General information about company |
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|---|---|
| Scrip code | 543663 |
| NSE Symbol | FIVESTAR |
| MSEI Symbol | NA |
| ISIN | INE128S01021 |
| Name of company | FIVE-STAR BUSINESS FINANCE 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 | 28-Jul-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 19-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 | Single segment |
| Description of single segment | Financial Service |
| Start date and time of board meeting | 28-Jul-2025 14:00:00 |
| End date and time of board meeting | 28-Jul-2025 16:40:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| 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 |
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|---|---|---|---|
| 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 | 7646843000 | 7646843000 |
| (ii) | Dividend Income | 0 | 0 |
| (iii) | Rental Income | 0 | 0 |
| (iv) | Fees and commission Income | 96281000 | 96281000 |
| (v) | Net gain on fair value changes | 123653000 | 123653000 |
| (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 | 7866777000 | 7866777000 | |
| Other income | 45097000 | 45097000 | |
| Total income | 7911874000 | 7911874000 | |
| 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 | 1560741000 | 1560741000 | |
| Finance costs | 1872922000 | 1872922000 | |
| Depreciation, depletion and amortisation expense | 82217000 | 82217000 | |
| Fees and commission expense | 0 | 0 | |
| 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 | 477840000 | 477840000 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 368619000 | |
| Total other expenses | 368619000 | 368619000 | |
| Total expenses | 4362339000 | 4362339000 | |
| 3 | Total profit before exceptional items and tax | 3549535000 | 3549535000 |
| 4 | Exceptional items | 0 | 0 |
| 5 | Total profit before tax | 3549535000 | 3549535000 |
| 7 | Tax expense | ||
| 8 | Current tax | 1011424000 | 1011424000 |
| 9 | Deferred tax | -125005000 | -125005000 |
| 10 | Total tax expenses | 886419000 | 886419000 |
| 11 | Net Profit Loss for the period from continuing operations | 2663116000 | 2663116000 |
| 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 | 2663116000 | 2663116000 |
| 16 | Other comprehensive income net of taxes | -15262000 | -15262000 |
| 17 | Total Comprehensive Income for the period | 2647854000 | 2647854000 |
| 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 | 29443983500000 | 29443983500000 | |
| 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 | 9.04 | 9.04 | |
| Diluted earnings per share from continuing operations | 9.02 | 9.02 | |
| 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 | 9.04 | 9.04 | |
| Diluted earnings per share | 9.02 | 9.02 | |
| 23 | Debt equity ratio | 0.012 | 0.012 |
| 24 | Debt service coverage ratio | 0.0 | 0.0 |
| 25 | Interest service coverage ratio | 0.0 | 0.0 |
| 26 | Disclosure of notes on financial results | Textual Information(1) | |
Remarks |
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| 23 | Debt equity ratio | |
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio | |
Text Block |
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| Textual Information(1) | Five-Star Business Finance Limited (the ''Company'') is a Systemically Important Non-Deposit taking Non-Banking Finance Company (NBFC-ND-SI) registered with the Reserve Bank of India (the ''RBI''). These financial results have been prepared in accordance with the Accounting Standards as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India and in terms of Regulation 33 and 52 of the Securities Exchange Board of India (''SEBI'') (Listing Obligations and Disclosure Requirements) Regulations 2015 (as amended). Any application guidance / clarification / directions issued by the Reserve Bank of India are implemented as and when they are issued / become applicable. This statement of financial results for the quarter ended June 30, 2025 (''Financial Results'') have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on July 28, 2025. The Company has granted 15,000 options under Five-Star Associate Stock Option Scheme, 2023 during the quarter ended June 30, 2025 (25,25,000 options during the year ended March 31, 2025). Under Five-Star Associate Stock Option Scheme, 2015 and Five-Star Associate Stock Option Scheme, 2018, 12,735 options of Face Value of INR 1 (11,780 for the quarter ended June 30, 2024) were exercised by the employees and allotted during the quarter ended June 30, 2025 and 2,610 options of Face Value of INR 1 were exercised by the employees and pending allotment as of June 30, 2025. The total outstanding employee stock options as of June 30, 2025 is 33,74,045 (33,78,460 as at March 31, 2025). Basis the approval of the shareholders on September 13, 2024, the Company issued 4,10,000 convertible share warrants amounting to INR 3,157 lakhs (Including a premium of INR 769 per warrant) on a preferential basis, which will be converted into equity shares in the ratio of 1:1. The Company fully allotted the share warrants upon receipt of 25% of the proceeds on October 24, 2024. All debentures are secured by an exclusive first charge on book debts and certain debentures by pari passu charge on immovable property with security cover ranging from 1.00 to 1.25 times of outstanding amount at any point in time. The security cover over listed non-convertible debentures as of June 30, 2025 is 1.20 times. Disclosures in compliance with Regulation 52(4) of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 for the quarter ended June 30, 2025 is attached as Annexure-I. The Company is primarily in the business of financing and accordingly there are no separate reportable segments in accordance with Ind AS 108 on Operating Segments in respect of the Company. The Company operates in a single geographical segment i.e India. Disclosures pursuant to RBI Notification - RBI/DOR/2021-22/86 DOR.STR.REC.51/21.04.048/2021-22 dated September 24, 2021 (as amended from time to time): a.The Company has not transferred or acquired any loan not in default during the quarter ended June 30, 2025 b.The Company has not transferred or acquired any stressed loan during the quarter ended June 30, 2025 The financial results are also available on the stock exchange websites www.bseindia.com and www.nseindia.com and on the Company's website https://fivestargroup.in/. | ||
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results |
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| 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) | |||
| 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 | |||
| Net Segment Asset | |||
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| Total Segment Liabilities | |||
| Un-allocable Liabilities | |||
| Net Segment Liabilities | |||
| Disclosure of notes on segments | |||
Other Comprehensive Income |
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|---|---|---|---|
| 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 | ||
| 1 | Remeasurements of the defined benefit plans (net) | -7444000 | -7444000 |
| Total Amount of items that will not be reclassified to profit and loss | -7444000 | -7444000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | -1874000 | -1874000 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | The effective portion of gain and loss on hedging instruments in a cash flow hedge | -12952000 | -12952000 |
| Total Amount of items that will be reclassified to profit and loss | -12952000 | -12952000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | -3260000 | -3260000 |
| 5 | Total Other comprehensive income | -15262000 | -15262000 |