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 Consolidated
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 Multi segment
Description of single segment
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



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 Consolidated
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 18938105000
Other income 17381000
Total income 18955486000
2 Expenses
(a) Cost of materials consumed 19413692000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1315123000
(d) Employee benefit expense 153439000
(e) Finance costs 116633000
(f) Depreciation, depletion and amortisation expense 3034000
(f) Other Expenses
1 Other Expenses 172423000 172423000
Total other expenses 172423000
Total expenses 18544098000
3 Total profit before exceptional items and tax 411388000
4 Exceptional items 0
5 Total profit before tax 411388000
6 Tax expense
7 Current tax 191699000
8 Deferred tax -107234000
9 Total tax expenses 84465000
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 326923000
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 326923000
17 Other comprehensive income net of taxes 55159000
18 Total Comprehensive Income for the period 382082000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 299489000
Total profit or loss, attributable to non-controlling interests 27434000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 351215000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 30867000
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 6.46
Diluted earnings (loss) per share from continuing operations 6.46
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 6.46
Diluted earnings (loss) per share from continuing and discontinued operations 6.46
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 consolidated financial results for the quarter ended June 30, 2025: n1. The above unaudited consolidated financial results have been prepared in accordance with regulation 33 and other napplicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. n2. The above unaudited consolidated financial results are prepared to comply in all material respect in accordance with nIndian Accounting Standard (Ind AS) notified under Section 133 of the Companies Act, 2013, read with relevant rules nissued there under. These unaudited consolidated financial results were recommended by the Audit Committee and nwere approved in the Meeting 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. The Group’s operating segments are established on the basis of those components of the Group that are evaluated nregularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. nThese have been identified taking into account nature of activity, the differing risks and returns and the internal nbusiness reporting systems. n5. As on June 30,2025, the company has thirteen subsidiaries (including step down subsidiaries). n6. On April 15, 2025 the Company subscribed to the rights issue of Abans Capital Private Limited and acquired 327 nequity shares at Rs. 12,90,000 per share aggregating to Rs. 4,218.30 lakhs. n7. On August 6, 2025, the Board of Directors of Abans Broking Services Private Limited has approved Proposal of nscheme of arrangement of merger of Abans Capital Private Limited (ACPL), subsidiary of the Company, Abans nCommodities (I) Private Limited (‘ACIPL’), Abans Securities Private Limited (ASPL), Clamant Broking Services Private nLimited (CBSPL), step-down subsidiaries of the Company (hereinafter collectively referred as “Transferor ncompanies”), with Abans Broking Services Private Limited (ABSPL). n8. The Group has the following principal operating and reporting segments; viz. Fee based investment services, nPrincipal investment & Treasury and Lending & Credit solutions. The accounting policies adopted for segment nreporting are in line with the accounting policy of the Company and the Statement on Segment Reporting is as per nInd AS – 108- Operating Segments. n9. The information contained in this statement shall also be available on Company’s Website www.abansfinserv.com nand also on the website of the Stock Exchanges viz. BSE Limited -www.bseindia.com. and National Stock Exchange nof India Limited - www.nseindia.com. n10. Figures are regrouped, rearranged and reclassified wherever necessary. Figures are rounded off to the nearest INR nvalue in Lakhs. n11. The figures for quarter ended March 31, 2025 are balancing figures between the audited figures of the full financial nyear and the limited reviewed year-to-date figures upto the third quarter of the financial year. n nPlace: Mumbai nDate: August 07, 2025 n n nFor Abans Financial Services Limited n(Formerly known as Abans Holdings Limited)



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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Fee based investment services 447630000 447630000
2 Principal investment & Treasury 18444002000 18444002000
3 Lending and Credit Solutions 60591000 60591000
4 others/un allocable 3263000 3263000
Total Segment Revenue 18955486000
Less: Inter segment revenue 0 0
Revenue from operations 18955486000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Fee based investment services 228391000 228391000
2 Principal investment & Treasury 171008000 171008000
3 Lending and Credit Solutions 39026000 39026000
4 others/un allocable 2776000 2776000
Total Profit before tax 441201000
i. Finance cost 29813000 29813000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 411388000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Fee based investment services 0 0
2 Principal investment & Treasury 0 0
3 Lending and Credit Solutions 0 0
4 others/un allocable 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Fee based investment services 0 0
2 Principal investment & Treasury 0 0
3 Lending and Credit Solutions 0 0
4 others/un allocable 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
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 Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Gain/(loss) on fair valuation of quoted investments in equity shares 60795000 60795000
Total Amount of items that will not be reclassified to profit and loss 60795000
2 Income tax relating to items that will not be reclassified to profit or loss 10607000
3 Amount of items that will be reclassified to profit and loss
1 Exchange rate differences on translation of financial statements of nforeign operations 6643000 6643000
Total Amount of items that will be reclassified to profit and loss 6643000
4 Income tax relating to items that will be reclassified to profit or loss 1672000
5 Total Other comprehensive income 55159000