5419882025-10-012025-12-315419882025-04-012025-12-315419882025-10-012025-12-31in-capmkt:OtherExpenses1Member5419882025-04-012025-12-31in-capmkt:OtherExpenses1Member5419882025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15419882025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares541988AAVASNOTLISTEDINE216P01012Aavas Financiers LimitedMain BoardEquity2025-04-012026-03-312026-02-052026-01-20INRLakhsQuarterlyThird quarterSingle segmentHFC-S12026-02-0514:59:002026-02-0515:48:00Not applicablefalsefalseno2025-10-012025-12-31UnauditedStandalone573817300000285517000488180006694440000067419520004210000674616200000011420360002744818000111124000228590000078497000453596000455293000021932320000219323200042054600072229000492775000170045700000001700457000288000017033370007917950001021.4821.320021.4821.323.07061. The financial results have been prepared in accordance with applicable accounting standards prescribed under section 133 of Companies Act, 2013 read with (Indian Accounting Standard) Rules, 2015 (Ind AS), as amended and other accounting principles generally accepted in India along with the circulars, guidelines and directions issued by Reserve Bank of India (RBI) and the National Housing Bank (NHB) from time to time and in compliance with Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”). <BR> <BR> 2. The above financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on February 05, 2026 and subject to limited review by the joint statutory auditors of the Company. <BR> <BR> 3. During the nine months ended December 31, 2025, the Company has allotted 5,879, 4,400 and 1,461 equity shares to eligible employees under Employee stock Option Plan at a price of INR 1,580.20, 328 and 215.25 per equity share at premium of INR 1,570.20, 318 and 205.25 per equity share respectively. The Company has also allotted 14,106 equity shares to eligible employees under Performance stock Option Plan at a price of INR 10.00 per equity share. <BR> <BR> 4. Disclosures pursuant to Reserve Bank of India (Non-Banking Financial Companies - Transfer and Distribution of Credit Risk) Directions, 2025 and Reserve Bank of India (Non-Banking Financial Companies — Financial Statements: Presentation and Disclosures) Directions, 2025 dated 28 November 2025: <BR> <BR> (a) Details of transfer through assignment in respect of loans not in default during the quarter and nine months ended December 31, 2025 <BR> (b) Details of transfer through Co-lending in resepct of loans not in default during the quarter and nine months ended December 31, 2025 <BR> (c) The Company has not transferred or acquired, any stressed loans during the quarter and nine months ended December 31, 2025 <BR> (d) The Company has not acquired, any loans not in default during the quarter and nine months ended December 31, 2025 <BR> <BR> 5. Disclosure in compliance with Regulation 52(4) of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015 for the quarter and nine months ended December 31, 2025 is attached as Annexure A. <BR> <BR> 6. The Company has maintained at-least 100% security cover on its secured listed non-convertible debentures (NCDs) as on December 31, 2025 (by creating exclusive charge on hypothecation of specific and identified book debts/receivables). The proceeds of the NCDs, utilised till the end of the reporting period, were used for the objects that were stated in the respective offer documents. <BR> <BR> 7. The Government of India has notified the implementation of four New Labour Codes effective November 21, 2025, namely, the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020, (collectively referred to as the 'New Labour Codes’), consolidating 29 existing labour laws. In light of the Ministry of Labour & Employment’s draft Central Rules and FAQs published on December 30, 2025, the Company has estimated an incremental impact of INR 250 lakh (net) gratuity liability arising out of the past service cost and change in assumption under 'Employees Benefit Expenses' in the Statement of Profit and Loss Account during the quarter and nine months ended December 31, 2025. This estimate is based on the preliminary assessment of the financial implications of the New Labour Codes. <BR> <BR> 8. The Company is engaged primarily in the business of housing finance within india and there are no separate reportable segments as per Ind AS 108 dealing with Operating Segments. <BR> <BR> 9. The Company does not have any subsidiary/ associate/ joint venture company. Accordingly, consolidation of financial statement is not applicable. <BR> <BR> 10. Figures for the previous year/periods have been regrouped and/or reclassified wherever considered necessary. The impact, if any, are not material to financial results.2025-04-012025-12-31UnauditedStandalone168638270000079356300018488800018454710000019687749000122760001970002500000033786320008213755000311686000745770000027069600013538790001360322500060968000000609680000012167790001478860001364665000473213500000004732135000711700047392520007917950001059.7859.340059.7859.343.0706Debt is 1491721.80 Lakhs where as equity is 485813.55 Lakhs as on Decemberr 25Other expenses453596000Other expenses1353879000Remeasurements of defined benefit liability38490003849000Remeasurements of defined benefit liability95110009511000969000239400028800007117000