HOMEFIRST2023-04-012023-06-30 HOMEFIRST2023-04-012023-06-30in-bse-fin:OneOtherRevenueFromOperations01Member HOMEFIRST2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member HOMEFIRST2023-06-30 HOMEFIRST2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543259 HOMEFIRST NOTLISTED Home First Finance Company India Limited Equity 2023-04-01 2024-03-31 2023-07-27 2023-07-20 INR Millions First quarter 2023-07-27 14:00:00 2023-07-27 16:05:00 false Not applicable Single segment Housing Finance Company 2023-04-01 2023-06-30 Unaudited Standalone 2313430000.00 0.00 0.00 22730000.00 71810000.00 125710000.00 0.00 0.00 16790000.00 2550470000.00 47600000.00 2598070000.00 0.00 0.00 0.00 359050000.00 1067730000.00 26460000.00 0.00 0.00 0.00 76860000.00 167670000.00 1697770000.00 900300000.00 0.00 900300000.00 202860000.00 6220000.00 209080000.00 691220000.00 0.00 0.00 0.00 0.00 691220000.00 -350000.00 690870000.00 0.00 0.00 176220000.00 2 7.85 7.61 0.00 0.00 7.85 7.61 0.03 1. The financial results of the Company have been prepared by the management in accordance with the recognition and measurement principles, laid down under Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 and Regulation 52 read with Regulation 63(2) of the SEBI (Listing and Disclosure Requirements) Regulations, 2015 (as amended). 2. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 27 July 2023 and have been subjected to limited review by the statutory auditors. 3. During the quarter ended 30 June 2023, 91,327 equity shares have been alloted to employees who have exercised their options under the approved employee stock option schemes. 4. The Company’s main business is financing by way of loans towards affordable housing segment in India. All other activities of the Company revolve around the main business. As such, there are no separate reportable segments, as per the Indian Accounting Standard (Ind AS) 108 on ‘Segment Reporting’. 5. Disclosures pursuant to Master Direction – Reserve Bank of India (Transfer of Loan Exposures) Directions, 2021 dated 24 September 2021: a. Details of transfer through direct assignment in respect of loans not in default as per the table mentioned in financial results b. The Company has not acquired any loan not in default during the quarter ended 30 June 2023. c. The Company has not transferred or acquired any stressed loan during the quarter ended 30 June 2023. 6. Disclosures in compliance with Regulation 52(4) of SEBI (Listing Obligations and Disclosure requirements) Regulations, 2015 for the quarter ended 30 June 2023 are attached as Annexure A. 7. The figures for the last quarter of the previous financial year are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the end of third quarter of the previous financial year which were subjected to limited review by statutory auditors. 8. Figures of previous periods/year have been regrouped and/ or reclassified wherever considered necessary. Other Operating Income 16790000.00 Other expenses 167670000.00 0.00 0.00 0.00 0.00 Remeasurement of defined benefit plans -470000.00 -470000.00 -120000.00 0.00 -350000.00