Integrated Filing — IndAS

General information about company
Scrip Code	543415
NSE Symbol	ANANDRATHI
MSEI Symbol	NA
ISIN	INE463V01026
Name of company	ANAND RATHI WEALTH LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	10-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-Mar-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Sale and Distribution of Financial Products
Start date and time of board meeting	10-Apr-2025   16:00:00
End date and time of board meeting	10-Apr-2025   17:05:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	2219597000	9390946000
	Other income	194306000	415563000
	Total income	2413903000	9806509000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	1011123000	4198798000
(e)	Finance costs	36725000	115423000
(f)	Depreciation, depletion and amortisation expense	71265000	254504000
(f)	Other Expenses
1	Other Expenses	300160000	1189685000
	Total other expenses	300160000	1189685000
	Total expenses	1419273000	5758410000
3	Total profit before exceptional items and tax	994630000	4048099000
4	Exceptional items	0	0
5	Total profit before tax	994630000	4048099000
6	Tax expense
7	Current tax	227985000	1011161000
8	Deferred tax	29294000	29047000
9	Total tax expenses	257279000	1040208000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	737351000	3007891000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	737351000	3007891000
17	Other comprehensive income net of taxes	-5667000	-34096000
18	Total Comprehensive Income for the period	731684000	2973795000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	734507000	2998253000
	Total profit or loss, attributable to non-controlling interests	2844000	2844000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	728856000	2964237000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	2844000	9638000
21	Details of equity share capital
	Paid-up equity share capital	415103000	415103000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		6324648000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	8.87	36.17
	Diluted earnings (loss) per share from continuing operations	8.87	36.17
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	8.87	36.17
	Diluted earnings (loss) per share from continuing and discontinued operations	8.87	36.17
24	Debt equity ratio	0.03	0.01
25	Debt service coverage ratio	0.09	0.1
26	Interest service coverage ratio	0.02	0.01
27	Disclosure of notes on financial results		1.tThe above audited consolidated financial results for the year ended March 31 2025 of Anand Rathi Wealth Limited the Holding Company or the Company and its subsidiaries the Holding Company and its subsidiaries together referred to as the Group have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on April 10 2025 in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015. The Statutory Auditor of the Company has carried out audit of the aforesaid results. n2.tThe audited consolidated financial results of the Group include audited results of the subsidiaries AR Digital Wealth Private Limited ARDWPL 75.51 Freedom Wealth Solutions Private Limited FWSPL 95 and Ffreedom Intermediary Infrastructure Private Limited FIINFRA 100. The consolidated financial results include the unaudited financial results of one wholly-owned subsidiary Anand Rathi Wealth Uk Limited, whose Financial Results reflect of Rs. Nil as at 31 March 2025. n3.tThese audited consolidated financial results have been prepared in accordance with the recognition and measurement principals laid down in Indian Accounting Standards 34 Interim Financial Reporting Ind AS 34 prescribed under section 133 of the Companies Act 2013 read with relevant rules issued thereunder and other accounting principal generally accepted in India and in accordance with the requirements of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended. n4.tPursuant to the exercise of Employee Stock Options under various Employee Stock Options Scheme the Company has allotted 52020 equity shares to the employees during year ended March 31 2025. n5.tThe figures for the quarter ended March 31 2025 and March 31 2024 as reported in these financial results are the balancing figures between audited figures in respect of the full financial year and the published unaudited year to date figures up to the end of the third quarter of the financial year which were only reviewed and not subjected to audit. n6.tThe Board of Directors have proposed a final dividend of Rs. 7 per equity share for the year ended March 31 2025 subject to the approval of the shareholders at the ensuing Annual General Meeting. n7.tPursuant to approval granted by the shareholders via postal ballot on May 19 2024 the Company completed a buyback of up to 370000 equity shares of face value Rs.5 each representing 0.88 of the paid-up equity share capital on a proportionate basis through the tender offer route at a price of Rs.4450 per equity share for an aggregate amount not exceeding Rs.16465 lakhs. The buyback was carried out in accordance with the provisions of the Companies Act 2013, the Companies Share Capital and Debentures Rules 2014 and the Securities and Exchange Board of India Buy-back of Securities Regulations 2018. All the equity shares bought back were extinguished on June 27 2024. A Capital Redemption Reserve CRR was created for the nominal value of share capital extinguished. The buyback premium of Rs.16,446.50 lakhs was utilized out of the Companys free reserves while Rs.3997.59 lakhs of associated buyback expenses including buyback tax were also adjusted from reserves. Owing to the reduction in the weighted average number of shares postbuyback the sum of the EPS for the quarters ended June September December 2024 and March 2025 may not exactly match the EPS for the full year ended March 31 2025. n8.tThe Board of Directors at its meeting held on January 13 2025 approved and recommended the issuance of fully-paid bonus equity shares in the ratio of 1:1, i.e. one new equity share of Rs.5 each for every one existing equity share. The shareholders approved this bonus issue via postal ballot on February 16 2025. Pursuant to the authority granted the Bonus Allotment Committee in its meeting held on March 06 2025 issued and allotted 41510317 bonus equity shares of Rs.5 each, increasing the total number of equity shares from 41510317 to 83020634. Accordingly the Earnings Per Share for all preceding periods presented have been proportionately adjusted in compliance with Ind AS 33 Earnings Per Share. n9.tPursuant to the Board of Directors