Integrated Filing — IndAS



General information about company

Scrip Code 544603
NSE Symbol GROWW
MSEI Symbol NOTLISTED
ISIN INE0HOQ01053
Name of company Billionbrains Garage Ventures 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 15-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-07-2026
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 App based technology platform
Start date and time of board meeting 15-07-2026   10:30:00
End date and time of board meeting 15-07-2026   11:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 1,50,142.00 1,50,142.00
Other income 4,725.00 4,725.00
Total income 1,54,867.00 1,54,867.00
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 18,200.00 18,200.00
(e) Finance costs 731.00 731.00
(f) Depreciation, depletion and amortisation expense 1,763.00 1,763.00
(f) Other Expenses
1 Other expenses 34,874.00 34,874.00
Total other expenses 34,874.00 34,874.00
Total expenses 55,568.00 55,568.00
3 Total profit before exceptional items and tax 99,299.00 99,299.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 99,299.00 99,299.00
6 Tax expense
7 Current tax 26,040.00 26,040.00
8 Deferred tax (317.00) (317.00)
9 Total tax expenses 25,723.00 25,723.00
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 73,576.00 73,576.00
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 (72.00) (72.00)
16 Total profit (loss) for period 73,504.00 73,504.00
17 Other comprehensive income net of taxes (4.00) (4.00)
18 Total Comprehensive Income for the period 73,500.00 73,500.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 73,504.00 73,504.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 73,500.00 73,500.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 1,24,828.00 1,24,828.00
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 1.19 1.19
Diluted earnings (loss) per share from continuing operations 1.17 1.17
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 1.19 1.19
Diluted earnings (loss) per share from continuing and discontinued operations 1.17 1.17
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) 1.Earnings per equity share in INR (Face Value : INR 2/- per share) disclosed in the statement of financial results is not annualised. 2. In terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended, the above consolidated financial results were reviewed and recommended by the Audit committee on 15 July 2026 and approved by the Board of Directors at its meeting held on 15 July 2026. The statutory auditors have reviewed the consolidated financial results for the quarter and three months ended 30 June 2026 and have issued an unqualified opinion on the same. 3. The consolidated financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standard Rules), 2015 (as amended) and in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended (Listing Regulations). 4. The figures for the quarter ended 31 March 2026, represent the differences between the audited annual consolidated financial results for the year ended 31 March 2026 and the unaudited year to date published consolidated financial results for the nine months ended 31 December 2025, which were subject to limited review. 5. The figures for the quarter ended 30 June 2025 are based on the audited consolidated financial statements of the Group on which the statutory auditors issued an unmodified opinion dated 02 September 2025. 6. During the quarter ended 30 June 2026, the Groww Employee Welfare Trust (“Trust”) has transferred 1,24,42,743 equity shares of INR 2/- each pursuant to the exercise of stock options under the Billionbrains Garage Ventures Limited Employee Stock Option Scheme 2024 (formerly known as Billionbrains Garage Ventures Private Limited Employee Stock Option Scheme 2024). 7. During the year ended 31 March 2026, the Company has completed an initial public offering (IPO) of 66,32,30,051 equity shares with a face value of INR 2 each at an issue price of INR 100/- per share, comprising fresh issue of 10,60,00,000 shares and an offer for sale of 55,72,30,051 shares. The Company’s equity shares were listed on the National Stock exchange of India Limited (NSE) and BSE Limited (BSE) on 12 November 2025. The Company has received an amount of INR 1,015.98 Crores (net off IPO expenses of INR 44.02 Crores) from proceeds out of fresh issue of equity shares. The company has utilized 862.29 crore out of 1015.98 crore received, hence unutilized procees is 153.69 crore as on 30th June 2026. 8. The Group does not distinguish revenues, costs and expenses between segments in its internal reporting, and report costs and expenses by nature as a whole. The Board of Directors (Chief Operating Decision Maker (CODM)) reviews the Consolidated Financial information when making decisions about allocating resources and assessing performance of the Group as a whole and hence, the Group has only one reportable segment. The Group operates and manages its business as a single segment mainly through the sale of financial services through web & app based technology platform. The Group operates in one geographic segment namely within India and hence no separate information for geographic segment wise disclosure is required. 9. On 16 May 2025, Billionbrains Garage Ventures Limited (formerly known as Billionbrains Garage Ventures Private Limited) entered into share purchase agreement to acquire 100% shareholding in Finwizard Technology Private Limited. The said transaction obtained necessary regulatory and other approvals by 09 September 2025 pursuant to which the Company had paid the total consideration amounting to INR 961.05 Cr by 03 October 2025. Accordingly, the results for the quarter ended 30 June 2026 are not directly comparable with the quarter ended 30 June 2025. 10. The Company had executed a Share Subscription and Share Purchase Agreement (SSPA) among the Company, Groww Asset Management Limited (Groww AMC), and State Street Global Advisors, Inc. (SSGA) in relation to an investment in Groww AMC on 14 January 2026. The Company has received approval from Competition Commission of India (CCI) and Securities and Exchange Board of India (SEBI) on 25 March 2026 and 01 June 2026 respectively. The transaction is expected to be consummated upon fulfilment of the remaining closing conditions under the SSPA. 11. Effective from the quarter ended 30 June 2026, all comparative figures have been restated from INR million to INR crore, to maintain consistency in presentation, any minor variances arising from this change are solely attributable to rounding adjustments. 12. The unaudited consolidated results for the quarter ended 30 June 2026 are available on the Company's website at www.groww.in and also on the website of BSE Limited at www.bseindia.com and National Stock Exchange of India Limited at www.nseindia.com, where the shares of the Company are listed.



Remarks

Debt equity ratio Not applicable for Consolidated Financial results.
Debt service coverage ratio Not applicable for Consolidated Financial results.
Interest service coverage ratio Not applicable for Consolidated Financial results.


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 Textual Information(2)



Text Block

Textual Information(2) The Group does not distinguish revenues, costs and expenses between segments in its internal reporting, and report costs and expenses by nature as a whole. The Board of Directors (Chief Operating Decision Maker (CODM)) reviews the Consolidated Financial information when making decisions about allocating resources and assessing performance of the Group as a whole and hence, the Group has only one reportable segment. The Group operates and manages its business as a single segment mainly through the sale of financial services through web & app based technology platform. The Group operates in one geographic segment namely within India and hence no separate information for geographic segment wise disclosure is required.



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 gains/(losses) on defined employee benefit plans (10.00) (10.00)
Total Amount of items that will not be reclassified to profit and loss (10.00)
2 Income tax relating to items that will not be reclassified to profit or loss (3.00) (3.00)
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation reserve 3.00 3.00
Total Amount of items that will be reclassified to profit and loss 3.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (4.00) (4.00)





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s B S R & Co. LLP Yes 31-07-2028