AHL2024-07-012024-09-30 AHL2024-07-012024-09-30 AHL2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member AHL2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member AHL2024-09-30 AHL2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue01Member AHL2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue02Member AHL2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue03Member AHL2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue04Member AHL2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue01Member AHL2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue02Member AHL2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue03Member AHL2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue04Member AHL2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults01Member AHL2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults02Member AHL2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults03Member AHL2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults04Member AHL2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults01Member AHL2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults02Member AHL2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults03Member AHL2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults04Member AHL2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets01Member AHL2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets02Member AHL2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets03Member AHL2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets04Member AHL2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member AHL2024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member AHL2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member AHL2024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member AHL2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities03Member AHL2024-09-30in-bse-fin:OneReportableSegmentLiabilities03Member AHL2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities04Member AHL2024-09-30in-bse-fin:OneReportableSegmentLiabilities04Member AHL2024-07-012024-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member AHL2024-07-012024-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543712 AHL NA Abans Holdings Limited Equity 2024-04-01 2025-03-31 2024-11-11 2024-11-06 INR Lakhs Half yearly 15:47:00 16:36:00 2024-11-11 2024-11-11 true Cash Flow Indirect Not applicable Multi segment 2024-07-01 2024-09-30 Unaudited Consolidated 6412647000.00 6611000.00 6419258000.00 0.00 5394096000.00 283223000.00 151501000.00 116124000.00 3554000.00 120051000.00 6068549000.00 350709000.00 0.00 350709000.00 49144000.00 27722000.00 76866000.00 0.00 273843000.00 0.00 0.00 0.00 0.00 273843000.00 24158000.00 298001000.00 253924000.00 19919000.00 276108000.00 21893000.00 100392000.00 2 5.46 5.40 0.00 0.00 5.46 5.40 Notes to the unaudited consolidated financial results for the quarter and half year ended September 30, 2024: 1. The above unaudited consolidated financial results have been prepared in accordance with regulation 33 and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. The above unaudited consolidated financial results are prepared to comply in all material respect in accordance with Indian Accounting Standard (Ind AS) notified under Section 133 of the Companies Act, 2013, read with relevant rules issued there under. These unaudited consolidated financial results were recommended by the Audit Committee and were approved in the Meeting of Board of Directors held on November 11, 2024. The results for the quarter and half year ended September 30, 2023, and for the year ended March 31, 2024 were reviewed / audited by predecessor Statutory Auditor on which they had issued an unmodified conclusion / opinion. 3. During the quarter ended September 30, 2024, the company has allotted 49,872 equity shares of Rs. 2 each pursuant to the exercise of options under its Employee Stock Option Scheme. 4. The Group’s operating segments are established on the basis of those components of the Group that are evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. These have been identified taking into account nature of activity, the differing risks and returns and the internal business reporting systems. 5. The Group has the following principal operating and reporting segments; viz. agency business, internal treasury operation and lending business. The accounting policies adopted for segment reporting are in line with the accounting policy of the Company and the Statement on Segment Reporting is as per Ind AS – 108- Operating Segments. 