Abans Financial Services Limited (Formerly known as Abans Holdings Limited) — Reporting period: Quarter and year ended March 31, 2026 (audited); comparative quarters ended March 31, 2025 (audited) and December 31, 2025 (unaudited)
Abans Financial Services Limited — Audited Standalone Financial Results for the quarter and year ended March 31, 2026 (Rs. in lakhs – except per share data)
| Particulars | For the Quarter ended March 31, 2026 (Refer note 7) | For the Quarter ended December 31, 2025 (Unaudited) | For the Quarter ended March 31, 2025 (Refer note 7) | For the Year ended March 31, 2026 (Audited) | For the Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| Income | |||||
| Revenue from operations | 303.16 | 876.52 | 763.48 | 1,388.37 | 3,074.79 |
| Other income | 2.67 | 1.22 | 0.86 | 2.90 | 0.86 |
| Total Income – A | 305.83 | 877.74 | 764.34 | 1,391.27 | 3,075.65 |
| Expenses | |||||
| Employee benefits expenses | 116.28 | 144.59 | 218.47 | 689.57 | 862.07 |
| Finance cost | 0.80 | 1.07 | – | 3.05 | – |
| Depreciation and amortisation expense | 3.16 | 2.25 | 0.46 | 9.30 | 0.46 |
| Other expenses | 63.38 | 46.16 | 48.16 | 207.56 | 206.55 |
| Total Expenses – B | 183.62 | 194.07 | 267.09 | 909.48 | 1,069.08 |
| Profit/(loss) before exceptional items and tax (A-B) | 122.21 | 683.67 | 497.25 | 481.79 | 2,006.57 |
| Exceptional income/(expense) | – | – | – | – | – |
| Profit/(loss) before tax | 122.21 | 683.67 | 497.25 | 481.79 | 2,006.57 |
| Less – tax expense : | |||||
| Current tax (Including earlier year) – Refer note 4 | 2.00 | – | 118.63 | 2.00 | 244.84 |
| Deferred tax | 0.64 | 91.34 | 3.71 | 15.89 | 264.63 |
| Profit/(loss) after tax | 119.57 | 592.33 | 374.91 | 463.90 | 1,497.10 |
| Other comprehensive income/(loss) | |||||
| (A) Items that will not be reclassified to profit or loss | |||||
| Remeasurement gain/(loss) on defined benefit plan | (0.56) | – | (0.96) | (0.56) | (0.96) |
| Tax relating to items that will not be reclassified to profit or loss | 0.14 | – | 0.24 | 0.14 | 0.24 |
| (B) Items that will be reclassified to profit or loss | |||||
| Foreign currency translation of financial statements of branch | 23.59 | 18.22 | (0.03) | 42.47 | (0.03) |
| Tax relating to items that will be reclassified to profit or loss | (5.94) | (4.58) | 0.01 | (10.69) | 0.01 |
| Other comprehensive income / (loss) for the year/period, net of tax | 17.23 | 13.64 | (0.74) | 31.36 | (0.74) |
| Total comprehensive income/(loss) for the year / period | 136.80 | 605.97 | 374.17 | 495.26 | 1,496.36 |
| Earnings per equity share of face value of Rs 2/- each (not annualised for the quarter) | |||||
| Basic | 0.24 | 1.17 | 0.74 | 0.92 | 2.97 |
| Diluted | 0.24 | 1.17 | 0.74 | 0.92 | 2.96 |
| Paid up equity share capital (equity shares of Rs.2/- each) | |||||
| Paid up equity share capital | 1,013.18 | 1,013.18 | 1,011.52 | 1,013.18 | 1,011.52 |
| Other equity excluding revaluation reserve | |||||
| Other equity excluding revaluation reserve | 16,097.63 | – | – | 16,097.63 | 14,469.61 |
Abans Financial Services Limited — Audited Standalone Financial Results – Statement of Assets & Liabilities (Rs. in lakhs)
| Particulars | As on March 31, 2026 (Audited) | As on March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-Current Assets | ||
| Property, plant and equipment | 29.85 | 13.00 |
| Right to use asset | 29.55 | – |
| Financial assets | ||
| – Investments | 13,990.39 | 9,773.31 |
| – Other financial assets | 2.29 | – |
