AHL2023-07-012023-09-30 AHL2023-07-012023-09-30 AHL2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member AHL2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member AHL2023-09-30 AHL2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue01Member AHL2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue02Member AHL2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue03Member AHL2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue04Member AHL2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue01Member AHL2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue02Member AHL2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue03Member AHL2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue04Member AHL2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults01Member AHL2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults02Member AHL2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults03Member AHL2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults04Member AHL2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults01Member AHL2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults02Member AHL2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults03Member AHL2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults04Member AHL2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets01Member AHL2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets02Member AHL2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets03Member AHL2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets04Member AHL2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member AHL2023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member AHL2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member AHL2023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member AHL2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member AHL2023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member AHL2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities04Member AHL2023-09-30in-bse-fin:OneReportableSegmentLiabilities04Member AHL2023-07-012023-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member AHL2023-07-012023-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss02Member AHL2023-07-012023-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member AHL2023-07-012023-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543712 AHL NOTLISTED Abans Holdings Limited Equity 2023-04-01 2024-03-31 2023-11-09 2023-11-02 INR Lakhs Half yearly 13:15:00 15:00:00 2023-11-09 2023-11-09 true Cash Flow Indirect Not applicable Multi segment 2023-07-01 2023-09-30 Unaudited Consolidated 3594150000.00 64249000.00 3658399000.00 0.00 2930327000.00 171168000.00 87815000.00 140074000.00 1557000.00 79446000.00 3410387000.00 248012000.00 0.00 248012000.00 28316000.00 -13964000.00 14352000.00 0.00 233660000.00 0.00 0.00 0.00 0.00 233660000.00 58059000.00 291719000.00 213462000.00 20198000.00 53265000.00 4794000.00 100292000.00 2 4.66 4.53 0.00 0.00 4.66 4.53 0.00 0.00 0.00 The above unaudited financial results have been prepared in accordance with regulation 33 and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The above unaudited consolidated financial results are prepared to comply in all material respect in accordance with Indian Accounting Standard (Ind AS) prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued there under. These unaudited consolidated financial results were duly reviewed by the Audit Committee and were approved in the Board Meeting held on November 09, 2023. Pursuant to Abans Holding Limited Employee Stock Option Plan 2023, stock options convertible into 14,98,100 equity shares of face value 2 each were granted to eligible employees at an exercise price of 2. During the current quarter, an expense amounting to 345.85 lakhs was recognized as an expense under the head employee benefits expense in line with the accounting treatment suggested by Ind AS 102 Share based Payment. During the quarter, no equity shares have been allotted in accordance with the company’s employee stock option plan. 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 The Group has 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. The information contained in this statement shall also be available on Company’s Website www.abansholdings.com as also on the website of the Stock Exchanges viz. BSE Limited www.bseindia.com. and National Stock Exchange of India Limited www.nseindia.com. Figures are regrouped, rearranged and reclassified wherever necessary. Figures are rounded off to the nearest INR value in Lakhs. Figures for the half year ended September 30, 2022 are the balancing figure between the audited consolidated figures for the year ended march 31, 2023 and the published limited reviewed figures of third and fourth quarter of the financial year 2022-23. Multi segment 2023-04-01 2023-09-30 Unaudited Consolidated 6109196000.00 100861000.00 6210057000.00 0.00 5151271000.00 -8508000.00 133254000.00 265631000.00 3215000.00 175951000.00 5720814000.00 489243000.00 0.00 489243000.00 64726000.00 -17728000.00 46998000.00 0.00 442245000.00 0.00 0.00 0.00 0.00 442245000.00 49943000.00 492188000.00 406209000.00 36036000.00 45825000.00 4118000.00 100292000.00 2 8.82 8.57 0.00 0.00 8.82 8.57 0.00 0.00 0.00 Other Expenses 79446000.00 Other Expenses 175951000.00 777415000.00 134164000.00 0.00 0.00 56793000.00 11440000.00 0.00 0.00 0.00 2299339000.00 0.00 1142000.00 50922000.00 2351403000.00 0.00 5315000.00 2559115000.00 620235000.00 5741261000.00 2057956000.00 574078000.00 2055110000.00 3000938000.00 6921831000.00 20351174000.00 14295000.00 43285000.00 21028989000.00 0.00 0.00 23588104000.00 100292000.00 8655349000.00 8755641000.00 9533056000.00 1338671000.00 0.00 4123000.00 1342794000.00 15946000.00 14287000.00 0.00 0.00 1373027000.00 5825908000.00 1195992000.00 5577338000.00 12599238000.00 12801000.00 23215000.00 46767000.00 0.00 12682021000.00 0.00 0.00 14055048000.00 23588104000.00 Agency business 189707000.00 Internal Treasury Operations 3380659000.00 Lending Activities 84391000.00 Others / Unallocable 3642000.00 Agency business 440081000.00 Internal Treasury Operations 5601362000.00 Lending Activities 164176000.00 Others / Unallocable 4438000.00 3658399000.00 6210057000.00 0.00 0.00 3658399000.00 6210057000.00 Agency business 110760000.00 Internal Treasury Operations 156530000.00 Lending Activities 41922000.00 Others / Unallocable -2000000.00 Agency business 284773000.00 Internal Treasury Operations 239865000.00 Lending Activities 91172000.00 Others / Unallocable -6789000.00 307212000.00 609021000.00 59200000.00 119778000.00 0.00 0.00 248012000.00 489243000.00 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 0.00 -8508000.00 -3339203000.00 0.00 0.00 0.00 0.00 0.00 0.00 1613288000.00 0.00 0.00 0.00 3215000.00 0.00 0.00 2908000.00 0.00 0.00 0.00 9000.00 -32134000.00 34585000.00 -110757000.00 0.00 0.00 0.00 0.00 0.00 -1772347000.00 -1283104000.00 0.00 0.00 0.00 33087000.00 0.00 -1316191000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5426000.00 0.00 0.00 0.00 0.00 0.00 7678000.00 0.00 0.00 0.00 0.00 0.00 2272226000.00 0.00 0.00 0.00 0.00 9000.00 5000.00 0.00 0.00 0.00 -2285316000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2750401000.00 0.00 0.00 0.00 0.00 32139000.00 0.00 0.00 2718262000.00 -883245000.00 6353000.00 -876892000.00 3506080000.00 2629188000.00 0.00 0.00 Exchange Rate Difference on translation of financial statements of foreign operations 60803000.00 Unrealised Profit/Loss on derivatives -1265000.00 Exchange Rate Difference on translation of financial statements of foreign operations 55247000.00 Unrealised Profit/Loss on derivatives -4686000.00 59538000.00 50561000.00 1479000.00 618000.00