INTEGRATED FILING — NBFC



General information about company

Scrip code 544200
NSE Symbol AFIL
MSEI Symbol NOTLISTED
ISIN INE916Y01027
Name of company Akme Fintrade (India) Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 12-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 12-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
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 Asset Finance
Start date and time of board meeting 12-May-2025   15:30:00
End date and time of board meeting 12-May-2025   16:25:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2023-01-05
Indicate Company website link for updated RPT policy of the Company https://www.akmefintrade.com/wp-content/uploads/2024/12/Policy-on-Related-Party-Transactions-2.pdf
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable, since the Company do not have any outstanding default on Loans and Debt Securities during the quarter ended March 31, 2025


Financial Results — NBFC

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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations
(i) Interest Income 288366000 985786000
(ii) Dividend Income 0 0
(iii) Rental Income 2440000 2440000
(iv) Fees and commission Income 0 30527000
(v) Net gain on fair value changes 0 0
(vi) Net gain on derecognition of financial instruments under amortised cost category -1019000 0
(vii) Sale of products (including Excise Duty) 0 0
(viii) Sale of services 0 0
(ix) Other revenue from operations
1 Other Income 477000 5756000
Total other revenue from operations 477000 5756000
Total Revenue From Operations 290264000 1024509000
Other income 2461000 2698000
Total income 292725000 1027207000
2 Expenses
Cost of materials consumed 0 0
Purchases of stock-in-trade 0 0
Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
Employee benefit expense 26484000 107767000
Finance costs 111729000 357263000
Depreciation, depletion and amortisation expense 1593000 5398000
Fees and commission expense 0 0
Net loss on fair value changes 0 0
Net loss on derecognition of financial instruments under amortised cost category 0 0
Impairment on financial instruments 13723000 29396000
(f) Other expenses
1 Other expenses 21195000 98521000
Total other expenses 21195000 98521000
Total expenses 174724000 598345000
3 Total profit before exceptional items and tax 118001000 428862000
4 Exceptional items 0 0
5 Total profit before tax 118001000 428862000
7 Tax expense
8 Current tax 30801000 90337000
9 Deferred tax 11750000 6206000
10 Total tax expenses 42551000 96543000
11 Net Profit Loss for the period from continuing operations 75450000 332319000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
17 Net profit (loss) from discontinued operation after tax 0 0
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
15 Total profit (loss) for period 75450000 332319000
16 Other comprehensive income net of taxes 3485000 3485000
17 Total Comprehensive Income for the period 78935000 335804000
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 426750000 426750000
Face value of equity share capital 10 10
21 Reserves excluding revaluation reserve
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 8.28 8.28
Diluted earnings per share from continuing operations 8.28 8.28
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 8.28 8.28
Diluted earnings per share 8.28 8.28
23 Debt equity ratio 0.0074 0.0074
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

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 428862000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -1770513000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets -21528000
Adjustments for other financial assets, non-current -68000
Adjustments for other financial assets, current -155451000
Adjustments for other bank balances -196879000
Adjustments for increase (decrease) in trade payables, current 685000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 24648000
Adjustments for increase (decrease) in other non-current liabilities 9461000
Adjustments for depreciation and amortisation expense 5398000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 23877000
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 5519000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -2074851000
Net cash flows from (used in) operations -1645989000
Dividends received 0
Interest paid 0
Interest received -34724000
Income taxes paid (refund) 90337000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -1771050000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 0
Proceeds from sales of investment property 0
Purchase of investment property 20616000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 12270000
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 34724000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -355353000
Net cash flows from (used in) investing activities -353515000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 1167971000
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 966790000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 89389000
Net cash flows from (used in) financing activities 2224150000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 99585000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 99585000
Cash and cash equivalents cash flow statement at beginning of period 87065000
Cash and cash equivalents cash flow statement at end of period 186650000




Statement of Asset and Liabilities

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Finanical Asset
Cash and cash equivalents 186650000
Bank Balance other than (a) above 373165000
Derivative financial instruments 0
Receivables
(I) Trade Receivables 0
(II) Other Receivables 0
Loans 5649126000
Investments 13331000
Other Financial assets 294191000
Total Financial Assets 6516463000
2 Non Financial Asset
Inventories 0
Current tax assets (Net) 0
Deferred tax Assets (Net) 18310000
Investment Property 0
Biological assets other than bearer plants 0
Property, Plant and Equipment 171159000
Capital work-in-progress 0
Intangible assets under development 0
Goodwill 0
Other Intangible assets 21049000
Other non-financial assets (to be specified) 26663000
Total Non Financial Assets 237181000
Total assets 6753644000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 426750000
Other equity 3395318000
Total equity attributable to owners of parent 3822068000
Non controlling interest
Total equity 3822068000
2 Liabilities
2.1 Financial Liabilities
(a) Derivative financial instruments 0
(b) Payables 0
(I)Trade Payables
(i) total outstanding dues of micro enterprises and small enterprises 227000
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 2965000
II) Other Payables
(i) total outstanding dues of micro enterprises and small enterprises 0
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 0
(C ) Debt Securities 0
(d) Borrowings (Other than Debt Securities) 2817735000
(e) Deposits 0
(f) Subordinated Liabilities 0
(g) Other financial liabilities 26725000
Total Financial Liabilities 2847652000
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 67785000
(b) Provisions 10529000
(C ) Deferred tax liabilities (Net) 0
(d) Other non-financial liabilities 5610000
Total Non Financial Liabilities 83924000
Total liabilities 2931576000
Total equity and liabilites 6753644000
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
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