| Deferred tax assets (net) | 0.50 | 26.94 |
| Other non current assets | 3.01 | – |
| 14,055.59 | 9,813.25 | |
| Current Assets | ||
| Financial assets | ||
| – Trade receivables | 155.90 | 2,291.37 |
| – Cash and cash equivalents | 306.83 | 21.22 |
| – Other bank balance | 505.00 | – |
| – Investments | 1,895.09 | 3,132.39 |
| – Other financial assets | 220.77 | 167.34 |
| Current tax assets (net) | 28.76 | 50.85 |
| Other current assets | 39.29 | 41.35 |
| 3,151.64 | 5,704.52 | |
| Total Assets | 17,207.23 | 15,517.77 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity share capital | 1,013.18 | 1,011.52 |
| Other equity | 16,097.63 | 14,469.61 |
| 17,110.81 | 15,481.13 | |
| Liabilities | ||
| Non-Current Liabilities | ||
| Financial liabilities | ||
| – Lease liabilities | 25.55 | – |
| Provisions | 15.76 | 6.38 |
| 41.31 | 6.38 | |
| Current Liabilities | ||
| Financial liabilities | ||
| – Trade payables | – | 12.24 |
| – Other financial liabilities | 43.74 | 8.25 |
| – Lease liabilities | 2.34 | – |
| Provisions | 1.21 | 7.52 |
| Other current liabilities | 7.82 | 2.25 |
| 55.11 | 30.26 | |
| Total Equity and Liabilities | 17,207.23 | 15,517.77 |
Abans Financial Services Limited — Audited Standalone Financial Results – Cash Flow Statements (Rs in lakhs)
| Particulars | For the Year ended March 31, 2026 (Audited) | For the Year ended March 31, 2025 (Audited) |
|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Profit/(loss) before tax as per statement of profit and loss | 481.79 | 2,006.57 |
| Adjustment for: | ||
| – Share based payment expenses | 478.62 | 786.35 |
| – Depreciation and amortisation | 9.30 | 0.46 |
| – Balances written off | 0.28 | 0.02 |
| – Net gain on fair value changes | (25.34) | (16.13) |
| – Impairment on investment | 1.22 | 33.19 |
| – Employee defined benefit plan expenses | 9.42 | 3.17 |
| – Interest income | (19.87) | (145.35) |
| Operating profit before working capital changes | 935.42 | 2,668.28 |
| Adjusted for: | ||
| – (Increase)/Decrease in receivables | 2,247.36 | (1,049.88) |
| – Increase/(Decrease) in payables | 49.89 | 27.01 |
| Cash generated from operations | 3,232.67 | 1,645.41 |
| Taxes refund / (paid) – (net) | 20.09 | (270.85) |
| Net cash from/(used in) operating activities (A) | 3,252.76 | 1,374.56 |
| CASH FLOW FROM INVESTING ACTIVITIES: | ||
| Purchase of property, plant and equipment | (55.70) | (13.46) |
| Proceeds from / (purchase) of investments | (2,955.65) | (1,384.94) |
| Net cash from investing activities (B) | (3,011.35) | (1,398.40) |
| CASH FLOW FROM FINANCING ACTIVITIES: | ||
| Proceeds from issue of equity shares – ESOP | 1.65 | 8.60 |
| Share application money received on conversion of options – ESOP | 0.08 | – |
| Net cash from financing activities (C) | 1.73 | 8.60 |
| Net cash and cash equivalents (A + B + C) | 243.14 | (15.24) |
| Cash and cash equivalents at beginning of the period | 21.22 | 36.49 |
| Foreign currency translation of financial statements of branch | 42.47 | (0.03) |
| Cash and cash equivalents at end of the period | 306.83 | 21.22 |
Abans Financial Services Limited — Audited Consolidated Financial Results for the quarter and year ended March 31, 2026 (Rs. in lakhs – except per share data)
| Particulars | For the Quarter ended March 31, 2026 (Refer note 9) | For the Quarter ended December 31, 2025 (Unaudited) | For the Quarter ended March 31, 2025 (Refer note 9) | For the Year ended March 31, 2026 (Audited) | For the Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| Income | |||||
