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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 14-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 14-01-2026   16:50:00
End date and time of board meeting 14-01-2026   18:50:00
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 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
Not Applicable


Financial Results — NBFC

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations
(i) Interest Income 6,817.38 18,377.49
(ii) Dividend Income 0.00 0.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 4,246.53 12,619.97
(v) Net gain on fair value changes 894.15 2,881.98
(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
Total other revenue from operations
Total Revenue From Operations 11,958.06 33,879.44
Other income 13.52 90.76
Total income 11,971.58 33,970.20
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 2,411.83 8,201.05
Finance costs 3,535.59 9,694.44
Depreciation, depletion and amortisation expense 307.36 878.83
Fees and commission expense 1,864.43 5,209.95
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 34.96 49.60
(f) Other expenses
1 Other expenses 1,682.78 4,324.29
Total other expenses 1,682.78 4,324.29
Total expenses 9,836.95 28,358.16
3 Total profit before exceptional items and tax 2,134.63 5,612.04
4 Exceptional items (312.65) (312.65)
5 Total profit before tax 1,821.98 5,299.39
7 Tax expense
8 Current tax 420.35 1,332.98
9 Deferred tax (20.54) (7.94)
10 Total tax expenses 399.81 1,325.04
11 Net Profit Loss for the period from continuing operations 1,422.17 3,974.35
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 0.00 0.00
15 Total profit (loss) for period 1,422.17 3,974.35
16 Other comprehensive income net of taxes (79.41) 521.06
17 Total Comprehensive Income for the period 1,342.76 4,495.41
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 565.09 565.09
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 2.52 7.03
Diluted earnings per share from continuing operations 2.52 7.03
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 2.52 7.03
Diluted earnings per share 2.52 7.03
23 Debt equity ratio 7.4200 7.4200
24 Debt service coverage ratio
25 Interest service coverage ratio 1.6100 1.6500
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 January 14, 2026.The unaudited financial results of the Company for the quarter and nine months ended December 31, 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. Net Gain on Fair Value Changes includes realised and unrealised gain/(loss) on debt securities and investments in mutual funds. 5.The Government of India has implemented four new Labour Codes (Codes), including the Code on Wages, 2019, with effect from November 21, 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact as Statutory impact of new Labour Codes under Exceptional Items. The incremental impact consisting of gratuity of 2.78 crore and compensated absences of 0.34 crore primarily arises due to change in wage definition. 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 (vii) 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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
Whether results 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 9,212.92 25,651.70
2 Wholesale debt market 2,671.13 8,004.60
3 Others 74.01 223.14
Total Segment Revenue 11,958.06 33,879.44
Less: Inter segment revenue 0.00 0.00
Revenue from operations 11,958.06 33,879.44
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Broking 608.08 1,604.87
2 Wholesale debt market 1,207.39 3,622.93
3 Others (7.01) (19.17)
Total Profit before tax 1,808.46 5,208.63
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income (13.52) (90.76)
Profit before tax 1,821.98 5,299.39
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Broking 2,22,157.44 2,22,157.44
2 Wholesale debt market 81,501.43 81,501.43
3 Others 31.43 31.43
Total Segment Asset 3,03,690.30 3,03,690.30
Un-allocable Assets 2,648.63 2,648.63
Net Segment Asset 3,06,338.93 3,06,338.93
4 Segment Liabilities
Segment Liabilities
1 Broking 1,97,192.55 1,97,192.55
2 Wholesale debt market 80,892.68 80,892.68
3 Others 58.07 58.07
Total Segment Liabilities 2,78,143.30 2,78,143.30
Un-allocable Liabilities 86.90 86.90
Net Segment Liabilities 2,78,230.20 2,78,230.20
Disclosure of notes on segments


Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 Items that will not be reclassified to profit or loss in subsequent periods -9808000 56303000
Total Amount of items that will not be reclassified to profit and loss -9808000 56303000
2 Income tax relating to items that will not be reclassified to profit or loss (18.67) 41.97
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 0.00 0.00
5 Total Other comprehensive income (79.41) 521.06