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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 10-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-08-2026
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 Standalone
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 Financial Services
Start date and time of board meeting 10-08-2026   15:10:00
End date and time of board meeting 10-08-2026   17:30:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 Standalone Standalone
1 Income
Revenue from operations 919.49 919.49
Other income 0.66 0.66
Total income 920.15 920.15
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 (259.67) (259.67)
(e) Finance costs 0.82 0.82
(f) Depreciation, depletion and amortisation expense 3.44 3.44
(f) Other Expenses
1 Other Expenses 37.60 37.60
Total other expenses 37.60 37.60
Total expenses (217.81) (217.81)
3 Total profit before exceptional items and tax 1,137.96 1,137.96
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,137.96 1,137.96
6 Tax expense
7 Current tax 79.83 79.83
8 Deferred tax 14.44 14.44
9 Total tax expenses 94.27 94.27
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 1,043.69 1,043.69
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 1,043.69 1,043.69
17 Other comprehensive income net of taxes 3.54 3.54
18 Total Comprehensive Income for the period 1,047.23 1,047.23
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 1,016.80 1,016.80
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 2.05 2.05
Diluted earnings (loss) per share from continuing operations 2.05 2.05
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 2.05 2.05
Diluted earnings (loss) per share from continuing and discontinued operations 2.05 2.05
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 to the unaudited standalone financial results for the quarter ended June 30, 2026: 1.The above unaudited standalone financial results have been prepared in accordance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI circular CIR/CFD/FAC/62/2016 dated 5th July, 2016. 2.The above unaudited standalone 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 standalone financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 10, 2026. 3.During the quarter ended June 30, 2026, the Company has allotted 1,80,919 equity shares (Face value of Rs. 2/- each) pursuant to the exercise of options granted under Employee Stock Option Scheme. 4.The Company had setup its branch in GIFT CITY IFSC, the branch operates as fund management entity (FME) and the profit of such branch is allowed as a deduction under Section 80LA of Income Tax Act, 1961. Accordingly, the current tax for the quarter ended has been determined after considering the above deduction. 5.As per Ind AS 108 ‘Operating Segments’, Segment has been disclosed in consolidated financial results, hence no separate disclosure has been given in standalone financial results of the Company. 6.The employee benefit expenses includes reversal of ESOP expenses due to resignations of senior management personnels during the quarter: (Rs. in lakhs) Particulars For the Quarter ended June 30,2026 (Unaudited) Employee benefits expenses 98.60 Reversal of ESOP expenses (358.27) Net amount (259.67) 7.The figures for the quarter ended March 31, 2026 are balancing figures between the audited figures of the full previous financial year and the limited reviewed year-to-date figures upto the third quarter of the previous financial year. 8.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 9.Figures are regrouped, rearranged and reclassified wherever necessary. Figures are rounded off to the nearest INR value in Lakhs. Place: Mumbai Date: August 10, 2026 For Abans Financial Services Limited (Formerly known as Abans Holdings Limited) Abhishek Bansal (Chairman & Managing Director) DIN: 01445730



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 01-04-2026 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 Standalone Standalone
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
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 Foreign currency translation of financial statement of branch 4.73 4.73
2 Tax relating to items that will be reclassified to profit or loss (1.19) (1.19)
Total Amount of items that will be reclassified to profit and loss 3.54
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 3.54 3.54