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 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 Multi segment
Description of single segment
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



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 3,71,275.88 3,71,275.88
Other income 60.32 60.32
Total income 3,71,336.20 3,71,336.20
2 Expenses
(a) Cost of materials consumed 3,59,034.05 3,59,034.05
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (381.62) (381.62)
(d) Employee benefit expense 576.09 576.09
(e) Finance costs 1,267.86 1,267.86
(f) Depreciation, depletion and amortisation expense 104.67 104.67
(f) Other Expenses
1 Other Expenses 2,095.04 2,095.04
Total other expenses 2,095.04 2,095.04
Total expenses 3,62,696.09 3,62,696.09
3 Total profit before exceptional items and tax 8,640.11 8,640.11
4 Exceptional items 0.00 0.00
5 Total profit before tax 8,640.11 8,640.11
6 Tax expense
7 Current tax 4,091.38 4,091.38
8 Deferred tax (2,036.60) (2,036.60)
9 Total tax expenses 2,054.78 2,054.78
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 6,585.33 6,585.33
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 6,585.33 6,585.33
17 Other comprehensive income net of taxes (32.07) (32.07)
18 Total Comprehensive Income for the period 6,553.26 6,553.26
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 6,195.47 6,195.47
Total profit or loss, attributable to non-controlling interests 389.86 389.86
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 6,166.21 6,166.21
Total comprehensive income for the period attributable to owners of parent non-controlling interests 387.05 387.05
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 12.2 12.2
Diluted earnings (loss) per share from continuing operations 12.2 12.2
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 12.2 12.2
Diluted earnings (loss) per share from continuing and discontinued operations 12.2 12.2
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 consolidated financial results for the quarter ended June 30, 2026: 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 reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 10, 2026. These results for the quarter ended June 30, 2026 have been subject to limited review by the Statutory Auditors of the Company who has issued an unmodified review report thereon. 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.As on June 30, 2026, the Company has fourteen subsidiaries (including step down subsidiaries). 5.On 6th August 2025, the Board of Directors of Abans Broking Services Private Limited (ABSPL) has approved Proposal of scheme of arrangement of merger, where in Abans Capital Private limited (transferer) (Holding Company), Abans Securities Private Limited (Transferor), Abans Commodities (I) Private Limited (Transferor) and (Clamant Broking Services Private Limited (Transferor) will merge with ABSPL (Transferee). As on March 31, 2026, the Scheme of Amalgamation has been approved by Stock Exchange(s) and now ABSPL has filed application(s)/ petition(s) before the Mumbai bench of Hon’ble National Company Law Tribunal. 6.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. 7.The employee benefit expenses includes reversal of ESOP expenses due to resignations of senior management personnels in the group during the quarter: (Rs. in lakhs) Particulars For the Quarter ended June 30,2026 (Unaudited) Employee benefits expenses 1,092.65 Reversal of ESOP expenses (516.56) Net amount 576.09 8.The other expenses includes net loss on account of fair value changes in investments and derivative instruments. Summary of the same is as below: (Rs. in lakhs) Particulars For the Quarter ended June 30,2026 For the Quarter ended March 31,2026 For the year ended March 31,2026 (Audited) Other expenses excluding net fair value loss 2,095.04 1,413.60 6,221.64 Net fair value loss - 3,297.10 4,796.45 Other Expenses 2,095.04 4,710.70 11,018.09 9.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. 10.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. 11.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. 12.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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Fee based investment services 4,244.67 4,244.67
2 Principal investment & Treasury 3,66,693.90 3,66,693.90
3 Lending & Credit solutions 0.0033863 0.0033863
4 Others / un allocable 0.00059 0.00059
Total Segment Revenue 3,71,336.20 3,71,336.20
Less: Inter segment revenue 0.00 0.00
Revenue from operations 3,71,336.20 3,71,336.20
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Fee based investment services 1,942.16 1,942.16
2 Principal investment & Treasury 6,862.36 6,862.36
3 Lending & Credit solutions 256.58 256.58
4 Others / un allocable 40.16 40.16
Total Profit before tax 9,101.26 9,101.26
i. Finance cost 461.15 461.15
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 8,640.11 8,640.11
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 / un allocable 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 / un allocable 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 01-04-2026 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
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
3 Amount of items that will be reclassified to profit and loss
1 Exchange rate differences on translation of financial statements of foreign operations (42.85) (42.85)
2 Tax relating to items that will be reclassified to profit or loss 10.78 10.78
Total Amount of items that will be reclassified to profit and loss (32.07)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (32.07) (32.07)