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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 09-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-02-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 09-02-2026   13:30:00
End date and time of board meeting 09-02-2026   14:35:00
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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 6,49,461.44 15,16,529.07
Other income 139.52 465.28
Total income 6,49,600.96 15,16,994.35
2 Expenses
(a) Cost of materials consumed 6,31,372.68 14,90,278.61
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3,821.91 1,388.12
(d) Employee benefit expense 1,416.65 4,284.73
(e) Finance costs 893.60 2,971.18
(f) Depreciation, depletion and amortisation expense 44.25 112.62
(f) Other Expenses
1 Other Expenses 8,468.62 6,307.39
Total other expenses 8,468.62 6,307.39
Total expenses 6,46,017.71 15,05,342.65
3 Total profit before exceptional items and tax 3,583.25 11,651.70
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,583.25 11,651.70
6 Tax expense
7 Current tax 357.78 2,260.16
8 Deferred tax (205.56) (1,493.38)
9 Total tax expenses 152.22 766.78
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 3,431.03 10,884.92
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 3,431.03 10,884.92
17 Other comprehensive income net of taxes 732.78 3,303.74
18 Total Comprehensive Income for the period 4,163.81 14,188.66
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,205.62 10,019.39
Total profit or loss, attributable to non-controlling interests 225.41 865.53
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3,877.94 13,074.03
Total comprehensive income for the period attributable to owners of parent non-controlling interests 285.87 1,114.63
21 Details of equity share capital
Paid-up equity share capital 1,013.18 1,013.18
Face value of equity share capital 2 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 6.78 21.51
Diluted earnings (loss) per share from continuing operations 6.78 21.51
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.78 21.51
Diluted earnings (loss) per share from continuing and discontinued operations 6.78 21.51
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 (Formerly known as Abans Holdings Limited) Notes to the unaudited consolidated financial results for the quarter and nine months ended December 31, 2025: 1. The above unaudited consolidated financial results have been prepared in accordance with regulation 33 and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. The above unaudited consolidated financial results are prepared to comply in all material respect in accordance with Indian Accounting Standard (Ind AS) notified under Section 133 of the Companies Act, 2013, read with relevant rules issued there under. These unaudited consolidated financial results were recommended by the Audit Committee and were approved in the Meeting of Board of Directors held on February 09, 2026. 3. During the period ended December 31, 2025, the company has allotted 82,667 equity shares (Face value of Rs. 2/- each) pursuant to the exercise of options granted under Employee Stock Option Scheme. 4. As on December 31, 2025, the company has fourteen subsidiaries (including step down subsidiaries). 5. On August 06, 2025, the Board of Directors of Abans Broking Services Private Limited (hereinafter referred as “Transferee company”) has approved proposal of entering into a Scheme of Arrangement of Merger with Abans Capital Private Limited (ACPL), subsidiary of the Company, Abans Commodities (I) Private Limited (ACIPL), Abans Securities Private Limited (ASPL), Clamant Broking Services Private Limited (CBSPL), step-down subsidiaries of the Company (hereinafter collectively referred as “Transferor companies”), with Abans Broking Services Private Limited (ABSPL). The respective companies are in the process of obtaining requisite approval from relevant regulatory authorities. 6. During the quarter ended December 31, 2025, the group has created necessary provision towards employee benefit liability based on certain estimates and assumptions, pursuant to issuance of the New Labour Codes. The supporting rules and certain key clarifications are awaited, and the interpretations and industry practices are still developing. The above impact estimates will be re-assessed and finalised based on the final rules, industry practices and any revisions to the Company’s staff emoluments from time to time. 7. Other expenses includes net losses recognised on account of fair value changes in investments and derivative instruments. During the quarter ended December 31, 2025, the group has recognised net loss aggregating to Rs. 6,980.86 lakhs on account of fair value changes in investments