APTUS2024-07-012024-09-30 APTUS2024-07-012024-09-30 APTUS2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member APTUS2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member APTUS2024-09-30 APTUS2024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543335 APTUS NOTLISTED Aptus Value Housing Finance India Limited Equity 2024-04-01 2025-03-31 2024-11-05 2024-10-18 INR Lakhs Half yearly 2024-11-05 10:30:00 2024-11-05 14:00:00 true Cash Flow Indirect Not applicable Single segment Providing long term housing finance and loan against properties 2024-07-01 2024-09-30 Unaudited Consolidated 4051759000.00 0.00 0.00 146327000.00 15815000.00 0.00 0.00 0.00 4213901000.00 141554000.00 4355455000.00 0.00 0.00 0.00 435276000.00 1279446000.00 28414000.00 0.00 0.00 0.00 95122000.00 149934000.00 1988192000.00 2367263000.00 0.00 2367263000.00 540315000.00 7257000.00 547572000.00 1819691000.00 0.00 0.00 0.00 0.00 1819691000.00 160000.00 1819851000.00 0.00 0.00 0.00 0.00 999461000.00 2 3.65 3.63 0.00 0.00 3.65 3.63 0.02 0.00 0.00 The above unaudited consolidated financial results and the notes of Aptus Value Housing Finance India Limited has been drawn up in accordance with Indian Accounting Standards notified under the Companies Act as amended from time to time and other accounting principles generally accepted in India. The financial results have been prepared in accordance with the recognition and measurement principles prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices generally accepted in India and in compliance with Regulation 33 and 52 of the SEBI LODR Regulations, 2015 The above Statement of unaudited consolidated financial results along with the notes have been reviewed by the Audit Committee at their meeting held on Nov 04, 2024 and approved by the Board of Directors at their meeting held on Nov 05, 2024. The financial results for the quarter ended and half year ended September 30, 2024 have been subjected to a limited review by the statutory auditors of the company. During the quarter ended Sep 30, 2024, 7,56,679 equity shares have been allotted to employees who have exercised their options under the approved employee stock option schemes. The Company is regulated by “RBI and supervised by NHB The RBI / NHB periodically issues/amends directions, regulations and/or guidelines covering various aspects of the operation of the Company, including those relating to accounting for certain types of transactions. The Regulatory Framework contains specific instructions that have been considered by the Company in preparing its financial statements. The consolidated financial results include result of the following Company: Name of the Company % Shareholding and voting power of Aptus Value Housing Finance India Limited Consolidated as Aptus Finance India Private Limited 100% Subsidiary Disclosure pursuant to RBI Notification –RBI/2020-21/16 DOR.No.BP.BC/3/21.04.048/2020-21 dated August 6, 2020 and RBI/2021-22/31/DOR.STR.REC.11/21.04.048/2021-22 dated May 05, 2021: 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 A B C D Personal loans 1526.34 147.19 112.99 1266.17 Corporate persons of which MSMEs Others 1023.11 74.11 92.47 856.53 Total 2549.45 221.3 205.45 2122.7 The Group is engaged primarily in the business of housing finance and all other activities are incidental to the main activities of the Company. Accordingly, there are no separate reportable segments as per Ind-AS 108 - Operating Segments. The listed Non-Convertible Debentures of the Company aggregating Rs. 49,403.60 Lakhs as at Sep 30, 2024 are secured by way of an exclusive charge on identified standard receivables of the Company and also by a subservient charge over immovable property. The total asset cover is more than one hundred percent of the principal amount of the said debentures. The date on which the Code on Social Security, 2020 relating to employee benefits shall become effective is yet to be notified and the related rules are yet to be finalized. The Company will evaluate the code and its rules, assess the impact, if any, and account for the same when they become effective. Disclosure pursuant to RBI notification dated September 24, 2021 on “Transfer of Loan Exposures” are given below The Company has not transferred or acquired, any loans not in default during the quarter ended & half year ended September 30, 2024. (b)The Company has not transferred or acquired, any stressed loans during the quarter ended & half year ended September 30, 2024. Single segment 2024-04-01 2024-09-30 Unaudited Consolidated 7861453000.00 0.00 0.00 267801000.00 34013000.00 0.00 0.00 0.00 8163267000.00 238485000.00 8401752000.00 0.00 0.00 0.00 868971000.00 2478169000.00 54463000.00 0.00 0.00 0.00 131582000.00 285113000.00 3818298000.00 4583454000.00 0.00 4583454000.00 1021777000.00 24518000.00 1046295000.00 3537159000.00 0.00 0.00 0.00 0.00 3537159000.00 321000.00 3537480000.00 0.00 0.00 0.00 0.00 999461000.00 2 39141351000.00 7.09 7.05 0.00 0.00 7.09 7.05 0.01 0.00 0.00 Other Expenses 149934000.00 Other Expenses 285113000.00 5027159000.00 1207065000.00 94812759000.00 651600000.00 209974000.00 101908557000.00 0.00 34610000.00 229328000.00 61972000.00 0.00 9523000.00 401006000.00 736439000.00 102644996000.00 999461000.00 39141351000.00 40140812000.00 650000.00 100729000.00 6752299000.00 55009851000.00 495677000.00 62359206000.00 65274000.00 79704000.00 144978000.00 102644996000.00 -160000.00 -321000.00 0.00 0.00 160000.00 321000.00 2478169000.00 0.00 0.00 0.00 -9745535000.00 0.00 -38004000.00 -48882000.00 0.00 66726000.00 0.00 0.00 0.00 54463000.00 0.00 0.00 -9013000.00 89410000.00 25814000.00 0.00 0.00 76829000.00 33317000.00 -34013000.00 0.00 0.00 0.00 131582000.00 0.00 -7072795000.00 -2489341000.00 0.00 2590221000.00 0.00 1007359000.00 0.00 -6086921000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 28371000.00 10984900000.00 12231135000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 109429000.00 0.00 34013000.00 0.00 -1131164000.00 0.00 0.00 138087000.00 0.00 0.00 0.00 0.00 0.00 18561433000.00 8522339000.00 0.00 37906000.00 1247310000.00 8018000.00 0.00 0.00 8883947000.00 1665862000.00 0.00 1665862000.00 3361297000.00 5027159000.00