INTEGRATED FILING — NBFC



General information about company

Scrip code 541988
NSE Symbol AAVAS
MSEI Symbol NOTLISTED
ISIN INE216P01012
Name of company Aavas Financiers 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-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 HFC-SI
Start date and time of board meeting 12-Aug-2025   14:47:00
End date and time of board meeting 12-Aug-2025   15:49:00
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
No default in loan


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 5489410000 5489410000
(ii) Dividend Income 0 0
(iii) Rental Income 0 0
(iv) Fees and commission Income 232471000 232471000
(v) Net gain on fair value changes 78821000 78821000
(vi) Net gain on derecognition of financial instruments under amortised cost category 474909000 474909000
(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 6275611000 6275611000
Other income 3738000 3738000
Total income 6279349000 6279349000
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 1107124000 1107124000
Finance costs 2713493000 2713493000
Depreciation, depletion and amortisation expense 93435000 93435000
Fees and commission expense 22492000 22492000
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 112599000 112599000
(f) Other expenses
1 Other expenses 438920000
Total other expenses 438920000 438920000
Total expenses 4488063000 4488063000
3 Total profit before exceptional items and tax 1791286000 1791286000
4 Exceptional items 0 0
5 Total profit before tax 1791286000 1791286000
7 Tax expense
8 Current tax 390509000 390509000
9 Deferred tax 8443000 8443000
10 Total tax expenses 398952000 398952000
11 Net Profit Loss for the period from continuing operations 1392334000 1392334000
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 1392334000 1392334000
16 Other comprehensive income net of taxes 0 0
17 Total Comprehensive Income for the period 1392334000 1392334000
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 791569000 791569000
Face value of equity share capital 10 10
21 Reserves excluding revaluation reserve
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 17.59 17.59
Diluted earnings per share from continuing operations 17.45 17.45
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 17.59 17.59
Diluted earnings per share 17.45 17.45
23 Debt equity ratio 0.0317 0.0317
24 Debt service coverage ratio
25 Interest service coverage ratio
26 Disclosure of notes on financial results Textual Information(1)


Remarks

23 Debt equity ratio Debt is 1431658.52 Lakhs where as equity is 450980.69 as on June 25
24 Debt service coverage ratio
25 Interest service coverage ratio


Text Block

Textual Information(1) 1.The financial results have been prepared in accordance with applicable accounting standards prescribed under section 133 of Companies Act, 2013 read with (Indian Accounting Standard) Rules, 2015 (Ind AS), as amended from time to time, and other accounting principles generally accepted in India and in compliance with Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”). 2.The above financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on August 12, 2025 and subject to limited review by the joint statutory auditors of the Company. The financial results for the quarter ended June 30, 2024 were reviewed by Walker Chandiok & Co LLP, Chartered Accountants. 3. The figures for the quarter ended March 31, 2025 represent balancing figures between audited figures for the year ended March 31, 2025 and year to date figures upto December 31, 2024 which were subjected to limited review by joint statutory auditors of the company . 4. Pursuant to purchase of shares under separate share sale agreements entered into by each of (i) Lake District Holdings Limited (LDHL) (ii) Partners Group ESCL Limited (PGEL), (iii) Partners Group Private Equity (Master Fund), LLC (PGPE), (LDHL, PGEL and PGPE collectively referred as 'Sellers'), with the Company and Aquilo House Pte. Ltd. ('Acquirer') on August 10, 2024 (collectively, the SPAs), and Pursuant to an open offer by Aquilo House Pte. Ltd. in terms of the Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers Regulations), 2011, the Acquirer has acquired an aggregate of 38,757,228 equity shares of the Company representing 48.96% of paid-up share capital of the Company as on June 30, 2025. Pursuant to the above, the Sellers have ceased to be the 'Promoters' and members of the 'promoter Group' of the Company, and are not in control of the Company; and the Acquirer has acquired control of the Company, and stands reclassified as a 'promoter' of the Company with effect from June 30, 2025. 5. During the quarter ended June 30, 2025, the Company has allotted 2,220 equity shares to eligible employees under Employee stock Option Plan at a price of INR 1,580.20 per equity share at premium of INR 1,570.20 per equity share. The Company has also allotted 1,020 equity shares to eligible employees under Performance stock Option Plan at a price of INR 10.00 per equity share. 6. Disclosures pursuant to RBI Notification-RBI/DOR/2021-22/86 DOR.STR.REC.51/21.04.048/2021-22 dated September 24, 2021 (a) Details of transfer through assignment in respect of loans not in default during the quarter ended June 30, 2025. (b) Details of transfer through Co-lending in respect of loans not in default during the quarter ended June 30, 2025. (c) The Company has not transferred or acquired, any stressed loans during the quarter ended June 30, 2025. (d) The Company has not acquired, any loans not in default during the quarter ended June 30, 2025. 7.Disclosure in compliance with Regulation 52(4) of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015 for the quarter ended June 30, 2025 is attached as Annexure A. 8. The Company has maintained at-least 100% security cover on its secured listed non-convertible debentures (NCDs) as on June 30, 2025 (by creating exclusive charge on hypothecation of specific and identified book debts/receivables). The proceeds of the NCDs, utilised till the end of the reporting period, were used for the objects that were stated in the respective offer documents. 9. The Company is engaged primarily in the business of housing finance within india and there are no separate reportable segments as per Ind AS 108 dealing with Operating Segments. 10.Figures for the previous year/periods have been regrouped and/or reclassified wherever considered necessary. The impact, if any, are not material to financial results.




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)
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

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
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
5 Total Other comprehensive income 0 0