| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 15-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 07-10-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 15-10-2026 13:30:00 |
| End date and time of board meeting | 15-10-2026 16:00:00 |
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 | 40,710.00 | 78,597.00 |
| (ii) | Dividend Income | 185.00 | 200.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 61,179.00 | 1,19,166.00 |
| (v) | Net gain on fair value changes | 12,309.00 | 38,750.00 |
| (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 | 1,14,383.00 | 2,36,713.00 | |
| Other income | 11,762.00 | 16,744.00 | |
| Total income | 1,26,145.00 | 2,53,457.00 | |
| 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 | 34,109.00 | 66,712.00 | |
| Finance costs | 36,134.00 | 71,533.00 | |
| Depreciation, depletion and amortisation expense | 4,279.00 | 8,490.00 | |
| Fees and commission expense | 1,783.00 | 3,236.00 | |
| 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 | 442.00 | 449.00 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 10,339.00 | 21,627.00 |
| Total other expenses | 10,339.00 | 21,627.00 | |
| Total expenses | 87,086.00 | 1,72,047.00 | |
| 3 | Total profit before exceptional items and tax | 39,059.00 | 81,410.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 39,059.00 | 81,410.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 9,454.00 | 17,334.00 |
| 9 | Deferred tax | (406.00) | 1,012.00 |
| 10 | Total tax expenses | 9,048.00 | 18,346.00 |
| 11 | Net Profit Loss for the period from continuing operations | 30,011.00 | 63,064.00 |
| 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 | 30,011.00 | 63,064.00 |
| 16 | Other comprehensive income net of taxes | 166.00 | 65.00 |
| 17 | Total Comprehensive Income for the period | 30,177.00 | 63,129.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 30,011.00 | 63,064.00 | |
| 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 | 30,177.00 | 63,129.00 | |
| 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 | 4,079.00 | 4,079.00 | |
| 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 | 7.37 | 15.5 | |
| Diluted earnings per share from continuing operations | 7.09 | 14.93 | |
| 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 | 7.37 | 15.5 | |
| Diluted earnings per share | 7.09 | 14.93 | |
| 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 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 |
| C | Whether results are audited or unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 81,410.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 70,443.00 | |
| 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 | 8,490.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 449.00 | |
| Adjustments for provisions, current | 444.00 | |
| 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 | 200.00 | |
| Adjustments for interest income | 82,127.00 | |
| Adjustments for share-based payments | 9,265.00 | |
| Adjustments for fair value losses (gains) | (52,544.00) | |
| 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) | (65.00) | |
| 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) | (45,845.00) | |
| Net cash flows from (used in) operations | 35,565.00 | |
| Dividends received | 0.00 | |
| Interest paid | 38,705.00 | |
| Interest received | 73,202.00 | |
| Income taxes paid (refund) | 22,528.00 | |
| Other inflows (outflows) of cash | (1,19,988.00) | |
| Net cash flows from (used in) operating activities | (72,454.00) | |
| 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 | 938.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 4,55,941.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 4,81,840.00 | |
| 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 | 82.00 | |
| Purchase of property, plant and equipment | 3,663.00 | |
| 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 | 200.00 | |
| Interest received | 1,677.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (2,266.00) | |
| Net cash flows from (used in) investing activities | (30,807.00) | |
| 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 | 4,952.00 | |
| 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 | 2,08,284.00 | |
| Repayments of borrowings | 98,907.00 | |
| Payments of lease liabilities | 3,867.00 | |
| Dividends paid | 24,378.00 | |
| Interest paid | 5,770.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (474.00) | |
| Net cash flows from (used in) financing activities | 79,840.00 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (23,421.00) | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 155.00 | |
| Net increase (decrease) in cash and cash equivalents | (23,266.00) | |
