WEALTH2024-01-012024-03-31 WEALTH2024-01-012024-03-31 WEALTH2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member WEALTH2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member WEALTH2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member WEALTH2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member WEALTH2024-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares WEALTH NOTLISTED Wealth First Portfolio Managers Limited Equity 2023-04-01 2024-03-31 2024-05-08 2024-04-30 INR Lakhs Yearly 12:20:00 13:50:00 2024-05-08 2024-05-08 true Cash Flow Indirect Declaration of unmodified opinion Single segment Financial Services 2024-01-01 2024-03-31 Audited Consolidated 145904000.00 59230000.00 205134000.00 0.00 0.00 0.00 18130000.00 476000.00 1011000.00 6505000.00 26122000.00 179012000.00 0.00 179012000.00 40386000.00 -61000.00 40325000.00 0.00 138687000.00 0.00 0.00 0.00 0.00 138687000.00 -21639000.00 117048000.00 0.00 0.00 0.00 0.00 106550000.00 10 13.02 13.02 0.00 0.00 13.02 13.02 0.00 0.00 0.00 NOTES : 1 Revenue from Trading Activities Particulars 3 months ended Year ended Year ended 31.03.2024 31.12.2023 31.03.2023 31.03.2024 31.03.2023 (Audited) (Unaudited) (Audited) (Audited) (Audited) Sales of Shares & Securities 28,934.27 22,658.74 5,827.23 80,629.52 35,852.89 Less: Purchase of Shares & Securities 29,793.35 22,643.16 4,911.36 82,738.85 35,293.04 Less: Change in Fair value of Stock (991.17) (341.14) 1,387.51 (3,322.31) 791.28 Income from Trading Activities 132.09 356.72 (471.63) 1,212.98 (231.43) Add / (less) : profit / (Loss) from Derivative Activities (3.44) 46.60 (18.49) 57.29 (20.42) Net Income from Trading Activities 128.65 403.32 (490.12) 1,270.27 (251.85) 2 The above audited financial results are reviewed by the Audit Committee and have been approved by the Board of Directors at their meeting held on 8th May, 2024. 3 These standalone unaudited financial results have been prepared in accordance with the recognition and measurement principals laid down in Indian Accounting Standards 34 — Interim Financial Reporting ( Ind AS 34 ) prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principal generally accepted in India. 4 The Company's main business is of Broking Services, Distributor of MF & Govt. Securities Trading and all other activities revolve around the same. All activities of the Company are carried out in India. As such there are no separate reportable segments as per the Indian Accounting Standard 108 (IND AS 108) on Operating Segments. 5 Figures have been re-grouped or re-classified, whereever necessary. 6 The figures for the quarter ended December 31, 2023 are the balancing figures between unaudited figures in respect of the nine months ended December 31, 2023 and the unaudited figures of the half year ended September 30, 2023. The figures for the quarter ended March 31, 2024 are balancing figures between unaudited figures in respect of the nine months ended December 31, 2023 and the audited figures of the year ended on March 31, 2024. The figures for the quarter ended March 31, 2023 are balancing figures between unaudited figures in respect of the nine months ended December 31, 2022 and the audited figures of the year ended on March 31, 2023. 7 The above financial results are available on companies website www.wealth-firstonline.com and the stock exchange viz. www.nseindia.com 8 The reconciliation of net profit or loss reported in accordance with indian GAAP to total comprehensive income in accordance with IND AS is given below: Description 3 months ended Year ended Year ended 31.03.2024 31.12.2023 31.03.2023 31.03.2024 31.03.2023 (Audited) (Unaudited) (Audited) (Audited) (Audited) Net profit / (Loss) as per India GAAP 1,386.86 1,010.25 128.08 4,268.08 1,383.26 Add: On account of unwinding of Interest - - - - - Add: Adjustment on account of Constructive obligation - - - - - Net Profit / (Loss) as per Ind AS 1,386.86 1,010.25 128.08 4,268.08 1,383.26 Add: Other Comprehensive Income (Net of Tax) (216.38) 345.43 (136.79) 278.50 (34.60) Total Comprehensive income / (Loss) 1,170.48 1,355.68 (8.71) 4,546.58 1,348.66 9 Point 9 is not included in notes due to exceed in maximun texts. Kindly consider Quick Result Point 9 & 10 for the same. Single segment 2023-04-01 2024-03-31 Audited Consolidated 543323000.00 126297000.00 669620000.00 0.00 0.00 0.00 81194000.00 481000.00 3674000.00 30112000.00 115461000.00 554159000.00 0.00 554159000.00 127412000.00 -61000.00 127351000.00 0.00 426808000.00 0.00 0.00 0.00 0.00 426808000.00 27850000.00 454658000.00 0.00 0.00 0.00 0.00 106550000.00 10 1076154000.00 40.06 40.06 0.00 0.00 40.06 40.06 0.00 0.00 0.00 Other Expenses 5452000.00 Rent 1053000.00 Other Expenses 26504000.00 Rent 3608000.00 0.00 7173000.00 0.00 0.00 0.00 1984000.00 0.00 0.00 0.00 476166000.00 0.00 0.00 9892000.00 486058000.00 1390000.00 73017000.00 569622000.00 569945000.00 0.00 48048000.00 48018000.00 0.00 0.00 4990000.00 101056000.00 3541000.00 4300000.00 678842000.00 0.00 0.00 1248464000.00 106550000.00 1076154000.00 1182704000.00 1182704000.00 0.00 0.00 6754000.00 6754000.00 0.00 0.00 0.00 0.00 6754000.00 0.00 825000.00 0.00 825000.00 51657000.00 6524000.00 0.00 0.00 59006000.00 0.00 0.00 65760000.00 1248464000.00 481000.00 -332231000.00 -14463000.00 0.00 -346000.00 0.00 0.00 11494000.00 0.00 0.00 27436000.00 0.00 0.00 3674000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2280000.00 0.00 27850000.00 0.00 0.00 0.00 0.00 0.00 -278385000.00 275774000.00 0.00 0.00 0.00 120668000.00 0.00 155106000.00 0.00 0.00 0.00 95151000.00 0.00 0.00 0.00 0.00 0.00 2948000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2280000.00 0.00 -5000.00 0.00 -95824000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 456000.00 0.00 0.00 31965000.00 481000.00 0.00 -4065000.00 -36967000.00 22315000.00 0.00 22315000.00 25703000.00 48018000.00 21639000.00 -27850000.00 0.00 0.00