meeting held on January 13 2025 the Company incorporated a wholly-owned subsidiary named Anand Rathi Wealth UK Limited in the United Kingdom on February 03 2025. As of March 31 2025, no investment has been made into the subsidiary and its operations are yet to commence. Consequently, there is no material impact on the Companys financials for the current period. n10.tThe Company performs an annual impairment test on goodwill in accordance with Ind AS 36 Impairment of assets. During the year ended March 31 2025, the Company determined that the carrying value of goodwill related to one subsidiary Ffreedom Intermediary Infrastructure Private Limited exceeded its recoverable amount resulting in an impairment loss of Rs.41.46 lakhs. The impairment loss was recognized in the consolidated income statement and reduced the carrying value of goodwill to Rs.248.65 lakhs from 290.11 lakhs. n n11.tThe Group operates only in one business segment sale and distribution of financial products within India hence does not have any reportable segment as per Indian Accounting Standard 108 operating segments n n12.tFinancial results of Anand Rathi Wealth Limited Standalone ntttt nParticularstQuarter EndedtYear Ended nt 31.03.2025 Audited t 31.12.2024 Unauditedt 31.03.2024 Auditedt 31.03.2025 Auditedt 31.03.2024 Audited nRevenue from Operationst 21,329.39 t 22829.99 t 17673.42 t 90506.99 t 69467.63 nProfit Before Taxt 9760.37 t 10203.88 t 7716.34 t 39752.75 t 29967.21 nNet Profit after Taxt 7242.78 t 7570.30 t 5550.48 t 29542.19 t 22143.71 n13.tThe figures for the corresponding previous periods have been regrouped reclassified wherever necessary to make them comparable. n14.tThe above Results of the Company are available on the Companys website www.anandrathiwealth.in and also on the website of BSE i.e www.bseindia.com and NSE i.e. www.nseindia.com where the shares of the Company are listed. n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1728534000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	24865000
	Other intangible assets	125998000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	2425446000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	66904000
	Total non-current financial assets	2492350000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	4371747000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	12210000
	Trade receivables, current	354468000
	Cash and cash equivalents	440651000
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets	4320284000
	Total current financial assets	5127613000
	Current tax assets (net)	29822000
	Other current assets	84368000
	Total current assets	5241803000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	9613550000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	415103000
	Other equity	6324648000
	Total equity attributable to owners of parent	6739751000
	Non controlling interest	136561000
	Total equity	6876312000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	180373000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	180373000
	Provisions, non-current	82765000
	Deferred tax liabilities (net)	59593000
	Deferred government grants, Non-current	0
	Other non-current liabilities	454597000
	Total non-current liabilities	777328000
	Current liabilities
	Current financial liabilities
	Borrowings, current	38084000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	670000
	Total Trade payable	670000
	Other current financial liabilities	86779000
	Total current financial liabilities	125533000
	Other current liabilities	271822000
	Provisions, current	1562555000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1959910000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	2737238000
	Total equity and liabilites	9613550000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	Items that will not be subsequently reclassified to profit or loss	-7239000	-43354000
	Total Amount of items that will not be reclassified to profit and loss	-7239000	-43354000
2	Income tax relating to items that will not be reclassified to profit or loss	-1822000	-10912000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified subsequently to profit or loss	-335000	-2211000
	Total Amount of items that will be reclassified to profit and loss	-335000	-2211000
4	Income tax relating to items that will be reclassified to profit or loss	-85000	-557000
5	Total Other comprehensive income	-5667000	-34096000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			4048099000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			115423000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-71985000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-19919000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-661982000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			464000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-14150000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			254504000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			441364000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-264077000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			277788000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-119351000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			41409000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-576088000
	Net cash flows from (used in) operations			3472011000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1031508000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2440503000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			357720000
	Proceeds from sales of investment property			1178094000
	Purchase of investment property			1171371000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			279402000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			531573000
	Net cash flows from (used in) investing activities	459978000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			260000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			2046259000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			133603000
	Repayments of borrowings			0
	Payments of lease liabilities			148231000
	Dividends paid			667027000
	Interest paid			63310000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2790964000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			109517000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			109517000
	Cash and cash equivalents cash flow statement at beginning of period			331134000
	Cash and cash equivalents cash flow statement at end of period			440651000