CSL Finance Q2FY27 PAT Rs 24.95 cr, revenue Rs 77.35 cr

What the numbers show

• Net margin was 32.26% of revenue, down 606 bps from 38.32%.

• Basis: Standalone statement of financial results (quarterly financial snapshot)

• Period reported: Quarter ended 30 September 2026 (Q2FY27)

• Prior period: Quarter ended 30 September 2025 (Q2FY26)

• Revenue: Rs 77.35 cr in Q2FY27 vs Rs 63.83 cr in Q2FY26

• Interest income: Rs 70.10 cr in Q2FY27 vs Rs 59.21 cr in Q2FY26

• Profit before tax (PBT): Rs 35.01 cr in Q2FY27 vs Rs 28.85 cr in Q2FY26

• Profit after tax (PAT): Rs 24.95 cr in Q2FY27 vs Rs 24.46 cr in Q2FY26

• Bad debts written off: Rs 2.05 cr in Q2FY27 vs Rs 1.30 cr in Q2FY26

• Bad debts recovered: Rs 1.44 cr in Q2FY27 vs Rs 1.98 cr in Q2FY26

• Loans and advances (before ECL provision): Rs 1,572.42 cr in Q2FY27 vs Rs 1,287.15 cr in Q2FY26

• Net worth: Rs 640.03 cr in Q2FY27 vs Rs 574.82 cr in Q2FY26

• Total liabilities: Rs 985.32 cr in Q2FY27 vs Rs 809.89 cr in Q2FY26

• Borrowings: Rs 962.90 cr in Q2FY27 vs Rs 795.10 cr in Q2FY26

• Gross NPA: 0.51% in Q2FY26; 1.13% in Q2FY27

• Net NPA: 0.39% in Q2FY26; 0.71% in Q2FY27

• Debt to equity ratio: 1.38 in Q2FY26; 1.50 in Q2FY27

• CAR: 44.73% in Q2FY26; 40.87% in Q2FY27

• ROA*: 7.22% in Q2FY26; 6.30% in Q2FY27

• ROE*: 17.02% in Q2FY26; 14.86% in Q2FY27

• Book value per share: 252.31 in Q2FY26; 284.62 in Q2FY27

All figures above are taken from the quarterly financial snapshot in the investor presentation, which reflects the standalone statement of financial results for Q2FY27 and the corresponding quarter Q2FY26.

Revenue for the quarter ended 30 September 2026 increased to Rs 77.35 cr from Rs 63.83 cr in the same quarter last year, with interest income rising to Rs 70.10 cr from Rs 59.21 cr over the same period, as per the quarterly financial snapshot. PBT moved up to Rs 35.01 cr in Q2FY27 from Rs 28.85 cr in Q2FY26, while PAT was Rs 24.95 cr versus Rs 24.46 cr a year earlier.

Loans and advances (before ECL provision) expanded to Rs 1,572.42 cr in Q2FY27 from Rs 1,287.15 cr in Q2FY26, alongside an increase in borrowings to Rs 962.90 cr from Rs 795.10 cr and total liabilities to Rs 985.32 cr from Rs 809.89 cr. Net worth rose to Rs 640.03 cr in Q2FY27 from Rs 574.82 cr in Q2FY26, and book value per share increased to 284.62 from 252.31.

On asset quality and capital metrics, gross NPA was 1.13% in Q2FY27 compared with 0.51% in Q2FY26, and net NPA was 0.71% versus 0.39% over the same period, according to the quarterly financial snapshot. The debt to equity ratio moved to 1.50 in Q2FY27 from 1.38 in Q2FY26, while the capital adequacy ratio (CAR) was 40.87% in Q2FY27 against 44.73% in Q2FY26. The company also reported ROA of 6.30% and ROE of 14.86% for Q2FY27, compared with 7.22% and 17.02% respectively in Q2FY26; these are marked as annualised figures in the snapshot.