Board Meeting Details

The Board of Directors meeting was held on October 15, 2026, commencing at 1:30 PM IST and concluding at 4:00 PM IST.

Key Approvals

1. Approved unaudited financial results (consolidated and standalone) for the quarter and half year ended September 30, 2026

2. Approved second interim dividend for FY 2026-27 of ₹7.50 per equity share of face value ₹1 each

Dividend Details

  • Record Date: Friday, October 23, 2026
  • Payment Date: On or before Friday, November 13, 2026
  • Subject to applicable taxes

Financial Performance Highlights - Consolidated (Q2 FY27)

  • Total Revenue: ₹853 crore (4.8% YoY growth)
  • Revenue from Operations: ₹896 crore (17.5% YoY growth)
  • Annual Recurring Revenue: ₹706 crore (27.5% YoY growth)
  • Transactional/Brokerage Income: ₹190 crore (-9.1% YoY)
  • Other Income: ₹(44) crore
  • Total Expenses: ₹462 crore (15.5% YoY growth)
  • Operating Profit Before Tax: ₹434 crore (19.7% YoY growth)
  • Profit Before Tax: ₹391 crore (-5.5% YoY)
  • Profit After Tax: ₹302 crore (-4.4% YoY)
  • EPS Basic: ₹7.37
  • EPS Diluted: ₹7.09

Assets Under Management (AUM)

  • Overall AUM: ₹8,99,481 crore as of September 2026
  • ARR AUM: ₹3,53,382 crore
  • Transactional/Brokerage/Syndicated AUM: ₹5,46,099 crore
  • ARR Net Flows: ₹12,482 crore for the quarter

Business Segment Performance

Wealth Management

  • ARR AUM: ₹2,52,627 crore (24.3% YoY growth)
  • 360 ONE Plus proposition: 37.8% YoY growth
  • Distribution: 15.0% YoY growth
  • Client Base: 9,000+ families and corporates

Asset Management

  • ARR AUM: ₹1,00,754 crore (9.4% YoY growth)
  • Growth across Private Equity, Credit and Real Assets segments

Key Financial Metrics

  • Tangible Net Worth: ₹7,268 crore
  • Return on Tangible Equity: 16.9%
  • Combined ARR Retention: 79 basis points
  • Wealth Management Retention: 79 bps
  • Asset Management Retention: 79 bps

Half Year Performance (Consolidated)

  • Total Income: ₹2,534.57 crore
  • Profit Before Tax: ₹814.10 crore
  • Profit After Tax: ₹630.64 crore
  • Total Comprehensive Income: ₹631.29 crore

Capital Structure

  • Paid-up Equity Share Capital: ₹40.79 crore (as of September 30, 2026)
  • Other Equity: ₹10,319.80 crore (consolidated)

ESOP Allotments

  • During Q2 FY27: 12,29,183 equity shares allotted
  • During H1 FY27: 17,75,762 equity shares allotted
  • Granted 6,94,719 stock options during quarter and half year ended September 30, 2026

Subsidiary Information

Wholly-owned Subsidiaries (14 entities)

Includes 360 ONE Prime Limited, 360 ONE Asset Management Limited, 360 ONE Distribution Services Limited, 360 ONE Portfolio Managers Limited, 360 ONE Investment Adviser and Trustee Services Limited, 360 ONE Asset Trustee Limited, 360 ONE IFSC Limited, 360 ONE Foundation, 360 ONE Alternates Asset Management Limited, 360 ONE Asset Management (Mauritius) Limited, 360 ONE Inc, 360 ONE Private Wealth (Dubai) Limited, 360 ONE Capital Pte. Limited, 360 ONE Capital (Canada) Limited

Step-down Subsidiaries (5 entities)

Includes Banayantree Services Limited, B&K Securities Pte. Ltd., Singapore, 360 ONE Global Asset Management (IFSC) Limited, Quark Solar Private Limited

Acquisition Activity

360 ONE Alternates Asset Management Limited acquired entire paid-up equity share capital of Quark Solar Private Limited for ₹9.39 crore, consummated on April 30, 2026.

Tax Matters

  • Income Tax Department conducted search under Section 132 during quarter ended March 31, 2025
  • Order issued levying tax of ₹336.14 crore (including surcharge & cess) on Company and one subsidiary
  • Appeal filed before Commissioner of Income Tax (Appeals)
  • Notice u/s 158BC issued on March 17, 2026, for block assessment proceeding against one subsidiary
  • Company believes no adjustments required in financial statements as of approval date
  • Contingent liability disclosed

Dividend History

  • Total dividend paid during H1 FY27: ₹243.78 crore
  • No interim dividend paid during Q2 FY27

Financial Statements Included

1. Results Update (Annexure 1)

2. Limited Review Report on consolidated financial results with unaudited consolidated financial results (Annexure 2)

3. Limited Review Report on standalone financial results with unaudited standalone financial results (Annexure 3)

4. Statement(s) of deviation/variation in utilization of preferential issue proceeds (Annexure 4A and 4B)

5. Record Date details for second interim dividend (Annexure 5)

Auditor's Emphasis of Matter

Independent auditors drew attention to income tax demand and assessment based on search operation carried out by Income Tax department and related uncertainties.

Additional Information

  • Previous period figures regrouped for comparability
  • Financial results prepared in accordance with Ind AS 34
  • Accounting policies consistent with annual financial statements for year ended March 31, 2026
  • Results reviewed by Audit Committee and approved by Board