| 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 | 26-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 19-05-2026 |
| 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 | 26-05-2026 17:20:00 |
| End date and time of board meeting | 26-05-2026 19:05:00 |
| 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 | 11,523.00 | 55,195.00 |
| (ii) | Dividend Income | 52.00 | 4,542.00 |
| (iii) | Rental Income | 312.00 | 1,500.00 |
| (iv) | Fees and commission Income | 203.00 | 3,529.00 |
| (v) | Net gain on fair value changes | 8,017.00 | 1,58,649.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 4,133.00 | 6,754.00 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| 1 | Bad Debts receovered | 3,489.00 | 21,439.00 |
| 2 | Recovery of portfolio acquired | 3,143.00 | 8,838.00 |
| 3 | others | 199.00 | 434.00 |
| Total other revenue from operations | 6,831.00 | 30,711.00 | |
| Total Revenue From Operations | 31,071.00 | 2,60,880.00 | |
| Other income | 3,234.00 | 4,508.00 | |
| Total income | 34,305.00 | 2,65,388.00 | |
| 2 | Expenses | ||
| Cost of materials consumed | 2,365.00 | 3,027.00 | |
| Purchases of stock-in-trade | 26.00 | 87.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 260.00 | 1,333.00 | |
| Employee benefit expense | 2,421.00 | 7,571.00 | |
| Finance costs | 6,594.00 | 19,880.00 | |
| Depreciation, depletion and amortisation expense | 1,433.00 | 2,977.00 | |
| Fees and commission expense | 73.00 | 326.00 | |
| 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 | 1,087.00 | 6,401.00 | |
| (f) | Other expenses | ||
| 1 | Professional and consultancy charges | 982.00 | 3,414.00 |
| 2 | Repairs and maintenance | 364.00 | 1,637.00 |
| 3 | Donation | 1,608.00 | 1,828.00 |
| 4 | Others | 1,466.00 | 5,164.00 |
| Total other expenses | 4,420.00 | 12,043.00 | |
| Total expenses | 18,679.00 | 53,645.00 | |
| 3 | Total profit before exceptional items and tax | 15,626.00 | 2,11,743.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 15,626.00 | 2,11,743.00 |
| 7 | Tax expense | ||
| 8 | Current tax | (5,086.00) | 1,450.00 |
| 9 | Deferred tax | 14,720.00 | 17,119.00 |
| 10 | Total tax expenses | 9,634.00 | 18,569.00 |
| 11 | Net Profit Loss for the period from continuing operations | 5,992.00 | 1,93,174.00 |
| 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 | (239.00) | (239.00) |
| 15 | Total profit (loss) for period | 5,753.00 | 1,92,935.00 |
| 16 | Other comprehensive income net of taxes | (1,34,770.00) | (1,98,512.00) |
| 17 | Total Comprehensive Income for the period | (1,29,017.00) | (5,577.00) |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 5,975.00 | 1,93,109.00 | |
| Total profit or loss, attributable to non-controlling interests | (221.00) | (174.00) | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (1,28,795.00) | (5,403.00) | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (221.00) | (174.00) | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 8,492.00 | 8,492.00 | |
| Face value of equity share capital | 1 | 1 | |
| 21 | Reserves excluding revaluation reserve | 0.00 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 0.77 | 61.61 | |
| Diluted earnings per share from continuing operations | 0.77 | 61.61 | |
| 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 | 0.77 | 61.61 | |
| Diluted earnings per share | 0.77 | 61.61 | |
| 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 | 2,11,743.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 19,880.00 | |
| Adjustments for decrease (increase) in inventories | (3,126.00) | |
| Adjustments for decrease (increase) in trade receivables, current | 1,510.00 | |
| 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 | 12,162.00 | |
| Adjustments for other financial assets, current | 19,873.00 | |
| Adjustments for other bank balances | (17,559.00) | |
| Adjustments for increase (decrease) in trade payables, current | 29,307.00 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 33,503.00 | |
| Adjustments for increase (decrease) in other non-current liabilities | 635.00 | |
| Adjustments for depreciation and amortisation expense | 2,977.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | (6,401.00) | |
| Adjustments for provisions, current | 937.00 | |
| Adjustments for provisions, non-current | 168.00 | |
| 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 | 0.00 | |
| Adjustments for interest income | (902.00) | |
| Adjustments for share-based payments | 0.00 | |
| Adjustments for fair value losses (gains) | (1,62,619.00) | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | 8,036.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (59,815.00) | |
| Net cash flows from (used in) operations | 1,51,928.00 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 978.00 | |
| Other inflows (outflows) of cash | 1,500.00 | |
| Net cash flows from (used in) operating activities | 1,52,450.00 | |
| 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 | 1,042.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |
| 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 | 0.00 | |
| Purchase of property, plant and equipment | 19,353.00 | |
| Proceeds from sales of investment property | 0.00 | |
| Purchase of investment property | 756.00 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 14,762.00 | |
| Proceeds from sales of intangible assets under development | 43.00 | |
| 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 | 3,43,914.00 | |
| 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 | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (16,059.00) | |
| Net cash flows from (used in) investing activities | (3,95,843.00) | |
