5445302026-04-012026-06-305445302026-04-012026-06-30in-capmkt:OtherExpenses1Member5445302026-04-012026-06-30in-capmkt:OtherExpenses2Member5445302026-04-012026-06-30in-capmkt:OtherExpenses3Member5445302026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15445302026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544530ARSSBLNOTLISTEDINE549H01021Anand Rathi Share and Stock Brokers LimitedMain BoardEquity2026-04-012027-03-312026-07-142026-07-09INRMillionsQuarterlyFirst quarterSingle segmentBroking and related services2026-07-1415:40:002026-07-1417:20:00Not applicable2026-04-012026-06-30UnauditedConsolidated246103000044900002465520000000779660000399310000544500007083800001941800000523720000-20996000031376000080220000300008025000002335100000000233510000309000023660000031513000053.713.63003.713.630.811.872.331. These unaudited consolidated financial results have been prepared in accordance with the Indian Accounting Standard (referred to as "Ind AS") 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time. These unaudited consolidated financial results of Anand Rathi Share and Stock Brokers Limited ('Company') for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 14, 2026. The statutory auditors of the Company have carried out limited review of the above unaudited consolidated financial results of the Company for the quarter ended June 30, 2026 and have issued an unmodified conclusion. <br /> <br /> 2. Pursuant to the provisions of Regulation 52(4) of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015 (“Listing Regulations") and SEBI Master Circular bearing reference no. SEBI/HO/DDHS/DDHS-PoD-1/P/CIR/2025/0000000103 dated July 11, 2025 to the extent applicable to the Commercial Papers (as amended from time to time), information as required for the quarter ended June 30, 2026 in respect of Commercial Papers of the Company is enclosed as Annexure A. <br /> <br /> 3. Anand Rathi Share and Stock Brokers Limited's short-term rating is upgraded at A1+ from CARE on April 08, 2026, and is also assigned long-term rating A+ by ICRA Ratings on April 30, 2026. <br /> <br /> 4. During the quarter, the Company recognized an exceptional expense for the compensation of loss of Rs. 209.96 million towards the replenishment/restoration of securities to two clients of its Depository Participant (DP) business who suffered losses due to fraudulent off-market transfers from their demat accounts. The aforesaid amount includes the contingent liability disclosed in the previous quarter, which has now been recognised as an expense during the current quarter, along with the impact of fraud identified during the current quarter in continuance to the previous fraud. The Company has reported the incident to the relevant authorities, including the Depositories and the Stock Exchanges, and has also lodged an FIR with the Economic Offences Wing (“EOW”). The matter is currently under investigation, and the Company is cooperating fully with the relevant authorities. The Company believes that there has been no systemic failure of internal controls, nor any non-compliance or negligence on its part in relation to the incident. Nevertheless, as a matter of prudence and pending outcome of the investigation, the Company has recognised the related outflow as an exceptional expense in the current quarter. <br /> <br /> The EOW has traced the money trail and has attached certain assets and bank accounts of the beneficiaries of the fraudulent transactions. Further, the Company has filed insurance claims to recover the eligible losses incurred. Any recoveries from such claims or through legal proceedings will be accounted for as and when the realization becomes reasonably certain. <br /> <br /> 5. The unaudited consolidated financial results of Anand Rathi Share and Stock Brokers Limited are also available on the Company's website, www.anandrathi.com and on the stock exchange website www.nseindia.com and www.bseindia.com. <br /> <br /> 6. The Company operates only in one Business Segment i.e. "Broking and related services', hence it does not have any reportable Segments defined as per Ind-AS 108 "Operating Segments". <br /> <br /> 7. Earnings per equity share ('EPS') reported in these unaudited financial results for the quarter ended June 30, 2026 and June 30, 2025 and audited financial results for the quarter ended March 31, 2026 and are unannualised. <br /> <br /> 8. The previous period/year figures have been regrouped/reclassified wherever necessary to conform to current periods/years presentation.Moderate debt utilization in the capital structureBetter earnings by the Company as compared to finance cost.Better earnings by the Company as compared to finance cost.Fees and commission expense278750000Impairment on financial instruments2860000Other expenses426770000Remeasurement of Defined Benefit Plan29800002980000730000Exchange difference on translation from functional currency to presentation currency84000084000003090000