Integrated Filing — IndAS

General information about company
Scrip Code	542772
NSE Symbol	360ONE
MSEI Symbol	NOTLISTED
ISIN	INE466L01038
Name of company	360 ONE WAM 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	23-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	11-Apr-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	Unaudited
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	Wealth Management
Start date and time of board meeting	23-Apr-2025   13:45:00
End date and time of board meeting	23-Apr-2025   15:40:00
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	2025-01-27
Indicate Company website link for updated RPT policy of the Company	www.primeinfobase.in/360ONE/files/policies/360_ONE_WAM_RPT_Policy.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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable, as there were no defaults in the quarter ended March 31, 2025.

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	Unaudited	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	665100000	2320500000
	Other income	561600000	5109700000
	Total income	1226700000	7430200000
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	126300000	599800000
(e)	Finance costs	221400000	1105000000
(f)	Depreciation, depletion and amortisation expense	42900000	175100000
(f)	Other Expenses
1	Other expenses	229600000	849100000
	Total other expenses	229600000	849100000
	Total expenses	638100000	2818800000
3	Total profit before exceptional items and tax	588600000	4611400000
4	Exceptional items	0	-876300000
5	Total profit before tax	588600000	3735100000
6	Tax expense
7	Current tax	89500000	839400000
8	Deferred tax	-205000000	-449600000
9	Total tax expenses	-115500000	389800000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement
11	Net Profit Loss for the period from continuing operations	704100000	3345300000
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	704100000	3345300000
17	Other comprehensive income net of taxes	-600000	-1200000
18	Total Comprehensive Income for the period	703500000	3344100000
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	393100000	393100000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		54535200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.8	8.94
	Diluted earnings (loss) per share from continuing operations	1.74	8.59
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	1.8	8.94
	Diluted earnings (loss) per share from continuing and discontinued operations	1.74	8.59
24	Debt equity ratio	0.0023	0.0023
25	Debt service coverage ratio	0.0026	0.0043
26	Interest service coverage ratio	0.0366	0.0517
27	Disclosure of notes on financial results		There is an exceptional item in the financial statements for the year ended March 31, 2025 . We have populated the numbers for earnings per share after the impact of exceptional item. The earnings per share numbers before the impact of exceptional item for the year ended March 25 are as under: n n1. Basic EPS - 11.29 n2. Diluted EPS - 10.84

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	2539400000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	32100000
	Other intangible assets	212900000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments
	Trade receivables, non-current
	Loans, non-current
	Other non-current financial assets
	Total non-current financial assets
	Deferred tax assets (net)	0
	Other non-current assets
	Total non-current assets
2	Current assets
	Inventories	0
	Current financial asset
	Current investments
	Trade receivables, current
	Cash and cash equivalents	1844200000
	Bank balance other than cash and cash equivalents	26400000
	Loans, current
	Other current financial assets
	Total current financial assets
	Current tax assets (net)
	Other current assets
	Total current assets
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	73322200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	393100000
	Other equity	54535200000
	Total equity attributable to owners of parent	54928300000
	Non controlling interest
	Total equity	54928300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
	Total non-current financial liabilities
	Provisions, non-current
	Deferred tax liabilities (net)	130400000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities
	Current liabilities
	Current financial liabilities
	Borrowings, current
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other current financial liabilities
	Total current financial liabilities
	Other current liabilities
	Provisions, current
	Current tax liabilities (Net)	0
	Deferred government grants, Current
	Total current liabilities
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	18393900000
	Total equity and liabilites	73322200000
	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		Unaudited	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	Unaudited	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	Remeasurements of defined benefit assets /(liabilities)	-800000	-1600000
	Total Amount of items that will not be reclassified to profit and loss	-800000	-1600000
2	Income tax relating to items that will not be reclassified to profit or loss	-200000	-400000
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-600000	-1200000

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			Unaudited
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			3735100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1102700000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			175100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			5200000
	Adjustments for provisions, current			2200000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			1942000000
	Adjustments for interest income			984700000
	Adjustments for share-based payments			1016300000
	Adjustments for fair value losses (gains)			-1875200000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-300000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-2500700000
	Net cash flows from (used in) operations			1234400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			979800000
	Other inflows (outflows) of cash			-8075500000
	Net cash flows from (used in) operating activities			-7820900000
	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			858800000
	Other cash receipts from sales of equity or debt instruments of other entities			25198200000
	Other cash payments to acquire equity or debt instruments of other entities			36688200000
	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			300000
	Purchase of property, plant and equipment			94700000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	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			1942000000
	Interest received			1011200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-6534800000
	Net cash flows from (used in) investing activities	-16024800000
	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			24350600000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			3570000000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			2166900000
	Interest paid			980400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			24773300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			927600000
	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			927600000
	Cash and cash equivalents cash flow statement at beginning of period			916600000
	Cash and cash equivalents cash flow statement at end of period			1844200000

Signatory Details
Name of signatory	Mr. Sanjay Wadhwa
Designation of person	Chief Financial Officer
Place	Mumbai
Date	23-Apr-2025