AHL2024-10-012024-12-31 AHL2024-10-012024-12-31 AHL2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member AHL2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member AHL2024-12-31 AHL2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue01Member AHL2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue02Member AHL2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue03Member AHL2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue04Member AHL2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue01Member AHL2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue02Member AHL2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue03Member AHL2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue04Member AHL2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults01Member AHL2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults02Member AHL2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults03Member AHL2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults04Member AHL2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults01Member AHL2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults02Member AHL2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults03Member AHL2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults04Member AHL2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets01Member AHL2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets02Member AHL2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets03Member AHL2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets04Member AHL2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member AHL2024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member AHL2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member AHL2024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member AHL2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member AHL2024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member AHL2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities04Member AHL2024-12-31in-bse-fin:OneReportableSegmentLiabilities04Member AHL2024-10-012024-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member AHL2024-10-012024-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543712 AHL NOTLISTED Abans Holdings Limited Equity 2024-04-01 2025-03-31 2025-02-10 2025-02-04 INR Lakhs Third quarter 17:33:00 18:27:00 2025-02-10 2025-02-10 Not applicable Multi segment 2024-10-01 2024-12-31 Unaudited Consolidated 12801418000.00 3461000.00 12804879000.00 0.00 11938506000.00 130011000.00 107233000.00 166741000.00 3065000.00 106825000.00 12452381000.00 352498000.00 0.00 352498000.00 46172000.00 37165000.00 83337000.00 0.00 269161000.00 0.00 0.00 0.00 0.00 269161000.00 132880000.00 402041000.00 259382000.00 9779000.00 381413000.00 20628000.00 101123000.00 2 5.36 5.31 0.00 0.00 5.36 5.31 Notes to the unaudited consolidated financial results for the quarter and nine months ended December 31, 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 February 10, 2025. The results for the quarter and nine months ended December 31, 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 and nine months period ended December 31, 2024, the company has allotted 3,65,851 equity shares and 4,15,723 equity shares respectively of Rs. 2 each pursuant to the exercise of options under its Employee Stock Option Scheme. 4. The company has fourteen subsidiaries (including step down subsidiaries). 5. 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. 6. 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. 7. 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. 8. Figures are regrouped, rearranged and reclassified wherever necessary. Figures are rounded off to the nearest INR value in Lakhs. Multi segment 2024-04-01 2024-12-31 Unaudited Consolidated 22175197000.00 12543000.00 22187740000.00 0.00 19488184000.00 555579000.00 364870000.00 431204000.00 8208000.00 347159000.00 21195204000.00 992536000.00 0.00 992536000.00 148611000.00 58777000.00 207388000.00 0.00 785148000.00 0.00 0.00 0.00 0.00 785148000.00 162705000.00 947853000.00 735581000.00 49567000.00 885000000.00 62853000.00 101123000.00 2 15.62 15.49 0.00 0.00 15.62 15.49 Other Expenses 106825000.00 Other Expenses 347159000.00 Agency business 468288000.00 Internal treasury operations 12230437000.00 Lending activities 103819000.00 Others / un allocable 2335000.00 Agency business 1151280000.00 Internal treasury operations 20724817000.00 Lending activities 307132000.00 Others / un allocable 4511000.00 12804879000.00 22187740000.00 0.00 0.00 12804879000.00 22187740000.00 Agency business 299591000.00 Internal treasury operations 34519000.00 Lending activities 72580000.00 Others / un allocable 321000.00 Agency business 726087000.00 Internal treasury operations 164139000.00 Lending activities 203107000.00 Others / un allocable 884000.00 407011000.00 1094217000.00 54513000.00 101681000.00 0.00 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 352498000.00 992536000.00 Agency business 0.00 Internal treasury operations 0.00 Lending activities 0.00 Others / un allocable 0.00 0.00 Agency business 0.00 Internal treasury operations 0.00 Lending activities 0.00 Others / un allocable 0.00 0.00 0.00 0.00 Exchange rate differences on translation of financial statements of foreign operations 132880000.00 Exchange rate differences on translation of financial statements of foreign operations 162705000.00 132880000.00 162705000.00 0.00 0.00