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	Standalone
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-01-13
Indicate Company website link for updated RPT policy of the Company	https://www.anandrathiwealth.in/wealthpdf/21jan25/RPTPolicy.pdf
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
no default

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	Standalone	Standalone
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	2132939000	9050699000
	Other income	184368000	383121000
	Total income	2317307000	9433820000
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	990687000	4109919000
(e)	Finance costs	36537000	114907000
(f)	Depreciation, depletion and amortisation expense	58527000	203236000
(f)	Other Expenses
1	Other Expenses	255519000	1030483000
	Total other expenses	255519000	1030483000
	Total expenses	1341270000	5458545000
3	Total profit before exceptional items and tax	976037000	3975275000
4	Exceptional items	0	0
5	Total profit before tax	976037000	3975275000
6	Tax expense
7	Current tax	222909000	997704000
8	Deferred tax	28850000	23352000
9	Total tax expenses	251759000	1021056000
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	724278000	2954219000
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	724278000	2954219000
17	Other comprehensive income net of taxes	-4993000	-32643000
18	Total Comprehensive Income for the period	719285000	2921576000
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	415103000	415103000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		6614908000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	8.71	35.52
	Diluted earnings (loss) per share from continuing operations	8.71	35.52
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	8.71	35.52
	Diluted earnings (loss) per share from continuing and discontinued operations	8.71	35.52
24	Debt equity ratio	0.03	0.01
25	Debt service coverage ratio	0.09	0.09
26	Interest service coverage ratio	0.019	0.014
27	Disclosure of notes on financial results		1.tThe above results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meeting held on April 10 2025 for the year ended March 31 2025 and have been audited by the statutory auditors of the Company. n2.tThese audited standalone financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34 Interim Financial Reporting Ind AS 34n prescribed under Section 133 of the Companies Act 2013 read with relevant Rules issued thereunder and other accounting principles 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. n3.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. n4.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. n5.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. n6.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 percent 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.16446.50 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 post buyback 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. n7.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. n8.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. n9.tThe Company 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 n10.tThe figures for the corresponding previous periods have been regrouped reclassified wherever necessary to make them comparable. n11.tThe above Results of the Company are available on the Companys website www.anandrathiwealth.in and also on the website of BSE 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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1719697000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	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	3183763000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	61612000
	Total non-current financial assets	3245375000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	4965072000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	12210000
	Trade receivables, current	342368000
	Cash and cash equivalents	227000000
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets	4036612000
	Total current financial assets	4618190000
	Current tax assets (net)	19654000
	Other current assets	82665000
	Total current assets	4720509000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	9685581000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	415103000
	Other equity	6614908000
	Total equity attributable to owners of parent	7030011000
	Non controlling interest
	Total equity	7030011000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	179563000
	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	452310000
	Total non-current financial liabilities	631873000
	Provisions, non-current	76700000
	Deferred tax liabilities (net)	45855000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	754428000
	Current liabilities
	Current financial liabilities
	Borrowings, current	37622000
	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	657000
	Total Trade payable	657000
	Other current financial liabilities	192373000
	Total current financial liabilities	230652000
	Other current liabilities	117355000
	Provisions, current	1553135000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1901142000
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	2655570000
	Total equity and liabilites	9685581000
	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		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
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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified subsequently to profit or loss	-335000	-2211000
	Total Amount of items that will not be reclassified to profit and loss	-335000	-2211000
2	Income tax relating to items that will not be reclassified to profit or loss	-85000	-557000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified subsequently to profit or loss	-6339000	-41413000
	Total Amount of items that will be reclassified to profit and loss	-6339000	-41413000
4	Income tax relating to items that will be reclassified to profit or loss	-1596000	-10424000
5	Total Other comprehensive income	-4993000	-32643000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			3975275000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			114907000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-71714000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-20578000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			485676000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			451000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-15804000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			203236000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			426793000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-235352000
	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			249293000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-123820000
	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			36296000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			550798000
	Net cash flows from (used in) operations			4526073000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1006934000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3519139000
	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			55000
	Purchase of property, plant and equipment			356817000
	Proceeds from sales of investment property			7887000
	Purchase of investment property			1066371000
	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			258376000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			482210000
	Net cash flows from (used in) investing activities	-674660000
	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			0
	Repayments of borrowings			-134032000
	Payments of lease liabilities			146425000
	Dividends paid			667027000
	Interest paid			92444000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2817863000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			26616000
	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			26616000
	Cash and cash equivalents cash flow statement at beginning of period			200384000
	Cash and cash equivalents cash flow statement at end of period			227000000