Integrated Filing — IndAS



General information about company

Scrip Code 533632
NSE Symbol ONELIFECAP
MSEI Symbol NOTLISTED
ISIN INE912L01015
Name of company ONELIFE CAPITAL ADVISORS 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-May-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 Advisory Services
Start date and time of board meeting 29-May-2025   18:15:00
End date and time of board meeting 29-May-2025   19:30:00
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 2025-05-29
Indicate Company website link for updated RPT policy of the Company http://www.onelifecapital.in/
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
Not applicable



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 0 0
Other income 214000 57177000
Total income 214000 57177000
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 4335000 17880000
(e) Finance costs 4000 14000
(f) Depreciation, depletion and amortisation expense 4000 26000
(f) Other Expenses
1 Other Expenses 2744000 31864000
Total other expenses 2744000 31864000
Total expenses 7087000 49784000
3 Total profit before exceptional items and tax -6873000 7393000
4 Exceptional items 0 0
5 Total profit before tax -6873000 7393000
6 Tax expense
7 Current tax -971000 2051000
8 Deferred tax 250000 250000
9 Total tax expenses -721000 2301000
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 -6152000 5092000
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 -6152000 5092000
17 Other comprehensive income net of taxes -22000 -22000
18 Total Comprehensive Income for the period -6174000 5070000
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 133600000 133600000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.46 0.38
Diluted earnings (loss) per share from continuing operations -0.46 0.38
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 -0.46 0.38
Diluted earnings (loss) per share from continuing and discontinued operations -0.46 0.38
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 48000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 549000
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 986817000
Trade receivables, non-current 0
Loans, non-current 59011000
Other non-current financial assets 0
Total non-current financial assets 1045828000
Deferred tax assets (net) 11446000
Other non-current assets 8747000
Total non-current assets 1066618000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 5728000
Cash and cash equivalents 862000
Bank balance other than cash and cash equivalents 0
Loans, current 278988000
Other current financial assets 6920000
Total current financial assets 292498000
Current tax assets (net) 0
Other current assets 0
Total current assets 292498000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1359116000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 133600000
Other equity 961483000
Total equity attributable to owners of parent 1095083000
Non controlling interest
Total equity 1095083000
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 0
Total non-current financial liabilities 0
Provisions, non-current 3659000
Deferred tax liabilities (net) 833000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 4492000
Current liabilities
Current financial liabilities
Borrowings, current 18645000
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 4104000
Total Trade payable 4104000
Other current financial liabilities 233723000
Total current financial liabilities 256472000
Other current liabilities 2770000
Provisions, current 299000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 259541000
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 264033000
Total equity and liabilites 1359116000
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 Remeasurment of Defined Benefit Plans -22000 -22000
Total Amount of items that will not be reclassified to profit and loss -22000 -22000
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
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 -22000 -22000



Cash flow statement, indirect

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 7393000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 68853000
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 -2088000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -20750000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -3994000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 26000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 2557000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 224679000
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 287000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
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 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 268996000
Net cash flows from (used in) operations 276389000
Dividends received 0
Interest paid -14000
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -2097000
Net cash flows from (used in) operating activities 274306000
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 0
Proceeds from sales of investment property 0
Purchase of investment property 282698000
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 -60854000
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 287000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -221557000
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 0
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 -56108000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 14000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -56122000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -3373000
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 -3373000
Cash and cash equivalents cash flow statement at beginning of period 4236000
Cash and cash equivalents cash flow statement at end of period 863000





Details of Impact of Audit Qualification

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Rafik & Associates Yes 30-Nov-2027


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Onelife Capital Advisors Limited Oodnap Securities (India) Ltd. Control of Related party of Promoter Loan On arm legth basis 0 38669000 38669000
2 Onelife Capital Advisors Limited DP Engineering and Consulting Pvt. Ltd. Control of Related party of Promoter Loan On arm legth basis 4282000 -4282000 0
3 Onelife Capital Advisors Limited Sowgau Estates Pvt. Ltd. Control of Related party of Promoter Loan On arm legth basis 8705000 -8705000 0
4 Onelife Capital Advisors Limited Pran Fertilisers & Pesticides Pvt. Ltd. Control of Related party of Promoter Loan On arm legth basis 0 -11915000 -11915000
5 Onelife Capital Advisors Limited Dealmoney Insurance Broking Pvt Ltd. Subsidiaries Loan On arm legth basis 30000 -3321000 -3291000
6 Onelife Capital Advisors Limited Sarsan Securities Pvt. Ltd. Subsidiaries Loan On arm legth basis -54823000 142084000 87261000
7 Onelife Capital Advisors Limited Dealmoney Real Estate Pvt Ltd. Subsidiaries Loan On arm legth basis 5000000 27000000 32000000
8 Onelife Capital Advisors Limited Dealmoney Commodities Pvt Ltd Subsidiaries Loan On arm legth basis 23200000 0 0
9 Onelife Capital Advisors Limited Dealmoney Distribution & E-Marketing Private Limited Subsidiaries Any other transaction Debtors On arm legth basis -6280000 12008000 5728000
10 Onelife Capital Advisors Limited FAMILY CARE HOSPITALS LIMITED Common KMP Loan On arm legth basis 6275000 0 6275000
11 Onelife Capital Advisors Limited Dealmoney Distribution & E-Marketing Private Limited Subsidiaries Any other transaction Creditors On arm legth basis 9000000 -13104000 -4104000
12 Onelife Capital Advisors Limited FAMILY CARE HOSPITALS LIMITED Common KMP Interest received On arm legth basis 287000 0 0
13 Onelife Capital Advisors Limited Pandoo Naig Promoter and Director Advance On arm legth basis 1813000 0 0
14 Onelife Capital Advisors Limited Sowmya Deshpande Common KMP Any other transaction Outstanding Payment On arm legth basis 8037000 0 0
15 Onelife Capital Advisors Limited Gautam Deshpande Common KMP Any other transaction Outstanding Payment On arm legth basis 8037000 0 0
16 Onelife Capital Advisors Limited Continental Controls Ltd Common KMP Investment On arm legth basis 6038000 0 0
17 Onelife Capital Advisors Limited Dealmoney Commodities Pvt Ltd Subsidiaries Investment On arm legth basis 42900000 0 0
18 Onelife Capital Advisors Limited Continental Controls Ltd Common KMP Loan On arm legth basis 384000 0 0
19 Onelife Capital Advisors Limited Pandoo Naig Promoter and Director Remuneration As per the agreement 750000 0 0
20 Onelife Capital Advisors Limited Prabhakar Naig Promoter and Director Remuneration As per the agreement 750000 0 0
21 Onelife Capital Advisors Limited Dealmoney Commodities Pvt Ltd Subsidiaries Investment On arm legth basis 250000000 0 0
22 Onelife Capital Advisors Limited Dealmoney Distribution And Advisory Services Private Limited Subsidiaries Loan On arm legth basis 0 86299000 86299000
23 Onelife Capital Advisors Limited Eyelid Infrastructure Pvt Ltd Subsidiaries Loan On arm legth basis 0 22085000 22085000
Total value of transaction during the reporting period 314385000