| 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 | 2,05,000.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| 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 | 48,577.00 | |
| Repayments of borrowings | 0.00 | |
| Payments of lease liabilities | 0.00 | |
| Dividends paid | 213.00 | |
| Interest paid | 15,781.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | 2,37,583.00 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (5,810.00) | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |
| Net increase (decrease) in cash and cash equivalents | (5,810.00) | |
| Cash and cash equivalents cash flow statement at beginning of period | 10,848.00 | |
| Cash and cash equivalents cash flow statement at end of period | 5,038.00 | |
| 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 | 5,038.00 | ||
| Bank Balance other than (a) above | 43,637.00 | ||
| Derivative financial instruments | |||
| Receivables | |||
| (I) Trade Receivables | 3,545.00 | ||
| (II) Other Receivables | 54.00 | ||
| Loans | 2,00,816.00 | ||
| Investments | 15,47,261.00 | ||
| Other Financial assets | |||
| 1 | Other Financial assets | 4,090.00 | |
| Total of Other Financial assets | 4,090.00 | ||
| Total Financial Assets | 18,04,441.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 3,092.00 | ||
| Current tax assets (Net) | 1,511.00 | ||
| Deferred tax Assets (Net) | 304.00 | ||
| Investment Property | 36,878.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 25,633.00 | ||
| Capital work-in-progress | 0.00 | ||
| Intangible assets under development | 572.00 | ||
| Goodwill | 1,042.00 | ||
| Other Intangible assets | 14,769.00 | ||
| Other non-financial assets | |||
| 1 | other non financial assets | 32,832.00 | |
| Total of Other non-financial assets | 32,832.00 | ||
| Total Non Financial Assets | 1,16,633.00 | ||
| Total assets | 19,21,074.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 8,492.00 | ||
| Other equity | 14,64,292.00 | ||
| Total equity attributable to owners of parent | 14,72,784.00 | ||
| Non controlling interest | 380200000 | ||
| Total equity | 14,76,586.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | ||
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 910.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 34,772.00 | ||
| 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 | 406.00 | ||
| (C ) | Debt Securities | 6,380.00 | |
| (d) | Borrowings (Other than Debt Securities) | 1,14,941.00 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 2,12,235.00 | |
| Other financial liabilities | |||
| 1 | Unpaid Dividend | 15.00 | |
| 2 | Security Deposits | 177.00 | |
| 3 | Contribution from other financial institution for SRs in trust | 15,347.00 | |
| 4 | Contribution from Holding company for SRs in trust | 20,056.00 | |
| 5 | other | 4,577.00 | |
| 6 | contractual debt liabilities | 29,541.00 | |
| Total of Other financial liabilities | 69,713.00 | ||
| Total Financial Liabilities | 4,39,357.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 0.00 | |
| (b) | Provisions | 881.00 | |
| (C ) | Deferred tax liabilities (Net) | 774.00 | |
| Other non-financial liabilities | |||
| 1 | Advance from customer | 2,560.00 | |
| 2 | others | 916.00 | |
| Total of Other non-financial liabilities | 3,476.00 | ||
| Total Non Financial Liabilities | 5,131.00 | ||
| Total liabilities | 4,44,488.00 | ||
| Total equity and liabilites | 19,21,074.00 | ||
| 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 | Investing Activity | 16,947.00 | 1,27,578.00 |
| 2 | Lending Activity | 16,820.00 | 1,34,969.00 |
| 3 | Rental Business | 319.00 | 1,619.00 |
| 4 | ARC | 221.00 | 1,224.00 |
| Total Segment Revenue | 34,307.00 | 2,65,390.00 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 34,307.00 | 2,65,390.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Investing Activity | 5,121.00 | 98,536.00 |
| 2 | Lending Activity | 11,306.00 | 1,12,763.00 |
| 3 | Rental Business | (700.00) | (295.00) |
| 4 | ARC | (101.00) | 738.00 |
| Total Profit before tax | 15,626.00 | 2,11,742.00 | |
| i. Finance cost | 0.00 | 0.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |
| Profit before tax | 15,626.00 | 2,11,742.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Investing Activity | 14,01,148.00 | 14,01,148.00 |
| 2 | Lending Activity | 4,21,461.00 | 4,21,461.00 |
| 3 | Rental Business | 28,292.00 | 28,292.00 |
| 4 | ARC | 70,172.00 | 70,172.00 |
| Total Segment Asset | 19,21,073.00 | 19,21,073.00 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 19,21,073.00 | 19,21,073.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Investing Activity | 3,38,514.00 | 3,38,514.00 |
| 2 | Lending Activity | 69,662.00 | 69,662.00 |
| 3 | Rental Business | 21,358.00 | 21,358.00 |
| 4 | ARC | 14,954.00 | 14,954.00 |
| Total Segment Liabilities | 4,44,488.00 | 4,44,488.00 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 4,44,488.00 | 4,44,488.00 | |
| 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 | Fair valuation of equity instruments thorugh OCI | -15136900000 | -22891400000 |
| 2 | Remeasurement of post employment benefits | 9900000 | 7900000 |
| 3 | Share of OCI of associates | -500000 | -500000 |
| Total Amount of items that will not be reclassified to profit and loss | -15127500000 | -22884000000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (16,505.00) | (30,328.00) |
| 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 | (1,34,770.00) | (1,98,512.00) |
| 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 | APAS & CO LLP | Yes | 31-07-2028 | ||
|---|---|---|---|---|---|
| 2 | Maharaj NR Suresh | Yes | 30-09-2026 | ||