AIIL2024-01-012024-03-31 AIIL2024-01-012024-03-31 AIIL2024-01-012024-03-31in-bse-fin:OneOtherRevenueFromOperations01Member AIIL2024-01-012024-03-31in-bse-fin:OneOtherRevenueFromOperations02Member AIIL2024-01-012024-03-31in-bse-fin:OneOtherRevenueFromOperations03Member AIIL2024-01-012024-03-31in-bse-fin:OneOtherRevenueFromOperations04Member AIIL2024-01-012024-03-31in-bse-fin:OneOtherRevenueFromOperations05Member AIIL2024-01-012024-03-31in-bse-fin:FourOtherRevenueFromOperations01Member AIIL2024-01-012024-03-31in-bse-fin:FourOtherRevenueFromOperations02Member AIIL2024-01-012024-03-31in-bse-fin:FourOtherRevenueFromOperations03Member AIIL2024-01-012024-03-31in-bse-fin:FourOtherRevenueFromOperations04Member AIIL2024-01-012024-03-31in-bse-fin:FourOtherRevenueFromOperations05Member AIIL2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member AIIL2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member AIIL2024-03-31 AIIL2024-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 539177 AIIL NOTLISTED Authum Investment & Infrastructure Limited Equity 2023-04-01 2024-03-31 2024-05-30 2024-05-23 INR Crores Yearly 2024-05-30 21:15:00 2024-05-30 23:10:00 true Cash Flow Indirect Declaration of unmodified opinion Single segment NBFC (Finance and Investment) 2024-01-01 2024-03-31 Audited Consolidated 3689800000.00 0.00 0.00 3700000.00 1236300000.00 0.00 0.00 0.00 8455800000.00 13385600000.00 183400000.00 13569000000.00 0.00 0.00 0.00 182900000.00 -367000000.00 20000000.00 8300000.00 0.00 0.00 0.00 345800000.00 190000000.00 13379000000.00 0.00 13379000000.00 -1992200000.00 0.00 -1992200000.00 15371200000.00 0.00 0.00 0.00 0.00 15371200000.00 2278800000.00 17650000000.00 15371200000.00 0.00 2278800000.00 0.00 169800000.00 1 90.50 90.50 0.00 0.00 90.50 90.50 1. The above audited consolidated financial results for the quarter and year ended on 31.03.2024 were approved and taken on record in the Board meeting held on 30/05/2024 after being reviewed and recommended by the Audit Committee on the same date. The Statutory Auditor of the company have carried out the audit of the aforesaid results and have issued an audit report with unmodified opinion. 2.The Group has applied its significant accounting policies in the preparation of this Statement consistent with those followed in the annual financial statements for the year ended 31/03/2024. 3.The Statement includes the results of the following Entities: Name of the company Relationship Authum Investment and Infrastructure Ltd. Parent Reliance Commercial Finance Ltd. (RCFL) Subsidiary Authum Asset Management Company Pvt. Ltd. Subsidiary Authum Real Estate Pvt. Ltd. Subsidiary 4.a) Scheme of arrangement between Company and Reliance Commercial Finance Limited (RCFL) and their respective shareholders and creditors has been approved by Honourable National Company Law Tribunal (NCLT), Mumbai Bench vide Order dated 10/05/2024. The certified copy of the said Order was filed with Registrar of Companies and the effective date of the Scheme of arrangement is 21/05/2024 and the Appointed Date of the Scheme of arrangement is 01/10/2023. Pursuant to Scheme the entire Lending Business (Demerged Undertaking) of the RCFL (comprising all assets, liabilities, licences, rights, employees etc. ) has been transferred to the Company with effect from the Appointed Date as going concern in the manner and terms and conditions as contemplated in the Scheme. b) Further, all the inter company balances pertaining to the Demerged Undertaking have been cancelled and all the inter company transactions (in relation to the demerged undertaking) between appointed date and effective date have been cancelled. c) The demerger has been accounted in accordance with Ind AS 103 Business Combination. The financials have been restated with effect from 01/10/2023 (Appointed date). 5. After giving effect to the scheme of arrangement and considering the provisions of Income Tax Act, provision for tax for current year has been computed. 6.The figures for the quarter ended 31/03/2024 and 31/03/2023 are the balancing figures between audited results in respect of full financial year and the published year to date reviewed upto the third quarter of the respective financial year. Single segment 2023-04-01 2024-03-31 Audited Consolidated 5125400000.00 346100000.00 0.00 15700000.00 3692000000.00 0.00 0.00 0.00 34585400000.00 43764600000.00 244300000.00 44008900000.00 0.00 0.00 0.00 422700000.00 652200000.00 81600000.00 76000000.00 0.00 0.00 0.00 1096700000.00 2329200000.00 41679700000.00 575900000.00 42255600000.00 -592700000.00 0.00 -592700000.00 42848300000.00 0.00 0.00 0.00 0.00 42848300000.00 18500100000.00 61348400000.00 42848300000.00 0.00 18500100000.00 0.00 169800000.00 1 103281300000.00 252.28 252.28 0.00 0.00 252.28 252.28 Impairment on financial instruments 4527200000.00 Income from mutual funds 5600000.00 Net Gain /(loss) on sale of investments 1557800000.00 Net Gain /(loss) on speculation in shares and securities 2244700000.00 Other operating Income 120500000.00 Impairment on financial instruments 17897000000.00 Income from mutual funds 27900000.00 Net Gain /(loss) on sale of investments 13631800000.00 Net Gain /(loss) on speculation in shares and securities 2240300000.00 Other operating Income 788400000.00 Other expenses 345800000.00 Other expenses 1096700000.00 1997800000.00 2553800000.00 0.00 601900000.00 0.00 15185300000.00 89403900000.00 1153200000.00 110895900000.00 0.00 684200000.00 0.00 3484300000.00 0.00 68100000.00 0.00 15800000.00 0.00 2200000.00 1061400000.00 5316000000.00 116211900000.00 169800000.00 103281300000.00 103451100000.00 0.00 0.00 106500000.00 0.00 0.00 638000000.00 4657200000.00 0.00 1075700000.00 5436700000.00 11914100000.00 0.00 0.00 0.00 846700000.00 846700000.00 116211900000.00 2278800000.00 18500100000.00 652200000.00 0.00 -599800000.00 0.00 25234900000.00 0.00 -667600000.00 -210400000.00 0.00 -657900000.00 0.00 0.00 0.00 81600000.00 -18472900000.00 0.00 0.00 -966400000.00 269100000.00 0.00 0.00 0.00 0.00 0.00 0.00 -13631800000.00 0.00 -39000000.00 0.00 -9008000000.00 33247600000.00 0.00 0.00 0.00 456000000.00 0.00 32791600000.00 0.00 0.00 0.00 22465400000.00 0.00 0.00 0.00 0.00 0.00 483800000.00 0.00 0.00 0.00 15800000.00 0.00 0.00 17200000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 292300000.00 0.00 -22655500000.00 0.00 0.00 0.00 0.00 1380700000.00 0.00 0.00 0.00 0.00 10208200000.00 0.00 0.00 0.00 0.00 0.00 -50300000.00 -11639200000.00 -1503100000.00 0.00 -1503100000.00 3500900000.00 1997800000.00