WEALTH2024-04-012024-06-30 WEALTH2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member WEALTH2024-04-012024-06-30in-bse-fin:OneOperatingExpenses02Member WEALTH2024-06-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 123456 WEALTH NOTLISTED Wealth First Portfolio Managers Limited Equity 2024-04-01 2025-03-31 2024-07-11 2024-07-04 INR Lakhs First quarter 13:30:00 14:30:00 2024-07-11 2024-07-11 Not applicable Single segment Financial Services 2024-04-01 2024-06-30 Unaudited Consolidated 206533000.00 9483000.00 216016000.00 0.00 0.00 0.00 16376000.00 135000.00 779000.00 10644000.00 27934000.00 188082000.00 0.00 188082000.00 47936000.00 0.00 47936000.00 0.00 140146000.00 0.00 0.00 0.00 0.00 140146000.00 105887000.00 246033000.00 0.00 0.00 0.00 0.00 106550000.00 10 13.15 13.15 0.00 0.00 13.15 13.15 0.00 0.00 0.00 NOTES : 1 Revenue from Trading Activities Particulars 3 months ended Year ended 30.06.2024 31.03.2024 30.06.2023 31.03.2024 (Unaudited) (Audited) (Unaudited) (Audited) Sales of Shares & Securities 34,399.92 28,934.27 7,772.53 80,629.52 Less: Purchase of Shares & Securities 35,305.00 29,793.35 7,670.14 82,738.85 Less: Change in Fair value of Stock (1,634.77) (991.17) (192.70) (3,322.31) Income from Trading Activities 729.69 132.09 295.09 1,212.98 Add / (less) : profit / (Loss) from Derivative Activities (9.09) (3.44) (0.78) 57.29 Net Income from Trading Activities 720.61 128.65 294.31 1,270.27 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 11th July, 2024. 3 These consolidated 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 March 31, 2024 are the balancing figures between audited figures of the year ended March 31, 2024 and unaudited figures in respect of the nine months ended December 31, 2024. 7 The above financial results are available on companies website www.wealth-firstonline.com and the stock exchange viz. www.nseindia.com 8 In pursuance to method of valuation prescribed under IND AS 109, all the assets are stated at Fair Market Value. 9 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 30.06.2024 31.03.2024 30.06.2023 31.03.2024 (Unaudited) (Audited) (Unaudited) (Audited) Net profit / (Loss) as per India GAAP 1,401.46 1,386.86 845.34 4,268.08 Add: On account of unwinding of Interest - - - - Add: Adjustment on account of Constructive obligation - - - - Net Profit / (Loss) as per Ind AS 1,401.46 1,386.86 845.34 4,268.08 Add: Other Comprehensive Income (Net of Tax) 1,058.87 (216.38) 123.83 278.50 Total Comprehensive income / (Loss) 2,460.33 1,170.48 969.17 4,546.58 10 Calculation of EPS are as below: Earning Per Share 3 months ended Year ended 30.06.2024 31.03.2024 30.06.2023 31.03.2024 (Unaudited) (Audited) (Unaudited) (Audited) Net profit after Tax 1,401.46 1,386.86 845.34 4,268.08 Weighted average number of share (Nos.) - Basic 1,06,55,000 1,06,55,000 1,06,55,000 1,06,55,000 Basic (in rupee) 13.15 13.02 7.93 40.06 Weighted average number of share (Nos.) - Diluted 1,06,55,000 1,06,55,000 1,06,55,000 1,06,55,000 Diluted (in rupee) 13.15 13.02 7.93 40.06 11 * Effect of amount of Share of profit(loss) of subsidiary is already consolidated in above income and expenses. The amount mentioned in the Point 10 is for information purpose only. Other Expenses 9742000.00 Rent 902000.00 -105887000.00 0.00