5419882026-01-012026-03-315419882026-03-315419882025-03-315419882025-04-012026-03-315419882026-01-012026-03-31in-capmkt:OtherExpenses1Member5419882025-04-012026-03-31in-capmkt:OtherExpenses1Member5419882026-03-31OtherFinancialAssetsDomain15419882026-03-31OtherNonFinancialAssetsDomain15419882026-03-31OtherNonFinancialAssetsDomain25419882026-03-31OtherFinancialLiabilitiesDomain15419882026-03-31OtherFinancialLiabilitiesDomain25419882026-03-31OtherNonFinancialLiabilitiesDomain15419882026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15419882025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15419882026-01-012026-03-31RelatedPartyTransactionDomain15419882025-12-31RelatedPartyTransactionDomain15419882026-03-31RelatedPartyTransactionDomain15419882026-01-012026-03-31RelatedPartyTransactionDomain25419882025-12-31RelatedPartyTransactionDomain25419882026-03-31RelatedPartyTransactionDomain25419882026-01-012026-03-31RelatedPartyTransactionDomain35419882025-12-31RelatedPartyTransactionDomain35419882026-03-31RelatedPartyTransactionDomain35419882026-01-012026-03-31AuditorDomain15419882026-01-012026-03-31AuditorDomain2iso4217:INRxbrli:pureiso4217:INRxbrli:shares541988AAVASNOTLISTEDINE216P01012AAVAS FINANCIERS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-052026-04-27INRLakhsQuarterlyFourth quarterSingle segmentHFC-SI2026-05-0514:58:002026-05-0516:24:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-05https://www.aavas.in/img/pdf/Policy-on-Materiality-of-related-party-transactions-and-on-dealing-with-related-party-transactions-feb-2026.pdffalsefalseabc2026-01-012026-03-31AuditedStandalone5933986000003361160004904600082766800000714681600015080007148324000000132501500027346270001194520002834500000665480005667260004840713000230761100002307611000390681000100250000490931000181668000000001816680000-4200018166380007928270001022.9422.780022.9422.783.0873. 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> 4. 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 May 05, 2026 and subject to audit by the joint statutory auditors of the Company who have expressed an unqualified opinion. <BR> <BR> 5. The figures for the last quarter are balancing figures between audited figures in respect of full financial year and the unaudited published year to date figures upto the third quarter of the financial year. <BR> <BR> 6. During the year ended March 31, 2026, the Company has allotted 5,879 & 5,330 and 1,461 equity shares to eligible employees under Employee stock Option Plan at a price of INR 1,580.20, INR 328.00, and INR 215.25 per equity share at premium of INR 1570.20, INR 318.00, and INR 205.25 per equity share, respectively. The Company has also allotted 1,16,408 equity shares to eligible employees under Performance stock Option Plan at a price of INR 10.00 per equity share. <BR> <BR> 7. 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> (a) Details of transfer through assignment in respect of loans not in default during the quarter and year ended March 31, 2026 <BR> (b) Details of transfer through Co-lending in resepct of loans not in default during the quarter and year ended March 31, 2026 <BR> (c) The Company has not transferred or acquired, any stressed loans during the quarter and year ended March 31, 2026 <BR> (d) The Company has not acquired, any loans not in default during the quarter and year ended March 31, 2026 <BR> <BR> 8. Disclosure pertaining to Resolution Framework for COVID-19 related stress and resolution framework - 2.0: Resolution of Covid-19 related stress of Individuals and Small Businesses to read with Reserve Bank of India (Non-Banking Financial Companies - Resolution of Stressed Assets) Directions dated 28 November 2025 <BR> <BR> 9. Disclosure in compliance with Regulation 52(4) of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015 for the quarter and year ended March 31, 2026 is attached as Annexure A. <BR> <BR> 10. The Company has maintained at-least 100% security cover on its secured listed non-convertible debentures (NCDs) as on March 31, 2026 (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> 11. 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 292 lakh (net) gratuity liability arising out of the past service cost under 'Employees Benefit Expenses' in the Statement of Profit and Loss Account during the quarter and year ended March 31, 2026. This estimate is based on the preliminary assessment of the financial implications of the New Labour Codes. There is an additional past service cost of INR 42 lakh on gratuity liability as per further assessment of new labour code. <BR> <BR> 12. 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> 13. The Company does not have any subsidiary/ associate/ joint venture company. Accordingly, consolidation of financial statement is not applicable. <BR> <BR> 14. 