INTEGRATED FILING — NBFC



General information about company

Scrip code 531179
NSE Symbol ARMANFIN
MSEI Symbol NOTLISTED
ISIN INE109C01017
Name of company ARMAN FINANCIAL SERVICES 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Finance
Start date and time of board meeting 13-Aug-2025   16:30:00
End date and time of board meeting 13-Aug-2025   17:25:00
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


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 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
(i) Interest Income 1397568000 1397568000
(ii) Dividend Income 0 0
(iii) Rental Income 0 0
(iv) Fees and commission Income 64828000 64828000
(v) Net gain on fair value changes 13560000 13560000
(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
1 Gain on assignment of financial assets 34067000 34067000
2 Net Gain on Sale of financial instrument 0 0
Total other revenue from operations 34067000 34067000
Total Revenue From Operations 1510023000 1510023000
Other income 7000 7000
Total income 1510030000 1510030000
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 334430000 334430000
Finance costs 522209000 522209000
Depreciation, depletion and amortisation expense 4357000 4357000
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 665193000 665193000
(f) Other expenses
1 Electricity & fuel charges 1780000
2 Bank Charges 1274000
3 General Charges 4762000
4 Insurance 5861000
5 Rent 16905000
6 Stationery & printing 1642000
7 Rates & Taxes 2140000
8 Travelling - Conveyance & vehicle Maintenance 36383000
9 Professional fee 11515000
10 Other Expenses 13257000
Total other expenses 95519000 95519000
Total expenses 1621708000 1621708000
3 Total profit before exceptional items and tax -111678000 -111678000
4 Exceptional items 0 0
5 Total profit before tax -111678000 -111678000
7 Tax expense
8 Current tax 45230000 45230000
9 Deferred tax -11068000 -11068000
10 Total tax expenses 34162000 34162000
11 Net Profit Loss for the period from continuing operations -145840000 -145840000
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 -145840000 -145840000
16 Other comprehensive income net of taxes 4061000 4061000
17 Total Comprehensive Income for the period -141779000 -141779000
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -141780000 -141780000
Total profit or loss, attributable to non-controlling interests 0 0
19 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -141780000 -141780000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
20 Details of equity share capital
Paid-up equity share capital 104917000 104917000
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 -13.9 -13.9
Diluted earnings per share from continuing operations -13.79 -13.79
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 -13.9 -13.9
Diluted earnings per share -13.79 -13.79
23 Debt equity ratio 0.0138 0.0138
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


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




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 Consolidated Consolidated
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of Defined Benefit Obligations 367000 367000
Total Amount of items that will not be reclassified to profit and loss 367000 367000
2 Income tax relating to items that will not be reclassified to profit or loss 92000 92000
3 Amount of items that will be reclassified to profit and loss
1 Fair valuation gain / (loss) on financial instruments measured at FVOCI 5060000 5060000
Total Amount of items that will be reclassified to profit and loss 5060000 5060000
4 Income tax relating to items that will be reclassified to profit or loss 1274000 1274000
5 Total Other comprehensive income 4061000 4061000