FIVESTAR2026-04-012026-06-30FIVESTAR2026-04-012026-06-30in-capmkt:OtherExpenses1MemberFIVESTAR2026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1FIVESTAR2026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543663FIVESTARNAINE128S01021FIVE-STAR BUSINESS FINANCE LIMITEDMain BoardEquity2026-04-012027-03-312026-07-252026-07-09INRLakhsQuarterlyFirst quarterSingle segmentFinancial Services2026-07-2514:00:002026-07-2517:45:00Not applicablefalsefalseNA2026-04-012026-06-30UnauditedStandalone80760580000013591400077837000000828980900097603000838741200000018887500001715050000920600000006181660004538750004767901000361951100003619511000958306000-52881000905425000271408600000002714086000-861700027054690002951797880000019.199.18009.199.181.031 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 ended June 30, 2026 (''Financial Results'') has been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on July 25, 2026. The financial results were subjected to limited review by the statutory auditors of the Company, who have issued an unmodified review report thereon. <br /> <br /> 2 During the quarter ended June 30, 2026, under the Five-Star Associate Stock Option Schemes, 4,510 options (12,735 for the quarter ended June 30, 2025) were exercised by the employees and allotted and 8,180 options were exercised by the employees and pending allotment as of June 30, 2026. The total outstanding employee stock options as of June 30, 2026 is 19,17,560 at a face value of INR 1 (19,24,050 as at March 31, 2026). <br /> <br /> 3 All debentures are secured by an exclusive first charge on book debts 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, 2026 is 1.19 times. <br /> <br /> 4 Disclosures in compliance with Regulation 52(4) of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 for the quarter ended June 30, 2026 is attached as Annexure-I. <br /> <br /> 5 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 /> 6 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 June 30, 2026 <br /> b. The Company has not transferred or acquired any stressed loan during the period ended June 30, 2026 <br /> <br /> <br /> 7 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 /> 8 The Company does not have any subsidiary, associate or joint venture as on June 30, 2026. <br /> <br /> 9 The figures for the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of financial year ended March 31, 2026 and the unaudited published year-to-date figures upto December 31, 2025 being the date of the end of the third quarter of the financial year. <br /> <br /> 10 The previous year's / period's figures have been regrouped/ reclassified wherever necessary, to correspond with the current period classification or disclosure. <br /> The Company is a Non-Banking Financial Company Registered with Reserve Bank of India. The debt equity ratio is 1.03 times whcih translates to 103%Other expenses453875000Remeasurements of the defined benefit plans (net)-2907000-2907000-732000The effective portion of gain and loss on hedging instruments in a cash flow hedge-8608000-8608000-2166000-8617000