5446032025-10-012025-12-315446032025-04-012025-12-315446032025-10-012025-12-31in-capmkt:OtherExpenses1Member5446032025-04-012025-12-31in-capmkt:OtherExpenses1Member5446032025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15446032025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25446032025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15446032025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25446032025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares544603GROWWNOTLISTEDINE0HOQ01053Billionbrains Garage Ventures LimitedMain BoardEquity2025-04-012026-03-312026-01-142026-01-07INRMillionsQuarterlyThird quarterSingle segmentSale of financial services through web & app based technology platform2026-01-1411:30:002026-01-1412:20:00Declaration of unmodified opinion2025-10-012025-12-31UnauditedConsolidated1216072000045000000012610720000000157049000010496000094750000338535000051555500007455170000074551700002007050000-27860000197919000005475980000000-665000054693300000546933000054693300000001234719000020.890.87000.890.871. In terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended, the above consolidated financial results were reviewed and recommended by the Audit committee on 14 January 2026 and approved by the Board of Directors at its meeting held on 14 January 2026. The statutory auditors have reviewed the consolidated financial results for the quarter and nine months ended 31 December 2025 and have issued an unmodified opinion on the same. <BR> '2. The consolidated financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standard Rules), 2015 (as amended) and in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended ("Listing Regulations"). <BR> 3. During the quarter ended 31 December 2025, the Company issued 75,338,591 equity shares pursuant to the exercise of stock options under the Billionbrains Garage Ventures Limited Employee Stock Option Scheme 2024 (formerly known as Billionbrains Garage Ventures Private Limited Employee Stock Option Scheme 2024". <BR> 4. During the quarter ended 31 December 2025, the Company has completed an initial public offering (IPO) of 663,230,051 equity shares with a face value of INR 2 each at an issue price of INR 100/- per share, comprising fresh issue of 106,000,000 shares and an offer for sale of 557,230,051 shares. The Company’s equity shares were listed on the National Stock exchange of India Limited (NSE) and BSE Limited (BSE) on 12 November 2025. <BR> 5. The Group does not distinguish revenues, costs and expenses between segments in its internal reporting, and report costs and expenses by nature as a whole. The Board of Directors (Chief Operating Decision Maker ("CODM")) reviews the Consolidated Financial information when making decisions about allocating resources and assessing performance of the Group as a whole and hence, the Group has only one reportable segment. The Group operates and manages its business as a single segment mainly through the sale of financial services through web & app based technology platform. The Group operates in one geographic segment namely "within India" and hence no separate information for geographic segment wise disclosure is required. <BR> 6. Long term incentive of INR 1,061.69 million and INR 3,185.07 million was accrued as per long term incentive plan established for the management during the year ended 31 March 2024 and six months period ended 30 September 2024 respectively. The said long term incentive plan was been cancelled during the three months period ended 31 December 2024. Accordingly, the Group has reversed the long term incentive of INR 1,061.69 million and INR 4,246.76 million in nine months period ended 31 December 2024 and three months period ended 31 December 2024 respectively. <BR> 7. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has assessed and recorded the incremental impact of these changes amounting to INR 53.05 million. The Group continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. <BR> 8. On 16 May 2025, Billionbrains Garage Ventures Limited (formerly known as Billionbrains Garage Ventures Private Limited) entered into share purchase agreement to acquire 100% shareholding in Finwizard Technology Private Limited. The said transaction obtained necessary regulatory and other approvals by 09 September 2025 pursuant to which the Company had the total consideration amounting to INR 9,610.50 Million by 03 October 2025. The identifiable assets and liabilities have been accounted for on a provisional basis, consistent with the requirements of Ind AS and the Company is in the process of finalising the allocation of purchase consideration. Such provisional amounts will be finalised within the measurement period not exceeding twelve months as allowed under Ind AS 103. <BR> 9. The unaudited consolidated results for the quarter and nine months ended 31 December 2025 are available on the Company's website at www.groww.in and also on the website of BSE Limited at www.bseindia.com and National Stock Exchange of India Limited at www.nseindia.com, where the shares of the Company are listed.2025-04-012025-12-31UnauditedConsolidated313921200001411290000328034100000004174330000379410000234170000914024000013928150000188752600000188752600005016890000-1262000004890690000013984570000000-181100001396646000076890000140433500001396646000007689000001234719000022.352.29002.352.29Other Expenses3385350000Other Expenses9140240000The Group does not distinguish revenues, costs and expenses between segments in its internal reporting, and report costs and expenses by nature as a whole. The Board of Directors (Chief Operating Decision Maker ("CODM")) reviews the Consolidated Financial information when making decisions about allocating resources and assessing performance of the Group as a whole and hence, the Group has only one reportable segment. The Group operates and manages its business as a single segment mainly through the sale of financial services through web & app based technology platform. The Group operates in one geographic segment namely "within India" and hence no separate information for geographic segment wise disclosure is required.Remeasurement gains/(losses) on defined employee benefit plans0Remeasurement gain on investment carried at fair value00Remeasurement gains/(losses) on defined employee benefit plans-17310000Remeasurement gain on investment carried at fair value10487000087560000010640000030000076890000UnauditedtrueB S R & Co. LLPtrue2028-07-31