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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
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 Re-measurements of the defined benefit plan 5342000 5342000
Total Amount of items that will not be reclassified to profit and loss 5342000 5342000
2 Income tax relating to items that will not be reclassified to profit or loss 1344000 1344000
3 Amount of items that will be reclassified to profit and loss
1 Fair value gain/(loss) on equity instruments -686000 -686000
Total Amount of items that will be reclassified to profit and loss -686000 -686000
4 Income tax relating to items that will be reclassified to profit or loss -173000 -173000
5 Total Other comprehensive income 3485000 3485000




Details of Impact of Audit Qualification

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 Valawat & Associates Yes 31-May-2028


Financial details

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth


Signatories details

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 24-Jun-2024
Amount Raised 13200000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Acuite Rating and Research Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review NA
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Signatory Details

Name of signatory MANOJ KUMAR CHOUBISA
Designation of person Company Secretary and Compliance Officer
Place UDAIPUR
Date 12-May-2025




Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Akme Fintrade India Ltd Nirmal Kumar Jain Managing Director Remuneration NA 6100000 496000 0
2 Akme Fintrade India Ltd Manju Devi Jain Wife of Managing Director Remuneration NA 3100000 235000 0
3 Akme Fintrade India Ltd Dipesh Jain Son of Managing Director Remuneration NA 200000 27000 0
4 Akme Fintrade India Ltd Jenisha Jain Daughter of Managing Director Remuneration NA 780000 32000 0
5 Akme Fintrade India Ltd Jinit Jain Son-in-Law on Managing Director Remuneration NA 1000000 0 161000
6 Akme Fintrade India Ltd Kartika Jain Daughter-in-Law of Managing Director Remuneration NA 100000 3000 0
7 Akme Fintrade India Ltd Ramesh Jain Executive Director Remuneration NA 175000 0 0
8 Akme Fintrade India Ltd Kiran Jain wife of Ramesh Kumar Jain Remuneration NA 0 0 0
9 Akme Fintrade India Ltd Chirag Jain son of Ramesh Kumar Jain Remuneration NA 0 0 0
10 Akme Fintrade India Ltd Rajendra Chittora Executive Director Remuneration NA 652000 93000 72000
11 Akme Fintrade India Ltd Archana Chittora wife of Rajendra Chittora Remuneration NA 0 44000 0
12 Akme Fintrade India Ltd Megha Chittora Daughter of Rajendra Chittora Remuneration NA 0 41000 0
13 Akme Fintrade India Ltd Bobby Singh chandel Chief Executive Officer Remuneration NA 700000 0 0
14 Akme Fintrade India Ltd Rajni Gehlot Chief Finance Officer Remuneration NA 620000 0 0
15 Akme Fintrade India Ltd Akash Jain Chief Executive Officer Remuneration NA 1600000 0 144000
16 Akme Fintrade India Ltd Manoj Choubisa Company Secretary Remuneration NA 323000 0 48000
17 Akme Fintrade India Ltd Antima Kataria Independent Director Any other transaction Sitting Fee NA 110000 0 0
18 Akme Fintrade India Ltd Sanjay Dattaray Tatke Independent Director Any other transaction Sitting Fee NA 95000 0 0
19 Akme Fintrade India Ltd Nishant Sharma Independent Director Any other transaction Sitting Fee NA 93000 0 0
20 Akme Fintrade India Ltd Vimal Bolia Independent Director Any other transaction Sitting fee NA 95000 0 0
21 Akme Fintrade India Ltd Akme Automobiles Private Limited Enterprises owned or significantly influenced by KMP or their Relatives Interest received NA 980000 0 0
22 Akme Fintrade India Ltd Akme Automobiles Private Limited Enterprises owned or significantly influenced by KMP or their Relatives Loan NA 1776000 9834000 12590000 Inter-corporate deposit 0.15 Loan on Call Unsecured On-lending
23 Akme Fintrade India Ltd Nisha Jain Daughter-in-Law of Executive Director Any other transaction Consultancy NA 564000 0 85000
24 Akme Fintrade India Ltd Akme Build Estate Limited Promoter Group Interest received NA 5177000 0 0
25 Akme Fintrade India Ltd Akme Build Estate Limited Promoter Group Loan NA 33183000 0 0 Advance 0.15 Advances Unsecured Advances
Total value of transaction during the reporting period 57423000





Format for Disclosing Outstanding Default on Loans and Debt Securities

Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
3. Total financial indebtedness of the listed entity including short-term and long-term debt