Integrated Filing — IndAS

General information about company
Scrip Code	543390
NSE Symbol	POLICYBZR
MSEI Symbol	NOTLISTED
ISIN	INE417T01026
Name of company	PB Fintech 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	29-Apr-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	Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	15-May-2025   15:30:00
End date and time of board meeting	15-May-2025   18:45:00
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	Unaudited	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	15078700000	49772100000
	Other income	1010900000	4077300000
	Total income	16089600000	53849400000
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	5082100000	19586700000
(e)	Finance costs	91700000	338300000
(f)	Depreciation, depletion and amortisation expense	332900000	1212700000
(f)	Other Expenses
1	Advertising and promotion expenses	2774000000	10901300000
2	Network and internet expenses	363900000	1390500000
3	Other expenses	5728300000	16956800000
	Total other expenses	8866200000	29248600000
	Total expenses	14372900000	50386300000
3	Total profit before exceptional items and tax	1716700000	3463100000
4	Exceptional items	0	410500000
5	Total profit before tax	1716700000	3873600000
6	Tax expense
7	Current tax	7900000	344600000
8	Deferred tax	0	0
9	Total tax expenses	7900000	344600000
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	1708800000	3529000000
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	-2200000	2600000
16	Total profit (loss) for period	1706600000	3531600000
17	Other comprehensive income net of taxes	-65200000	-73200000
18	Total Comprehensive Income for the period	1641400000	3458400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1706200000	3530100000
	Total profit or loss, attributable to non-controlling interests	400000	400000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-65100000	-73100000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-100000	-100000
21	Details of equity share capital
	Paid-up equity share capital	918500000	918500000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		63459700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.73	7.77
	Diluted earnings (loss) per share from continuing operations	3.67	7.65
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	3.73	7.77
	Diluted earnings (loss) per share from continuing and discontinued operations	3.67	7.65
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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	4111000000
	Capital work-in-progress
	Investment property
	Goodwill	13800000
	Other intangible assets	53500000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method	149900000
	Non-current financial assets
	Non-current investments	15182400000
	Trade receivables, non-current	1154600000
	Loans, non-current	5600000
	Other non-current financial assets	11794200000
	Total non-current financial assets	28136800000
	Deferred tax assets (net)	0
	Other non-current assets	4297100000
	Total non-current assets	36762100000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	6399600000
	Trade receivables, current	9996100000
	Cash and cash equivalents	5605100000
	Bank balance other than cash and cash equivalents	2326200000
	Loans, current	236900000
	Other current financial assets	13329000000
	Total current financial assets	37892900000
	Current tax assets (net)	0
	Other current assets	639100000
	Total current assets	38532000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	75294100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	918500000
	Other equity	63404300000
	Total equity attributable to owners of parent	64322800000
	Non controlling interest	55400000
	Total equity	64378200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	2755700000
	Total non-current financial liabilities	2755700000
	Provisions, non-current	647400000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	3403100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	123600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3545800000
	Total Trade payable	3669400000
	Other current financial liabilities	2287800000
	Total current financial liabilities	5957200000
	Other current liabilities	914100000
	Provisions, current	641500000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	7512800000
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	10915900000
	Total equity and liabilites	75294100000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Insurance broker services	13223900000	42979800000
2	Other services	1854800000	6792300000
	Total Segment Revenue	15078700000	49772100000
	Less: Inter segment revenue
	Revenue from operations	15078700000	49772100000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Insurance broker services	2736300000	6806000000
2	Other services	-930100000	-2591500000
	Total Profit before tax	1806200000	4214500000
	i. Finance cost	91700000	91700000
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	1714500000	3876200000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Insurance broker services	30773000000	30773000000
2	Other services	44521100000	44521100000
	Total Segment Asset	75294100000	75294100000
	Un-allocable Assets	0	0
	Net Segment Asset	75294100000	75294100000
4	Segment Liabilities
	Segment Liabilities
1	Insurance broker services	7918900000	7918900000
2	Other services	2997000000	2997000000
	Total Segment Liabilities	10915900000	10915900000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	10915900000	10915900000
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of post employment benefit obligations [(loss)/gain]	-53000000	-70500000
	Total Amount of items that will not be reclassified to profit and loss	-53000000	-70500000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations [(loss)/gain]	-12000000	-2500000
2	Changes in the fair value of debt instruments measured at FVOCI	-200000	-200000
	Total Amount of items that will be reclassified to profit and loss	-12200000	-2700000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-65200000	-73200000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			3873600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			338300000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-4530500000
	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			-503900000
	Adjustments for other financial assets, non-current			-10000000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			192700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			99800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1212700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			155300000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			457100000
	Adjustments for other financial liabilities, current			382900000
	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			3685500000
	Adjustments for share-based payments			2136800000
	Adjustments for fair value losses (gains)			-590800000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-339600000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			154100000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-4530600000
	Net cash flows from (used in) operations			-657000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1174400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-1831400000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			780000000
	Cash flows used in obtaining control of subsidiaries or other businesses			90300000
	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			6400000
	Purchase of property, plant and equipment			971200000
	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			10000000
	Purchase of other long-term assets			7833700000
	Cash advances and loans made to other parties			200000000
	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			4202900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			8672700000
	Net cash flows from (used in) investing activities	4576800000
	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			16100000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			410200000
	Dividends paid			0
	Interest paid			332300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-500000
	Net cash flows from (used in) financing activities			-726900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2018500000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-2500000
	Net increase (decrease) in cash and cash equivalents			2016000000
	Cash and cash equivalents cash flow statement at beginning of period			3589100000
	Cash and cash equivalents cash flow statement at end of period			5605100000