APTUS2022-10-012022-12-31in-bse-fin:OneOperatingExpenses01Member APTUS2022-10-012022-12-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares APTUS 2022-04-01 2023-03-31 2023-01-23 INR Lakhs Third quarter false Single segment Providing Long-term Housing Finance, Loan against properties & Refinance Loans 2022-10-01 2022-12-31 Unaudited Standalone 2375128000.00 0.00 0.00 55609000.00 20112000.00 0.00 0.00 0.00 0.00 2450849000.00 76657000.00 2527506000.00 0.00 0.00 0.00 278708000.00 687133000.00 17426000.00 0.00 0.00 0.00 58140000.00 62390000.00 1103796000.00 1423710000.00 0.00 1423710000.00 305069000.00 54925000.00 359994000.00 1063716000.00 0.00 0.00 0.00 0.00 1063716000.00 -41000.00 1063675000.00 0.00 0.00 995986000.00 2 2.14 2.13 0.00 0.00 2.14 2.13 0.01 0.00 0.00 The above 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”). The above Financial results along with the notes have been reviewed by the Audit Committee at their meeting held on Feb 01, 2023 and approved by the Board of Directors at their meeting held on Feb 02, 2023 The financial results for the quarter ended and nine months ended December 31, 2022 have been subjected to a limited review by the statutory auditors of the company. 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. The Board of Directors had declared an Interim Dividend of Rs.2 per share for equity share of face value of Rs.2 each at their meeting held on November 28, 2022 and the dividend has been paid to shareholder’s in the same period.. Accordingly, there are no separate reportable segments as per Ind-AS 108 - Operating Segments. The listed Non-Convertible Debentures of the Company aggregating Rs. 27,594.74 Lakhs as at December 31, 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. 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. 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 & nine months ended December 31, 2022. The Company has not transferred or acquired, any stressed loans during the quarter ended & nine months ended December 31, 2022. Disclosures in compliance with Regulation 52 (4) & 53(4) of the SEBI (Listing Obligations and Disclosure Requirements) regulations 2015, as amended, for the quarter ended December 31, 2022 is attached as Annexure . The comparatives for previous periods have been regrouped/reclassified wherever necessary to conform the current period presentation 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 Single segment 2022-04-01 2022-12-31 Unaudited Standalone 6517480000.00 0.00 0.00 155895000.00 74874000.00 0.00 0.00 0.00 0.00 6748249000.00 244324000.00 6992573000.00 0.00 0.00 0.00 775596000.00 1723102000.00 57071000.00 0.00 0.00 0.00 185064000.00 191220000.00 2932052000.00 4060521000.00 0.00 4060521000.00 867678000.00 41970000.00 909648000.00 3150873000.00 0.00 0.00 0.00 0.00 3150873000.00 -122000.00 3150750000.00 0.00 0.00 995986000.00 2 6.33 6.31 0.00 0.00 6.33 6.31 0.01 0.00 0.00 Other expenses 62390000.00 Other expenses 191220000.00 0.00 0.00 0.00 0.00 -41000.00 -122000.00