| Scrip code | 511589 |
|---|---|
| NSE Symbol | AVONMORE |
| MSEI Symbol | NOTLISTED |
| ISIN | INE323B01024 |
| Name of company | Avonmore Capital & Management Services Limited |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 14-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 06-11-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 14-11-2025 12:47:00 |
| End date and time of board meeting | 14-11-2025 14:20:00 |
| 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 | Not applicable |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 275.00 | 644.00 |
| (ii) | Dividend Income | 13.00 | 14.00 |
| (iii) | Rental Income | 14.00 | 29.00 |
| (iv) | Fees and commission Income | 3,086.00 | 5,759.00 |
| (v) | Net gain on fair value changes | (1.00) | 265.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 0.00 | 0.00 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| 1 | Others | 305.00 | 645.00 |
| Total other revenue from operations | 305.00 | 645.00 | |
| Total Revenue From Operations | 3,692.00 | 7,356.00 | |
| Other income | 12.00 | 35.00 | |
| Total income | 3,704.00 | 7,391.00 | |
| 2 | Expenses | ||
| Cost of materials consumed | 0.00 | 0.00 | |
| Purchases of stock-in-trade | 0.00 | 0.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | |
| Employee benefit expense | 1,059.00 | 2,063.00 | |
| Finance costs | 38.00 | 116.00 | |
| Depreciation, depletion and amortisation expense | 155.00 | 309.00 | |
| Fees and commission expense | 1,329.00 | 2,579.00 | |
| Net loss on fair value changes | 0.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | (33.00) | (24.00) | |
| (f) | Other expenses | ||
| 1 | legal and professional expenses | 120.00 | 211.00 |
| 2 | rent expenses | 8.00 | 46.00 |
| 3 | Electricity and water expenses | 25.00 | 46.00 |
| 4 | Rates and taxes | 30.00 | 41.00 |
| 5 | Repair and maintenance | 69.00 | 110.00 |
| 6 | Net loss on sale on investments | 15.00 | 338.00 |
| 7 | Travelling expenses | 125.00 | 243.00 |
| 8 | Others Expenses | 209.00 | 371.00 |
| Total other expenses | 601.00 | 1,406.00 | |
| Total expenses | 3,149.00 | 6,449.00 | |
| 3 | Total profit before exceptional items and tax | 555.00 | 942.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 555.00 | 942.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 135.00 | 292.00 |
| 9 | Deferred tax | (15.00) | 14.00 |
| 10 | Total tax expenses | 120.00 | 306.00 |
| 11 | Net Profit Loss for the period from continuing operations | 435.00 | 636.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 184.00 | 712.00 |
| 15 | Total profit (loss) for period | 619.00 | 1,348.00 |
| 16 | Other comprehensive income net of taxes | (20.00) | 5.00 |
| 17 | Total Comprehensive Income for the period | 599.00 | 1,353.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 440.00 | 824.00 | |
| Total profit or loss, attributable to non-controlling interests | 180.00 | 524.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (20.00) | 4.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (1.00) | 1.00 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 2,887.00 | 2,887.00 | |
| 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 | 0.16 | 0.29 | |
| Diluted earnings per share from continuing operations | 0.16 | 0.29 | |
| 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 | 0.16 | 0.29 | |
| Diluted earnings per share | 0.16 | 0.29 | |
| 23 | Debt equity ratio | 0.05 | 0.05 |
| 24 | Debt service coverage ratio | 7.27 | 7.27 |
| 25 | Interest service coverage ratio | 15.36 | 15.36 |
| 26 | Disclosure of notes on financial results | ||
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 942.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 0.00 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | 0.00 | |
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |
| Adjustments for other financial assets, non-current | 0.00 | |
| Adjustments for other financial assets, current | 0.00 | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | 0.00 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 0.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 0.00 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 0.00 | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 0.00 | |
| Adjustments for share-based payments | 0.00 | |
| Adjustments for fair value losses (gains) | 0.00 | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | (373.00) | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 712.00 | |
| Total adjustments for reconcile profit (loss) | 339.00 | |
| Net cash flows from (used in) operations | 1,281.00 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 377.00 | |
| Other inflows (outflows) of cash | (795.00) | |
| Net cash flows from (used in) operating activities | 109.00 | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Proceeds from sales of property, plant and equipment | 0.00 | |
| Purchase of property, plant and equipment | 0.00 | |
| Proceeds from sales of investment property | 0.00 | |
| Purchase of investment property | 0.00 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 0.00 | |
| Proceeds from sales of intangible assets under development | 0.00 | |
| Purchase of intangible assets under development | 0.00 | |
| Proceeds from sales of goodwill | 0.00 | |
| Purchase of goodwill | 0.00 | |
| Proceeds from biological assets other than bearer plants | 0.00 | |
| Purchase of biological assets other than bearer plants | 0.00 | |
| Proceeds from government grants | 0.00 | |
| Proceeds from sales of other long-term assets | 0.00 | |
| Purchase of other long-term assets | 0.00 | |
| Cash advances and loans made to other parties | 0.00 | |
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (2,614.00) | |
| Net cash flows from (used in) investing activities | (2,614.00) | |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |
