5419882026-07-012026-09-305419882026-09-305419882026-03-315419882026-04-012026-09-305419882026-07-012026-09-30in-capmkt:OtherExpenses1Member5419882026-04-012026-09-30in-capmkt:OtherExpenses1Member5419882026-09-30OtherFinancialAssetsDomain15419882026-09-30OtherNonFinancialAssetsDomain15419882026-09-30OtherNonFinancialAssetsDomain25419882026-09-30OtherFinancialLiabilitiesDomain15419882026-09-30OtherFinancialLiabilitiesDomain25419882026-09-30OtherNonFinancialLiabilitiesDomain15419882026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15419882026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15419882026-07-012026-09-30RelatedPartyTransactionDomain15419882026-06-30RelatedPartyTransactionDomain15419882026-09-30RelatedPartyTransactionDomain15419882026-07-012026-09-30RelatedPartyTransactionDomain25419882026-06-30RelatedPartyTransactionDomain25419882026-09-30RelatedPartyTransactionDomain25419882026-07-012026-09-30RelatedPartyTransactionDomain35419882026-06-30RelatedPartyTransactionDomain35419882026-09-30RelatedPartyTransactionDomain35419882026-07-012026-09-30RelatedPartyTransactionDomain45419882026-06-30RelatedPartyTransactionDomain45419882026-09-30RelatedPartyTransactionDomain4iso4217:INRxbrli:pureiso4217:INRxbrli:shares541988AAVASNOTLISTEDINE216P01012Aavas Financiers LimitedMain BoardEquity2026-04-012027-03-312026-10-262026-10-13INRLakhsQuarterlySecond quarterSingle segmentHFC-SI2026-10-2616:25:002026-10-2617:41:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2026-02-05https://www.aavas.in/img/pdf/Policy-on-Materiality-of-related-party-transactions-and-on-dealing-with-related-party-transactions-may-2026.pdffalsefalseabc2026-07-012026-09-30UnauditedStandalone629920600000298341000606800007047930000073630200004720000736774000000012119470003053364000121719000627300000134363000484081000501174700023559930000235599300051915300021638000540791000181520200000001815202000-672400018084780007929430001022.8922.80022.8922.83.03473. The financial results have been prepared in accordance with applicable Indian 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 October 26, 2026 and subject to limited review by the joint statutory auditors of the Company. <br /> <br /> 5. During the half year ended September 30, 2026, the Company has allotted 11,584 equity shares to eligible employees under Performance stock Option Plan at a price of INR 10.00 per equity share. <br /> <br /> 6. 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 half year ended September 30, 2026. <br /> (b) Details of transfer through Co-lending in respect of loans not in default during the quarter and half year ended September 30, 2026. <br /> (c) The Company has not transferred or acquired, any stressed loans during the quarter and half year ended September 30, 2026. <br /> (d) The Company has not acquired, any loans not in default during the quarter and half year ended September 30, 2026. <br /> <br /> 7. 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 /> 8. Disclosure in compliance with Regulation 52(4) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the quarter and half year ended September 30, 2026 is attached as Annexure A. <br /> <br /> 9. Disclosure in compliance with the provisions of Regulation 54(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company has maintained at-least 100% security cover on its secured listed non-convertible debentures (NCDs) as on September 30, 2026 (by creating exclusive charge on hypothecation of specific and identified book debts/receivables/other eligible assets as per offer document and/or transaction documents). 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 /> 10. 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 /> 11. The Company does not have any subsidiary/ associate/ joint venture company. Accordingly, consolidation of financial statement is not applicable. <br /> <br /> 12. Disclosure related to Project Finance for the quarter and half year ended September 30, 2026 as per Reserve Bank of India (Non-Banking Financial Company - Financial Statements: Presentation and Disclosures) Directions, 2025 dated November 28, 2025, is given below: <br /> Nil <br /> <br /> 13. 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. 2026-04-012026-09-30UnauditedStandalone1246394700000553977000132288000129998500000144501970008500000144586970000002428935000597971200023222000031993000002623440009664600009901664000455703300004557033000992926000362240001029150000352788300000003527883000-672400035211590007929430001044.4944.310044.4944.313.0347Debt is 1638262.52 Lakhs where as equity is 539846.67 Lakhs as on September 26Other expenses484081000Other expenses9664600004291207000147121170000104286000019320659900034438380005465471000221223518000000003830810000832400005355650001261216000218818600022341170400079294300053191724000539846670005398466700031800076360006151200020211410000143614842000003666546000167562264000267119000144904000104007600041267400018647730001694270370002234117040003. The financial results have been prepared in accordance with applicable Indian 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 October 26, 2026 and subject to limited review by the joint statutory auditors of the Company. <br /> <br /> 5. During the half year ended September 30, 2026, the Company has allotted 11,584 equity shares to eligible employees under Performance stock Option Plan at a price of INR 10.00 per equity share. <br /> <br /> 6. 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 half year ended September 30, 2026. <br /> (b) Details of transfer through Co-lending in respect of loans not in default during the quarter and half year ended September 30, 2026. <br /> (c) The Company has not transferred or acquired, any stressed loans during the quarter and half year ended September 30, 2026. <br /> (d) The Company has not acquired, any loans not in default during the quarter and half year ended September 30, 2026. <br /> <br /> 7. 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 /> 8. Disclosure in compliance with Regulation 52(4) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the quarter and half year ended September 30, 2026 is attached as Annexure A. <br /> <br /> 9. Disclosure in compliance with the provisions of Regulation 54(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company has maintained at-least 100% security cover on its secured listed non-convertible debentures (NCDs) as on September 30, 2026 (by creating exclusive charge on hypothecation of specific and identified book debts/receivables/other eligible assets as per offer document and/or transaction documents). 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 /> 10. 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 /> 11. The Company does not have any subsidiary/ associate/ joint venture company. Accordingly, consolidation of financial statement is not applicable. <br /> <br /> 12. Disclosure related to Project Finance for the quarter and half year ended September 30, 2026 as per Reserve Bank of India (Non-Banking Financial Company - Financial Statements: Presentation and Disclosures) Directions, 2025 dated November 28, 2025, is given below: <br /> Nil <br /> <br /> 13. 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 assets5465471000Right-of-use assets940813000Other non-financial assets320403000Lease Liabilities1027927000Other financial liabilities2638619000Other non-financial liabilities412674000Remeasurements of defined benefit liability-8986000-8986000Remeasurements of defined benefit liability-8986000-8986000-2262000-2262000-6724000-6724000000000-376822000-9773024000000035895000232220000002951760000-518696000000-44295000-1322880000-4145000000-10285979000-57289460000007445040000-647345000000000000131930001302800000000000000003881760000000000121994700071468400000121000000002225712100014353331000140304000000692000776429900020055330000200553300022856740004291207000Aavas Financiers Limited******Aavas Foundation******Trust of the CompanyAny other transactionContribution as a Settler80000000As approved by the Audit Committee1335000000Aavas Financiers Limited******Aavas Financiers Employee Gratuity Trust******Trust of the CompanyAny other transactionGratuity Contribution80000000As approved by the Audit Committee4903200000Aavas Financiers Limited******Saurabh Sharma******Company Secretary and Compliance OfficerLoan5000000As approved by the Audit Committee21500049450004868000Aavas Financiers Limited******Ghanshyam Rawat******Erstwhile Chief Financial OfficerAny other transactionSale of Asset (Ipad)Pursuant to omnibus approval of the Audit Committee6900000Mr. Ghanshyam Rawat Ceased to be President and Chief Financial Officer and KMP of the Company w.e.f. September 21, 202662666000