| Textual Information(1) |
2. The above Unaudited Consolidated Financial Results of the Company for the Quarter & Nine months ended on 31 December, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors in the Meeting held on February 09, 2026. The Statutory Auditors have conducted audit of these results in terms of Regulation 33 of the Securities Exchange Board of India (Listing Obligations and Disclosures Requirements) Regulations, 2015. 3.The Consolidated Financial Results for the quarter ended December 31, 2025 include the following entities of the group: (i)The Consolidated results of the Company include unaudited results of the subsidiaries - Arihant Futures and Commodities Limited (100%), Arihant Financial Services Limited (100%), Arihant Insurance Broking Services Limited (100%) (till 24th October,2024 ), Arihant Capital (IFSC) Limited (100%), Arihant Elite Financial Solutions Limited (100%) and two Step-down Subsidiaries, Arihant Investment Banking Services Limited(100%) and Arihant Money Marvel Wealth Management Limited(100%). (ii) The Management certified the financial results of associate, Electrum Capital Private Limited (27.23%), in India. The financial result of Electrum Capital Private Limited does not constitute a material component of the consolidated financial results and these have been consolidated as associate, under equity method of accounting as per Indian Accounting standard. 4.The Company has sold entire shareholding of its wholly owned subsidiary Arihant Insurance Broking Services Limited (AIBSL) on October 24, 2024 for a total consideration of Rs. 438.07 Lacs. The Company has recognized gain of Rs. 329.90 lacs in exceptional item in the Consolidated Financial Statements. 5.During the quarter ended September 30, 2024, the Company issued 50,00,000 (Fifty Lakh) Convertible Warrants on a preferential basis at an issue price of Rs.68.50 per warrant to entities belonging to the promoter group. The issuance was approved by the Board of Directors at its meeting held on May 25, 2024, and subsequently by the members at their Extra-Ordinary General Meeting held on June 21, 2024, and pursuant to the in-principle approval granted by BSE Limited and the National Stock Exchange of India Limited vide their respective letters dated August 05, 2024 and August 02, 2024, respectively. Each Convertible Warrant entitled the holder to convert one (1) warrant into one (1) equity share of the Company. The said Convertible Warrants were converted into equity shares on November 22, 2025. 6.The Board of Directors at their meeting held on 26th August 2025 approved a Composite Scheme of Arrangement amongst Arihant Financial Services Limited (“AFSL” or “Transferor Company 1”) and Arihant Capital Markets Limited (“ACML” or “Transferee Company 1” or “Demerged Company”) and Arihant Elite Financial Solutions Limited (“AEFSL” or “Resulting Company” or “Transferor Company 2”) and Arihant Investment Banking Services Limited (“AIBSL” or “Transferee Company 2”) and Arihant Money Marvel Wealth Management Limited (“AMMWML” or “Transferee Company 3”) and their respective shareholders. The scheme is subject to necessary statutory and regulatory approvals, including from the Honourable National Company Law Tribunal under Sections 230 and 232 and other applicable provisions of the Companies Act, 2013. 7. During the quarter ended September 30, 2025, the company has issued 5,00,000 (Five Lakh) Equity Shares on a preferential basis at an issue price of Rs.87 per share to entities not belonging to promoter group approved by Board of Directors and members at their Extra Ordinary General Meeting held on August 21, 2025. 8. The Government of India has notified the implementation of four new Labour Codes on 21st November, 2025, by consolidating and rationalizing 29 exisiting labour laws.The Company has estimated the financial implications thereof and has made additional provision of Rs. 39.37 Lacs in the financial results for the quarter and nine months ended on 31st December,2025 9.Previous period / year figures have been regrouped / reclassified, wherever found necessary, to conform to current period / year classification. |
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 |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should be disclosed) |
| 1 |
Broking & Related Activities |
4,817.24 |
15,437.97 |
| 2 |
Financing Activities |
128.90 |
425.61 |
|
Total Segment Revenue |
4,946.14 |
15,863.58 |
|
Less: Inter segment revenue |
28.86 |
138.18 |
|
Revenue from operations |
4,917.28 |
15,725.40 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and interest from each segment |
| 1 |
Broking & Related Activities |
1,211.26 |
5,274.07 |
| 2 |
Financing Activities |
106.66 |
337.88 |
|
Total Profit before tax |
1,317.92 |
5,611.95 |
|
i. Finance cost |
623.50 |
1,640.06 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
0.00 |
0.00 |
|
Profit before tax |
694.42 |
3,971.89 |
| 3 |
(Segment Asset - Segment Liabilities) |
|
Segment Asset |
| 1 |
Broking & Related Activities |
0.00 |
0.00 |
| 2 |
Financing Activities |
0.00 |
0.00 |
|
Total Segment Asset |
0.00 |
0.00 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
0.00 |
0.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Broking & Related Activities |
0.00 |
0.00 |
| 2 |
Financing Activities |
0.00 |
0.00 |
|
Total Segment Liabilities |
0.00 |
0.00 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
0.00 |
0.00 |
|
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 |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
|
Total Amount of items that will not be reclassified to profit and loss |
|
|
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
|
|
| 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 |
5.19 |
0.06 |
| 5 |
Total Other comprehensive income |
(5.19) |
(0.06) |