INTEGRATED FILING — NBFC



General information about company

Scrip code 544176
NSE Symbol AADHARHFC
MSEI Symbol NOTLISTED
ISIN INE883F01010
Name of company Aadhar Housing Finance 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 05-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-04-2026
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 Single segment
Description of single segment Housing Finance Business
Start date and time of board meeting 05-05-2026   15:40:00
End date and time of board meeting 05-05-2026   16:40:00
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


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 01-01-2026 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 85,145.00 3,24,390.00
(ii) Dividend Income 0.00 0.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 5,911.00 21,075.00
(v) Net gain on fair value changes 351.00 1,626.00
(vi) Net gain on derecognition of financial instruments under amortised cost category 7,049.00 20,167.00
(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 98,456.00 3,67,258.00
Other income 795.00 1,430.00
Total income 99,251.00 3,68,688.00
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 15,506.00 55,342.00
Finance costs 34,333.00 1,36,439.00
Depreciation, depletion and amortisation expense 1,060.00 3,202.00
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 1,017.00 6,758.00
(f) Other expenses
1 Other Expenses 7,510.00 24,764.00
Total other expenses 7,510.00 24,764.00
Total expenses 59,426.00 2,26,505.00
3 Total profit before exceptional items and tax 39,825.00 1,42,183.00
4 Exceptional items 0.00 (1,592.00)
5 Total profit before tax 39,825.00 1,40,591.00
7 Tax expense
8 Current tax 8,858.00 30,817.00
9 Deferred tax (125.00) 186.00
10 Total tax expenses 8,733.00 31,003.00
11 Net Profit Loss for the period from continuing operations 31,092.00 1,09,588.00
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 31,092.00 1,09,588.00
16 Other comprehensive income net of taxes 930.00 623.00
17 Total Comprehensive Income for the period 32,022.00 1,10,211.00
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
19 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
20 Details of equity share capital
Paid-up equity share capital 43,570.00 43,570.00
Face value of equity share capital 10 10
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 7.16 25.31
Diluted earnings per share from continuing operations 7.01 24.77
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 7.16 25.31
Diluted earnings per share 7.01 24.77
23 Debt equity ratio 2.400 2.400
24 Debt service coverage ratio 0.0 0.0
25 Interest service coverage ratio 0.0 0.0
26 Disclosure of notes on financial results


Remarks

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


Cash flow statement, indirect

Amount in (Lakhs)

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 1,40,591.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,36,439.00
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (174.00)
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 (7,018.00)
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 3,202.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 6,758.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 52,573.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 3,24,390.00
Adjustments for share-based payments 2,065.00
Adjustments for fair value losses (gains) 0.00
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) (1,636.00)
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,32,181.00)
Net cash flows from (used in) operations 8,410.00
Dividends received 0.00
Interest paid 1,30,108.00
Interest received 3,08,732.00
Income taxes paid (refund) 30,750.00
Other inflows (outflows) of cash (4,37,072.00)
Net cash flows from (used in) operating activities (2,80,788.00)
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 0.00
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 9.00
Purchase of property, plant and equipment 1,875.00
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 0.00
Interest received 10,810.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 21,918.00
Net cash flows from (used in) investing activities 30,862.00
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 4,658.00
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 40,000.00
Proceeds from borrowings 6,53,080.00
Repayments of borrowings 4,61,686.00
Payments of lease liabilities 1,565.00
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (935.00)
Net cash flows from (used in) financing activities 2,33,552.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (16,374.00)
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 (16,374.00)
Cash and cash equivalents cash flow statement at beginning of period 87,837.00
Cash and cash equivalents cash flow statement at end of period 71,463.00




Statement of Asset and Liabilities

Amount in (Lakhs)

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 71,463.00
Bank Balance other than (a) above 50,005.00
Derivative financial instruments 6,994.00
Receivables
(I) Trade Receivables 2,702.00
(II) Other Receivables 0.00
Loans 24,83,959.00
Investments 63,746.00
Other Financial assets
1 Receivable from assigned and colent portfolio 40,070.00
2 Receivable against held for sale 146.00
3 Security deposits 1,437.00
4 Advances to employees 1.00
Total of Other Financial assets 41,654.00
Total Financial Assets 27,20,523.00
2 Non Financial Asset
Inventories 0.00
Current tax assets (Net) 1,177.00
Deferred tax Assets (Net) 21.00
Investment Property 0.00
Biological assets other than bearer plants 0.00
Property, Plant and Equipment 3,469.00
Capital work-in-progress 0.00
Intangible assets under development 0.00
Goodwill 0.00
Other Intangible assets 10,283.00
Other non-financial assets
1 Asset held for sale 34.00
2 Prepaid expenses 2,490.00
3 Capital advance 309.00
4 Advance for expenses and other advances 1,051.00
5 Balance with government authorities 527.00
Total of Other non-financial assets 4,411.00
Total Non Financial Assets 19,361.00
Total assets 27,39,884.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 43,570.00
Other equity 7,10,519.00
Total equity attributable to owners of parent 7,54,089.00
Non controlling interest
Total equity 7,54,089.00
2 Liabilities
2.1 Financial Liabilities
(a) Derivative financial instruments 0.00
(b) Payables
(I)Trade Payables
(i) total outstanding dues of micro enterprises and small enterprises 91.00
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 12,274.00
II) Other Payables
(i) total outstanding dues of micro enterprises and small enterprises 0.00
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
(C ) Debt Securities 3,61,917.00
(d) Borrowings (Other than Debt Securities) 15,06,423.00
(e) Deposits 46.00
(f) Subordinated Liabilities 5,992.00
Other financial liabilities
1 Book overdraft 41,942.00
2 Lease liabilities 10,981.00
3 Accrued employee benefits 6,204.00
4 Interest accrued but not due - Others 15,339.00
5 Amount payable under assignment of receivables 9,106.00
6 Margin money towards derivative financial instrument with Bank 5,997.00
7 Unpaid matured deposits and interest accrued thereon 12.00
Total of Other financial liabilities 89,581.00
Total Financial Liabilities 19,76,324.00
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 0.00
(b) Provisions 4,569.00
(C ) Deferred tax liabilities (Net) 563.00
Other non-financial liabilities
1 Statutory dues 3,261.00
2 Others 1,078.00
Total of Other non-financial liabilities 4,339.00
Total Non Financial Liabilities 9,471.00
Total liabilities 19,85,795.00
Total equity and liabilites 27,39,884.00
Disclosure of notes on assets and liabilities


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 01-01-2026 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)
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 01-01-2026 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 Remeasurements of the defined employee benefit plans 9700000 84900000
Total Amount of items that will not be reclassified to profit and loss 9700000 84900000
2 Income tax relating to items that will not be reclassified to profit or loss 25.00 214.00
3 Amount of items that will be reclassified to profit and loss
1 The effective portion of gains and loss on hedging instruments in a cash flow hedge 114600000 -1600000
Total Amount of items that will be reclassified to profit and loss 114600000 -1600000
4 Income tax relating to items that will be reclassified to profit or loss 288.00 (4.00)
5 Total Other comprehensive income 930.00 623.00




Details of Impact of Audit Qualification

Amount in (Lakhs)

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 Kirtane & Pandit LLP Yes 31-12-2028
2 S.R. Batliboi & Associates LLP Yes 31-07-2027