CSL Finance Limited
CSL Finance Limited, a non-banking financial company, provides SME and wholesale loaning businesses in India. It offers structured finance for real estate developers, such as loans against property and securities; loan for small builders, including construction finance, refinance and inventory funding, and partner with developers; corporate loans, which include construction linked disbursal plan … Read more
CSL Finance Limited (CSLFINANCE) - Net Assets
Latest net assets as of September 2025: ₹5.81 Billion INR
Based on the latest financial reports, CSL Finance Limited (CSLFINANCE) has net assets worth ₹5.81 Billion INR as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₹13.91 Billion) and total liabilities (₹8.10 Billion). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₹5.81 Billion |
| % of Total Assets | 41.76% |
| Annual Growth Rate | 17.3% |
| 5-Year Change | 108.97% |
| 10-Year Change | 450.63% |
| Growth Volatility | 12.37 |
CSL Finance Limited - Net Assets Trend (2008–2025)
This chart illustrates how CSL Finance Limited's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for CSL Finance Limited (2008–2025)
The table below shows the annual net assets of CSL Finance Limited from 2008 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-03-31 | ₹5.42 Billion | +14.07% |
| 2024-03-31 | ₹4.75 Billion | +30.98% |
| 2023-03-31 | ₹3.63 Billion | +12.76% |
| 2022-03-31 | ₹3.21 Billion | +24.04% |
| 2021-03-31 | ₹2.59 Billion | +11.46% |
| 2020-03-31 | ₹2.33 Billion | +10.36% |
| 2019-03-31 | ₹2.11 Billion | +14.92% |
| 2018-03-31 | ₹1.83 Billion | +60.53% |
| 2017-03-31 | ₹1.14 Billion | +16.12% |
| 2016-03-31 | ₹983.69 Million | +15.31% |
| 2015-03-31 | ₹853.10 Million | +10.30% |
| 2014-03-31 | ₹773.42 Million | +10.65% |
| 2013-03-31 | ₹699.00 Million | +6.76% |
| 2012-03-31 | ₹654.75 Million | +16.99% |
| 2011-03-31 | ₹559.66 Million | +7.85% |
| 2010-03-31 | ₹518.95 Million | +14.52% |
| 2009-03-31 | ₹453.13 Million | +26.13% |
| 2008-03-31 | ₹359.25 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to CSL Finance Limited's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 960.4% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (March 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₹2.69 Billion | 49.66% |
| Common Stock | ₹224.56 Million | 4.15% |
| Other Comprehensive Income | ₹1.23 Billion | 22.64% |
| Other Components | ₹1.28 Billion | 23.56% |
| Total Equity | ₹5.42 Billion | 100.00% |
CSL Finance Limited Competitors by Market Cap
The table below lists competitors of CSL Finance Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Thachang Green Energy PCL
BK:TGE
|
$19.61 Million |
|
Organto Foods Inc
PINK:OGOFF
|
$19.62 Million |
|
SAN LEON ENERGY EO -01
F:SZX1
|
$19.63 Million |
|
Ogunsen AB Series B
ST:OGUN-B
|
$19.63 Million |
|
Goal Acquisitions Corp
PINK:PUCK
|
$19.61 Million |
|
Fleming Properties AB
ST:FLMNG
|
$19.60 Million |
|
Tamawood Ltd
AU:TWD
|
$19.60 Million |
|
Ege Seramik Sanayi ve Ticaret AS
IS:EGSER
|
$19.60 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in CSL Finance Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 4,748,271,000 to 5,416,467,000, a change of 668,196,000 (14.1%).
- Net income of 720,927,000 contributed positively to equity growth.
- Dividend payments of 56,957,000 reduced retained earnings.
- New share issuances of 2,141,000 increased equity.
- Other comprehensive income increased equity by 1,190,877,000.