| Payments from changes in ownership interests in subsidiaries | 0.00 | |
| Proceeds from issuing shares | 0.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Payments to acquire or redeem entity's shares | 0.00 | |
| Payments of other equity instruments | 0.00 | |
| Proceeds from exercise of stock options | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | 0.00 | |
| Repayments of borrowings | 0.00 | |
| Payments of lease liabilities | 0.00 | |
| Dividends paid | 0.00 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 474.00 | |
| Net cash flows from (used in) financing activities | 474.00 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (2,031.00) | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |
| Net increase (decrease) in cash and cash equivalents | (2,031.00) | |
| Cash and cash equivalents cash flow statement at beginning of period | 3,097.00 | |
| Cash and cash equivalents cash flow statement at end of period | 1,066.00 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 1,066.00 | ||
| Bank Balance other than (a) above | 118.00 | ||
| Derivative financial instruments | |||
| Receivables | |||
| (I) Trade Receivables | 4,802.00 | ||
| (II) Other Receivables | 114.00 | ||
| Loans | 8,960.00 | ||
| Investments | 20,644.00 | ||
| Other Financial assets | 6,917.00 | ||
| Total Financial Assets | 42,621.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 394.00 | ||
| Deferred tax Assets (Net) | 450.00 | ||
| Investment Property | 4,098.00 | ||
| Biological assets other than bearer plants | |||
| Property, Plant and Equipment | 1,485.00 | ||
| Capital work-in-progress | |||
| Intangible assets under development | 39.00 | ||
| Goodwill | 19.00 | ||
| Other Intangible assets | 385.00 | ||
| Other non-financial assets (to be specified) | 8,445.00 | ||
| Total Non Financial Assets | 15,315.00 | ||
| Total assets | 57,936.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 2,887.00 | ||
| Other equity | 35,030.00 | ||
| Total equity attributable to owners of parent | 37,917.00 | ||
| Non controlling interest | 1160300000 | ||
| Total equity | 49,520.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | ||
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | |||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 819.00 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | |||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 1,582.00 | ||
| (C ) | Debt Securities | ||
| (d) | Borrowings (Other than Debt Securities) | 2,051.00 | |
| (e) | Deposits | ||
| (f) | Subordinated Liabilities | ||
| (g) | Other financial liabilities | 3,278.00 | |
| Total Financial Liabilities | 7,730.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 63.00 | |
| (b) | Provisions | 385.00 | |
| (C ) | Deferred tax liabilities (Net) | ||
| (d) | Other non-financial liabilities | 238.00 | |
| Total Non Financial Liabilities | 686.00 | ||
| Total liabilities | 8,416.00 | ||
| Total equity and liabilites | 57,936.00 | ||
| Disclosure of notes on assets and liabilities | |||
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| Whether results 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) | |||
| 1 | Debt and Equity market operation | 262.00 | 883.00 |
| 2 | Consultancy and advisory fees | 2,761.00 | 5,049.00 |
| 3 | Wealth Advisory/ Broking activities | 442.00 | 821.00 |
| 4 | Finance activities | 204.00 | 561.00 |
| 5 | Investment activities | 0.00 | 0.00 |
| 6 | Healthcare activities | 1.00 | 1.00 |
| 7 | Others | 22.00 | 41.00 |
| Total Segment Revenue | 3,692.00 | 7,356.00 | |
| Less: Inter segment revenue | |||
| Revenue from operations | 3,692.00 | 7,356.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Debt and Equity market operation | 157.00 | 643.00 |
| 2 | Consultancy and advisory fees | 327.00 | 423.00 |
| 3 | Wealth Advisory/ Broking activities | 53.00 | 93.00 |
| 4 | Finance activities | 139.00 | 306.00 |
| 5 | Investment activities | 0.00 | 0.00 |
| 6 | Healthcare activities | (1.00) | (4.00) |
| 7 | Others | (8.00) | (328.00) |
| Total Profit before tax | 667.00 | 1,133.00 | |
| i. Finance cost | 4.00 | 4.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 108.00 | 187.00 | |
| Profit before tax | 555.00 | 942.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Debt and Equity market operation | 8,701.00 | 8,701.00 |
| 2 | Consultancy and advisory fees | 10,103.00 | 10,103.00 |
| 3 | Wealth Advisory/ Broking activities | 5,285.00 | 5,285.00 |
| 4 | Finance activities | 12,278.00 | 12,278.00 |
| 5 | Investment activities | 0.00 | 0.00 |
| 6 | Healthcare activities | 212.00 | 212.00 |
| 7 | Others | 14,480.00 | 14,480.00 |
| Total Segment Asset | 51,059.00 | 51,059.00 | |
| Un-allocable Assets | 6,876.00 | 6,876.00 | |
| Net Segment Asset | 57,935.00 | 57,935.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Debt and Equity market operation | 111.00 | 111.00 |
| 2 | Consultancy and advisory fees | 4,200.00 | 4,200.00 |
| 3 | Wealth Advisory/ Broking activities | 2,636.00 | 2,636.00 |
| 4 | Finance activities | 84.00 | 84.00 |
| 5 | Investment activities | 0.00 | 0.00 |
| 6 | Healthcare activities | 48.00 | 48.00 |
| 7 | Others | 24.00 | 24.00 |
| Total Segment Liabilities | 7,103.00 | 7,103.00 | |
| Un-allocable Liabilities | 1,313.00 | 1,313.00 | |
| Net Segment Liabilities | 8,416.00 | 8,416.00 | |
| Disclosure of notes on segments | |||
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| 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 | Re-measurement gain/loss on defined benefit plans | -200000 | 200000 |
| 2 | Changes in fair value gain/(loss) of FVOCI equity instruments | -2200000 | 400000 |
| Total Amount of items that will not be reclassified to profit and loss | -2400000 | 600000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (4.00) | 1.00 |
| 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 | (20.00) | 5.00 |