| 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 | 21-04-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 07-04-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 21-04-2026 13:30:00 |
| End date and time of board meeting | 21-04-2026 15:45:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 34,524.00 | 1,29,091.00 |
| (ii) | Dividend Income | 339.00 | 884.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 52,768.00 | 2,10,299.00 |
| (v) | Net gain on fair value changes | 23,916.00 | 95,888.00 |
| (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 | 1,11,547.00 | 4,36,162.00 | |
| Other income | 5,424.00 | 11,564.00 | |
| Total income | 1,16,971.00 | 4,47,726.00 | |
| 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 | 29,954.00 | 1,13,256.00 | |
| Finance costs | 31,185.00 | 1,09,024.00 | |
| Depreciation, depletion and amortisation expense | 4,302.00 | 15,522.00 | |
| Fees and commission expense | 1,905.00 | 8,714.00 | |
| 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 | (34.00) | 758.00 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 13,397.00 | 42,764.00 |
| Total other expenses | 13,397.00 | 42,764.00 | |
| Total expenses | 80,709.00 | 2,90,038.00 | |
| 3 | Total profit before exceptional items and tax | 36,262.00 | 1,57,688.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 36,262.00 | 1,57,688.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 7,987.00 | 35,636.00 |
| 9 | Deferred tax | (599.00) | 435.00 |
| 10 | Total tax expenses | 7,388.00 | 36,071.00 |
| 11 | Net Profit Loss for the period from continuing operations | 28,874.00 | 1,21,617.00 |
| 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 | 28,874.00 | 1,21,617.00 |
| 16 | Other comprehensive income net of taxes | 304.00 | 904.00 |
| 17 | Total Comprehensive Income for the period | 29,178.00 | 1,22,521.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 28,874.00 | 1,21,617.00 | |
| 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 | 29,178.00 | 1,22,521.00 | |
| 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 | 4,061.00 | 4,061.00 | |
| Face value of equity share capital | 1 | 1 | |
| 21 | Reserves excluding revaluation reserve | 9,79,494.00 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 7.12 | 30.16 | |
| Diluted earnings per share from continuing operations | 6.85 | 29.19 | |
| 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 | 7.12 | 30.16 | |
| Diluted earnings per share | 6.85 | 29.19 | |
| 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 | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 1,57,688.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 1,08,148.00 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | 0.00 | |
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |
| Adjustments for other financial assets, non-current | 0.00 | |
| Adjustments for other financial assets, current | 0.00 | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | 0.00 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 15,522.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 756.00 | |
| Adjustments for provisions, current | 1,625.00 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 0.00 | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 904.00 | |
| Adjustments for interest income | 1,35,193.00 | |
| Adjustments for share-based payments | 13,387.00 | |
| Adjustments for fair value losses (gains) | (1,03,998.00) | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | (22.00) | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | (680.00) | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (1,01,359.00) | |
| Net cash flows from (used in) operations | 56,329.00 | |
| Dividends received | 0.00 | |
| Interest paid | 94,533.00 | |
| Interest received | 1,20,783.00 | |
| Income taxes paid (refund) | 49,076.00 | |
| Other inflows (outflows) of cash | (3,25,609.00) | |
| Net cash flows from (used in) operating activities | (2,92,106.00) | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 1,03,270.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 8,11,502.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 8,34,239.00 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Proceeds from sales of property, plant and equipment | 217.00 | |
| Purchase of property, plant and equipment | 9,768.00 | |
| Proceeds from sales of investment property | 0.00 | |
| Purchase of investment property | 0.00 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 0.00 | |
| Proceeds from sales of intangible assets under development | 0.00 | |
| Purchase of intangible assets under development | 0.00 | |
| Proceeds from sales of goodwill | 0.00 | |
| Purchase of goodwill | 0.00 | |
| Proceeds from biological assets other than bearer plants | 0.00 | |
| Purchase of biological assets other than bearer plants | 0.00 | |
| Proceeds from government grants | 0.00 | |
| Proceeds from sales of other long-term assets | 0.00 | |
| Purchase of other long-term assets | 0.00 | |
| Cash advances and loans made to other parties | 0.00 | |
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 904.00 | |
| Interest received | 5,832.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (32,505.00) | |
| Net cash flows from (used in) investing activities | (1,61,327.00) | |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |
| Payments from changes in ownership interests in subsidiaries | 0.00 | |
| Proceeds from issuing shares | 8,995.00 | |
| Proceeds from issuing other equity instruments | 62,584.00 | |
