APTUS2024-10-012024-12-31 APTUS2024-10-012024-12-31 APTUS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member APTUS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member APTUS2024-12-31 APTUS2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543335 APTUS NOTLISTED Aptus Value Housing Finance India Limited Equity 2024-04-01 2025-03-31 2025-01-31 2025-01-17 INR Lakhs Third quarter 2025-01-31 10:30:00 2025-01-31 13:25:00 false Not applicable Single segment Providing long term housing finance and loan against properties 2024-10-01 2024-12-31 Unaudited Consolidated 4334775000.00 0.00 0.00 148941000.00 16735000.00 0.00 0.00 0.00 4500451000.00 146367000.00 4646818000.00 0.00 0.00 0.00 434609000.00 1429133000.00 32805000.00 0.00 0.00 0.00 129127000.00 165818000.00 2191492000.00 2455326000.00 0.00 2455326000.00 573035000.00 -22758000.00 550277000.00 1905049000.00 0.00 0.00 0.00 0.00 1905049000.00 97000.00 1905146000.00 0.00 0.00 0.00 0.00 999628000.00 2 3.82 3.81 0.00 0.00 3.82 3.81 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 IND AS notified under the Companies (Indian Accounting Standards) rules, 2015 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 u/s 133 of the Companies Act, 2013 and other recognised accounting practices generally accepted in India and in compliance with Regulation 33 and 52 of SEBI LODR. The above Statement of unaudited consolidated financial results along with the notes have been reviewed by the Audit Committee at their meeting held on Jan 30, 2025 and approved by the Board of Directors at their meeting held on Jan 31, 2025. The financial results for the quarter ended Dec 31, 2024 have been subjected to a limited review by the statutory of the company. During the quarter ended Dec 31, 2024, 83,458 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 the NHB. The RBI / NHB periodically issues/amends Regulatory Framework 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 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. During the reporting quarter, the company has issued 32500 secured, redeemable, rated, listed, NCD having face value of INR 1,00,000 each aggregating to INR 32500 lakhs on a private placement basis. The listed NCD of the Company aggregating Rs. 81,124.31 Lakhs (including interest accrued) as at December 31, 2024 are secured by way of an exclusive first ranking continuing charge over identified loan receivables of the Company. The total asset cover is more than 100% 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 December 31, 2024. The Company has not transferred or acquired, any stressed loans during the quarter ended December 31, 2024. The comparatives for previous periods have been regrouped/reclassified wherever necessary to conform the current period presentation. These unaudited consolidated financial results are also available on the stock exchange websites www.bseindia.com and www.nseindia.com and on our website www.aptusindia.com. For Aptus Value Housing Finance India Limited M Anandan Executive Chairman DIN: 00033633 Place: Chennai Date: Jan 31, 2025 Single segment 2024-04-01 2024-12-31 Unaudited Consolidated 12196228000.00 0.00 0.00 416742000.00 50748000.00 0.00 0.00 0.00 12663718000.00 384852000.00 13048570000.00 0.00 0.00 0.00 1303580000.00 3907302000.00 87268000.00 0.00 0.00 0.00 260709000.00 450931000.00 6009790000.00 7038780000.00 0.00 7038780000.00 1594812000.00 1760000.00 1596572000.00 5442208000.00 0.00 0.00 0.00 0.00 5442208000.00 418000.00 5442626000.00 0.00 0.00 0.00 0.00 999628000.00 2 40083510000.00 10.90 10.89 0.00 0.00 10.90 10.89 0.02 0.00 0.00 Other Expenses 165818000.00 Other Expenses 450931000.00 0.00 0.00 0.00 0.00 -97000.00 -418000.00 0.00 0.00 97000.00 418000.00