INTEGRATED FILING — NBFC



General information about company

Scrip code 531179
NSE Symbol ARMANFIN
MSEI Symbol NOTLISTED
ISIN INE109C01017
Name of company ARMAN FINANCIAL SERVICES 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 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-02-2026
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 Single segment
Description of single segment FINANCE
Start date and time of board meeting 12-02-2026   17:15:00
End date and time of board meeting 12-02-2026   18:30:00
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


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 Consolidated Consolidated
1 Income
Revenue from operations
(i) Interest Income 14,170.92 41,971.57
(ii) Dividend Income 0.00 0.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 996.43 2,315.96
(v) Net gain on fair value changes 199.62 551.84
(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 Gain on Assignment of Financial Assets 640.09 2,188.79
Total other revenue from operations 640.09 2,188.79
Total Revenue From Operations 16,007.06 47,028.16
Other income 0.00 0.07
Total income 16,007.06 47,028.23
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 3,890.71 10,878.71
Finance costs 5,079.84 15,263.38
Depreciation, depletion and amortisation expense 43.15 132.10
Fees and commission expense 0.00 0.00
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 2,621.92 13,100.47
(f) Other expenses
1 Electricity & fuel charges 23.95 74.21
2 Bank Charges 17.28 41.18
3 General Charges 67.42 167.44
4 Insurance 350.35 859.53
5 Rent 197.87 550.66
6 Stationery & printing 17.14 55.71
7 Rates & Taxes 21.34 61.84
8 Travelling - Conveyance & vehicle Maintenance 431.53 1,248.44
9 Professional fee 236.82 621.94
10 Other Expenses 157.36 445.35
Total other expenses 1,521.06 4,126.30
Total expenses 13,156.68 43,500.96
3 Total profit before exceptional items and tax 2,850.38 3,527.27
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,850.38 3,527.27
7 Tax expense
8 Current tax 346.30 1,148.00
9 Deferred tax 285.88 820.08
10 Total tax expenses 632.18 1,968.08
11 Net Profit Loss for the period from continuing operations 2,218.20 1,559.19
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 2,218.20 1,559.19
16 Other comprehensive income net of taxes (296.30) (238.05)
17 Total Comprehensive Income for the period 1,921.90 1,321.14
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,218.20 1,559.19
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 1,921.90 1,321.14
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 1,051.29 1,051.29
Face value of equity share capital 10 10
21 Reserves excluding revaluation reserve
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 21.13 14.85
Diluted earnings per share from continuing operations 20.99 14.75
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 21.13 14.85
Diluted earnings per share 20.99 14.75
23 Debt equity ratio 1.5800 1.5800
24 Debt service coverage ratio
25 Interest service coverage ratio
26 Disclosure of notes on financial results


Remarks

23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio




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)
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


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
1 Remeasurement of Defined Benefit Obligations 881000 1102000
Total Amount of items that will not be reclassified to profit and loss 881000 1102000
2 Income tax relating to items that will not be reclassified to profit or loss 2.21 2.77
3 Amount of items that will be reclassified to profit and loss
1 Fair valuation gain / (loss) on financial instruments measured at FVOCI -40476000 -32913000
Total Amount of items that will be reclassified to profit and loss -40476000 -32913000
4 Income tax relating to items that will be reclassified to profit or loss (101.86) (82.83)
5 Total Other comprehensive income (296.30) (238.05)




Details of Impact of Audit Qualification

Amount in (Lakhs)

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 Laxminiwas & Co Yes 31-07-2027