5437122025-10-012025-12-315437122025-12-315437122025-04-012025-12-315437122025-10-012025-12-31in-capmkt:OtherExpenses1Member5437122025-04-012025-12-31in-capmkt:OtherExpenses1Member5437122025-10-012025-12-31in-capmkt:ReportableSegments1Member5437122025-10-012025-12-31in-capmkt:ReportableSegments2Member5437122025-10-012025-12-31in-capmkt:ReportableSegments3Member5437122025-10-012025-12-31in-capmkt:ReportableSegments4Member5437122025-04-012025-12-31in-capmkt:ReportableSegments1Member5437122025-04-012025-12-31in-capmkt:ReportableSegments2Member5437122025-04-012025-12-31in-capmkt:ReportableSegments3Member5437122025-04-012025-12-31in-capmkt:ReportableSegments4Member5437122025-10-012025-12-31in-capmkt:ReportableSegments1Member5437122025-10-012025-12-31in-capmkt:ReportableSegments2Member5437122025-10-012025-12-31in-capmkt:ReportableSegments3Member5437122025-10-012025-12-31in-capmkt:ReportableSegments4Member5437122025-04-012025-12-31in-capmkt:ReportableSegments1Member5437122025-04-012025-12-31in-capmkt:ReportableSegments2Member5437122025-04-012025-12-31in-capmkt:ReportableSegments3Member5437122025-04-012025-12-31in-capmkt:ReportableSegments4Member5437122025-10-012025-12-31in-capmkt:ReportableSegments1Member5437122025-12-31in-capmkt:ReportableSegments1Member5437122025-10-012025-12-31in-capmkt:ReportableSegments2Member5437122025-12-31in-capmkt:ReportableSegments2Member5437122025-10-012025-12-31in-capmkt:ReportableSegments3Member5437122025-12-31in-capmkt:ReportableSegments3Member5437122025-10-012025-12-31in-capmkt:ReportableSegments4Member5437122025-12-31in-capmkt:ReportableSegments4Member5437122025-10-012025-12-31in-capmkt:ReportableSegments1Member5437122025-12-31in-capmkt:ReportableSegments1Member5437122025-10-012025-12-31in-capmkt:ReportableSegments2Member5437122025-12-31in-capmkt:ReportableSegments2Member5437122025-10-012025-12-31in-capmkt:ReportableSegments3Member5437122025-12-31in-capmkt:ReportableSegments3Member5437122025-10-012025-12-31in-capmkt:ReportableSegments4Member5437122025-12-31in-capmkt:ReportableSegments4Member5437122025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15437122025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25437122025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss35437122025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15437122025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25437122025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss35437122025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15437122025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss25437122025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15437122025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares543712AFSLNOTLISTEDINE00ZE01026ABANS FINANCIAL SERVICES LIMITEDMain BoardEquity2025-04-012026-03-312026-02-092026-02-03INRLakhsQuarterlyThird quarterMulti segment2026-02-0913:30:002026-02-0914:35:00Not applicable2025-10-012025-12-31UnauditedConsolidated64946144000139520006496009600063137268000038219100014166500089360000442500084686200064601771000358325000035832500035778000-20556000152220000343103000000034310300073278000416381000320562000225410003877940002858700010131800026.786.78006.786.78 Abans Financial Services Limited <BR> (Formerly known as Abans Holdings Limited) <BR> <BR> Notes to the unaudited consolidated financial results for the quarter and nine months ended December 31, 2025: <BR> <BR> 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. <BR> <BR> 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 09, 2026. <BR> <BR> 3. During the period ended December 31, 2025, the company has allotted 82,667 equity shares (Face value of Rs. 2/- each) pursuant to the exercise of options granted under Employee Stock Option Scheme. <BR> <BR> 4. As on December 31, 2025, the company has fourteen subsidiaries (including step down subsidiaries). <BR> <BR> 5. On August 06, 2025, the Board of Directors of Abans Broking Services Private Limited (hereinafter referred as “Transferee company”) has approved proposal of entering into a Scheme of Arrangement of Merger with Abans Capital Private Limited (ACPL), subsidiary of the Company, Abans Commodities (I) Private Limited (ACIPL), Abans Securities Private Limited (ASPL), Clamant Broking Services Private Limited (CBSPL), step-down subsidiaries of the Company (hereinafter collectively referred as “Transferor companies”), with Abans Broking Services Private Limited (ABSPL). The respective companies are in the process of obtaining requisite approval from relevant regulatory authorities. <BR> <BR> 6. During the quarter ended December 31, 2025, the group has created necessary provision towards employee benefit liability based on certain estimates and assumptions, pursuant to issuance of the New Labour Codes. The supporting