5437122026-01-012026-03-315437122026-03-315437122025-03-315437122025-04-012026-03-315437122026-01-012026-03-31in-capmkt:OtherExpenses1Member5437122025-04-012026-03-31in-capmkt:OtherExpenses1Member5437122026-03-31OtherNoncurrentFinancialAssetsDomain15437122026-03-31OtherNoncurrentAssetsDomain15437122026-03-31OtherCurrentFinancialAssetsDomain15437122026-03-31OtherCurrentFinancialAssetsDomain25437122026-03-31OtherCurrentFinancialAssetsDomain35437122026-03-31OtherCurrentAssetsDomain15437122026-03-31OtherNoncurrentFinancialLiabilitiesDomain15437122026-03-31OtherCurrentFinancialLiabilitiesDomain15437122026-03-31OtherCurrentFinancialLiabilitiesDomain25437122026-03-31OtherCurrentLiabilitiesDomain15437122026-01-012026-03-31in-capmkt:ReportableSegments1Member5437122026-01-012026-03-31in-capmkt:ReportableSegments2Member5437122026-01-012026-03-31in-capmkt:ReportableSegments3Member5437122026-01-012026-03-31in-capmkt:ReportableSegments4Member5437122025-04-012026-03-31in-capmkt:ReportableSegments1Member5437122025-04-012026-03-31in-capmkt:ReportableSegments2Member5437122025-04-012026-03-31in-capmkt:ReportableSegments3Member5437122025-04-012026-03-31in-capmkt:ReportableSegments4Member5437122026-01-012026-03-31in-capmkt:ReportableSegments1Member5437122026-01-012026-03-31in-capmkt:ReportableSegments2Member5437122026-01-012026-03-31in-capmkt:ReportableSegments3Member5437122026-01-012026-03-31in-capmkt:ReportableSegments4Member5437122025-04-012026-03-31in-capmkt:ReportableSegments1Member5437122025-04-012026-03-31in-capmkt:ReportableSegments2Member5437122025-04-012026-03-31in-capmkt:ReportableSegments3Member5437122025-04-012026-03-31in-capmkt:ReportableSegments4Member5437122026-01-012026-03-31in-capmkt:ReportableSegments1Member5437122026-03-31in-capmkt:ReportableSegments1Member5437122026-01-012026-03-31in-capmkt:ReportableSegments2Member5437122026-03-31in-capmkt:ReportableSegments2Member5437122026-01-012026-03-31in-capmkt:ReportableSegments3Member5437122026-03-31in-capmkt:ReportableSegments3Member5437122026-01-012026-03-31in-capmkt:ReportableSegments4Member5437122026-03-31in-capmkt:ReportableSegments4Member5437122026-01-012026-03-31in-capmkt:ReportableSegments1Member5437122026-03-31in-capmkt:ReportableSegments1Member5437122026-01-012026-03-31in-capmkt:ReportableSegments2Member5437122026-03-31in-capmkt:ReportableSegments2Member5437122026-01-012026-03-31in-capmkt:ReportableSegments3Member5437122026-03-31in-capmkt:ReportableSegments3Member5437122026-01-012026-03-31in-capmkt:ReportableSegments4Member5437122026-03-31in-capmkt:ReportableSegments4Member5437122026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15437122026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25437122026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss35437122025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15437122025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25437122025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss35437122026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15437122026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss25437122025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15437122025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss25437122026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares543712AFSLNOTLISTEDINE00ZE01026ABANS FINANCIAL SERVICES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-152026-05-11INRLakhsQuarterlyFourth quarterMulti segment2026-05-1521:00:002026-05-1521:45:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated870828300009306000870921360008626220000006052900013305600011649100070100004710700008705035600041780000041780000-178299000256985000786860000-369060000000-36906000297296000260390000-387480001842000235368000250220001013180002-0.73-0.7300-0.73-0.73 Abans Financial Services Limited <BR> (Formerly known as Abans Holdings Limited) <BR> <BR> Notes to the audited consolidated financial results for the quarter and year ended March 31, 2026: <BR> <BR> 1. The above audited 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 audited 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 audited consolidated financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 15, 2026. <BR> <BR> 3. During the year ended March 31, 2026, 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 March 31, 2026, the Company has fourteen subsidiaries (including step down subsidiaries). <BR> <BR> 5. On 6th August 2025, the Board of Directors of Abans Broking Services Private Limited (ABSPL) has approved Proposal of scheme of arrangement of merger, where in Abans Capital Private limited (transferer) (Holding Company), Abans Securities Private Limited (Transferor), Abans Commodities (I) Private Limited (Transferor) and (Clamant Broking Services Private Limited (Transferor) will merge with ABSPL (Transferee). As on March 31, 2026, the Scheme of Amalgamation has been approved by Stock Exchange(s) and now the Company is under the process of making appropriate application(s)/ petition(s) before the Hon’ble National Company Law Tribunal. <BR> <BR> 6. 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 state 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 finalized based on the final state rules and industry practices from time to time. <BR> <BR> 7. The other expenses for the quarter and year ended March 31,2026 include net loss on account of fair value changes in investments and derivative instruments. <BR> <BR> Summary of the same is as below: <BR> (Rs. in lakhs) <BR> Particulars For the Quarter ended March 31,2026 For the year ended March 31,2026 (Audited) <BR> Other expenses excluding net fair value loss 1,413.60 6,221.64 <BR> Net fair value loss 3,297.10 4,796.45 <BR> Other Expenses 4,710.70 11,018.09 <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 financial results for the quarter ended March 31, 2026 are balancing figures between the audited figures as per the financial statements for year ended March 31, 2026 and the reviewed published results for the nine months ended December 31,2025 and similarly the results for quarter ended March 31, 2025 are balancing figures between the figures as per the audited financial statements for year ended March 31, 2025 and the published figures for nine months ended December 31, 2024. <BR> <BR> 10. 