| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 03-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 28-10-2026 |
| 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 | 03-11-2026 17:00:00 |
| End date and time of board meeting | 03-11-2026 18:20:00 |
| 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 | Not applicable |
| 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 | 12,266.00 | 23,323.00 |
| (ii) | Dividend Income | 4,620.00 | 4,662.00 |
| (iii) | Rental Income | 350.00 | 733.00 |
| (iv) | Fees and commission Income | 1,421.00 | 1,870.00 |
| (v) | Net gain on fair value changes | 44,276.00 | 1,66,422.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 652.00 | 2,322.00 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| 1 | Recovery of portfolio acquired | 1,982.00 | 7,134.00 |
| 2 | Bad Debts Recovery | 2,326.00 | 3,453.00 |
| 3 | Gain on Portfolio Acquisition | 0.00 | 2,948.00 |
| 4 | Gain on Remeasurement of Securities Portfolio | 0.00 | 2,116.00 |
| 5 | Writeback of Advance to Trust | 126.00 | 182.00 |
| 6 | Foreclosure & Other Operating Charges | 67.00 | 114.00 |
| 7 | Writeback of Security Receipts | 0.00 | 3.00 |
| 8 | 0 | 0.00 | 0.00 |
| 9 | 0 | 0.00 | 0.00 |
| 10 | 0 | 0.00 | 0.00 |
| Total other revenue from operations | 4,501.00 | 15,950.00 | |
| Total Revenue From Operations | 68,086.00 | 2,15,282.00 | |
| Other income | 458.00 | 2,069.00 | |
| Total income | 68,544.00 | 2,17,351.00 | |
| 2 | Expenses | ||
| Cost of materials consumed | 850.00 | 1,342.00 | |
| Purchases of stock-in-trade | 0.00 | 54.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 462.00 | 942.00 | |
| Employee benefit expense | 2,808.00 | 4,890.00 | |
| Finance costs | 6,188.00 | 12,624.00 | |
| Depreciation, depletion and amortisation expense | 968.00 | 2,104.00 | |
| Fees and commission expense | 83.00 | 219.00 | |
| 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 | 4,351.00 | 11,317.00 | |
| (f) | Other expenses | ||
| 1 | Corporate Social Responsibility Expenses | 2,295.00 | 3,306.00 |
| 2 | Donation | (3,190.00) | (3,100.00) |
| 3 | Professional & Consultancy Charges | 1,167.00 | 2,087.00 |
| 4 | Securities Transaction Tax | 639.00 | 1,193.00 |
| 5 | Repair & Maintenance | 418.00 | 799.00 |
| 6 | Other Expenses | 1,486.00 | 4,320.00 |
| 7 | 0 | 0.00 | 0.00 |
| 8 | 0 | 0.00 | 0.00 |
| 9 | 0 | 0.00 | 0.00 |
| 10 | 0 | 0.00 | 0.00 |
| Total other expenses | 2,815.00 | 8,605.00 | |
| Total expenses | 18,525.00 | 42,097.00 | |
| 3 | Total profit before exceptional items and tax | 50,019.00 | 1,75,254.00 |
| 4 | Exceptional items | (640.00) | (873.00) |
| 5 | Total profit before tax | 49,379.00 | 1,74,381.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 4,514.00 | 5,252.00 |
| 9 | Deferred tax | 3,065.00 | 16,203.00 |
| 10 | Total tax expenses | 7,579.00 | 21,455.00 |
| 11 | Net Profit Loss for the period from continuing operations | 41,800.00 | 1,52,926.00 |
| 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 | 41,800.00 | 1,52,926.00 |
| 16 | Other comprehensive income net of taxes | 98,430.00 | 2,46,737.00 |
| 17 | Total Comprehensive Income for the period | 1,40,230.00 | 3,99,663.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| 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 | 0.00 | 0.00 | |
| 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 | 8,492.00 | 8,492.00 | |
| 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 | 4.92 | 18.01 | |
| Diluted earnings per share from continuing operations | 4.92 | 18.01 | |
| 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 | 4.92 | 18.01 | |
| Diluted earnings per share | 4.92 | 18.01 | |
| 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 | 1,74,381.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 12,624.00 | |
| Adjustments for decrease (increase) in inventories | 1,941.00 | |
| Adjustments for decrease (increase) in trade receivables, current | 2,637.00 | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | (28,446.00) | |
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |
| Adjustments for other financial assets, non-current | (38,014.00) | |
| Adjustments for other financial assets, current | (11,170.00) | |
| Adjustments for other bank balances | (11,457.00) | |
| Adjustments for increase (decrease) in trade payables, current | (32,483.00) | |
| 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 | 2,104.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 11,317.00 | |
| Adjustments for provisions, current | (368.00) | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 3,580.00 | |
| Adjustments for other financial liabilities, non-current | 1,661.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 0.00 | |
| Adjustments for share-based payments | 0.00 | |
| Adjustments for fair value losses (gains) | (1,68,392.00) | |
| 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) | (733.00) | |
| 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) | (2,55,199.00) | |
| Net cash flows from (used in) operations | (80,818.00) | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 5,380.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (86,198.00) | |
| 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 | 1,54,815.00 | |
| 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 | 1,515.00 | |
| Proceeds from sales of investment property | 5,443.00 | |
| 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 | 0.00 | |
