Integrated Filing — IndAS



General information about company

Scrip Code 544530
NSE Symbol ARSSBL
MSEI Symbol NOTLISTED
ISIN INE549H01021
Name of company Anand Rathi Share and Stock Brokers Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 14-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 Single segment
Description of single segment Broking and related services
Start date and time of board meeting 14-07-2026   15:40:00
End date and time of board meeting 14-07-2026   17:20:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 24,610.30 24,610.30
Other income 44.90 44.90
Total income 24,655.20 24,655.20
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 7,796.60 7,796.60
(e) Finance costs 3,993.10 3,993.10
(f) Depreciation, depletion and amortisation expense 544.50 544.50
(f) Other Expenses
1 Fees and commission expense 2,787.50 2,787.50
2 Impairment on financial instruments 28.60 28.60
3 Other expenses 4,267.70 4,267.70
Total other expenses 7,083.80 7,083.80
Total expenses 19,418.00 19,418.00
3 Total profit before exceptional items and tax 5,237.20 5,237.20
4 Exceptional items (2,099.60) (2,099.60)
5 Total profit before tax 3,137.60 3,137.60
6 Tax expense
7 Current tax 802.20 802.20
8 Deferred tax 0.30 0.30
9 Total tax expenses 802.50 802.50
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 2,335.10 2,335.10
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 2,335.10 2,335.10
17 Other comprehensive income net of taxes 30.90 30.90
18 Total Comprehensive Income for the period 2,366.00 2,366.00
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 3,151.30 3,151.30
Face value of equity share capital 5 5
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 3.71 3.71
Diluted earnings (loss) per share from continuing operations 3.63 3.63
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 3.71 3.71
Diluted earnings (loss) per share from continuing and discontinued operations 3.63 3.63
24 Debt equity ratio 81.00 81.00
25 Debt service coverage ratio 187.00 187.00
26 Interest service coverage ratio 233.00 233.00
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. These unaudited consolidated financial results have been prepared in accordance with the Indian Accounting Standard (referred to as Ind AS) 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time. These unaudited consolidated financial results of Anand Rathi Share and Stock Brokers Limited ('Company') for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 14, 2026. The statutory auditors of the Company have carried out limited review of the above unaudited consolidated financial results of the Company for the quarter ended June 30, 2026 and have issued an unmodified conclusion. 2. Pursuant to the provisions of Regulation 52(4) of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015 (“Listing Regulations) and SEBI Master Circular bearing reference no. SEBI/HO/DDHS/DDHS-PoD-1/P/CIR/2025/0000000103 dated July 11, 2025 to the extent applicable to the Commercial Papers (as amended from time to time), information as required for the quarter ended June 30, 2026 in respect of Commercial Papers of the Company is enclosed as Annexure A. 3. Anand Rathi Share and Stock Brokers Limited's short-term rating is upgraded at A1+ from CARE on April 08, 2026, and is also assigned long-term rating A+ by ICRA Ratings on April 30, 2026. 4. During the quarter, the Company recognized an exceptional expense for the compensation of loss of Rs. 209.96 million towards the replenishment/restoration of securities to two clients of its Depository Participant (DP) business who suffered losses due to fraudulent off-market transfers from their demat accounts. The aforesaid amount includes the contingent liability disclosed in the previous quarter, which has now been recognised as an expense during the current quarter, along with the impact of fraud identified during the current quarter in continuance to the previous fraud. The Company has reported the incident to the relevant authorities, including the Depositories and the Stock Exchanges, and has also lodged an FIR with the Economic Offences Wing (“EOW”). The matter is currently under investigation, and the Company is cooperating fully with the relevant authorities. The Company believes that there has been no systemic failure of internal controls, nor any non-compliance or negligence on its part in relation to the incident. Nevertheless, as a matter of prudence and pending outcome of the investigation, the Company has recognised the related outflow as an exceptional expense in the current quarter. The EOW has traced the money trail and has attached certain assets and bank accounts of the beneficiaries of the fraudulent transactions. Further, the Company has filed insurance claims to recover the eligible losses incurred. Any recoveries from such claims or through legal proceedings will be accounted for as and when the realization becomes reasonably certain. 5. The unaudited consolidated financial results of Anand Rathi Share and Stock Brokers Limited are also available on the Company's website, www.anandrathi.com and on the stock exchange website www.nseindia.com and www.bseindia.com. 6. The Company operates only in one Business Segment i.e. Broking and related services', hence it does not have any reportable Segments defined as per Ind-AS 108 Operating Segments. 7. Earnings per equity share ('EPS') reported in these unaudited financial results for the quarter ended June 30, 2026 and June 30, 2025 and audited financial results for the quarter ended March 31, 2026 and are unannualised. 8. The previous period/year figures have been regrouped/reclassified wherever necessary to conform to current periods/years presentation.



Remarks

Debt equity ratio Moderate debt utilization in the capital structure
Debt service coverage ratio Better earnings by the Company as compared to finance cost.
Interest service coverage ratio Better earnings by the Company as compared to finance cost.


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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)
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

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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 of Defined Benefit Plan 29.80 29.80
Total Amount of items that will not be reclassified to profit and loss 29.80
2 Income tax relating to items that will not be reclassified to profit or loss 7.30 7.30
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference on translation from functional currency to presentation currency 8.40 8.40
Total Amount of items that will be reclassified to profit and loss 8.40
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 30.90 30.90