| Cash and cash equivalents cash flow statement at beginning of period | 56,924.00 | |
| Cash and cash equivalents cash flow statement at end of period | 33,658.00 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2026 | ||
| Date of end of reporting period | 30-09-2026 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 33,658.00 | ||
| Bank Balance other than (a) above | 96,800.00 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 54,024.00 | ||
| (II) Other Receivables | 60,674.00 | ||
| Loans | 12,11,219.00 | ||
| Investments | 9,61,570.00 | ||
| Other Financial assets | |||
| 1 | Other financial assets | 32,575.00 | |
| Total of Other Financial assets | 32,575.00 | ||
| Total Financial Assets | 24,50,520.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 40,244.00 | ||
| Deferred tax Assets (Net) | 562.00 | ||
| Investment Property | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 35,474.00 | ||
| Capital work-in-progress | 3,491.00 | ||
| Intangible assets under development | 0.00 | ||
| Goodwill | 2,50,093.00 | ||
| Other Intangible assets | 59,117.00 | ||
| Other non-financial assets | |||
| 1 | Right of Use Assets | 53,836.00 | |
| 2 | Other non-financial assets | 20,887.00 | |
| Total of Other non-financial assets | 74,723.00 | ||
| Total Non Financial Assets | 4,63,704.00 | ||
| Total assets | 29,14,224.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 4,079.00 | ||
| Other equity | 10,31,980.00 | ||
| Total equity attributable to owners of parent | 10,36,059.00 | ||
| Non controlling interest | |||
| Total equity | 10,36,059.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 1,916.00 | |
| (b) | Payables | ||
| (I)Trade 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 | 9,090.00 | ||
| 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 | 84,476.00 | ||
| (C ) | Debt Securities | 14,95,905.00 | |
| (d) | Borrowings (Other than Debt Securities) | 1,70,237.00 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 13,822.00 | |
| Other financial liabilities | |||
| 1 | Lease Liabilities | 54,138.00 | |
| 2 | Other financial liabilities | 15,956.00 | |
| Total of Other financial liabilities | 70,094.00 | ||
| Total Financial Liabilities | 18,45,540.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 4,109.00 | |
| (b) | Provisions | 2,843.00 | |
| (C ) | Deferred tax liabilities (Net) | 21,148.00 | |
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 4,525.00 | |
| Total of Other non-financial liabilities | 4,525.00 | ||
| Total Non Financial Liabilities | 32,625.00 | ||
| Total liabilities | 18,78,165.00 | ||
| Total equity and liabilites | 29,14,224.00 | ||
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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) | |||
| 1 | Wealth Management | 94,325.00 | 1,91,059.00 |
| 2 | Asset Management | 31,820.00 | 62,354.00 |
| 3 | Unallocated | 0.00 | 44.00 |
| Total Segment Revenue | 1,26,145.00 | 2,53,457.00 | |
| Less: Inter segment revenue | |||
| Revenue from operations | 1,26,145.00 | 2,53,457.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Wealth Management | 20,600.00 | 44,395.00 |
| 2 | Asset Management | 18,459.00 | 36,971.00 |
| 3 | Unallocated | 0.00 | 44.00 |
| Total Profit before tax | 39,059.00 | 81,410.00 | |
| i. Finance cost | 0.00 | 0.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |
| Profit before tax | 39,059.00 | 81,410.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Wealth Management | 25,77,507.00 | 25,77,507.00 |
| 2 | Asset Management | 2,95,911.00 | 2,95,911.00 |
| 3 | Unallocated | 0.00 | 0.00 |
| Total Segment Asset | 28,73,418.00 | 28,73,418.00 | |
| Un-allocable Assets | 40,806.00 | 40,806.00 | |
| Net Segment Asset | 29,14,224.00 | 29,14,224.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Wealth Management | 17,54,146.00 | 17,54,146.00 |
| 2 | Asset Management | 98,762.00 | 98,762.00 |
| 3 | Unallocated | 0.00 | 0.00 |
| Total Segment Liabilities | 18,52,908.00 | 18,52,908.00 | |
| Un-allocable Liabilities | 25,257.00 | 25,257.00 | |
| Net Segment Liabilities | 18,78,165.00 | 18,78,165.00 | |
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 (assets)/liabilities | 2300000 | -12600000 |
| Total Amount of items that will not be reclassified to profit and loss | 2300000 | -12600000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 1.00 | (36.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Foreign currency translation reserve | 14400000 | 15500000 |
| Total Amount of items that will be reclassified to profit and loss | 14400000 | 15500000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 166.00 | 65.00 |
| 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 | S.R. Batliboi & Co. LLP | Yes | 31-07-2027 | ||
|---|---|---|---|---|---|