| Income taxes paid (refund) | (733.00) | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) investing activities | 1,59,476.00 | |
| 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 | 0.00 | |
| 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 | 0.00 | |
| Repayments of borrowings | 24,533.00 | |
| Payments of lease liabilities | 0.00 | |
| Dividends paid | 0.00 | |
| Interest paid | 5,902.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | (30,435.00) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 42,843.00 | |
| 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 | 42,843.00 | |
| Cash and cash equivalents cash flow statement at beginning of period | 4,799.00 | |
| Cash and cash equivalents cash flow statement at end of period | 47,642.00 | |
| 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 | 47,642.00 | ||
| Bank Balance other than (a) above | 52,817.00 | ||
| Derivative financial instruments | |||
| Receivables | |||
| (I) Trade Receivables | 948.00 | ||
| (II) Other Receivables | 26.00 | ||
| Loans | 2,20,222.00 | ||
| Investments | 18,36,698.00 | ||
| Other Financial assets | |||
| 1 | Advance for investment in SRs | 10,574.00 | |
| 2 | Share Application Money* | 2,820.00 | |
| 3 | Excess Interest Spread Receivables | 763.00 | |
| 4 | Other Assets | 1,121.00 | |
| Total of Other Financial assets | 15,278.00 | ||
| Total Financial Assets | 21,73,631.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 1,151.00 | ||
| Current tax assets (Net) | 836.00 | ||
| Deferred tax Assets (Net) | 173.00 | ||
| Investment Property | 25,451.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 27,997.00 | ||
| Capital work-in-progress | |||
| Intangible assets under development | |||
| Goodwill | 1,042.00 | ||
| Other Intangible assets | 19,176.00 | ||
| Other non-financial assets | |||
| 1 | Capital Advance | 50,100.00 | |
| 2 | Others for supply of services | 0.00 | |
| 3 | Security Deposits | 10,900.00 | |
| 4 | Balance With Government Authorities | 1,500.00 | |
| 5 | Other Assets | 10,029.00 | |
| Total of Other non-financial assets | 72,529.00 | ||
| Total Non Financial Assets | 1,48,355.00 | ||
| Total assets | 23,21,986.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 8,492.00 | ||
| Other equity | 18,63,897.00 | ||
| Total equity attributable to owners of parent | 18,72,389.00 | ||
| Non controlling interest | 441000000 | ||
| Total equity | 18,76,799.00 | ||
| 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 | 587.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 2,902.00 | ||
| 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 | 108.00 | ||
| (C ) | Debt Securities | 6,380.00 | |
| (d) | Borrowings (Other than Debt Securities) | 97,753.00 | |
| (e) | Deposits | ||
| (f) | Subordinated Liabilities | 2,18,956.00 | |
| Other financial liabilities | |||
| 1 | Contractual debt obligations | 18,896.00 | |
| 2 | Other financial liabilities | 31,705.00 | |
| Total of Other financial liabilities | 50,601.00 | ||
| Total Financial Liabilities | 3,77,287.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 24,545.00 | |
| (b) | Provisions | 513.00 | |
| (C ) | Deferred tax liabilities (Net) | 37,707.00 | |
| Other non-financial liabilities | |||
| 1 | Other Non-Financial Liabilities | 5,135.00 | |
| Total of Other non-financial liabilities | 5,135.00 | ||
| Total Non Financial Liabilities | 67,900.00 | ||
| Total liabilities | 4,45,187.00 | ||
| Total equity and liabilites | 23,21,986.00 | ||
| 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 | (a) Investment activity | 34,863.00 | 1,59,758.00 |
| 2 | (b) Lending activity | 32,071.00 | 54,910.00 |
| 3 | (c) Rental Business | 402.00 | 855.00 |
| 4 | 18.27 | 1,208.00 | 1,827.00 |
| Total Segment Revenue | 68,544.00 | 2,17,350.00 | |
| Less: Inter segment revenue | |||
| Revenue from operations | 68,544.00 | 2,17,350.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | (a) Investment activity | 25,699.00 | 1,40,518.00 |
| 2 | (b) Lending activity | 23,699.00 | 33,471.00 |
| 3 | (c) Rental Business | 52.00 | 233.00 |
| 4 | 18.27 | 572.00 | 1,032.00 |
| Total Profit before tax | 50,022.00 | 1,75,254.00 | |
| i. Finance cost | |||
| ii. Other Unallocable Expenditure net off Unallocable income | |||
| Profit before tax | 50,022.00 | 1,75,254.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | (a) Investment activity | 18,58,366.00 | 18,58,366.00 |
| 2 | (b) Lending activity | 3,71,976.00 | 3,71,976.00 |
| 3 | (c) Rental Business | 28,297.00 | 28,297.00 |
| 4 | 18.27 | 63,347.00 | 63,347.00 |
| Total Segment Asset | 23,21,986.00 | 23,21,986.00 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 23,21,986.00 | 23,21,986.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | (a) Investment activity | 3,59,547.00 | 3,59,547.00 |
| 2 | (b) Lending activity | 61,542.00 | 61,542.00 |
| 3 | (c) Rental Business | 22,308.00 | 22,308.00 |
| 4 | 18.27 | 1,789.00 | 1,789.00 |
| Total Segment Liabilities | 4,45,186.00 | 4,45,186.00 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 4,45,186.00 | 4,45,186.00 | |
| 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 Gain/(Loss) on defined benefit plan | -1200000 | -2100000 |
| 2 | Gain /(Loss) on Fair value of Equity instruments | 11771100000 | 29253600000 |
| Total Amount of items that will not be reclassified to profit and loss | 11769900000 | 29251500000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 19,269.00 | 45,778.00 |
| 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 | 98,430.00 | 2,46,737.00 |