BAIDFIN2024-10-012024-12-31 BAIDFIN2024-10-012024-12-31 BAIDFIN2024-10-012024-12-31in-bse-fin:OneOtherRevenueFromOperations01Member BAIDFIN2024-10-012024-12-31in-bse-fin:FourOtherRevenueFromOperations01Member BAIDFIN2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member BAIDFIN2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member BAIDFIN2024-12-31 BAIDFIN2024-12-31 BAIDFIN2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member BAIDFIN2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 511724 BAIDFIN NOTLISTED Baid Finserv Limited Equity 2024-04-01 2025-03-31 2025-02-11 2025-02-03 INR Lakhs Third quarter 2025-02-11 16:00:00 2025-02-11 18:00:00 false Not applicable Single segment The Company's main business is of providing Car Loans, Commercial Vehicle Loans (new & used), MSME Loans, Loan Against Property and other asset backed loans. All other activities of the Company revolve around its main business. As such, there are no separate reportable operating segments as per IND AS 108- Operating Segments. 2024-10-01 2024-12-31 Unaudited Standalone 186124000.00 0.00 63000.00 6710000.00 0.00 0.00 20518000.00 0.00 0.00 213415000.00 109000.00 213524000.00 0.00 0.00 21462000.00 27405000.00 72567000.00 1687000.00 7517000.00 0.00 0.00 1512000.00 18155000.00 150305000.00 63219000.00 0.00 63219000.00 15912000.00 0.00 15912000.00 47307000.00 0.00 0.00 0.00 0.00 47307000.00 0.00 47307000.00 0.00 0.00 240137000.00 2 0.39 0.69 0.00 0.00 0.39 0.69 0.01 0.01 0.02 1. The above Un-audited Financial Results of the Company have been prepared in accordance with Indian Accounting Standards ('Ind AS') notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) Rules, 2016, prescribed under Section 133 of the Companies Act 2013 ('the Act') read with relevant rules issued thereunder and the other accounting principles generally accepted in India. Any application guidance/ clarifications/directions issued by the Reserve Bank of India, Ministry of Corporate Affairs or other regulators are implemented as and when they are issued/ applicable. 2. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on February 11, 2025. 3. The Statutory Auditors of the Company have carried out Limited Review of the above results for the quarter and nine months ended on December 31, 2024 in compliance with Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. 4. The Reserve Bank of India has issued the Scale Based Regulation (SBR): A Revised Regulatory Framework for NBFCs (the “framework) vide circular No. RBI/2021-22/112D0R.CRE.REC.N0.60/03.10.001/2021-22 0n October 22, 2021 read with Master Direction — Reserve Bank of India (Non-Banking Financial Company — Scale Based Regulation) Directions, 2023 circular no. RBI/DoR/2023-24/106 DoR.FIN.REC.N0.45/03.10.119/2023-24. The Framework categorizes NBFCs in Base layer (NBFC-BL), Middle Layer (NBFC-ML), UpperLaver,( NBFC-UL) and Top Layer (NBFC-TL). The Company is classified under Base Layer pursuant to the framework. 5. The EPS has been computed in accordance with the Indian Accounting Standard. 6. Provision for income-tax has been made in accordance with the Ind AS-12. 7. The Company's main business is providing Car Loans, Commercial Vehicle Loans (new and used), MSME Loans, Loan Against Property and other asset backed loans. All other activities of the Company revolve around its main business. As such, there are no separate reportable operating segments as per IND AS 108- Operating Segments. 8. In terms of Requirement as per RBI notification no RBI/2019-20/170 DOR(NBFC).CC.PD.NO.109/22.10.106/2019-20 dated March 13, 2020 on implementation of Indian Accounting Standards, Non Banking Financial Companies (NBFCs) are required to create an impairment reserve for any shortfall in impairment allowances under IND AS-109 made by the Company exceeds the total provision required under IRACP (including Standard Asset provisioning) as at December 31, 2024 and accordingly no amount is required to be transferred to impairment reserve. 9.Disclosure pursuant to Master Direction-Reserve Bank of India (Transfer of Loan Exposures) Directions, 2021 issued by the Reserve Bank of India vide Notification No. RBI/DOR/2021-22/86. DOR.STR.REC.51/21.04.048/2021-22 dated September 24, 2021: a) The company has not transferred and acquired any stressed assets through assignment during nine months ended on December 31, 2024. b) The Company has not transferred and acquired any loans (not in default) through assignment during nine months ended on December 31, 2024. 10. The Company does not have any subsidiary/associate/joint venture company{ies), as on December 31, 2024. 11. Previous year/period figures have been regrouped/rearranged/reclassified, wherever considered necessary, to make them comparable. 12. The above financial results are available on the website of Stock Exchanges i.e. National Stock Exchange of India Limited at www.nseindia.com and BSE Limited. Single segment 2024-04-01 2024-12-31 Unaudited Standalone 494864000.00 52000.00 189000.00 18837000.00 0.00 0.00 84398000.00 0.00 333000.00 598673000.00 5424000.00 604097000.00 0.00 0.00 84346000.00 71356000.00 219985000.00 5423000.00 21352000.00 0.00 0.00 11947000.00 58893000.00 473302000.00 130795000.00 0.00 130795000.00 32723000.00 0.00 32723000.00 98072000.00 0.00 0.00 0.00 0.00 98072000.00 0.00 98072000.00 0.00 0.00 240137000.00 2 0.82 0.82 0.00 0.00 0.82 0.82 0.01 0.01 0.02 Other Operating Revenue 0.00 Other Operating Revenue 333000.00 Other expenses 18155000.00 Other expenses 58893000.00 0.00 0.00 0.00 0.00 Fair value changes on equity instruments through other comprehensive income 0.00 Fair value changes on equity instruments through other comprehensive income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00