
|
Net Cash Used In
Investing Activities |
-2,610.67 |
-1,736.22 |
|
Cash Flow From Financing
Activities |
|
|
|
Proceeds From Issue Of Equity Shares Including
Securities Premium |
0.30 |
200.59 |
|
Proceeds From Long Term Borrowings |
26,721.45 |
21,070.88 |
|
Repayment Of Long Term Borrowings |
-12,949.03 |
-10,607.93 |
|
Proceeds From Working Capital Loan / Cash Credit And
Commercial Paper (Net) |
-770.13 |
-1,410.45 |
|
Share Application Money Received |
- |
0.11 |
|
Payment Of Lease Liabilities |
-29.54 |
-25.57 |
|
Net Cash
Generated From Financing Activities |
12,973.05 |
9,227.63 |
|
Net Increase In Cash And Cash Equivalents |
543.20 |
272.91 |
|
Cash And Cash Equivalents At The Beginning Of The Year |
3,182.44 |
2,909.53 |
|
Cash And Cash
Equivalents At The End Of The Year |
3,725.64 |
3,182.44 |
Summary
of the Cash Flow Statement for the years 2026 and 2025:
Cash
Flow from Operating Activities
Hinduja Leyland
Finance Limited reported net cash used in operating
activities of ₹9,819.18 crore in FY2025-26, compared with
₹7,218.50 crore in FY2024-25, indicating a significant increase in cash
absorption from core operations. Although net profit before tax and share of
profit/loss of equity-accounted investees increased from ₹1,039.81 crore to ₹1,178.47 crore, the expansion of the
loan portfolio resulted in a major cash outflow of ₹12,012.49 crore, compared with ₹8,631.42 crore in the
previous year. Finance cost payments also increased from ₹3,352.21 crore to
₹4,033.30 crore, while interest receipts increased from ₹5,184.27 crore to
₹6,582.97 crore. Higher expected credit loss provisions of ₹1,182.78 crore also
indicate increased provisioning associated with the lending portfolio. Overall,
the higher operating cash outflow was primarily attributable to substantial
deployment of funds into loans, reflecting expansion in the company 's financing
activities.
Cash
Flow from Investing Activities
The company recorded
net cash used in investing activities of ₹2,610.67
crore in FY2025-26, compared with ₹1,736.22 crore in FY2024-25,
showing a considerable increase in investment-related cash outflows. The major
contributor was ₹3,392.80 crore placed in bank
deposits with original maturity exceeding three months,
compared with ₹500 crore in the previous year. The company also invested
₹484.74 crore in pass-through securities and government securities and ₹413.69
crore in redeemable non-convertible debentures. These outflows were partly
offset by ₹681.50 crore received from redemption of various securities, ₹500.13
crore from maturity of bank deposits and ₹273.43 crore of net inflow from
mutual funds. Capital expenditure declined to ₹152.80 crore from ₹212.20 crore.
Overall, investing cash outflow increased mainly because of the significant
placement of funds in longer-term bank deposits and other financial
investments.
Cash
Flow from Financing Activities
Financing activities
generated a strong net cash inflow of ₹12,973.05
crore in FY2025-26, compared with ₹9,227.63 crore in FY2024-25.
The principal source of financing was ₹26,721.45 crore of proceeds from
long-term borrowings, substantially higher than ₹21,070.88
crore in the previous year. This was partly offset by repayment of long-term
borrowings of ₹12,949.03 crore and a net outflow of ₹770.13 crore relating to
working capital loans, cash credit and commercial paper. Equity funding was
negligible at ₹0.30 crore compared with ₹200.59 crore in FY2024-25. Therefore, the
increase in financing cash flows was largely debt-driven. The strong inflow
from borrowings enabled the company to finance the substantial cash
requirements arising from expansion of its loan portfolio and investment
activities.
Net
Increase in Cash and Cash Equivalents
Despite substantial
cash outflows from operating and investing activities, Hinduja Leyland Finance
Limited achieved a net increase in cash and cash
equivalents of ₹543.20 crore in FY2025-26, nearly double the
₹272.91 crore increase recorded in FY2024-25. Consequently, cash and cash
equivalents increased from ₹3,182.44 crore at the beginning
of the year to ₹3,725.64 crore at the end of the year. The
increase was mainly supported by the ₹12,973.05 crore financing cash inflow,
which more than compensated for the combined operating and investing cash
outflows. Thus, the company 's year-end liquidity position improved, but the
cash flow structure shows that this improvement was largely dependent on
additional long-term borrowings rather than internally generated operating
cash.
