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Earnings · Finance - Lending · Small cap

TFCI profit doubles to ₹61 cr on tax refund, lending growth

Net profit doubled to ₹61.2 crore, boosted by a ₹34 crore tax refund. Core interest income rose 29% – the real story.

2 earlier stories on Tourism Finance Corporation Of India Ltd.
Mkt cap₹3,632 cr
P/E29.41×
ROE8.53%
Debt / eq.0.71
Div yld0.75%
₹61.2 cr Net profit, double YoY, boosted by one-off tax refund

What's new

  • Net profit surged to ₹61.2 crore from ₹30.6 crore a year ago.
  • Interest income from lending grew 29% to ₹72.1 crore.
  • A ₹34 crore tax refund lifted total income to ₹115.2 crore.

Why this matters

Profit doubled, but a one-time tax refund of ₹34 crore boosted total income. Underlying lending grew 29% with asset quality pristine (net NPAs nil, full provision cover). The stock's trailing P/E of 29.4 already prices in steady earnings; the question is whether core growth can sustain without refunds.

What we're watching

  • Whether core lending momentum continues without the tax refund tailwind.
  • Any update on AUM growth trajectory – prior quarter saw 24% growth to ₹2,088 crore.
  • Shareholder approval for the common seal amendment – a procedural non-event.

The full read

Tourism Finance Corporation's Q1 net profit of ₹61.2 crore more than doubled from ₹30.6 crore a year ago, but the number comes with an asterisk. ₹34 crore of that came from interest on a tax refund – a one-time cash inflow, not recurring earnings. Strip that out, and the core lending business grew interest income a healthy 29% to ₹72.1 crore, with gross NPAs still at 0.41% and net NPAs at nil. At a trailing P/E of 29.4x, the stock already trades at a premium to many lenders, and this quarter's headline pop is partly artificial. The real test is whether loan growth – which hit 24% last quarter, per a recent rating upgrade – can keep the engine humming without tax refunds to flatter the P&L. A routine governance amendment to drop the common seal clause is a sideshow. The bond rating was just upgraded to AA-; the fundamentals are fine, but the earnings beat is less dramatic than it looks.

Questions answered

How much of the profit jump came from the tax refund?
The ₹34 crore interest on tax refund boosted total income. While the exact net profit contribution isn't broken out, the refund is a one-off item that inflated profitability beyond core lending growth.
What is the core lending performance?
Interest income from lending operations rose 29% to ₹72.1 crore, indicating solid business growth. Gross NPAs edged up slightly to 0.41% but net NPAs stayed nil with 100% provisioning.
What does the common seal amendment mean for investors?
It is a routine governance change to remove the requirement for a physical common seal, aligning with digital-era practices. It requires shareholder approval but has zero financial impact.
Is the profit level sustainable?
Not at the headline level – the ₹34 crore refund is a one-off. Excluding that, core pre-tax operating profit grew but at a slower pace. Sustainability depends on maintaining loan growth and keeping NPAs near zero.
Mentioned: ₹34 cr tax refund · Interest income ₹72.1 cr · Brickwork AA- rating
Primary source BSE · NSE · Tijori

An independent reading of the company's own disclosure — the primary filing above is the final word.

Company snapshot

Tourism Finance Corporation Of India Ltd.

NBFC
₹4,038 cr
P/E 26.20×

Latest quarter · Dec 2022

Total income₹51 cr
Net profit₹18 cr
Net margin+36.0%
EPS₹0.41

Leverage & growth

Debt / equity1.36×
Sales CAGR+4.3%
EPS CAGR+8.8%
  1. 20 Jul 2026 · 1:39 PM IST TFCI profit doubles to ₹61 cr on tax refund, lending growth
  2. 8d ago TFCI profit hits ₹61.2 cr, but tax refund did the heavy lifting
  3. 25d ago Brickwork lifts TFCI NCD rating to AA- as AUM grows 24%, NPAs stay nil