5436632026-01-012026-03-315436632026-03-315436632025-03-315436632025-04-012026-03-315436632026-01-012026-03-31in-capmkt:OtherExpenses1Member5436632025-04-012026-03-31in-capmkt:OtherExpenses1Member5436632026-03-31OtherFinancialAssetsDomain15436632026-03-31OtherNonFinancialAssetsDomain15436632026-03-31OtherNonFinancialAssetsDomain25436632026-03-31OtherFinancialLiabilitiesDomain15436632026-03-31OtherNonFinancialLiabilitiesDomain15436632026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15436632025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15436632026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15436632025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15436632026-01-012026-03-31RelatedPartyTransactionDomain15436632025-12-31RelatedPartyTransactionDomain15436632026-03-31RelatedPartyTransactionDomain15436632026-01-012026-03-31AuditorDomain15436632026-03-31Statement15436632026-01-012026-03-31Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543663FIVESTARNAINE128S01021FIVE-STAR BUSINESS FINANCE LIMITEDMain BoardEquity2025-04-012026-03-312026-04-282026-04-20INRLakhsQuarterlyFourth quarterSingle segmentFinancial Services2026-04-2814:00:002026-04-2818:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-04-28https://fivestargroup.in/investors/true1falseThere are no defaults on loans and debt securities, hence not Applicable2026-01-012026-03-31UnauditedStandalone7954522000001413240007360800000081694540009112800082605820000001704751000181387000010096700000060400100046569700046892860003571296000035712960005956480002829700008786180002692678000000026926780007889700027715750002951752780000019.149.16009.149.161 Five-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 and year ended March 31, 2026 (''Financial Results'') have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on April 27, 2026 and April 28, 2026 respectively. <BR> 2 During the year ended March 31, 2026, under the Five-Star Associate Stock Option Schemes, 4,38,178 options (19,77,880 for the year ended March 31, 2025) were exercised by the employees and allotted and 1,150 options were exercised by the employees and pending allotment as of March 31, 2026. The total outstanding employee stock options as of March 31, 2026 is 19,24,050 at a face value of INR 1 (33,78,460 as at March 31, 2025). <BR> 3 "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. During the year ended March 31, 2026, 3,10,000 warrants were exercised by the employees and equity shares were allotted. Subsequent to the year end, 1,00,000 warrants have not been exercised and consequentially lapsed upon expiry of 18 months." <BR> 4 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 March 31, 2026 is 1.20 times. <BR> <BR> 5 Disclosures in compliance with Regulation 52(4) of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 for the quarter and year ended March 31, 2026 is attached as Annexure-I. <BR> 6 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> 7 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 period ended March 31, 2026 <BR> b. The Company has not transferred or acquired any stressed loan during the period ended March 31, 2026 <BR> 8 The Board of Directors of the Company have recommended a final dividend of INR 2.00 per share, (200% on the face value of Re 1/-) for the year ended March 31, 2026 which is subject to approval of the shareholders. <BR> 9 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 RBI/2021-22/31/DOR.STR.REC.11/21.04.048/2021-22 dated May 5, 2021 for the half year ended March 31, 2026 (borrowers who has been provided restructuring under RBI Resolution Framework – 2.0): <BR> <BR> <BR> 10 The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the 'New Labour Codes' on November 21, 2025. Accordingly, the Company has assessed the impact of these changes and based on certain estimates and assumptions, has recognised an incremental provision of INR 262.29 lakhs under 'Employee benefits expenses' in the results during the year ended March 31, 2026, based on available information. <BR> <BR> 11 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/. <BR> <BR> 12 The Company does not have any subsidiary, associate or joint venture as on March 31, 2026. <BR> <BR> 13 The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between audited figures in respect of financial year ended March 31, 2026/March 31, 2025 and the unaudited published year-to-date figures upto December 31, 2025/December 31, 2024 being the date of the end of the third quarter of the financial year. <BR> <BR> 14 The previous year's / period's figures have been regrouped/ reclassified wherever necessary, to correspond with the current period classification or disclosure. <BR> <BR> 2025-04-012026-03-31AuditedStandalone31291222000004654680004245450000003218123500027848200032459717000000629887700073718740003704670000002163172000162715700017831547000146281700000146281700003650391000-967400036407170001098745300000001098745300077487000110649400002951752780000017350636100037.3137.250037.3137.25Other expenses465697000Other expenses1627157000161789520005310557000616594000001298477610002271360000791478000155016702000011116900085572200035600002639990007208340000057361000871245000288068600015789738800029517500073506361000738015360007380153600000118620003062260000078323230007417197700000105864800083381036000145566000373353000019589700071481600084095852000157897388000Other financial assets791478000Right of use asset560885000Other non-financial assets310360000Other financial liabilities1058648000Other non-financial liabilities195897000Remeasurements of the defined benefit plans (net)2886900028869000Remeasurements of the defined benefit plans (net)8646300086463000726600021761000The effective portion of gain and loss on hedging instruments in a cash flow hedge7656300076563000The effective portion of gain and loss on hedging instruments in a cash flow hedge170850001708500019269000430000078897000774870007371874000000069664000-154919200002134800005090200000-281900037046700021631720001154660000833510000003129122200064233000-424545000000-14400000-36901469000-22273299000073494540003064985000036699460000-264284900000000000110600025639600000000000000424544000000000910183000012043790002283816000007480002144460000000290627290002692961100018883400058889800000015705800001211547000012115470001496740500016178952000Five-Star Business Finance Limited******Lakshmipathy Deenadayalan******Chairman and Managing DirectorRemunerationPrior Approval obtained from Audit Committee461710002686300041328000Disclosed in accordance with Regulation 23 of SEBI LODR46171000AuditedtrueDeloitte Haskins & Sellstrue2028-04-30Preferential Issues2026-03-23179025000000002026-03-31falsefalsefalsefalsefalseVigneshkumar SMCompany Secretary and Compliance OfficerChennai2026-04-28