| 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 | 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 | 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 35,423.00 | 94,567.00 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 53,049.00 | 1,57,530.00 |
| (v) | Net gain on fair value changes | 29,378.00 | 71,972.00 |
| (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 | Dividend and Distribution Income on Investments | 298.00 | 545.00 |
| Total other revenue from operations | 298.00 | 545.00 | |
| Total Revenue From Operations | 1,18,148.00 | 3,24,614.00 | |
| Other income | 3,851.00 | 6,141.00 | |
| Total income | 1,21,999.00 | 3,30,755.00 | |
| 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 | 31,410.00 | 83,302.00 | |
| Finance costs | 29,596.00 | 77,839.00 | |
| Depreciation, depletion and amortisation expense | 4,088.00 | 11,220.00 | |
| Fees and commission expense | 2,883.00 | 6,809.00 | |
| 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 | 249.00 | 792.00 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 11,068.00 | 29,367.00 |
| Total other expenses | 11,068.00 | 29,367.00 | |
| Total expenses | 79,294.00 | 2,09,329.00 | |
| 3 | Total profit before exceptional items and tax | 42,705.00 | 1,21,426.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 42,705.00 | 1,21,426.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 8,482.00 | 27,649.00 |
| 9 | Deferred tax | 1,495.00 | 1,034.00 |
| 10 | Total tax expenses | 9,977.00 | 28,683.00 |
| 11 | Net Profit Loss for the period from continuing operations | 32,728.00 | 92,743.00 |
| 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 | 32,728.00 | 92,743.00 |
| 16 | Other comprehensive income net of taxes | 327.00 | 600.00 |
| 17 | Total Comprehensive Income for the period | 33,055.00 | 93,343.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 32,728.00 | 92,743.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 33,055.00 | 93,343.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 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 | 8.08 | 23.05 | |
| Diluted earnings per share from continuing operations | 7.82 | 22.35 | |
| 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 | 8.08 | 23.05 | |
| Diluted earnings per share | 7.82 | 22.35 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 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 | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | Wealth Management | 85,702.00 | 2,56,716.00 |
| 2 | Asset Management | 36,224.00 | 73,852.00 |
| 3 | Unallocated | 73.00 | 187.00 |
| Total Segment Revenue | 1,21,999.00 | 3,30,755.00 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 1,21,999.00 | 3,30,755.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Wealth Management | 23,722.00 | 83,499.00 |
| 2 | Asset Management | 18,910.00 | 37,740.00 |
| 3 | Unallocated | 73.00 | 187.00 |
| Total Profit before tax | 42,705.00 | 1,21,426.00 | |
| i. Finance cost | 0.00 | 0.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |
| Profit before tax | 42,705.00 | 1,21,426.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Wealth Management | 23,17,970.00 | 23,17,970.00 |
| 2 | Asset Management | 2,98,529.00 | 2,98,529.00 |
| 3 | Unallocated | 0.00 | 0.00 |
| Total Segment Asset | 26,16,499.00 | 26,16,499.00 | |
| Un-allocable Assets | 31,917.00 | 31,917.00 | |
| Net Segment Asset | 26,48,416.00 | 26,48,416.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Wealth Management | 16,43,579.00 | 16,43,579.00 |
| 2 | Asset Management | 28,484.00 | 28,484.00 |
| 3 | Unallocated | 0.00 | 0.00 |
| Total Segment Liabilities | 16,72,063.00 | 16,72,063.00 | |
| Un-allocable Liabilities | 30,331.00 | 30,331.00 | |
| Net Segment Liabilities | 17,02,394.00 | 17,02,394.00 | |
| 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 | 01-10-2025 | 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 | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Remeasurements of defined benefit (assets)/liabilities | 15600000 | 23200000 |
| Total Amount of items that will not be reclassified to profit and loss | 15600000 | 23200000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 36.00 | 67.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Foreign currency translation reserve | 20700000 | 43500000 |
| Total Amount of items that will be reclassified to profit and loss | 20700000 | 43500000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 327.00 | 600.00 |
| 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 | ||
|---|---|---|---|---|---|