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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 18-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-10-2025
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 18-10-2025   09:30:00
End date and time of board meeting 18-10-2025   11:30:00
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 01-04-2025 01-04-2025
B Date of end of reporting period 30-06-2025 30-06-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 20,110.63 20,110.63
Other income 55.32 55.32
Total income 20,165.95 20,165.95
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 6,937.00 6,937.00
(e) Finance costs 3,834.51 3,834.51
(f) Depreciation, depletion and amortisation expense 644.73 644.73
(f) Other Expenses
1 tFees and commission expense 2,590.95 2,590.95
2 Impairment on financial instruments 65.61 65.61
3 Other Expenses 3,043.33 3,043.33
Total other expenses 5,699.89 5,699.89
Total expenses 17,116.13 17,116.13
3 Total profit before exceptional items and tax 3,049.82 3,049.82
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,049.82 3,049.82
6 Tax expense
7 Current tax 768.10 768.10
8 Deferred tax 0.29 0.29
9 Total tax expenses 768.39 768.39
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 2,281.43 2,281.43
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 2,281.43 2,281.43
17 Other comprehensive income net of taxes 15.94 15.94
18 Total Comprehensive Income for the period 2,297.37 2,297.37
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 2,297.37 2,297.37
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 2,217.77 2,217.77
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 5.14 5.14
Diluted earnings (loss) per share from continuing operations 4.94 4.94
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 5.14 5.14
Diluted earnings (loss) per share from continuing and discontinued operations 4.94 4.94
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) NOTES: 1. Consolidated financial results cover the operations of Anand Rathi Share and Stock Brokers Limited (the Company), its subsidiary in Anand Rathi International Ventures (IFSC) Private Limited (the Parent and its subsidiary together referred to as 'the Group'). 2. 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 Group for the quarter ended June 30, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on October 18, 2025. The statutory auditors of the Company have carried out a limited review of the above unaudited consolidated financial results of the Company for the quarter ended June 30, 2025 and have issued an unmodified conclusion. 3. Since this is the first reporting period, the figures for the quarter ended June 30, 2024 have neither been audited nor reviewed by the statutory auditors. These figures have been prepared by the management and are included in these unaudited financial results for comparative purposes only. 4. During the quarter ended June 30, 2025, the Company has granted 42,750 stock options under Employee Stock Option Plan 2023 (Scheme 2023). 5. The unaudited consolidated financial results of Group 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, 2025, June 30, 2024 and March 31, 2025 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
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 01-04-2025 01-04-2025
Date of end of reporting period 30-06-2025 30-06-2025
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)
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 01-04-2025 01-04-2025
B Date of end of reporting period 30-06-2025 30-06-2025
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 of Defined Benefit Plan 17.64 17.64
Total Amount of items that will not be reclassified to profit and loss 17.64
2 Income tax relating to items that will not be reclassified to profit or loss 4.72 4.72
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference on translation from functional currency to presentation currency 3.02 3.02
Total Amount of items that will be reclassified to profit and loss 3.02
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 15.94 15.94