FIVESTAR2023-01-012023-03-31 FIVESTAR2023-01-012023-03-31 FIVESTAR2023-01-012023-03-31in-bse-fin:OneOtherRevenueFromOperations01Member FIVESTAR2023-01-012023-03-31in-bse-fin:FourOtherRevenueFromOperations01Member FIVESTAR2023-01-012023-03-31in-bse-fin:OneOperatingExpenses01Member FIVESTAR2023-01-012023-03-31in-bse-fin:FourOperatingExpenses01Member FIVESTAR2023-03-31 FIVESTAR2023-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543663 FIVESTAR NA Five-Star Business Finance Limited Equity 2022-04-01 2023-03-31 2023-05-09 2023-04-18 INR Lakhs Yearly 2023-05-09 14:30:00 2023-05-09 17:05:00 true Cash Flow Indirect Declaration of unmodified opinion Single segment Financial Services 2023-01-01 2023-03-31 Audited Standalone 4234512000.00 0.00 0.00 87721000.00 35624000.00 0.00 0.00 0.00 35006000.00 4392863000.00 0.00 4392863000.00 0.00 0.00 0.00 958971000.00 774059000.00 48127000.00 0.00 0.00 0.00 73874000.00 295439000.00 2150470000.00 2242393000.00 0.00 2242393000.00 581845000.00 -28287000.00 553558000.00 1688835000.00 0.00 0.00 0.00 0.00 1688835000.00 7385000.00 1696220000.00 0.00 0.00 29136612000000.00 1 5.79 5.73 0.00 0.00 5.79 5.73 1.Five-Star Business Finance Limited (the ''Company'') is a Systemically Important Non-Deposit taking Non-Banking Finance Company (NBFC-ND-SI) registered with the Reserve Bank of India (the ''RBI''). These audited financial results have been prepared in accordance with the Accounting Standards as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India and in terms of Regulation 33 and 52 of the Securities Exchange Board of India (''SEBI'') (Listing Obligations and Disclosure Requirements) Regulations 2015 (as amended). Any application guidance / clarification / directions issued by the Reserve Bank of India are implemented as and when they are issued / become applicable. This statement of audited financial results for the quarter and year ended March 31, 2023 (''Audited Financial Results'') have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on May 08, 2023 and May 09, 2023 respectively. 2.The figures of the last quarter are the balancing figures between audited figures in respect of the full financial year up to March 31, 2023 and the unaudited published year-to-date figures up to December 31, 2022, being the date of the end of the third quarter of the financial year which were subjected to limited review by the statutory auditors of the Company. The figures for the quarter ended March 31, 2022 are the balancing figures between audited figures in respect of the full financial year up to March 31, 2022 and the unaudited published year-to-date figures up to December 31, 2021, being the date of the end of the third quarter of the financial year which were subjected to limited review by the predecessor auditor of the Company. 3.The Company completed an Initial Public Offer (IPO) of 3,35,12,901 equity shares of face value of INR 1 each at an issue price of INR 474 per equity share aggregating INR 1,58,851.15 lakhs, through an offer for sale by selling shareholders. The equity shares of the Company were listed on BSE Limited (BSE) and National Stock Exchange of India Limited (NSE) on November 21, 2022. The funds raised from the IPO were remitted to the Selling Shareholders (net of offer expenses borne by the Selling Shareholders) as the IPO was entirely an offer for sale by the Selling Shareholders. 4.During the year ended March 31, 2023, 23,000 options of Face Value of INR 1 (NIL for the quarter ended March 31, 2023) were exercised by the employees and allotted. The total outstanding employee stock options as on March 31, 2023 is 41,05,130 (39,08,000 as at March 31, 2022). Single segment 2022-04-01 2023-03-31 Audited Standalone 14987837000.00 0.00 0.00 137589000.00 83059000.00 0.00 0.00 0.00 80790000.00 15289275000.00 0.00 15289275000.00 0.00 0.00 0.00 3464266000.00 2662510000.00 173124000.00 0.00 0.00 0.00 201470000.00 740556000.00 7241926000.00 8047349000.00 0.00 8047349000.00 2071540000.00 -59152000.00 2012388000.00 6034961000.00 0.00 0.00 0.00 0.00 6034961000.00 -22101000.00 6012860000.00 0.00 0.00 29136612000000.00 1 20.71 20.49 0.00 0.00 20.71 20.49 Other Income 35006000.00 Other Income 80790000.00 Other expenses 295439000.00 Other expenses 740556000.00 13403580000.00 2405041000.00 34609000.00 0.00 0.00 68221959000.00 1446142000.00 321242000.00 85832573000.00 0.00 19357000.00 533260000.00 356000.00 0.00 154301000.00 0.00 0.00 0.00 9771000.00 478661000.00 1195706000.00 87028279000.00 291366000.00 43103981000.00 43395347000.00 0.00 0.00 0.00 0.00 0.00 200901000.00 5248300000.00 37224491000.00 0.00 0.00 607001000.00 43280693000.00 53985000.00 115817000.00 0.00 182437000.00 352239000.00 87028279000.00 7385000.00 -22101000.00 2662510000.00 0.00 0.00 0.00 -65669000.00 0.00 0.00 -17864889000.00 0.00 70870000.00 0.00 82213000.00 0.00 173124000.00 201470000.00 11408000.00 0.00 115045000.00 0.00 0.00 0.00 14987837000.00 0.00 -83059000.00 0.00 0.00 283000.00 272503000.00 0.00 -29412028000.00 -21364679000.00 0.00 2799140000.00 14950649000.00 2014907000.00 0.00 -11228077000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 178000.00 121340000.00 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 0.00 0.00 0.00 331401000.00 0.00 1407598000.00 0.00 1617837000.00 0.00 0.00 23000.00 0.00 0.00 0.00 0.00 0.00 31035620000.00 14078136000.00 0.00 77850000.00 0.00 0.00 0.00 2535000.00 16882192000.00 7271952000.00 0.00 7271952000.00 6131628000.00 13403580000.00