INTEGRATED FILING — NBFC



General information about company

Scrip code 543663
NSE Symbol FIVESTAR
MSEI Symbol NA
ISIN INE128S01021
Name of company FIVE-STAR BUSINESS 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 28-07-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-07-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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
Segment Reporting Single segment
Description of single segment Financial Service
Start date and time of board meeting 28-07-2025   14:00:00
End date and time of board meeting 28-07-2025   16:40:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NA


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 01-04-2025 01-04-2025
B Date of end of reporting period 30-06-2025 30-06-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations
(i) Interest Income 76,468.43 76,468.43
(ii) Dividend Income 0.00 0.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 962.81 962.81
(v) Net gain on fair value changes 1,236.53 1,236.53
(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 78,667.77 78,667.77
Other income 450.97 450.97
Total income 79,118.74 79,118.74
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 15,607.41 15,607.41
Finance costs 18,729.22 18,729.22
Depreciation, depletion and amortisation expense 822.17 822.17
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 4,778.40 4,778.40
(f) Other expenses
1 Other expenses 3,686.19 3,686.19
Total other expenses 3,686.19 3,686.19
Total expenses 43,623.39 43,623.39
3 Total profit before exceptional items and tax 35,495.35 35,495.35
4 Exceptional items 0.00 0.00
5 Total profit before tax 35,495.35 35,495.35
7 Tax expense
8 Current tax 10,114.24 10,114.24
9 Deferred tax (1,250.05) (1,250.05)
10 Total tax expenses 8,864.19 8,864.19
11 Net Profit Loss for the period from continuing operations 26,631.16 26,631.16
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 26,631.16 26,631.16
16 Other comprehensive income net of taxes (152.62) (152.62)
17 Total Comprehensive Income for the period 26,478.54 26,478.54
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 2,944.39 2,944.39
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 9.04 9.04
Diluted earnings per share from continuing operations 9.02 9.02
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 9.04 9.04
Diluted earnings per share 9.02 9.02
23 Debt equity ratio 120.0 120.0
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 Textual Information(1)


Remarks

23 Debt equity ratio The Company is a Non-Banking Financial Company Registered with Reserve Bank of India. The debt equity ratio is 1.20 times which translates to 120%
24 Debt service coverage ratio
25 Interest service coverage ratio


Text Block

Textual Information(1) Five-Star Business Finance Limited (the ''Company'') is a Systemically Important Non-Deposit taking Non-Banking Finance Company (NBFC-ND-SI) registered with the Reserve Bank of India (the ''RBI''). These financial results have been prepared in accordance with the Accounting Standards as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India and in terms of Regulation 33 and 52 of the Securities Exchange Board of India (''SEBI'') (Listing Obligations and Disclosure Requirements) Regulations 2015 (as amended). Any application guidance / clarification / directions issued by the Reserve Bank of India are implemented as and when they are issued / become applicable. This statement of financial results for the quarter ended June 30, 2025 (''Financial Results'') have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on July 28, 2025. The Company has granted 15,000 options under Five-Star Associate Stock Option Scheme, 2023 during the quarter ended June 30, 2025 (25,25,000 options during the year ended March 31, 2025). Under Five-Star Associate Stock Option Scheme, 2015 and Five-Star Associate Stock Option Scheme, 2018, 12,735 options of Face Value of INR 1 (11,780 for the quarter ended June 30, 2024) were exercised by the employees and allotted during the quarter ended June 30, 2025 and 2,610 options of Face Value of INR 1 were exercised by the employees and pending allotment as of June 30, 2025. The total outstanding employee stock options as of June 30, 2025 is 33,74,045 (33,78,460 as at March 31, 2025). Basis the approval of the shareholders on September 13, 2024, the Company issued 4,10,000 convertible share warrants amounting to INR 3,157 lakhs (Including a premium of INR 769 per warrant) on a preferential basis, which will be converted into equity shares in the ratio of 1:1. The Company fully allotted the share warrants upon receipt of 25% of the proceeds on October 24, 2024. All debentures are secured by an exclusive first charge on book debts and certain debentures by pari passu charge on immovable property with security cover ranging from 1.00 to 1.25 times of outstanding amount at any point in time. The security cover over listed non-convertible debentures as of June 30, 2025 is 1.20 times. Disclosures in compliance with Regulation 52(4) of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 for the quarter ended June 30, 2025 is attached as Annexure-I. The Company is primarily in the business of financing and accordingly there are no separate reportable segments in accordance with Ind AS 108 on Operating Segments in respect of the Company. The Company operates in a single geographical segment i.e India. Disclosures pursuant to RBI Notification - RBI/DOR/2021-22/86 DOR.STR.REC.51/21.04.048/2021-22 dated September 24, 2021 (as amended from time to time): a.The Company has not transferred or acquired any loan not in default during the quarter ended June 30, 2025 b.The Company has not transferred or acquired any stressed loan during the quarter ended June 30, 2025 The financial results are also available on the stock exchange websites www.bseindia.com and www.nseindia.com and on the Company's website https://fivestargroup.in/.




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 01-04-2025 01-04-2025
B Date of end of reporting period 30-06-2025 30-06-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
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 01-04-2025 01-04-2025
B Date of end of reporting period 30-06-2025 30-06-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the defined benefit plans (net) -7444000 -7444000
Total Amount of items that will not be reclassified to profit and loss -7444000 -7444000
2 Income tax relating to items that will not be reclassified to profit or loss (18.74) (18.74)
3 Amount of items that will be reclassified to profit and loss
1 The effective portion of gain and loss on hedging instruments in a cash flow hedge -12952000 -12952000
Total Amount of items that will be reclassified to profit and loss -12952000 -12952000
4 Income tax relating to items that will be reclassified to profit or loss (32.60) (32.60)
5 Total Other comprehensive income (152.62) (152.62)