WEALTH2023-04-012023-06-30 WEALTH2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member WEALTH2023-04-012023-06-30in-bse-fin:OneOperatingExpenses02Member WEALTH2023-06-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 000000 WEALTH NOTLISTED Wealth First Portfolio Managers Limited Equity 2023-04-01 2024-03-31 2023-08-10 2023-08-02 INR Lakhs First quarter 17:15:00 18:15:00 2023-08-10 2023-08-10 Not applicable Single segment Financial Services 2023-04-01 2023-06-30 Unaudited Consolidated 109288000.00 30340000.00 139628000.00 0.00 0.00 0.00 17024000.00 1000.00 810000.00 8865000.00 26700000.00 112928000.00 0.00 112928000.00 28394000.00 0.00 28394000.00 0.00 84534000.00 0.00 0.00 0.00 111000.00 84645000.00 12383000.00 97028000.00 0.00 0.00 0.00 0.00 106550000.00 10 7.93 7.93 0.00 0.00 7.93 7.93 0.00 0.00 0.00 1 Revenue from Trading Activities Particulars 3 months ended Year ended 30.06.2023 31.03.2023 30.06.2022 31.03.2023 (Unaudited) (Audited) (Unaudited) (Audited) Sales of Shares & Securities 7,772.53 5,827.23 10,872.27 35,852.89 Less: Purchase of Shares & Securities 7,670.14 4,911.36 10,744.46 35,293.04 Less: Change in Fair value of Stock (192.70) 1,387.51 337.04 791.28 Income from Trading Activities 295.09 (471.63) (209.23) (231.43) Add / (less) : profit / (Loss) from Derivative Activities (0.78) (18.49) (3.25) (20.42) Net Income from Trading Activities 294.31 (490.12) (212.47) (251.85) 2 The above unaudited financial results are reviewed by the Audit Committee and have been approved by the Board of Directors at their meeting held on Thursday, 10th August, 2023. 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, 2023 are the balancing figures between audited figures of the year ended March 31, 2023 and unaudited figures in respect of the nine months ended December 31, 2022. 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 30.06.2023 31.03.2023 30.06.2022 31.03.2023 (Unaudited) (Audited) (Unaudited) (Audited) Net profit / (Loss) as per India GAAP 845.34 128.08 175.87 1,383.26 Add: On account of unwinding of Interest - - - - Add: Adjustment on account of Constructive obligation - - - - Net Profit / (Loss) as per Ind AS 845.34 128.08 175.87 1,383.26 Add: Other Comprehensive Income (Net of Tax) 123.83 (136.79) (258.81) (34.60) Total Comprehensive income / (Loss) 969.17 (8.71) (82.93) 1,348.66 9 Calculation of EPS are as below: Earning Per Share 3 months ended Year ended 30.06.2023 31.03.2023 30.06.2022 31.03.2023 (Unaudited) (Audited) (Unaudited) (Audited) Net profit after Tax 845.34 128.08 175.87 1,383.26 Basic (in rupee) 7.93 1.20 1.65 12.98 Weighted average number of share (Nos.) - Basic 1,06,55,000 1,06,55,000 1,06,55,000 1,06,55,000 Diluted (in rupee) 7.93 1.20 1.65 12.98 Weighted average number of share (Nos.) - Diluted 1,06,55,000 1,06,55,000 1,06,55,000 1,06,55,000 10 * 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 7963000.00 Rent 902000.00 -12383000.00 0.00