| Payments to acquire or redeem entity's shares | 0.00 | |
| Payments of other equity instruments | 0.00 | |
| Proceeds from exercise of stock options | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | 8,38,510.00 | |
| Repayments of borrowings | 4,01,186.00 | |
| Payments of lease liabilities | 6,746.00 | |
| Dividends paid | 47,920.00 | |
| Interest paid | 18,537.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | 4,35,700.00 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (17,733.00) | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 638.00 | |
| Net increase (decrease) in cash and cash equivalents | (17,095.00) | |
| Cash and cash equivalents cash flow statement at beginning of period | 74,019.00 | |
| Cash and cash equivalents cash flow statement at end of period | 56,924.00 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 56,924.00 | ||
| Bank Balance other than (a) above | 91,235.00 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 50,356.00 | ||
| (II) Other Receivables | 31,409.00 | ||
| Loans | 11,12,634.00 | ||
| Investments | 8,84,244.00 | ||
| Other Financial assets | |||
| 1 | Other financial assets | 44,573.00 | |
| Total of Other Financial assets | 44,573.00 | ||
| Total Financial Assets | 22,71,375.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 36,452.00 | ||
| Deferred tax Assets (Net) | 198.00 | ||
| Investment Property | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 36,306.00 | ||
| Capital work-in-progress | 0.00 | ||
| Intangible assets under development | 0.00 | ||
| Goodwill | 2,49,809.00 | ||
| Other Intangible assets | 61,542.00 | ||
| Other non-financial assets | |||
| 1 | Right of Use Assets | 49,288.00 | |
| 2 | Other non-financial assets | 15,165.00 | |
| Total of Other non-financial assets | 64,453.00 | ||
| Total Non Financial Assets | 4,48,760.00 | ||
| Total assets | 27,20,135.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 4,061.00 | ||
| Other equity | 9,79,494.00 | ||
| Total equity attributable to owners of parent | 9,83,555.00 | ||
| Non controlling interest | 0 | ||
| Total equity | 9,83,555.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 4,769.00 | |
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | |||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 25,063.00 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | |||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 75,316.00 | ||
| (C ) | Debt Securities | 12,96,237.00 | |
| (d) | Borrowings (Other than Debt Securities) | 2,35,790.00 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 13,168.00 | |
| Other financial liabilities | |||
| 1 | Lease Liabilities | 47,936.00 | |
| 2 | Other financial liabilities | 2,401.00 | |
| Total of Other financial liabilities | 50,337.00 | ||
| Total Financial Liabilities | 17,00,680.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 5,519.00 | |
| (b) | Provisions | 2,522.00 | |
| (C ) | Deferred tax liabilities (Net) | 19,746.00 | |
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 8,113.00 | |
| Total of Other non-financial liabilities | 8,113.00 | ||
| Total Non Financial Liabilities | 35,900.00 | ||
| Total liabilities | 17,36,580.00 | ||
| Total equity and liabilites | 27,20,135.00 | ||
| Disclosure of notes on assets and liabilities | |||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| Whether results are audited or unaudited | Audited | Audited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | Wealth Management | 89,122.00 | 3,45,838.00 |
| 2 | Asset Management | 27,783.00 | 1,01,635.00 |
| 3 | Unallocated | 66.00 | 253.00 |
| Total Segment Revenue | 1,16,971.00 | 4,47,726.00 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 1,16,971.00 | 4,47,726.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Wealth Management | 20,375.00 | 1,03,874.00 |
| 2 | Asset Management | 15,821.00 | 53,561.00 |
| 3 | Unallocated | 66.00 | 253.00 |
| Total Profit before tax | 36,262.00 | 1,57,688.00 | |
| i. Finance cost | 0.00 | 0.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |
| Profit before tax | 36,262.00 | 1,57,688.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Wealth Management | 24,38,066.00 | 24,38,066.00 |
| 2 | Asset Management | 2,45,419.00 | 2,45,419.00 |
| 3 | Unallocated | 0.00 | 0.00 |
| Total Segment Asset | 26,83,485.00 | 26,83,485.00 | |
| Un-allocable Assets | 36,650.00 | 36,650.00 | |
| Net Segment Asset | 27,20,135.00 | 27,20,135.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Wealth Management | 16,23,571.00 | 16,23,571.00 |
| 2 | Asset Management | 87,743.00 | 87,743.00 |
| 3 | Unallocated | 0.00 | 0.00 |
| Total Segment Liabilities | 17,11,314.00 | 17,11,314.00 | |
| Un-allocable Liabilities | 25,266.00 | 25,266.00 | |
| Net Segment Liabilities | 17,36,580.00 | 17,36,580.00 | |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| 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 (assets)/liabilities | 12900000 | 36100000 |
| Total Amount of items that will not be reclassified to profit and loss | 12900000 | 36100000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 28.00 | 95.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Foreign currency translation reserve | 20300000 | 63800000 |
| Total Amount of items that will be reclassified to profit and loss | 20300000 | 63800000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 304.00 | 904.00 |
| Whether results are audited or unaudited | Audited |
|---|---|
| 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 | ||
|---|---|---|---|---|---|