APTUS2021-07-012021-09-30in-bse-fin:OneOperatingExpenses01Member APTUS2021-07-012021-09-30in-bse-fin:FourOperatingExpenses01Member APTUS2021-07-012021-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member APTUS2021-07-012021-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares APTUS 2021-04-01 2022-03-31 2021-10-19 INR Lakhs Half yearly true Cash Flow Indirect Single segment Providing Long-term Housing Finance, Loan against properties & Refinance Loans 2021-07-01 2021-09-30 Unaudited Consolidated 1916949000.00 0.00 0.00 43314000.00 7152000.00 0.00 0.00 0.00 1967415000.00 64959000.00 2032374000.00 0.00 0.00 0.00 238469000.00 552485000.00 15434000.00 0.00 0.00 0.00 74600000.00 57485000.00 938473000.00 1093901000.00 0.00 1093901000.00 283783000.00 -42472000.00 241311000.00 852590000.00 0.00 0.00 0.00 0.00 852590000.00 -358000.00 852232000.00 0.00 0.00 991161000.00 2 1.75 1.73 0.00 0.00 1.75 1.73 0.01 0.00 0.00 1. Further to the Initial Public Offering (“IPO”) more fully discussed in note 4 below, the Statement of Standalone Unaudited Financial Results of Aptus Value Housing Finance India Limited (the Company) has been drawn up for the first time in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (“SEBI LODR”), for the quarter and six-months period ended September 30, 2021(“Standalone Unaudited Financial Results”); have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on October 29, 2021 and have been subjected to a limited review by the statutory auditors of the Company. 2. The comparative figures for the quarter ended June 30, 2021 and September 30, 2020 included in these Standalone Unaudited Financial Results have been neither reviewed nor audited by the statutory auditors of the Company. Management of the Company has taken necessary care and diligence to ensure that the financial results for such periods are fairly stated. 3. The Standalone Unaudited Financial Results of the Company have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and in terms of Regulation 33 and 52(2) of the SEBI LODR. 4. The Company is engaged primarily in the business of housing finance which is also viewed and monitored by the Chief Operating Decision Maker as a single business segment for the purpose of making decisions about resource allocation and performance assessment. Accordingly, there are no separate reportable segments as per Ind-AS 108 – Operating Segment. For full notes, please refer to the Unaudited Financial Results submitted by the Company to the stock exchanges. Single segment 2021-04-01 2021-09-30 Unaudited Consolidated 3702850000.00 0.00 0.00 70137000.00 14686000.00 0.00 0.00 0.00 3787673000.00 103535000.00 3891208000.00 0.00 0.00 0.00 448179000.00 1107535000.00 29801000.00 0.00 0.00 0.00 146321000.00 114018000.00 1845854000.00 2045354000.00 0.00 2045354000.00 514310000.00 -56929000.00 457381000.00 1587973000.00 0.00 0.00 0.00 0.00 1587973000.00 -639000.00 1587334000.00 0.00 0.00 991161000.00 2 3.28 3.25 0.00 0.00 3.28 3.25 0.01 0.00 0.00 Other expenses 57485000.00 Other expenses 114018000.00 0.00 0.00 0.00 43790296000.00 202208000.00 168760000.00 51345274000.00 0.00 19432000.00 334670000.00 0.00 0.00 0.00 16576000.00 0.00 0.00 4203200000.00 19737238000.00 0.00 0.00 451955000.00 24408969000.00 39702000.00 85983000.00 245260000.00 -358000.00 -639000.00 1107535000.00 0.00 0.00 0.00 0.00 0.00 -4038610000.00 -56592000.00 0.00 -2260000.00 0.00 0.00 0.00 29801000.00 146321000.00 5825000.00 0.00 254502000.00 59307000.00 0.00 0.00 65300000.00 43770000.00 -14686000.00 0.00 0.00 0.00 0.00 0.00 -2530387000.00 -485033000.00 0.00 0.00 0.00 439224000.00 -1084090000.00 -2008347000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -8317000.00 0.00 3570030000.00 3244716000.00 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 14686000.00 65300000.00 0.00 -1510099000.00 0.00 -1113116000.00 0.00 0.00 5787544000.00 0.00 0.00 0.00 0.00 0.00 4050000000.00 5209995000.00 0.00 19978000.00 0.00 2754000.00 0.00 -187449000.00 4417368000.00 1295905000.00 0.00 1295905000.00 4227399000.00 5523304000.00