INTEGRATED FILING — NBFC



General information about company

Scrip code 532974
NSE Symbol BIRLAMONEY
MSEI Symbol NOTLISTED
ISIN INE865C01022
Name of company ADITYA BIRLA MONEY LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 11-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 11-Jul-2025   15:00:00
End date and time of board meeting 11-Jul-2025   17:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(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
(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.
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(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?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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
NA


Financial Results — NBFC
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-Apr-2025 01-Apr-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
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
(i) Interest Income 553760000 553760000
(ii) Dividend Income 0 0
(iii) Rental Income 0 0
(iv) Fees and commission Income 442112000 442112000
(v) Net gain on fair value changes 131207000 131207000
(vi) Net gain on derecognition of financial instruments under amortised cost category 0 0
(vii) Sale of products (including Excise Duty) 0 0
(viii) Sale of services 0 0
(ix) Other revenue from operations
Total other revenue from operations
Total Revenue From Operations 1127079000 1127079000
Other income 1813000 1813000
Total income 1128892000 1128892000
2 Expenses
Cost of materials consumed 0 0
Purchases of stock-in-trade 0 0
Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
Employee benefit expense 278926000 278926000
Finance costs 315922000 315922000
Depreciation, depletion and amortisation expense 27636000 27636000
Fees and commission expense 173573000 173573000
Net loss on fair value changes 0 0
Net loss on derecognition of financial instruments under amortised cost category 0 0
Impairment on financial instruments 243000 243000
(f) Other expenses
1 Other Expenses 126950000
Total other expenses 126950000 126950000
Total expenses 923250000 923250000
3 Total profit before exceptional items and tax 205642000 205642000
4 Exceptional items 0 0
5 Total profit before tax 205642000 205642000
7 Tax expense
8 Current tax 54098000 54098000
9 Deferred tax -2218000 -2218000
10 Total tax expenses 51880000 51880000
11 Net Profit Loss for the period from continuing operations 153762000 153762000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
17 Net profit (loss) from discontinued operation after tax 0 0
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
15 Total profit (loss) for period 153762000 153762000
16 Other comprehensive income net of taxes 5627000 5627000
17 Total Comprehensive Income for the period 159389000 159389000
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
19 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
20 Details of equity share capital
Paid-up equity share capital 56509000 56509000
Face value of equity share capital 1 1
21 Reserves excluding revaluation reserve
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 2.72 2.72
Diluted earnings per share from continuing operations 2.72 2.72
ii Earnings per equity share for discontinued operations
Basic earnings per share from discontinued operations 0 0
Diluted earnings per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings per share 2.72 2.72
Diluted earnings per share 2.72 2.72
23 Debt equity ratio 0.0658 0.0658
24 Debt service coverage ratio 0.0 0.0
25 Interest service coverage ratio 0.0175 0.0175
26 Disclosure of notes on financial results Textual Information(1)


Remarks
23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio


Text Block
Textual Information(1) 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on July 11, 2025.The unaudited financial results of the company for the quarter ended June 30, 2025 have been subjected to limited review by the auditors. 2. These financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. 3. The Net Worth is calculated as per Regulation 2(1)(s) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with Section 2(57) of the Companies Act, 2013. 4. Figures of the quarter ended March 31, 2025 are the balancing figures between audited figures in respect of the full financial year and the year to date figures upto the third quarter of the relevant financial year which were subject to limited review by the auditors. 5. Net Gain on Fair Value Changes includes realised and unrealised gain/(loss) on debt securities and investments in mutual funds. 6. Information as required pursuant to Regulation 52(4) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015: a. Formulae for Computation of Ratios are as follows: (i) Debt-Equity Ratio- Total Debt (excluding Lease Liabilites)/Total Equity (ii) Interest Service Coverage Ratio- (Profit Before Tax + Interest + Depreciation - Extraordinary income and expense)/ Interest & Finance Charges (iii) Current Ratio- Current Assets/ Current Liability (iv) Long Term Debt to Working Capital- Long Term Debt (excluding Lease Liabilites)/ Working Capital (v) Bad Debts to Account Receivable Ratio- Bad Debts/ Average Trade Receivables (vi) Current Liability Ratio- Current Liability/ Total Liability (vii) Total Debts to Total Assets- Total Debt(excluding Lease Liabilites)/ Total Assets (viii) Operating Margin Ratio- Profit Before Tax/ Revenue from Operations (ix) Net Profit Margin Ratio- Profit After Tax/ Revenue from Operations b. * Given the nature of the company's business this ratio is not considered to be applicable. c. $ Debt Service Coverage Ratio (DSCR) is not applicable as the Company does not have any long-term debt obligations. 7. The previous period figures have been regrouped/rearranged wherever necessary.




Format for Reporting Segment 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)
A Date of start of reporting period 01-Apr-2025 01-Apr-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
Whether accounts are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Broking 813206000
2 Wholesale debt market 306448000
3 Others 7425000
Total Segment Revenue 1127079000 1127079000
Less: Inter segment revenue 0
Revenue from operations 1127079000 1127079000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Broking 56929000
2 Wholesale debt market 147078000
3 Others -178000
Total Profit before tax 203829000 203829000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income -1813000 -1813000
Profit before tax 205642000 205642000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Broking 16925511000 16925511000
2 Wholesale debt market 7987001000 7987001000
3 Others 3224000 3224000
Total Segment Asset 24915736000 24915736000
Un-allocable Assets 237644000 237644000
Net Segment Asset 25153380000 25153380000
4 Segment Liabilities
Segment Liabilities
1 Broking 14689631000 14689631000
2 Wholesale debt market 7940620000 7940620000
3 Others 2407000 2407000
Total Segment Liabilities 22632658000 22632658000
Un-allocable Liabilities 0 0
Net Segment Liabilities 22632658000 22632658000
Disclosure of notes on segments


Other Comprehensive Income
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025 01-Apr-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss -5627000 -5627000
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 5627000 5627000




Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
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 Deloitte Haskins & Sells LLP Yes 31-Jul-2027