Integrated Filing (Finance) Ind AS


Credifin Limited (formerly known as PHF Leasing Limited)

General Information
BSE Scrip code 000000
NSE Symbol*000000
MSEI Symbol *CRED
ISIN*INE405N01016
Type of companyMain Board
Class of securityEquity
Date of start of financial year01-04-2026
Date of end of financial year31-03-2027
Date of board meeting when results were approved11-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange01-08-2026
Description of presentation currencyINR
Level of roundingLakhs
Reporting TypeQuarterly
Reporting QuarterFirst quarter
Nature of report standalone or consolidatedStandalone
Whether results are audited or unaudited for the quarter endedUnaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment ReportingSingle segment
Description of single segmentCompany as a Whole
Start date of board meeting11-08-2026
Start time of board meeting15:00:00
End date of board meeting11-08-2026
End time of board meeting17:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualificationDeclaration of unmodified opinion
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?NoTextual Information(1)

Amount in (Lakhs)

Financial Results - Ind-AS
Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-04-202601-04-2026
Date of end of reporting period30-06-202630-06-2026
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
Part IBlue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1Income
Revenue from operations1,662.671,662.67
Other income127.85127.85
Total income1,790.521,790.52
2Expenses
(a)Cost of materials consumed0.000.00
(b)Purchases of stock-in-trade0.000.00
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade0.000.00
(d)Employee benefit expense500.29500.29
(e)Finance costs897.88897.88
(f)Depreciation, depletion and amortisation expense49.7149.71
(g)Other Expenses
1Impairment on Finnacial Instruments14.1914.19
2Other expenses193.22193.22
Total other expenses207.41207.41
Total expenses1,655.291,655.29
Total profit before exceptional items and tax135.23135.23
4Exceptional items0.000.00
5Total profit before tax135.23135.23
6Tax expense
7Current tax56.9856.98
8Deferred tax22.28(22.28)
9Total tax expenses34.7034.70
10Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement0.000.00
11Net Profit Loss for the period from continuing operations100.53100.53
12Profit (loss) from discontinued operations before tax0.000.00
13Tax expense of discontinued operations0.000.00
14Net profit (loss) from discontinued operation after tax0.000.00
15Share of profit (loss) of associates and joint ventures accounted for using equity method0.000.00
16Total profit (loss) for period100.53100.53
17Other comprehensive income net of taxes6.966.96
18Total Comprehensive Income for the period107.49107.49
19Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21Details of equity share capital
Paid-up equity share capital3,082.933,082.93
Face value of equity share capital1010.00
22Reserves excluding revaluation reserve
23Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations0.330.33
Diluted earnings (loss) per share from continuing operations0.330.33
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations00.00
Diluted earnings (loss) per share from discontinued operations00.00
iiiEarnings per equity share (for continuing and discontinued operations)
Basic earnings (loss) per share from continuing and discontinued operations0.330.33
Diluted earnings (loss) per share from continuing and discontinued operations0.330.33
24Debt equity ratio0.00%0
25Debt service coverage ratio0.00%0
26Interest service coverage ratio0.00%0
27Remarks for debt equity ratio
28Remarks for debt service coverage ratio
29Remarks for interest service coverage ratio
30Disclosure of notes on financial results

Amount in (Lakhs)

Other Comprehensive Income
Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-04-202601-04-2026
Date of end of reporting period30-06-202630-06-2026
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
Other comprehensive income [Abstract]
1Amount of items that will not be reclassified to profit and loss
1Remeasurement losses on defined benefit plans2.252.25
Total Amount of items that will not be reclassified to profit and loss2.252.25
2Income tax relating to items that will not be reclassified to profit or loss0.570.57
3Amount of items that will be reclassified to profit and loss
1Net gain on equity instruments degisnated at FVTOCI6.026.02
Total Amount of items that will be reclassified to profit and loss6.026.02
4Income tax relating to items that will be reclassified to profit or loss0.740.74
5Total Other comprehensive income

Amount in (Lakhs)



Details of Impact of Audit Qualification
Whether results are audited or unauditedUnaudited
Declaration of unmodified opinion or statement on impact of audit qualificationDeclaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33(3)(d) of SEBI(LODR) Regulation, 2015:The company declares that its Statutory Auditor / s have issued an Audit Report with unmodified opinion for the period on Standalone resultsYes
Sr.NoAudit firm's nameWhether the firm holds a valid peer review certificate issued by Peer Review Board of ICAICertificate valid upto
1GSA & Associates LLPYes31-03-2027

Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Sr. No.Details of the party (listed entity /subsidiary) entering into the transactionDetails of the counterpartyType of related party transactionDetails of other related party transactionValue of the related party transaction as approved by the audit committeeRemarks on approval by audit committeeValue of the related party transaction ratified by the audit committeeDate of Audit Committee Meeting where the ratification was approvedValue of transaction during the reporting periodIn case monies are due to either party as a result of the transactionIn case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investmentsDetails of the loans, inter-corporate deposits, advances or investments
NameNameRelationship of the counterparty with the listed entity or its subsidiaryOpening balanceClosing balanceNature of indebtedness (loan/ issuance of debt/ any other etc.)Details of other indebtednessCostTenureNature (loan/ advance/ intercorporate deposit/ investment)Interest Rate (%)TenureSecured/ unsecuredPurpose for which the funds will be utilised by the ultimate recipient of funds (endusage)Notes
No records available