BSEResult2d ago · 27 Jul 2026, 05:51 pm
Financial Results for quarter ended June 30, 2026
Home First Finance Company India Ltd · 543259
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Home First Finance Company India Ltd has announced its financial results for the quarter ended June 30, 2026, with the Board of Directors approving the Reviewed Financial Results. The company has also submitted a Limited Review Report by its joint statutory auditors, B S R & Co. LLP and Batliboi & Purohit, Chartered Accountants.
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Home First Finance Company India Ltd - 543259 - Results - Financial Results For Quarter Ended June 30, 2026
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HFFCIL/BSE/NSE/EQ/49/2026-27 Date: 27-07-2026
To, To,
BSE Limited, The National Stock Exchange of India Limited,
Department of Corporate Services, The Listing Department,
Phiroze Jeejeebhoy Towers, Bandra Kurla Complex,
Dalal Street, Mumbai- 400001. Mumbai- 400 051.
Scrip Code- 543259 Scrip Symbol- HOMEFIRST
Sub: Outcome of the Board Meeting held on Monday, July 27, 2026 and submission of Reviewed Financial Results for
the quarter ended June 30, 2026.
Dear Sir / Madam,
In terms of provision of Regulation 30 read with Part A of Schedule III and other applicable regulations, if any, of the SEBI
(Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time (“SEBI Listing
Regulations”), this is to inform you that the Board of Directors of the Company (“Board”) at its Meeting held today i.e.
Monday, July 27, 2026, has inter-alia, considered and approved the following matter:
1. Financial Results for the quarter ended June 30, 2026:
Pursuant to Regulation 33 of SEBI Listing Regulations, the Board has approved the Reviewed Financial Results of the Company
for the quarter ended June 30, 2026;
A copy of the said Financial Results along with the Limited Review Report (with unmodified opinion on the Financial Results)
issued by M/s. B S R & Co. LLP, Chartered Accountants (Firm Registration No. 101248W/W-100022) and M/s. Batliboi &
Purohit, Chartered Accountants (Firm Registration No. 101048W), the Joint Statutory Auditors of the Company is enclosed
herewith. (Annexure-1)
Please note that the said Board Meeting commenced at 2.00 P.M. and concluded at 5:05 P.M.
In pursuance of SEBI (Prohibition of Insider Trading) Regulations, 2015 and the Company’s Code of Conduct, the trading
window for designated persons and their immediate relatives will open on July 30, 2026.
Kindly take the same on record.
For Home First Finance Company India Limited
Shreyans Bachhawat
Company Secretary, Compliance Officer and Head – Legal
ACS NO: 26700
BSR & Co.LLP Batliboi & Purohit
Chartered Accountants Chartered Accountants
14th Floor, Central B Wing and North C Wing National Insurance Building, 27 Floor
Nesco IT Park 4, Nesco Center D N Road, Fort
Western Express Highway Mumbeai - 400001
Goregaon (East), Mumbai — 400 063, India
Limited Review Report on unaudited financial results of Home First Finance Company India Limited
for the quarter ended 30 lune 2026 pursuant to Regulation 33 of Securities and Exchange Board of
India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended
To the Board of Directors of Home First Finance Company India Limited
1. We have reviewed the accompanying Statement of unaudited financial results of Home First
Finance Company India Limited {hereinafter referred to as “the Company”} for the quarter ended
30 June 2026 ("the Statement”).
2. This Statement, which is the responsibility of the Company’s management and approved by its
Board of Directors, has heen prepared in accordance with the recognition and measurement
principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” {“Ind AS 347),
prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally
accepted in india and in compliance with Regulation 33 of the Securities and Exchange Board of
India {Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended {“Listing
Regulations”). Our responsibility is to issue a report on the Statement based on our review.
3. We conducted our review of the Statement in accordance with the Standard on Review
Engagements (SRE} 2410 “Review of Interim Financial Information Performed by the Independent
Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. A review of interim
financial information consists of making inquiries, primarily of persons responsible for financial and
accounting matters, and applying analytical and other review procedures. A review is substantially
less in scope than an audit conducted in accordance with Standards on Auditing and consequently
does not enable us to obtain assurance that we would become aware of all significant matters that
might be identified in an audit. Accordingly, we do not express an audit opinion.
