APTUS2023-01-012023-03-31 APTUS2023-01-012023-03-31 APTUS2023-01-012023-03-31in-bse-fin:OneOperatingExpenses01Member APTUS2023-01-012023-03-31in-bse-fin:FourOperatingExpenses01Member APTUS2023-03-31 APTUS2023-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543335 APTUS NOTLISTED Aptus Value Housing Finance India Limited Equity 2022-04-01 2023-03-31 2023-05-04 2023-04-24 INR Lakhs Yearly 2023-05-04 11:00:00 2023-05-04 18:45:00 true Cash Flow Indirect Declaration of unmodified opinion Single segment Providing Long-term Housing Finance, Loan against properties & Refinance Loans 2023-01-01 2023-03-31 Audited Standalone 2474111000.00 0.00 0.00 58403000.00 6728000.00 0.00 0.00 0.00 2539242000.00 63581000.00 2602823000.00 0.00 0.00 0.00 306627000.00 699728000.00 15059000.00 0.00 0.00 0.00 96703000.00 74881000.00 1192998000.00 1409825000.00 0.00 1409825000.00 320520000.00 -5689000.00 314831000.00 1094994000.00 0.00 0.00 0.00 0.00 1094994000.00 -1066000.00 1093928000.00 0.00 0.00 996061000.00 2 2.20 2.20 0.00 0.00 2.20 2.20 0.01 0.00 0.00 1. The above Standalone Audited Financial Results and the notes of Aptus Value Housing Finance India Limited (the Company) have 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 Requirement) Regulations, 2015 (as amended) (“SEBI LODR”). 2. The above Financial results along with the notes have been reviewed by the Audit Committee at their meeting held on May 03, 2023 and approved by the Board of Directors at their meeting held on May 04, 2023. The Financial Results for the quarter ended and year ended March 31, 2023 have been audited by M/s. T R Chadha & Co LLP, Chartered accountants, statutory auditors of the company. The report thereon is Unmodified. 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. The RBI / NHB periodically issues/amends directions, regulations and/or guidelines (collectively 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. 4. The Board of Directors at their meeting held on 04 May 2023 have considered and approved distribution of dividend of Rs 2 per equity share (FV of Rs 2 per equity share) for the year ended 31st March 2023. This is in addition to the interim dividend of Rs 2 per equity share declared by the company on 28 November 2022. 5. 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. 6. The Company has evaluated the impact of COVID-19 on the business and operations of the Company as at March 31, 2023 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. Single segment 2022-04-01 2023-03-31 Audited Standalone 8991591000.00 0.00 0.00 214298000.00 81602000.00 0.00 0.00 0.00 9287491000.00 307905000.00 9595396000.00 0.00 0.00 0.00 1082223000.00 2422830000.00 72130000.00 0.00 0.00 0.00 281767000.00 266101000.00 4125051000.00 5470345000.00 0.00 5470345000.00 1188198000.00 36281000.00 1224479000.00 4245866000.00 0.00 0.00 0.00 0.00 4245866000.00 -1188000.00 4244678000.00 0.00 0.00 996061000.00 2 8.53 8.51 0.00 0.00 8.53 8.51 0.01 0.00 0.00 Other Expenses 74881000.00 Other Expenses 266101000.00 3479398000.00 822676000.00 0.00 0.00 0.00 59282748000.00 2053347000.00 244480000.00 65882649000.00 0.00 43473000.00 168795000.00 0.00 0.00 37129000.00 0.00 8407000.00 0.00 0.00 147274000.00 405078000.00 66287727000.00 996061000.00 30110302000.00 31106363000.00 0.00 0.00 0.00 170430000.00 0.00 0.00 3827267000.00 30883558000.00 0.00 0.00 208343000.00 35089598000.00 0.00 45789000.00 0.00 45977000.00 91766000.00 66287727000.00 1425000.00 1588000.00 -359000.00 -400000.00 -1066000.00 -1188000.00 2422830000.00 0.00 -15466562000.00 0.00 -50057000.00 -8884000.00 0.00 0.00 0.00 121006000.00 -110151000.00 3893000.00 7541000.00 0.00 281767000.00 0.00 0.00 0.00 0.00 0.00 0.00 262567000.00 0.00 0.00 0.00 0.00 0.00 117986000.00 0.00 -12943198000.00 -7472853000.00 0.00 2454693000.00 -98705000.00 0.00 -1266079000.00 -11292330000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -30140000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 512130000.00 0.00 -408414000.00 0.00 0.00 0.00 0.00 0.00 81602000.00 200465000.00 0.00 0.00 0.00 355643000.00 0.00 0.00 152860000.00 0.00 0.00 0.00 0.00 0.00 17990000000.00 6636511000.00 0.00 0.00 995986000.00 55508000.00 0.00 0.00 10454855000.00 -481832000.00 0.00 -481832000.00 3961230000.00 3479399000.00