5436632025-07-012025-09-305436632025-09-305436632025-03-315436632025-04-012025-09-305436632025-07-012025-09-30in-capmkt:OtherExpenses1Member5436632025-04-012025-09-30in-capmkt:OtherExpenses1Member5436632025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15436632025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15436632025-07-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15436632025-04-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15436632025-07-012025-09-30RelatedPartyTransactionDomain15436632025-06-30RelatedPartyTransactionDomain15436632025-09-30RelatedPartyTransactionDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543663FIVESTARNAINE128S01021FIVE-STAR BUSINESS FINANCE LIMITEDMain BoardEquity2025-04-012026-03-312025-10-292025-10-16INRLakhsQuarterlySecond quarterSingle segmentFinancial Services2025-10-2910:00:002025-10-2912:25:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-04-29https://fivestargroup.in/storage/2025/04/Related-Party-Transactions-Policy.pdffalsefalseThere are no defaults on loans and debt securities, hence not Applicable2025-07-012025-09-30UnauditedStandalone77312300000011232300015080000000079943530007067000080650230000001436205000179975700091139000000510380000408333000424581400038192090000381920900094832600095020009578280002861381000000028613810006821000029295910002944688200000019.729.69009.729.690.012300Five-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 \11\der Section 133 of the <BR> Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other acco\11\ting 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 <BR> amended). Any application guidance I clarification I directions issued by the Reserve Bank of India are implemented as and when they are issued I become applicable. This statement of financial results for the quarter and six months ended September 30, 2025 ("Financial Results") have been reviewed by the Audit Committee and <BR> subsequently approved by the Board of Directors at their meetings held on October 28, 2025 and October 29, 2025 respectively. <BR> <BR> The Company has granted 15,000 options under Five-Star Associate Stock Option Scheme, 2023 during the six months ended September 30, 2025 (25,25,000 options during the year ended March 31 , 2025). <BR> Under Five-Star Associate Stock Option Scheme, 2015 and Five-Star Associate Stock Option Scheme, 2018, 41,720 options of Face Value of INR 1 (27,155 for the six months ended September 30, 2024) were exercised by the employees and allotted during the six months ended September 30, 2025 and 5,610 options of Face Value of INR 1 were exercised by the employees and pending allotment as of September 30, 2025. The total outstanding employee stock options as of September 30, 2025 is 25,44,060 (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 oflNR 769 per warrant) on a preferential basis, which will be converted into equity shares in the ratio of I :I <BR> <BR> The Company fully allotted the share warrants upon receipt of 25% of the proceeds on October 24, 2024. <BR> <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 September 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 and six months ended September 30, 2025 is attached as Annexure-1. <BR> <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.REC51/2l.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 period ended September 30, 2025 <BR> b. The Company has not transferred or acquired any stressed loan during the period ended September 30, 2025 <BR> <BR> Disclosure as per format prescribed under notification RBl/2020-21/16 DOR No BP BC/3/21.04 048/2020-21 dated August 06, 2020 and RBJ/2021- 22/31/DOR.STR.REC.11/21.04.048/2021-22 dated May 5, 2021 for the half year ended September 30, 2025 (borrowers who has been provided restructuring \11\derRBI Resolution Framework - 2.0): <BR> <BR> 1l1e financial results are also available on the stock exchange websites www.bseindia.com and ww.nseindia.com and on the Company's website https://tivestargroup.in/. <BR> <BR> The Company does not have any subsidiary, associate or joint venture as on September 30, 2025 <BR> <BR> The previous year's / period's figures have been regrouped/ reclassified wherever necessary, to correspond with the current period publication or disclosure2025-04-012025-09-30UnauditedStandalone153780730000020860400027445300000015861130000115767000159768970000002996946000367267900017335600000098822000077695200086081530007368744000073687440001959750000-115503000184424700055244970000000552449700052948000557744500029446882000000118.7618.710018.7618.710.012300Other expenses408333000Other expenses776952000152302350007017045000170935000001260721530002196999000826222000151513589000032624000969804000356000027700600071810700000732970007629450002834139000154347728000294469000677721190006806658800068066588000091140002820780000079452560007581471700000991021000850421860006114090004334590000194086000123895400086281140000154347728000Remeasurements of the defined benefit plans (net)6596800065968000Remeasurements of the defined benefit plans (net)58524000585240001660300014729000The effective portion of gain and loss on hedging instruments in a cash flow hedge2518300025183000The effective portion of gain and loss on hedging instruments in a cash flow hedge1223100012231000633800030780006821000052948000367267900000001638470000-1042162200002400600000-46300001733560009882200000147633000128860000001537807300029610000-27445300000518000-13080000-20867331000-13498587000035262900001519684100014349170000-326295300000000000657000167363000000000000002744520000000003555190000-471253000-7988000004200000023220000151800000001097385500090040000588898000000352957100025863000002586300001497160500015230235000Five-Star Business Finance Limited******Lakshmipathy Deenadayalan******Chairman & Managing DirectorRemunerationPrior Approval obtained from Audit Committee578850002521000026863000Dislcosure is made as per Regulation 23(9) of SEBI LODR. Mr. Lakshmipathy Deenadayalan, Chairman & Managing Director forms part of Promoter.57885000