- Other factors decreased equity by 1,188,792,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₹720.93 Million | +13.31% |
| Dividends Paid | ₹56.96 Million | -1.05% |
| Share Issuances | ₹2.14 Million | +0.04% |
| Other Comprehensive Income | ₹1.19 Billion | +21.99% |
| Other Changes | ₹-1.19 Billion | -21.95% |
| Total Change | ₹- | 14.07% |
Book Value vs Market Value Analysis
This analysis compares CSL Finance Limited's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 1.05x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 8.26x to 1.05x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2008-03-31 | ₹29.91 | ₹247.00 | x |
| 2009-03-31 | ₹37.73 | ₹247.00 | x |
| 2010-03-31 | ₹43.20 | ₹247.00 | x |
| 2011-03-31 | ₹49.45 | ₹247.00 | x |
| 2012-03-31 | ₹58.87 | ₹247.00 | x |
| 2013-03-31 | ₹49.76 | ₹247.00 | x |
| 2014-03-31 | ₹55.38 | ₹247.00 | x |
| 2015-03-31 | ₹60.73 | ₹247.00 | x |
| 2016-03-31 | ₹70.03 | ₹247.00 | x |
| 2017-03-31 | ₹81.32 | ₹247.00 | x |
| 2018-03-31 | ₹108.25 | ₹247.00 | x |
| 2019-03-31 | ₹114.22 | ₹247.00 | x |
| 2020-03-31 | ₹126.56 | ₹247.00 | x |
| 2021-03-31 | ₹141.20 | ₹247.00 | x |
| 2022-03-31 | ₹170.33 | ₹247.00 | x |
| 2023-03-31 | ₹169.98 | ₹247.00 | x |
| 2024-03-31 | ₹212.07 | ₹247.00 | x |
| 2025-03-31 | ₹235.09 | ₹247.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently CSL Finance Limited utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 13.31%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 34.35%
- • Asset Turnover: 0.17x
- • Equity Multiplier: 2.30x
- Recent ROE (13.31%) is below the historical average (13.78%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2008 | 50.44% | 10.48% | 4.77x | 1.01x | ₹145.28 Million |
| 2009 | 20.72% | 17.34% | 1.18x | 1.01x | ₹48.57 Million |
| 2010 | 12.68% | 14.66% | 0.86x | 1.00x | ₹13.92 Million |
| 2011 | 14.47% | 5.23% | 2.20x | 1.26x | ₹25.04 Million |
| 2012 | 6.29% | 1.78% | 3.47x | 1.02x | ₹-24.29 Million |
| 2013 | 6.01% | 3.97% | 1.27x | 1.19x | ₹-27.86 Million |
| 2014 | 9.31% | 6.38% | 1.36x | 1.08x | ₹-5.32 Million |
| 2015 | 9.36% | 8.58% | 1.03x | 1.06x | ₹-5.42 Million |
| 2016 | 13.27% | 88.91% | 0.13x | 1.12x | ₹32.21 Million |
| 2017 | 14.37% | 40.62% | 0.27x | 1.30x | ₹49.96 Million |
| 2018 | 9.86% | 43.71% | 0.14x | 1.56x | ₹-2.59 Million |
| 2019 | 11.29% | 41.40% | 0.17x | 1.60x | ₹27.21 Million |
| 2020 | 9.66% | 37.14% | 0.18x | 1.43x | ₹-7.81 Million |
| 2021 | 10.62% | 44.82% | 0.18x | 1.34x | ₹16.08 Million |
| 2022 | 10.40% | 46.34% | 0.14x | 1.66x | ₹13.00 Million |
| 2023 | 12.59% | 39.84% | 0.15x | 2.15x | ₹93.76 Million |
| 2024 | 13.34% | 38.94% | 0.17x | 2.08x | ₹158.79 Million |
| 2025 | 13.31% | 34.35% | 0.17x | 2.30x | ₹179.28 Million |
Industry Comparison
This section compares CSL Finance Limited's net assets metrics with peer companies in the Credit Services industry.
Industry Context
- Industry: Credit Services
- Average net assets among peers: $3,765,606,084
- Average return on equity (ROE) among peers: 14.88%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| CSL Finance Limited (CSLFINANCE) | ₹5.81 Billion | 50.44% | 1.39x | $19.61 Million |
| Akme Fintrade India Ltd (AFIL) | $3.82 Billion | 8.69% | 0.77x | $14.54 Million |
| Arman Financial Services Limited (ARMANFIN) | $196.82 Million | 15.55% | 2.31x | $97.80 Million |
| Baid Finserv Limited (BAIDFIN) | $1.30 Billion | 5.85% | 1.62x | $4.85 Million |
| Capital Trust Limited (CAPTRUST) | $93.80 Million | 16.46% | 2.19x | $586.90K |
| Capri Global Capital Limited (CGCL) | $1.53 Billion | 67.12% | 0.54x | $555.03 Million |
| Cholamandalam Financial Holdings Limited (CHOLAHLDNG) | $8.02 Billion | 8.68% | 3.62x | $1.74 Billion |
| Capital India Finance Limited (CIFL) | $6.56 Billion | -6.33% | 1.73x | $2.98K |
| CP Capital Limited (CPCAP) | $5.46 Billion | 6.99% | 0.14x | $4.60 Million |
| CREDITACCESS GRAMEEN LIMITED (CREDITACC) | $6.91 Billion | 10.89% | 4.16x | $724.43 Million |