6. The information contained in this statement shall also be available on Company’s Website www.abansholdings.com and also on the website of the Stock Exchanges viz. BSE Limited - www.bseindia.com. and National Stock Exchange of India Limited - www.nseindia.com. 7. Figures are regrouped, rearranged and reclassified wherever necessary. Figures are rounded off to the nearest INR value in Lakhs. Multi segment 2024-04-01 2024-09-30 Unaudited Consolidated 9373779000.00 9082000.00 9382861000.00 0.00 7549678000.00 425568000.00 257637000.00 264463000.00 5143000.00 240334000.00 8742823000.00 640038000.00 0.00 640038000.00 102439000.00 21612000.00 124051000.00 0.00 515987000.00 0.00 0.00 0.00 0.00 515987000.00 29825000.00 545812000.00 476199000.00 39788000.00 503587000.00 42225000.00 100392000.00 2 10.29 10.17 0.00 0.00 10.29 10.17 Other Expenses 120051000.00 Other Expenses 240334000.00 870017000.00 151123000.00 56708000.00 12546000.00 2138379000.00 822000.00 99653000.00 2238854000.00 302000.00 2459533000.00 132959000.00 12904177000.00 1980780000.00 1447082000.00 2529200000.00 3835355000.00 7211350000.00 29907944000.00 14547000.00 125055000.00 30180505000.00 32640038000.00 100392000.00 9908839000.00 10009231000.00 10879248000.00 2527575000.00 3738000.00 2531313000.00 26809000.00 26840000.00 2584962000.00 7707167000.00 2562765000.00 8661587000.00 18931519000.00 62922000.00 29448000.00 151939000.00 19175828000.00 0.00 0.00 21760790000.00 32640038000.00 Notes to the unaudited consolidated financial results for the quarter and half year ended September 30, 2024: 1. The above unaudited consolidated financial results have been prepared in accordance with regulation 33 and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. The above unaudited consolidated financial results are prepared to comply in all material respect in accordance with Indian Accounting Standard (Ind AS) notified under Section 133 of the Companies Act, 2013, read with relevant rules issued there under. These unaudited consolidated financial results were recommended by the Audit Committee and were approved in the Meeting of Board of Directors held on November 11, 2024. The results for the quarter and half year ended September 30, 2023, and for the year ended March 31, 2024 were reviewed / audited by predecessor Statutory Auditor on which they had issued an unmodified conclusion / opinion. 3. During the quarter ended September 30, 2024, the company has allotted 49,872 equity shares of Rs. 2 each pursuant to the exercise of options under its Employee Stock Option Scheme. 4. The Group’s operating segments are established on the basis of those components of the Group that are evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. These have been identified taking into account nature of activity, the differing risks and returns and the internal business reporting systems. 5. The Group has the following principal operating and reporting segments; viz. agency business, internal treasury operation and lending business. The accounting policies adopted for segment reporting are in line with the accounting policy of the Company and the Statement on Segment Reporting is as per Ind AS – 108- Operating Segments. 6. The information contained in this statement shall also be available on Company’s Website www.abansholdings.com and also on the website of the Stock Exchanges viz. BSE Limited - www.bseindia.com. and National Stock Exchange of India Limited - www.nseindia.com. 7. Figures are regrouped, rearranged and reclassified wherever necessary. Figures are rounded off to the nearest INR value in Lakhs. Agency business 341932000.00 Internal treasury operations 5966578000.00 Lending activities 109767000.00 Others/ unallocable 981000.00 Agency business 682992000.00 Internal treasury operations 8494380000.00 Lending activities 203313000.00 Others/ unallocable 2176000.00 6419258000.00 9382861000.00 0.00 0.00 6419258000.00 9382861000.00 Agency business 208957000.00 Internal treasury operations 81402000.00 Lending activities 66172000.00 Others/ unallocable 9000.00 Agency business 426496000.00 Internal treasury operations 129620000.00 Lending activities 130527000.00 Others/ unallocable 563000.00 356540000.00 687206000.00 5831000.00 47168000.00 0.00 Note:- Due to the dynamic nature of the business and the multiple operating segments the business has, the assets and liabilities are used interchangebly among all segments. Forced allocation of these asssets and liabilities is not practicable and will not result in any meaningful allocation and seggregation. Hence, the assets and liabilities have not been identified with regards to segment reporting. 0.00 350709000.00 640038000.00 Agency business 0.00 Internal treasury operations 0.00 Lending activities 0.00 Others/ unallocable 0.00 0.00 Agency business 0.00 Internal treasury operations 0.00 Lending activities 0.00 Others/ unallocable 0.00 0.00 501173000.00 425568000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5143000.00 0.00 0.00 -21000.00 0.00 0.00 0.00 240000.00 7811000.00 44478000.00 -204601000.00 0.00 0.00 -615763000.00 -26385000.00 0.00 121541000.00 761579000.00 0.00 0.00 0.00 17680000.00 0.00 743899000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5202000.00 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 240000.00 271500000.00 0.00 -2189993000.00 0.00 -1923455000.00 0.00 0.00 98800000.00 0.00 0.00 0.00 477000.00 0.00 921122000.00 0.00 0.00 0.00 0.00 732174000.00 0.00 0.00 288225000.00 -891331000.00 4592000.00 -886739000.00 2333821000.00 1447082000.00 Exchange rate differences on translation of financialnstatements of foreign operations 24158000.00 Exchange rate differences on translation of financialnstatements of foreign operations 29825000.00 24158000.00 29825000.00 0.00 0.00