| Revenue from operations | 870,828.30 | 649,461.44 | 106,316.20 | 2,387,357.37 | 328,068.17 |
| Other income | 93.06 | 139.52 | 120.71 | 558.34 | 246.14 |
| Total income – A | 870,921.36 | 649,600.96 | 106,436.91 | 2,387,915.71 | 328,314.31 |
| Expenses | |||||
| Purchase of stock in trade / cost of materials consumed | 862,622.00 | 631,372.68 | 100,104.83 | 2,352,900.61 | 294,986.67 |
| Changes in inventories of finished goods, stock in trade & work in progress | 605.29 | 3,821.91 | (1,977.20) | 1,993.41 | 3,578.59 |
| Employee benefits expense | 1,330.56 | 1,416.65 | 1,571.99 | 5,615.29 | 5,220.69 |
| Finance costs | 1,164.91 | 893.60 | 1,530.30 | 4,136.09 | 5,842.34 |
| Depreciation and amortisation expense | 70.10 | 44.25 | 32.74 | 182.72 | 114.82 |
| Other expenses (refer note no. 7) | 4,710.70 | 8,468.62 | 1,864.51 | 11,018.09 | 5,336.10 |
| Total expenses – B | 870,503.56 | 646,017.71 | 103,127.17 | 2,375,846.21 | 315,079.21 |
| Profit/(loss) before exceptional items and tax (A-B) | 417.80 | 3,583.25 | 3,309.74 | 12,069.50 | 13,235.10 |
| Exceptional income/(expense) | – | – | – | – | – |
| Profit/(loss) before tax | 417.80 | 3,583.25 | 3,309.74 | 12,069.50 | 13,235.10 |
| Less – tax expense : | |||||
| Current tax (Including earlier year) | (1,782.99) | 357.78 | 776.59 | 477.17 | 2,262.70 |
| Deferred tax | 2,569.85 | (205.56) | (466.43) | 1,076.47 | 121.34 |
| Profit/(loss) after tax | (369.06) | 3,431.03 | 2,999.58 | 10,515.86 | 10,851.06 |
| Other comprehensive income/(loss) for the period / year, net of tax | 2,972.96 | 732.78 | (663.79) | 6,276.70 | 963.26 |
| Total comprehensive income/(loss) for the period / year | 2,603.90 | 4,163.81 | 2,335.79 | 16,792.56 | 11,814.32 |
| Net profit/(loss) attributable to: Owners of the company | (387.48) | 3,205.62 | 2,835.35 | 9,631.91 | 10,191.16 |
| Net profit/(loss) attributable to: Non controlling interest | 18.42 | 225.41 | 164.23 | 883.95 | 659.90 |
| Other comprehensive income/(loss) attributable to: Owners of the company | 2,741.16 | 672.32 | (646.52) | 5,795.80 | 847.66 |
| Other comprehensive income/(loss) attributable to: Non controlling interest | 231.80 | 60.46 | (17.27) | 480.90 | 115.60 |
| Total comprehensive income/(loss) attributable to: Owners of the company | 2,353.68 | 3,877.94 | 2,188.82 | 15,427.71 | 11,038.82 |
| Total comprehensive income/(loss) attributable to: Non controlling interest | 250.22 | 285.87 | 146.97 | 1,364.85 | 775.50 |
| Earnings per equity share of face value of Rs. 2/- each (not annualised for the quarter) Basic | (0.73) | 6.78 | 5.96 | 20.78 | 21.56 |
| Earnings per equity share of face value of Rs. 2/- each (not annualised for the quarter) Diluted | (0.73) | 6.78 | 5.93 | 20.78 | 21.44 |
Abans Financial Services Limited — Audited Consolidated Financial Results – Statement of Assets & Liabilities (Rs. in lakhs)
| Particulars | As on March 31, 2026 (Audited) | As on March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-Current Assets | ||
| Property, plant and equipment | 1,566.06 | 1,467.87 |
| Right to use asset | 1,085.31 | 30.40 |
| Other intangible asset | 114.92 | 113.27 |
| Goodwill on consolidation | 567.08 | 567.08 |
| Financial assets | ||
| Investments | 59.45 | 1,881.64 |
| Loans | – | 8.08 |
| Other financial assets | 867.60 | 1,577.72 |
| Deferred tax assets (net) | 652.81 | – |
| Other non current assets | 4. |