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.2025-04-012026-03-31AuditedStandalone22797813000001129679000233934000267313800000268345640001378400026848348000000470364800010948382000431138000102923000003372440001920604000184439390008404409000084044090001607459000248137000185559600065488130000000654881300070750006555888000792827000104971562800082.7282.140082.7282.143.087Debt is 1559220.90 Lakhs where as equity is 505084.55 Lakhs as on March 26Other expenses566726000Other expenses192060400022856740001614732000001489150000183726947000270811800051073800002101243540000000037850700009263300004503310001079184000200065500021212500900079282700049715628000505084550005050845500021802000841420002034067600013558141400038930320001599210660002018700097672000100385100057377800016954880001616165540002121250090003. 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> 4. 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 May 05, 2026 and subject to audit by the joint statutory auditors of the Company who have expressed an unqualified opinion. <BR> <BR> 5. The figures for the last quarter are balancing figures between audited figures in respect of full financial year and the unaudited published year to date figures upto the third quarter of the financial year. <BR> <BR> 6. During the year ended March 31, 2026, the Company has allotted 5,879 & 5,330 and 1,461 equity shares to eligible employees under Employee stock Option Plan at a price of INR 1,580.20, INR 328.00, and INR 215.25 per equity share at premium of INR 1570.20, INR 318.00, and INR 205.25 per equity share, respectively. The Company has also allotted 1,16,408 equity shares to eligible employees under Performance stock Option Plan at a price of INR 10.00 per equity share. <BR> <BR> 7. 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> (a) Details of transfer through assignment in respect of loans not in default during the quarter and year ended March 31, 2026 <BR> (b) Details of transfer through Co-lending in resepct of loans not in default during the quarter and year ended March 31, 2026 <BR> (c) The Company has not transferred or acquired, any stressed loans during the quarter and year ended March 31, 2026 <BR> (d) The Company has not acquired, any loans not in default during the quarter and year ended March 31, 2026 <BR> <BR> 8. Disclosure pertaining to Resolution Framework for COVID-19 related stress and resolution framework - 2.0: Resolution of Covid-19 related stress of Individuals and Small Businesses to read with Reserve Bank of India (Non-Banking Financial Companies - Resolution of Stressed Assets) Directions dated 28 November 2025 <BR> <BR> 9. Disclosure in compliance with Regulation 52(4) of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015 for the quarter and year ended March 31, 2026 is attached as Annexure A. <BR> <BR> 10. The Company has maintained at-least 100% security cover on its secured listed non-convertible debentures (NCDs) as on March 31, 2026 (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> 11. 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 292 lakh (net) gratuity liability arising out of the past service cost under 'Employees Benefit Expenses' in the Statement of Profit and Loss Account during the quarter and year ended March 31, 2026. This estimate is based on the preliminary assessment of the financial implications of the New Labour Codes. There is an additional past service cost of INR 42 lakh on gratuity liability as per further assessment of new labour code. <BR> <BR> 12. 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> 13. The Company does not have any subsidiary/ associate/ joint venture company. Accordingly, consolidation of financial statement is not applicable. <BR> <BR> 14. 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.Other Financial assets5107380000Right-of-use assets858582000Other non-financial assets220602000Lease liabilities933618000Other financial liabilities2959414000Other non-financial liabilities573778000Remeasurements of defined benefit liability-56000-56000Remeasurements of defined benefit liability94550009455000-140002380000-420007075000000000-958275000-217472950000000531270004311380000034679800001094547000000337275000-2339340000-4067000000-20680686000-1227627700000015878850000-1386416200000000000137180003280300000000000000006560130000000000-195068000-116539300000125260000000052485158000350422590002573080000003982000172020990002172544000021725440001131300002285674000Aavas Financiers Limited******Aavas Foundation******Enterprise under significant influence of the Key Management PersonnelAny other transactionContribution as a Settler70000000As approved by the Audit Committee4426200000Aavas Financiers Limited******Aavas Financiers Employee Gratuity Trust******TrustAny other transactionGratuity Contribution60000000As approved by the Audit Committee4160700000Aavas Financiers Limited******Saurabh Sharma******Company Secretary and Compliance OfficerLoan5000000As approved by the Audit Committee1990005000000494500086068000AuditedtrueBorkar and Muzumdar, Chartered Accountanttrue2028-05-31M S K A & Associates LLP, Chartered Accountanttrue2027-07-31