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> 11. Figures are regrouped, rearranged and reclassified wherever necessary. Figures are rounded off to the nearest INR value in Lakhs. <BR> <BR> 2025-04-012026-03-31AuditedConsolidated238735737000558340002387915710002352900610000199341000561529000413609000182720001101809000237584621000120695000001206950000477170001076470001553640000105158600000001051586000627670000167925600096319100088395000154277100013648500010131800021239852100020.7820.780020.7820.78 Abans Financial Services Limited <BR> (Formerly known as Abans Holdings Limited) <BR> <BR> Notes to the audited consolidated financial results for the quarter and year ended March 31, 2026: <BR> <BR> 1. The above audited 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 audited 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 audited consolidated financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 15, 2026. <BR> <BR> 3. During the year ended March 31, 2026, 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 March 31, 2026, the Company has fourteen subsidiaries (including step down subsidiaries). <BR> <BR> 5. On 6th August 2025, the Board of Directors of Abans Broking Services Private Limited (ABSPL) has approved Proposal of scheme of arrangement of merger, where in Abans Capital Private limited (transferer) (Holding Company), Abans Securities Private Limited (Transferor), Abans Commodities (I) Private Limited (Transferor) and (Clamant Broking Services Private Limited (Transferor) will merge with ABSPL (Transferee). As on March 31, 2026, the Scheme of Amalgamation has been approved by Stock Exchange(s) and now the Company is under the process of making appropriate application(s)/ petition(s) before the Hon’ble National Company Law Tribunal. <BR> <BR> 6. 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 state 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 finalized based on the final state rules and industry practices from time to time. <BR> <BR> 7. The other expenses for the quarter and year ended March 31,2026 include net loss on account of fair value changes in investments and derivative instruments. <BR> <BR> Summary of the same is as below: <BR> (Rs. in lakhs) <BR> Particulars For the Quarter ended March 31,2026 For the year ended March 31,2026 (Audited) <BR> Other expenses excluding net fair value loss 1,413.60 6,221.64 <BR> Net fair value loss 3,297.10 4,796.45 <BR> Other Expenses 4,710.70 11,018.09 <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 financial results for the quarter ended March 31, 2026 are balancing figures between the audited figures as per the financial statements for year ended March 31, 2026 and the reviewed published results for the nine months ended December 31,2025 and similarly the results for quarter ended March 31, 2025 are balancing figures between the figures as per the audited financial statements for year ended March 31, 2025 and the published figures for nine months ended December 31, 2024. <BR> <BR> 10. 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> 11. Figures are regrouped, rearranged and reclassified wherever necessary. Figures are rounded off to the nearest INR value in Lakhs. <BR> <BR> Other Expenses471070000Other Expenses11018090002651370005670800011492000594500000867600009270500065281000466000491789000116700003726320003326295000275472200011393600002065795100028250960000261546000655810002857925400029071043000101318000123985210001249983900010167820001351662100035903400000099357000458391000309350004216360009109620007075691000046210400046210400063068250001384462000072296600054437000214370000146434600001555442200029071043000Other financial assets86760000Other non-current assets466000Derivative financial assets554012000Investments13135004000Other financial assets6968935000Other current assets65581000Lease liability99357000Other financial liability6303588000Lease liability3237000Other current liabilities722966000Fee based investment services368185000Principal investment & Treasury86665940000Lending & Credit solution49880000Others / un allocable8130000Fee based investment services1908123000Principal investment & Treasury236647878000Lending & Credit solution220521000Others / un allocable15048000870921350002387915700000087092135000238791570000Fee based investment services177007000Principal investment & Treasury-144395000Lending & Credit solution23746000Others / un allocable6186000Fee based investment services1042418000Principal investment & Treasury108844000Lending & Credit solution123780000Others / un allocable11362000625440001286404000207630007945400000417810001206950000Fee based investment services0Principal investment & Treasury0Lending & Credit solution0Others / un allocable0000Fee based investment services0Principal investment & Treasury0Lending & Credit solution0Others / un allocable0000Note:- 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. 02058190009194938000000000-5055219000000182720000051282000000045156000125845000-2964050000003746000042031220005410072000-12600000358129000050518170000002758076000000002610800000000141000000000000000126000001310000-2784158000001650008000000021714000015563000013712300000-130799000213686000090566000222742600010988690003326295000Remeasurement gain/(loss) on defined benefit plan632000Gain/)(loss) on fair valuation of quoted investments in equity shares0Tax relating to items that will not be reclassified to profit or loss1065400011286000Remeasurement gain/(loss) on defined benefit plan592000Gain/)(loss) on fair valuation of quoted investments in equity shares72293000Tax relating to items that will not be reclassified to profit or loss-37650006912000000Exchange rate difference on translation of financial statements of foreign operation382469000Tax relating to items that will be reclassified to profit or loss-96459000286010000Exchange rate difference on translation of financial statements of foreign operation746672000Tax relating to items that will be reclassified to profit or loss-18812200055855000000297296000627670000AuditedtrueCNK & Associates LLP, Chartered Accountanttrue2027-07-31