CSL Finance Reports Q2 Profit and Introduces New Employee Stock Option Plan

CSL Finance Limited , a company primarily engaged in providing loans to Small and Medium Enterprises (SMEs) and other enterprises, has announced its unaudited financial results for the quarter and half-year ended September 30, 2025, along with significant changes to its employee stock option plans.

Financial Performance

The company reported a profit after tax of Rs 1,487.73 lacs for the quarter ended September 30, 2025. This performance comes amidst a backdrop of steady growth in the company's asset base over the years.

Key Financial Metrics

As of September 30, 2025, CSL Finance's financial position showed:

Metric	Amount (in Rs lacs)
Total Assets	1,39,069.06
Loans	1,27,207.81

Balance Sheet Highlights

The company's balance sheet has shown significant growth over the past few years:

Metric	Current Year (2025-03)	1 Year Ago (2024-03)	3 Years Ago (2023-03)	5 Years Ago (2021-03)
Total Assets	1,245.1 crore	985.3 crore	778.7 crore	347.5 crore
Current Assets	91.0 crore	67.2 crore	46.9 crore	22.0 crore
Total Equity	541.6 crore	474.8 crore	362.5 crore	259.2 crore

The data indicates a substantial growth in the company's asset base, with total assets increasing by 258.30% over the past five years.

Employee Stock Option Plans

In a significant move for its employees, the Board of CSL Finance has approved the implementation of a new CSL Employee Stock Option Plan 2025 through the Trust Route. Concurrently, the company has decided to wind up its existing CSL Employee Stock Option Scheme 2016, with no further grants to be made under the old scheme.

This transition in employee stock option plans may be aimed at aligning employee incentives with the company's long-term growth strategy and enhancing employee retention.

Business Focus

CSL Finance continues to focus on providing financial support to Small and Medium Enterprises and other enterprises. The substantial loan portfolio of Rs 1,27,207.81 lacs underscores the company's commitment to this sector, which is often considered the backbone of economic growth.

As CSL Finance navigates through the evolving financial landscape, its focus on SME lending, coupled with strategic changes in employee incentives, may position the company for continued growth in the coming years.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
+1.83%	+4.41%	-2.92%	-9.67%	-12.04%	+18.64%

CSL Finance Limited (NSE: CSLFINANCE, BSE: 530067) has reported strong growth in its Assets Under Management (AUM) for the quarter ended September 30. The company's latest quarterly update reveals significant progress in various financial metrics.

AUM Growth and Portfolio Mix

CSL Finance witnessed a year-over-year AUM growth of 27.40%, reaching approximately INR 1,380.00 crore. This marks a substantial increase from INR 1,083.00 crore reported in the same quarter of the previous year. The AUM includes a Direct Assignment (DA) of INR 88.00 crore, up from INR 42.00 crore in the previous year.

The company's portfolio mix stands at 67:33 (Wholesale Lending : SME), showing a slight shift from the 68:32 ratio observed at the end of the previous quarter.

Financial Activities and Liquidity

During the quarter, CSL Finance demonstrated active financial management:

Fresh debt of INR 134.53 crore was availed from existing banks and financial institutions.
Two new lenders were onboarded, while five existing lenders provided additional term loans.
New loan disbursements reached INR 290.00 crore, with collections amounting to INR 228.00 crore.

The company maintains a strong liquidity position with a surplus of approximately INR 140.00 crore, including undrawn sanctions of INR 35.00 crore.

Capital Adequacy and Financial Stability

CSL Finance continues to maintain a robust capital structure, reporting a Capital Adequacy Ratio (CAR) of approximately 43% for the quarter. This well-capitalized position indicates the company's financial stability and its capacity to absorb potential losses.

Management Commentary

Rohit Gupta, Managing Director of CSL Finance Limited, signed off on the quarterly update, highlighting the company's performance and financial position. The management's focus on maintaining a strong liquidity surplus and a healthy capital adequacy ratio reflects a prudent approach to growth and risk management.

It's important to note that the financial figures are provisional and subject to limited review by the company's statutory auditors.

CSL Finance Limited, with its registered office in New Delhi and corporate office in Noida, continues to demonstrate resilience and growth in the non-banking financial sector. Investors and stakeholders can access more detailed information on the company's website at www.cslfinance.in .