5433352022-07-012022-09-305433352022-09-305433352022-03-315433352022-04-012022-09-305433352022-07-012022-09-30in-bse-fin:OtherExpenses1Member5433352022-04-012022-09-30in-bse-fin:OtherExpenses1Member5433352022-07-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15433352022-04-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543335APTUSNOTLISTEDINE852O01025Aptus Value Housing Finance India LimitedEquity2022-04-012023-03-312022-11-082022-10-28INRLakhsHalf yearlySingle segmentProviding Long-term Housing Finance, Loan against properties & Refinance Loans2022-11-0810:30:002022-11-0815:10:00trueCash Flow IndirectNot applicable2022-07-012022-09-30UnauditedStandalone218399200000515330004162500000022771500009270100023698510000003024911005774550002307120000059070000664530001028540300134131070001341310700278034600-4585000273449600106786110000001067861100-1200010678491000099598600022.1482.14002.1482.14001. The above Statement of Standalone unaudited Financial Results and the notes of Aptus Value Housing Finance India Limited (the "Company") has been drawn up in accordance with Indian Accounting Standards (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 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 (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (“SEBI LODR”). <BR> <BR> 2. The above Statement of Standalone unaudited Financial Results along with the notes have been reviewed by the Audit Committee at their meeting held on Nov 07, 2022 and approved by the Board of Directors at their meeting held on Nov 08, 2022. The financial results for the quarter ended and half year ended September 30, 2022 have been subjected to a limited review by the statutory auditors (T R Chadha & Co. LLP, Chartered Accountants) of the company. The Financial results for the quarter and half year ended September 30, 2021 were reviewed by previous statutory auditors M/s. S.R Batiboi & Associates LLP. <BR> <BR> 3. Aptus Value Housing Finance India Limited (“the Company”) is a Housing Finance Company registered with National Housing Bank (NHB). The Company is regulated by the Reserve Bank of India (RBI) and supervised by NHB. <BR> <BR> 4. During the half year ended September 30, 2022, the Company has allotted 10,74,656 equity shares to employees who have exercised their options under the ESOP scheme 2021. <BR> <BR> 5. 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: <BR> (Rs. in Lakhs) <BR> 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 of 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 <BR> (A) (B) (C) (D) <BR> Personal Loans 2,860.06 462.01 - 131.35 2,266.70 <BR> Corporate persons - - - - <BR> of which MSMEs - - - - <BR> Others 1,818.65 391.75 - 133.28 1,293.63 <BR> Total 4,678.71 853.76 - 264.63 3,560.33 <BR> <BR> 6. Pursuant to the RBI circular dated 12 November 2021 - "Prudential norms on Income Recognition, Asset Classification and Provisioning (IRACP) pertaining to Advances - Clarifications'', the Company changed its NPA definition to comply with the norms/ changes for regulatory reporting, as applicable. This has resulted in classification of loans amounting to Rs. 1082.60 lacs as additional non-performing assets (Gross Stage 3) as at 30 September 2022. However, the said change does not have a material impact on the financial results for the half year ended 30 September 2022. On 15 February 2022, the RBI allowed deferment pertaining to the up gradation of Non Performing accounts till 30 September 2022. However, the Company has not opted for such deferment and continues to align Stage 3 definition to revised NPA definition. <BR> <BR> 7. The Company 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. <BR> <BR> 8. The Company has evaluated the impact of COVID-19 on the business and operations of the Company as at September 30, 2022 and is of the view that it does not have any material impact on the financial results of the Company on the basis of the facts and events up to the date of approval of these financial statements/results. However, in view of the dynamic nature of the pandemic, the Company will continue to monitor future events / developments that may result in an adverse effect on the business and operations of the Company. <BR> <BR> 9. The listed Non-Convertible Debentures of the Company aggregating Rs. 27,836.27 Lakhs as at September 30, 2022 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. <BR> <BR> 10. The date on which the Code on Social Security, 2020 (the "Code') 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. <BR> <BR> 11. Disclosure pursuant to RBI notification dated September 24, 2021 on “Transfer of Loan Exposures” are given below: <BR> (a) The Company has not transferred or acquired, any loans not in default during the quarter ended & half year ended September 30, 2022. <BR> (b) The Company has not transferred or acquired, any stressed loans during the quarter ended & half year ended September 30, 2022. <BR> <BR> 12. Disclosures in compliance with Regulation 52 (4) of the SEBI (Listing Obligations and Disclosure Requirements) regulations 2015, as amended, for the quarter ended September 30, 2022 is attached as Annexure I. <BR> <BR> 13. Disclosures in compliance with Regulation 54(3) of the SEBI (Listing Obligations and Disclosure Requirements) regulations 2015, as amended, for the quarter ended September 30, 2022 is attached as Annexure II. <BR> <BR> 14. The comparatives for previous periods have been regrouped/reclassified wherever necessary to conform the current period presentation. <BR> <BR> <BR> <BR> 15. These Standalone Unaudited Financial Results are also available on the stock exchange websites www.bseindia.com and www.nseindia.com and on our website www.aptusindia.com <BR> <BR> <BR> <BR> For Aptus Value Housing Finance India Limited <BR> M Anandan <BR> Chairman & Managing Director <BR> DIN: 00033633 <BR> Place: Chennai <BR> Date: Nov 08, 2022 <BR> 2022-04-012022-09-30UnauditedStandalone41423520000010028600054762000000429740000016766700044650670000004968880001035969000396450000001269240001288300001828256000263681100002636811000562609000-12955000549654000208715700000002087157000-8200020870750000099598600024.24.18004.24.1800Other expenses66453000Other expenses12883000071898290001621280000005115236300048826050001395730000021765800000369860000106810000905400002654200063908905000995986000289151920002991117800029911178000000950160000038394370002966237800007206100014942100049860000419610000875930003399772700063908905000Remeasurement of gain /loss-15000-15000Remeasurement of gain /loss-109000-109000-3000-2700000-12000-8200010359690000000-717436300049300000-193930000455920000396450000012692400015440000-692900004915800000795690001753800054762000000-28110000-5924994000-32881830000-54716400000-2292135000-5033154000000000000186550004170800083017090005982282000000000000000000705500000197924000-202790000000147608000000001275000000025850700000264000000-3514000001028965200032285980000322859800039612300007189828000