CSL Finance Limited has closed its trading window for designated persons, connected persons, and their immediate relatives effective July 1, 2026. The restriction will remain in force until 48 hours after the declaration of the unaudited financial results for the quarter ended June 30, 2026. This measure is in compliance with the Company's Code of Conduct for Prevention of Insider Trading adopted under SEBI (Prohibition of Insider Trading) Regulations, 2015.

The closure prohibits trading in the company's securities by all insiders during this period to prevent potential misuse of unpublished price-sensitive information. The specific date for the board meeting to consider and approve the unaudited financial results for the quarter ended June 30, 2026, will be communicated in due course.

The notification was signed by Preeti Gupta, Company Secretary & Compliance Officer, on June 23, 2026. The company has informed the National Stock Exchange of India Limited and BSE Limited regarding this development.

CSL Finance reported a 19.4% rise in net profit to ₹861.02 crore for the financial year ended March 31, 2026, compared to ₹720.93 crore in the previous year. The non-banking financial company's total income increased to ₹2,570.21 crore from ₹2,160.43 crore in FY25, primarily driven by a growth in interest income. The board of directors has recommended a total dividend of 100%, comprising a 30% regular dividend and a 70% special dividend, subject to shareholder approval at the upcoming Annual General Meeting.

Interest income for the year grew to ₹2,418.16 crore from ₹1,990.96 crore in the prior year. The company's profit before tax stood at ₹1,121.05 crore, up from ₹968.81 crore in FY25. Expenses for the year totaled ₹1,447.43 crore, an increase from ₹1,191.62 crore, largely due to higher finance costs and employee benefit expenses. Basic earnings per share for the year improved to ₹37.80 from ₹31.64 in the previous year.

Financial Performance

The company's assets under management, represented by its loan book, expanded to ₹1,37,393.81 crore as of March 31, 2026, from ₹1,14,417.64 crore a year earlier. Borrowings increased to ₹85,416.72 crore from ₹69,295.84 crore, reflecting the growth in lending activities. The net cash generated from financing activities was ₹7,017.87 crore, while net cash used in operating activities was ₹5,664.51 crore.

Exceptional Items and Disclosures

The financial results for the quarter and year ended March 31, 2026 include an exceptional item of ₹17.32 lakh. This amount represents a past period employee benefit liability arising from the implementation of the New Labour Codes, which became effective on November 21, 2025. The company has recognized a related deferred tax asset for this liability. The final impact is subject to the notification of State Rules and the finalization of the regulatory framework.

Auditor's Report and Compliance

The financial results were audited by S.R. Dinodia & Co. LLP, Chartered Accountants. In their report, the auditors stated that the results give a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting Standards and other accounting principles generally accepted in India. The report also noted that the financial results include the balancing figures between the audited full-year figures and the published unaudited year-to-date figures up to the third quarter.