5436632026-07-012026-09-305436632026-09-305436632026-03-315436632026-04-012026-09-305436632026-07-012026-09-30in-capmkt:OtherExpenses1Member5436632026-04-012026-09-30in-capmkt:OtherExpenses1Member5436632026-09-30OtherFinancialAssetsDomain15436632026-09-30OtherNonFinancialAssetsDomain15436632026-09-30OtherNonFinancialAssetsDomain25436632026-09-30OtherFinancialLiabilitiesDomain15436632026-09-30OtherNonFinancialLiabilitiesDomain15436632026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15436632026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15436632026-07-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15436632026-04-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15436632026-07-012026-09-30RelatedPartyTransactionDomain15436632026-06-30RelatedPartyTransactionDomain15436632026-09-30RelatedPartyTransactionDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543663FIVESTARNAINE128S01021FIVE-STAR BUSINESS FINANCE LIMITEDMain BoardEquity2026-04-012027-03-312026-10-262026-10-13INRLakhsQuarterlySecond quarterSingle segmentFinancial Services2026-10-2614:00:002026-10-2616:20:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2026-04-28https://fivestargroup.in/wp-content/uploads/2026/05/Related-Party-Transactions-Policy-April-28-2026.pdffalsefalseThere are no defaults on loans and debt securities, hence not Applicable2026-07-012026-09-30UnauditedStandalone833442700000184136000662790000008584842000165483000875032500000020407810001676910000978270000006433410005438480005002707000374761800003747618000905393000-150950000754443000299317500000002993175000696100003062785000295196000110.1410.130010.1410.131.011 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 six months ended September 30, 2026 (''Financial Results'') has been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on October 26, 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 /> 2 During the six months ended September 30, 2026, under the Five-Star Associate Stock Option Schemes, 20,380 options (41,720 for the six months ended September 30, 2025) were exercised by the employees and allotted and 2,920 options were exercised by the employees and pending allotment as of September 30, 2026. The total outstanding employee stock options as of September 30, 2026 is 18,98,840 at a face value of INR 1 (19,24,050 as at March 31, 2026). <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 September 30, 2026 is 1.19 times. <br /> 4 Disclosures in compliance with Regulation 52(4) of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 for the six months ended September 30, 2026 is attached as Annexure-I. <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 /> 6 Disclosures pursuant to RBI Notification – RBUDORI2025-261352 DOR STR REC 271/21.04.048/2025-26 dated November 28, 2025 (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, 2026 <br /> b. The Company has not transferred or acquired any stressed loan during the period ended September 30, 2026 <br /> 7 Disclosure as per format described under notification RBI/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 September 30,2026 (borrowers who has been provided restructuring under RBI Resolution framework – 2.0): <br /> Type Of Borrower** Exposure to accounts classified as Standard consequent to implementation of resolution plan – Position as at the end of the previous half year (A) Of (A), aggregate debt that slipped into NPA during the half – year Of (A), amount written off during the half – year Of (A), amount paid by the borrowers during the half – year Exposure to accounts classified as Standard consequent to implementation of resolution plan – Position as at the end of this half -year <br /> Personal Loans <br /> <br /> Corporate Persons* <br /> <br /> Of which MSMEs <br /> <br /> Others 602.18 <br /> <br /> <br /> - <br /> <br /> <br /> - <br /> <br /> <br /> 986.00 48.78 <br /> <br /> <br /> - <br /> <br /> <br /> - <br /> <br /> <br /> 106.48 - <br /> <br /> <br /> - <br /> <br /> <br /> - <br /> <br /> <br /> - 97.06 <br /> <br /> <br /> - <br /> <br /> <br /> - <br /> <br /> <br /> 156.28 456.34 <br /> <br /> <br /> - <br /> <br /> <br /> - <br /> <br /> <br /> 723.24 <br /> Total 1,588.18 155.26 - 253.24 1,179.58 <br /> <br /> * As defined in Section 3(7) of the Insolvency and Bankruptcy Code, 2016 <br /> ** Classification of borrowers is based on the data available with the Company. Above loans are secured wholly by mortgage of property. <br /> 8 Current tax includes reversal of excess provision for tax amounting to INR 1,875.30 lakhs in respect of earlier years. <br /> 9 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 /> 10 The Company does not have any subsidiary, associate or joint venture as on September 30, 2026. <br /> 11 The previous year's / period's figures have been regrouped/ reclassified wherever necessary, to correspond with the current period classification or disclosure. <br /> <br /> 2026-04-012026-09-30UnauditedStandalone1641048500000320050000144116000000168746510002630860001713773700000039295310003391960000189887000000126150700099772300097706080007367129000073671290001863699000-2038310001659868000570726100000005707261000609930005768254000295196000119.3319.310019.3319.311.01The Company is a Non-Banking Financial Company Registered with Reserve Bank of India. The debt equity ratio is 1.01 times which translates to 101%Other expenses543848000Other expenses9977230001032339700095384200038758200014390123500023513830007804070001586978460000198108000103904000035600002647640007208340000010696700075441000030844790001617823250002951960007873920100079034397000790343970002662400003710004110090000056688460007401057500000161865500081736080000427143000423316000161389000101184800082747928000161782325000Other financial assets780407000Right of use asset517236000Other non-financial assets237174000Other financial liabilities1618655000Other non-financial liabilities161389000Remeasurements of the defined benefit plans (net)1239900012399000Remeasurements of the defined benefit plans (net)9492000949200031210002389000The effective portion of gain and loss on hedging instruments in a cash flow hedge8062200080622000The effective portion of gain and loss on hedging instruments in a cash flow hedge7201400072014000202900001812400069610000609930003391960000000041364000-15380566000110160000932920000599544000-3450800018988700012615070000594550000000164104850000-1441160000053713000-14010000-26269338000-18902209000031665790001603098500016690580000-77068610000000000064600097817000000000000001441150000000004176020000430417600047687220000021000124900000001275000000014972610000105699000590376000000-2917415000-58555540000-58555540001617895200010323398000Five-Star Business Finance Limited******Lakshmipathy Deenadayalan******Chairman and Managing DirectorRemunerationPrior Approval obtained from Audit Committee620450002026-04-27620450004132800034009000Disclosed in accordance with Regulation 23 of SEBI LODR62045000