rules and certain key clarifications are awaited, and the interpretations and industry practices are still developing. The above impact estimates will be re-assessed and finalised based on the final rules, industry practices and any revisions to the Company’s staff emoluments from time to time. <BR> <BR> 7. Other expenses includes net losses recognised on account of fair value changes in investments and derivative instruments. <BR> <BR> During the quarter ended December 31, 2025, the group has recognised net loss aggregating to Rs. 6,980.86 lakhs on account of fair value changes in investments and derivative instruments. During the half year ended September 30, 2025, the group had recognised net gain of Rs. 5,481.52 lakhs on account of fair value changes in investments and derivative instruments, which was reported under Revenue from Operations for H1 FY26. <BR> <BR> Accordingly, the other expenses for the nine months ended December 31,2025 of Rs. 6,307.39 lakhs include net loss of Rs. 1,499.35 lakhs on account of fair value changes in investments and derivative instruments. This has been determined after reclassification of net fair value gain recognised in H1 FY 26 of Rs.5,481.52 lakhs from Revenue from Operations to Other Expenses. No changes have been made to the comparative figures. <BR> <BR> Summary of such reclassification is as below: <BR> (Rs. in lakhs) <BR> Particulars For the Quarter ended December 31,2025 (Unaudited) For the Nine Months ended December 31,2025 (Unaudited) <BR> Other expenses excluding net fair value loss 1,487.76 4 808.04 <BR> Net fair value loss 6,980.86 1,499.35* <BR> Other Expenses 8,468.62 6,307.39 <BR> (* Net loss of Rs. 1,499.35 lakhs in 9M FY 26 = Net Loss of Q3 FY 26 of Rs. 6,980.86 lakhs – Net Gain of H1 FY 26 of Rs. 5,481.52 Lakhs) <BR> <BR> <BR> <BR> 8. 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. <BR> <BR> The Group has the following principal operating and reporting segments; viz. Fee based investment services, Principal investment & Treasury and Lending & Credit solutions. 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. <BR> <BR> 9. The information contained in this statement shall also be available on Company’s Website www.abansfinserv.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. <BR> <BR> 10. Figures are regrouped, rearranged and reclassified wherever necessary. Figures are rounded off to the nearest INR value in Lakhs. <BR> <BR> <BR> <BR> <BR> Place: Mumbai <BR> Date: February 09, 2026 <BR> For Abans Financial Services Limited <BR> (Formerly known as Abans Holdings Limited) <BR> <BR> <BR> <BR> Nirbhay Vassa <BR> (Whole Time Director & Chief Financial Officer) <BR> DIN: 08011853 <BR> <BR> 2025-04-012025-12-31UnauditedConsolidated15165290700046528000151699435000149027861000013881200042847300029711800011262000630739000150534265000116517000001165170000226016000-14933800076678000010884920000000108849200033037400014188660001001939000865530001307403000111463000101318000221.5121.510021.5121.51Other Expenses846862000Other Expenses630739000Fee based investment services579681000Principal investment & Treasury64314921000Lending & Credit solutions64114000Others/unallocable1380000Fee based investment services1539938000Principal investment & Treasury149981938000Lending & Credit solutions170641000Others/unallocable6918000649600960001516994350000064960096000151699435000Fee based investment services328617000Principal investment & Treasury-2204000Lending & Credit solutions37125000Others/unallocable740000Fee based investment services865411000Principal investment & Treasury253239000Lending & Credit solutions100034000Others/unallocable51760003642780001223860000595300058690000003583250001165170000Fee based investment services0Principal investment & Treasury0Lending & Credit solutions0Others/unallocable0000Fee based investment services0Principal investment & Treasury0Lending & Credit solutions0Others/unallocable0000Note:- 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. Remeasurement gain/(loss) on defined benefit plan-40000Gain/(loss) on fair valuation of quoted investments in equity shares0Tax relating to items that will not be reclassified to profit or loss5000-35000Remeasurement gain/(loss) on defined benefit plan-40000Gain/(loss) on fair valuation of quoted investments in equity shares72293000Tax relating to items that will not be reclassified to profit or loss-144190005783400000Exchange rate differences on translation of financial statements of foreign operations97971000Tax relating to items that will be reclassified to profit or loss-2465800073313000Exchange rate differences on translation of financial statements of foreign operations364203000Tax relating to items that will be reclassified to profit or loss-916630002725400000073278000330374000