| Scrip code | 542772 |
|---|---|
| NSE Symbol | 360ONE |
| MSEI Symbol | NOTLISTED |
| ISIN | INE466L01038 |
| Name of company | 360 ONE WAM 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 | 15-01-2026 |
| 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 | Single segment |
| Description of single segment | Wealth |
| Start date and time of board meeting | 15-01-2026 13:00:00 |
| End date and time of board meeting | 15-01-2026 15:15:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| 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? | Yes |
| No. of times funds raised during the quarter | 2 |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| Not Applicable, as there were no defaults in the quarter and nine months ended December 31, 2025. With respect to the tab ‘No. of times funds raised during the quarter’, we wish to highlight that during the quarter ended December 31, 2025, the Company had not raised funds. In the SOD(1): Date of Raising Funds: July 21, 2025 Amount Raised: Rs. 527,95,06,792.50/- (Rupees five hundred and twenty-seven crores ninety-five lakhs six thousand seven hundred and ninety-two and paise fifty only) i.e. 25% of the warrant exercise price. The aforesaid amount raised was utilised in quarter ended September 30, 2025 and reported vide our intimation dated October 17, 2025. In the SOD(2): Date of Raising Funds: May 29, 2025 Amount Raised: Rs. 391,37,60,000/- (Rupees three hundred and ninety one crores thirty seven lakhs sixty thousand only). The aforesaid amount raised was utilised in quarter ended June 30, 2025 and reported vide our intimation dated July 17, 2025. | |
| 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 | 0.00 | 0.00 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 3,066.00 | 18,278.00 |
| (v) | Net gain on fair value changes | 0.00 | 0.00 |
| (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 | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 3,066.00 | 18,278.00 | |
| Other income | 4,027.00 | 25,579.00 | |
| Total income | 7,093.00 | 43,857.00 | |
| 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 | 1,238.00 | 4,702.00 | |
| Finance costs | 2,773.00 | 8,346.00 | |
| Depreciation, depletion and amortisation expense | 1,157.00 | 3,327.00 | |
| Fees and commission expense | 0.00 | 1,820.00 | |
| 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 | 55.00 | 55.00 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 1,816.00 | 7,451.00 |
| Total other expenses | 1,816.00 | 7,451.00 | |
| Total expenses | 7,039.00 | 25,701.00 | |
| 3 | Total profit before exceptional items and tax | 54.00 | 18,156.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 54.00 | 18,156.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 159.00 | 4,269.00 |
| 9 | Deferred tax | (150.00) | (789.00) |
| 10 | Total tax expenses | 9.00 | 3,480.00 |
| 11 | Net Profit Loss for the period from continuing operations | 45.00 | 14,676.00 |
| 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 | 0.00 | 0.00 |
| 15 | Total profit (loss) for period | 45.00 | 14,676.00 |
| 16 | Other comprehensive income net of taxes | 8.00 | 4.00 |
| 17 | Total Comprehensive Income for the period | 53.00 | 14,680.00 |
| 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 | 4,053.00 | 4,053.00 | |
| 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 | 0.01 | 3.65 | |
| Diluted earnings per share from continuing operations | 0.01 | 3.54 | |
| 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 | 0.01 | 3.65 | |
| Diluted earnings per share | 0.01 | 3.54 | |
| 23 | Debt equity ratio | 0.2500 | 0.2500 |
| 24 | Debt service coverage ratio | 0.06000 | 0.1900 |
| 25 | Interest service coverage ratio | 1.0200 | 3.4100 |
| 26 | Disclosure of notes on financial results | ||
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| 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) | |||
| 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 | |||
| 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 | Remeasurements of defined benefits liabilities / (assets) | 1000000 | 500000 |
| Total Amount of items that will not be reclassified to profit and loss | 1000000 | 500000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 2.00 | 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 | 8.00 | 4.00 |
| Whether results are audited or unaudited | Unaudited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | S.R. Batliboi & Co. LLP | Yes | 31-07-2027 | ||
|---|---|---|---|---|---|
| Mode of Fund Raising | Preferential Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 21-07-2025 |
| Amount Raised | 5,27,95,06,79,250.00 |
| Report filed for Quarter ended | 31-12-2025 |
| Monitoring Agency | Applicable |
| Monitoring Agency Name, if applicable | CARE Ratings Limited |
| Is there a Deviation / Variation in use of funds raised | No |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | |
| If Yes, Date of shareholder Approval | |
| Explanation for the Deviation / Variation | Not Applicable |
| Comments of the Audit Committee after review | Nil |
| Comments of the auditors, if any | Nil |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| Mode of Fund Raising | Preferential Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 29-05-2025 |
| Amount Raised | 3,91,37,60,00,000.00 |
| Report filed for Quarter ended | 31-12-2025 |
| Monitoring Agency | Applicable |
| Monitoring Agency Name, if applicable | CARE Ratings Limited |
| Is there a Deviation / Variation in use of funds raised | No |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | |
| If Yes, Date of shareholder Approval | |
| Explanation for the Deviation / Variation | Not Applicable |
| Comments of the Audit Committee after review | Nil |
| Comments of the auditors, if any | Nil |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| Name of signatory | Sanjay Wadhwa |
| Designation of person | Chief Financial Officer |
| Place | Mumbai |
| Date | 15-01-2026 |