Integrated Filing — IndAS



General information about company
Scrip Code 543712
NSE Symbol AFSL
MSEI Symbol NOTLISTED
ISIN INE00ZE01026
Name of company Abans Financial Services Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Other Financial services
Start date and time of board meeting 07-Aug-2025   16:32:00
End date and time of board meeting 07-Aug-2025   17:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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? No
Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue 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.
1 Income
Revenue from operations 7643000
Other income 32000
Total income 7675000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 22184000
(e) Finance costs 30000
(f) Depreciation, depletion and amortisation expense 165000
(f) Other Expenses
1 Other Expenses 4266000 4266000
Total other expenses 4266000
Total expenses 26645000
3 Total profit before exceptional items and tax -18970000
4 Exceptional items 0
5 Total profit before tax -18970000
6 Tax expense
7 Current tax 0
8 Deferred tax -4696000
9 Total tax expenses -4696000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations -14274000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period -14274000
17 Other comprehensive income net of taxes -45000
18 Total Comprehensive Income for the period -14319000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total 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
21 Details of equity share capital
Paid-up equity share capital 101159000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.28
Diluted earnings (loss) per share from continuing operations -0.28
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.28
Diluted earnings (loss) per share from continuing and discontinued operations -0.28
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Abans Financial Services Limited n(Formerly known as Abans Holdings Limited) nNotes to the unaudited standalone financial results for the quarter ended June 30, 2025: n1. The above unaudited financial results have been prepared in accordance with regulation 33 of SEBI (Listing Obligations and nDisclosure Requirements) Regulations, 2015 read with SEBI circular CIR/CFD/FAC/62/2016 dated 5th July, 2016. n2. The above unaudited financial results are prepared to comply in all material respect in accordance with Indian Accounting nStandard (Ind AS) notified under Section 133 of the Companies Act, 2013, read with relevant rules issued there under. nThese unaudited standalone financial results were recommended by the Audit Committee and were approved in the nMeeting of Board of Directors held on August 07, 2025. n3. During the quarter ended June 30, 2025, the company has allotted 3,500 equity shares (Face value of Rs. 2/- each) npursuant to the exercise of options granted under Employee Stock Option Scheme - 2023. n4. As per Ind AS 108 ‘Operating Segments’, Segment has been disclosed in consolidated financial results, hence no separate ndisclosure has been given in standalone financial results of the company. n5. On April 15, 2025 the Company has subscribed to the rights issue of Abans Capital Private Limited and acquired 327 equity nshares at Rs. 12,90,000 per share aggregating to Rs. 4,218.30 lakhs. n6. The information contained in this statement shall also be available on Company’s Website www.abansfinserv.com and also non the website of the Stock Exchanges viz. BSE Limited -www.bseindia.com. and National Stock Exchange of India Limited n- www.nseindia.com n7. Figures are regrouped, rearranged and reclassified wherever necessary. Figures are rounded off to the nearest INR value in nLakhs. n8. The figures for quarter ended March 31, 2025 are balancing figures between the audited figures of the full financial year nand the limited reviewed year-to-date figures upto the third quarter of the financial year. nPlace: Mumbai



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation of financial statements of branch -60000 -60000
2 Tax relating to items that will be reclassified to profit or loss 15000 15000
Total Amount of items that will be reclassified to profit and loss -45000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -45000