| Scrip code | 539177 |
|---|---|
| NSE Symbol | AIIL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE206F01022 |
| Name of company | Authum Investment & Infrastructure 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 | 10-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 05-02-2026 |
| 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 | 10-02-2026 15:00:00 |
| End date and time of board meeting | 10-02-2026 16:25:00 |
| 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 |
| 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 | 13,535.00 | 43,672.00 |
| (ii) | Dividend Income | 218.00 | 4,490.00 |
| (iii) | Rental Income | 406.00 | 1,188.00 |
| (iv) | Fees and commission Income | 192.00 | 3,326.00 |
| (v) | Net gain on fair value changes | 18,979.00 | 1,50,631.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 2,621.00 | 2,621.00 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| 1 | Foreclosure and other operating charges | 80.00 | 235.00 |
| 2 | Bad Debts Recovered | 10,214.00 | 17,950.00 |
| 3 | Recovery of portfolio acquired | 1,559.00 | 5,695.00 |
| Total other revenue from operations | 11,853.00 | 23,880.00 | |
| Total Revenue From Operations | 47,804.00 | 2,29,808.00 | |
| Other income | (34.00) | 1,275.00 | |
| Total income | 47,770.00 | 2,31,083.00 | |
| 2 | Expenses | ||
| Cost of materials consumed | 663.00 | 663.00 | |
| Purchases of stock-in-trade | 60.00 | 60.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1,072.00 | 1,072.00 | |
| Employee benefit expense | 2,110.00 | 5,151.00 | |
| Finance costs | 6,911.00 | 13,286.00 | |
| Depreciation, depletion and amortisation expense | 762.00 | 1,545.00 | |
| Fees and commission expense | 91.00 | 253.00 | |
| 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 | 5,551.00 | 5,314.00 | |
| (f) | Other expenses | ||
| 1 | Professional and consultancy fee | 965.00 | 2,432.00 |
| 2 | Repairs and maintenance | 408.00 | 1,273.00 |
| 3 | CSR expense | 0.00 | 918.00 |
| 4 | Other expenses | 1,339.00 | 3,000.00 |
| Total other expenses | 2,712.00 | 7,623.00 | |
| Total expenses | 19,932.00 | 34,967.00 | |
| 3 | Total profit before exceptional items and tax | 27,838.00 | 1,96,116.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 27,838.00 | 1,96,116.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 3,013.00 | 6,536.00 |
| 9 | Deferred tax | 8,680.00 | 2,399.00 |
| 10 | Total tax expenses | 11,693.00 | 8,935.00 |
| 11 | Net Profit Loss for the period from continuing operations | 16,145.00 | 1,87,181.00 |
| 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 | 16,145.00 | 1,87,181.00 |
| 16 | Other comprehensive income net of taxes | (49,892.00) | (62,427.00) |
| 17 | Total Comprehensive Income for the period | (33,747.00) | 1,24,754.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 16,182.00 | 1,87,087.00 | |
| Total profit or loss, attributable to non-controlling interests | 47.00 | 94.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (33,794.00) | 1,24,660.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 47.00 | 94.00 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 1,698.00 | 1,698.00 | |
| 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 | 9.56 | 110.21 | |
| Diluted earnings per share from continuing operations | 9.56 | 110.21 | |
| 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 | 9.56 | 110.21 | |
| Diluted earnings per share | 9.56 | 110.21 | |
| 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 | Investing Activity | 26,245.00 | 1,10,631.00 |
| 2 | Lending Activity | 20,721.00 | 1,18,149.00 |
| 3 | Rental Business | 417.00 | 1,300.00 |
| 4 | ARC | 386.00 | 1,003.00 |
| Total Segment Revenue | 47,769.00 | 2,31,083.00 | |
| Less: Inter segment revenue | |||
| Revenue from operations | 47,769.00 | 2,31,083.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Investing Activity | 16,882.00 | 93,415.00 |
| 2 | Lending Activity | 10,355.00 | 1,01,457.00 |
| 3 | Rental Business | 195.00 | 405.00 |
| 4 | ARC | 408.00 | 839.00 |
| Total Profit before tax | 27,840.00 | 1,96,116.00 | |
| i. Finance cost | 0.00 | 0.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |
| Profit before tax | 27,840.00 | 1,96,116.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Investing Activity | 16,55,751.00 | 16,55,751.00 |
| 2 | Lending Activity | 3,02,883.00 | 3,02,883.00 |
| 3 | Rental Business | 29,013.00 | 29,013.00 |
| 4 | ARC | 35,002.00 | 35,002.00 |
| Total Segment Asset | 20,22,649.00 | 20,22,649.00 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 20,22,649.00 | 20,22,649.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Investing Activity | 3,20,979.00 | 3,20,979.00 |
| 2 | Lending Activity | 73,331.00 | 73,331.00 |
| 3 | Rental Business | 21,411.00 | 21,411.00 |
| 4 | ARC | 12.00 | 12.00 |
| Total Segment Liabilities | 4,15,733.00 | 4,15,733.00 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 4,15,733.00 | 4,15,733.00 | |
| 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 | Fair Valuation of Equity instrument through OCI | -6372300000 | -7754400000 |
| 2 | Remeasurement of post employment benefit | 800000 | -2000000 |
| Total Amount of items that will not be reclassified to profit and loss | -6371500000 | -7756400000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (13,823.00) | (15,137.00) |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (49,892.00) | (62,427.00) |