and derivative instruments. During the half year ended September 30, 2025, the group had recognised net gain of Rs. 5,481.52 lakhs on account of fair value changes in investments and derivative instruments, which was reported under Revenue from Operations for H1 FY26. Accordingly, the other expenses for the nine months ended December 31,2025 of Rs. 6,307.39 lakhs include net loss of Rs. 1,499.35 lakhs on account of fair value changes in investments and derivative instruments. This has been determined after reclassification of net fair value gain recognised in H1 FY 26 of Rs.5,481.52 lakhs from Revenue from Operations to Other Expenses. No changes have been made to the comparative figures. Summary of such reclassification is as below: (Rs. in lakhs) Particulars For the Quarter ended December 31,2025 (Unaudited) For the Nine Months ended December 31,2025 (Unaudited) Other expenses excluding net fair value loss 1,487.76 4 808.04 Net fair value loss 6,980.86 1,499.35* Other Expenses 8,468.62 6,307.39 (* Net loss of Rs. 1,499.35 lakhs in 9M FY 26 = Net Loss of Q3 FY 26 of Rs. 6,980.86 lakhs – Net Gain of H1 FY 26 of Rs. 5,481.52 Lakhs) 8. The Group’s operating segments are established on the basis of those components of the Group that are evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. These have been identified taking into account nature of activity, the differing risks and returns and the internal business reporting systems. The Group has the following principal operating and reporting segments; viz. Fee based investment services, Principal investment & Treasury and Lending & Credit solutions. The accounting policies adopted for segment reporting are in line with the accounting policy of the Company and the Statement on Segment Reporting is as per Ind AS – 108- Operating Segments. 9. The information contained in this statement shall also be available on Company’s Website www.abansfinserv.com and also on the website of the Stock Exchanges viz. BSE Limited -www.bseindia.com. and National Stock Exchange of India Limited - www.nseindia.com. 10. Figures are regrouped, rearranged and reclassified wherever necessary. Figures are rounded off to the nearest INR value in Lakhs. Place: Mumbai Date: February 09, 2026 For Abans Financial Services Limited (Formerly known as Abans Holdings Limited) Nirbhay Vassa (Whole Time Director & Chief Financial Officer) DIN: 08011853



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Fee based investment services 5,796.81 15,399.38
2 Principal investment & Treasury 6,43,149.21 14,99,819.38
3 Lending & Credit solutions 0.0064114 1,706.41
4 Others/unallocable 0.000138 0.0006918
Total Segment Revenue 6,49,600.96 15,16,994.35
Less: Inter segment revenue 0.00 0.00
Revenue from operations 6,49,600.96 15,16,994.35
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Fee based investment services 3,286.17 8,654.11
2 Principal investment & Treasury (22.04) 2,532.39
3 Lending & Credit solutions 371.25 1,000.34
4 Others/unallocable 7.40 51.76
Total Profit before tax 3,642.78 12,238.60
i. Finance cost 59.53 586.90
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 3,583.25 11,651.70
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Fee based investment services 0.00 0.00
2 Principal investment & Treasury 0.00 0.00
3 Lending & Credit solutions 0.00 0.00
4 Others/unallocable 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Fee based investment services 0.00 0.00
2 Principal investment & Treasury 0.00 0.00
3 Lending & Credit solutions 0.00 0.00
4 Others/unallocable 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Note:- Due to the dynamic nature of the business and the multiple operating segments the business has, the assets and liabilities are used interchangebly among all segments. Forced allocation of these asssets and liabilities is not practicable and will not result in any meaningful allocation and seggregation. Hence, the assets and liabilities have not been identified with regards to segment reporting.



Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement gain/(loss) on defined benefit plan (0.40) (0.40)
2 Gain/(loss) on fair valuation of quoted investments in equity shares 0.00 722.93
3 Tax relating to items that will not be reclassified to profit or loss 0.05 (144.19)
Total Amount of items that will not be reclassified to profit and loss (0.35) 578.34
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange rate differences on translation of financial statements of foreign operations 979.71 3,642.03
2 Tax relating to items that will be reclassified to profit or loss (246.58) (916.63)
Total Amount of items that will be reclassified to profit and loss 733.13 2,725.40
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 732.78 3,303.74