4. Figures for the three months ended 31 March 2026 as reported in the Statement are the balancing
figures between audited figures in respect of the full previous financial year and the published year
to date figures up to the third quarter of the previous financial year. The figures up to the end of
the third quarter of previous financial year had only been reviewed and net subjected to audit.
5. Based on our review conducted as above, nothing has come to our attention that causes us to
helieve that the accompanying Statement, prepared in accordance with the recognition and
measurement principles laid down in the aforesaid Indian Accounting Standard and other
accounting principles generally accepted in India, has not disclosed the information required to be
disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to
be disclosed, or that it contains any material misstatement.
14th Fioor,
2 Cen! "ol i Wing and
Noetry € Whing,
IT sk
BSR&Co. LLP Batliboi & Purohit
Limited Review Report {Continued)
Home First Finance Company India Limited
6. The financial results of the Company for the year ended 31 March 2026 were audited by one of the
current joint auditors, B SR & Co. LLP, Chartered Accountants, whose report dated 6 May 2026 had
expressed an unmodified opinion. The financial results of the Company for the quarter ended
30 june 2025 were reviewed by one of the current joint auditors, B S R & Co. LLP, Chartered
Accountants, whose report dated 25 July 2025 had expressed an unmoedified conclusian.
ForBSR & Co. LLP For Batliboi & Purohit
Chartered Accountants Chartered Accountants
Firm’s Registration No.: 101248wW/W-100022 Firm’s Registration No.:101048W
e fiaw» :
Siddifartha Guha N. S. Gaur
Partner Partner
Membership No.: 124042 Membership No.: 137138
UBIN: 26124042XUXKAT8687 UDIN: 26137138XXJTXB7354
Place: Mumbai Place: Mumbai
Date: 27 July 2026 Date: 27 July 2026
14th Fipor, ™
Centre! B Wing aod
Noeth © 't ng,
Mesen T Parkd
Nesco Center,
eestel Express Highway,
Gorenan (Easl),
. Murmibi - 409 063
Home First Finance Company india Limited
Registered office: 511, Acme Plaza, Andheri-Kurla Road, Andheri (East], Mumbai 400059
CIN: L65990MH2010PLC240703
Statement of financial results for the quarter ended 30 June 2026 {Rs. in million, except per share data)
Revenue from operations
{i) (Interestincome 4,619.67 4,317.32 3,943.79 16,640.19
(i} [Fees and commission income 234.21 220,46 192.55 827.40
[iii) [Net gain on fair value changes 141.14 57.88 138.81 493.37
liv) [Net gain on derecognition of financial instruments under
amortised cost category 364.86 358.22 247.08 1,121,59
(v} |Other operating income 20.23 2022 13.91 63.34
1) |Tetal revenue from operations 5,380.11 5,014.10 4,536.14 19,145.89
{il} |Other income 18.30 33.25 16.51 81.33
(11} [Total income (I+1) 5,398.41 5,047.35 4,552.65 18,227.22
Expenses
{i} [Finance costs 208446 1,953.21 2,002.82 7,923.22
{ii} |Impairment on financial instruments 158.98 157.85 116.80 568.78
(iii) |Employee benefits expense 762.32 649.21 603.65 2,487.02
{iv) |Depreciation and amortisation 53.04 50.59 43.85 189.02
{v} |Other expenses 263.26 284.19 220.56 981.64
() |Total expenses 3,322.06 3,005.45 2,987.68 12,149.68
{v} |Profit before tax {{ll-IV) 2,076.35 1,951.80 1,564,97 7,077.54
[Vl [Tax expense:
- Current tax 500.2¢ 453.01 381.02 1,663.31
- Deferred tax {22.45) 4.44 {4.96) 10.40
Total tax expense A77.84 457.45 376.06 1,673.71
{vll) |Profit after tax [V-vi} 1,598.51 1,494.45 1,188.91 5,403.83
{VIll} |Other comprehensive income
(A) ttems that will not be reclassified to profit or loss
(i} Remeasurements of the defined benefit plans (3.24) 5.38 {1.21} c.31
{ii) [Income tax relating to items that
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