5436632025-04-012025-06-305436632025-04-012025-06-30in-capmkt:OtherExpenses1Member5436632025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15436632025-04-012025-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543663FIVESTARNAINE128S01021FIVE-STAR BUSINESS FINANCE LIMITEDMain BoardEquity2025-04-012026-03-312025-07-282025-07-19INRLakhsQuarterlyFirst quarterSingle segmentFinancial Service2025-07-2814:00:002025-07-2816:40:00Not applicablefalsefalseNA2025-04-012025-06-30UnauditedStandalone764684300000962810001236530000007866777000450970007911874000000156074100018729220008221700000047784000036861900043623390003549535000035495350001011424000-125005000886419000266311600000002663116000-1526200026478540002944398350000019.049.02009.049.020.01200Five-Star Business Finance Limited (the ''Company'') is a Systemically Important Non-Deposit taking Non-Banking Finance Company (NBFC-ND-SI) registered with the Reserve Bank of India (the ''RBI''). These financial results have been prepared in accordance with the Accounting Standards as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India and in terms of Regulation 33 and 52 of the Securities Exchange Board of India (''SEBI'') (Listing Obligations and Disclosure Requirements) Regulations 2015 (as amended). Any application guidance / clarification / directions issued by the Reserve Bank of India are implemented as and when they are issued / become applicable. This statement of financial results for the quarter ended June 30, 2025 (''Financial Results'') have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on July 28, 2025. <BR> <BR> The Company has granted 15,000 options under Five-Star Associate Stock Option Scheme, 2023 during the quarter ended June 30, 2025 (25,25,000 options during the year ended March 31, 2025). <BR> <BR> Under Five-Star Associate Stock Option Scheme, 2015 and Five-Star Associate Stock Option Scheme, 2018, 12,735 options of Face Value of INR 1 (11,780 for the quarter ended June 30, 2024) were exercised by the employees and allotted during the quarter ended June 30, 2025 and 2,610 options of Face Value of INR 1 were exercised by the employees and pending allotment as of June 30, 2025. The total outstanding employee stock options as of June 30, 2025 is 33,74,045 (33,78,460 as at March 31, 2025). <BR> <BR> Basis the approval of the shareholders on September 13, 2024, the Company issued 4,10,000 convertible share warrants amounting to INR 3,157 lakhs (Including a premium of INR 769 per warrant) on a preferential basis, which will be converted into equity shares in the ratio of 1:1. <BR> <BR> The Company fully allotted the share warrants upon receipt of 25% of the proceeds on October 24, 2024. <BR> All debentures are secured by an exclusive first charge on book debts and certain debentures by pari passu charge on immovable property with security cover ranging from 1.00 to 1.25 times of outstanding amount at any point in time. The security cover over listed non-convertible debentures as of June 30, 2025 is 1.20 times. <BR> <BR> Disclosures in compliance with Regulation 52(4) of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 for the quarter ended June 30, 2025 is attached as Annexure-I. <BR> The Company is primarily in the business of financing and accordingly there are no separate reportable segments in accordance with Ind AS 108 on "Operating Segments" in respect of the Company. The Company operates in a single geographical segment i.e India. <BR> <BR> Disclosures pursuant to RBI Notification - RBI/DOR/2021-22/86 DOR.STR.REC.51/21.04.048/2021-22 dated September 24, 2021 (as amended from time to time): <BR> a.The Company has not transferred or acquired any loan not in default during the quarter ended June 30, 2025 <BR> b.The Company has not transferred or acquired any stressed loan during the quarter ended June 30, 2025 <BR> <BR> The financial results are also available on the stock exchange websites www.bseindia.com and www.nseindia.com and on the Company's website https://fivestargroup.in/.Other expenses368619000Remeasurements of the defined benefit plans (net)-7444000-7444000-1874000The effective portion of gain and loss on hedging instruments in a cash flow hedge-12952000-12952000-3260000-15262000