Standalone Financial Results (Rs. in lacs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹1,247.06
  • Other Income: ₹37.94
  • Total Income: ₹1,285.00
  • Total Expenses: ₹549.35
  • Profit Before Tax: ₹735.65
  • Tax Expense: ₹186.53 (Current Tax: ₹186.47, Deferred Tax: ₹0.06)
  • Profit for Period: ₹549.12
  • Basic and Diluted EPS: ₹4.48

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹1,820.79
  • Other Income: ₹75.42
  • Total Income: ₹1,896.21
  • Total Expenses: ₹894.01
  • Profit Before Tax: ₹1,002.20
  • Tax Expense: ₹253.59 (Current Tax: ₹253.69, Deferred Tax: -₹0.10)
  • Profit for Period: ₹748.62
  • Basic and Diluted EPS: ₹6.11

Comparative Figures (Quarter Ended September 30, 2025):

  • Revenue from Operations: ₹747.81
  • Profit for Period: ₹252.18
  • EPS: ₹2.06

Comparative Figures (Half Year Ended September 30, 2025):

  • Revenue from Operations: ₹995.89
  • Profit for Period: ₹385.94
  • EPS: ₹3.15

Year Ended March 31, 2026 (Audited):

  • Revenue from Operations: ₹1,581.39
  • Profit for Period: ₹689.55
  • EPS: ₹5.63

Standalone Balance Sheet (as of September 30, 2026)

  • Total Assets: ₹6,912.30 lacs
  • Cash and Cash Equivalents: ₹2,274.11 lacs
  • Investments: ₹4,170.15 lacs
  • Total Equity: ₹6,458.12 lacs
  • Paid-up Equity Share Capital: ₹1,224.70 lacs (Face value: ₹10.00)
  • Other Equity: ₹5,233.42 lacs

Standalone Cash Flow Statement (Half Year Ended September 30, 2026)

  • Cash Flow from Operating Activities: ₹850.45 lacs
  • Cash Flow from Investing Activities: -₹1,003.74 lacs
  • Net Cash Flow: -₹153.28 lacs
  • Closing Cash and Cash Equivalents: ₹2,274.11 lacs

Consolidated Financial Results (Rs. in lacs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹3,509.51
  • Other Income: ₹104.05
  • Total Income: ₹3,613.56
  • Total Expenses: ₹608.02
  • Profit Before Tax: ₹3,005.54
  • Tax Expense: ₹518.05 (Current Tax: ₹487.61, Deferred Tax: ₹30.44)
  • Profit for Period: ₹2,487.49
  • Basic and Diluted EPS: ₹20.31

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹5,502.69
  • Other Income: ₹206.49
  • Total Income: ₹5,709.17
  • Total Expenses: ₹1,008.96
  • Profit Before Tax: ₹4,700.22
  • Tax Expense: ₹803.55 (Current Tax: ₹600.25, Deferred Tax: ₹203.30)
  • Profit for Period: ₹3,896.67
  • Basic and Diluted EPS: ₹31.82

Profit Attribution:

  • Owners of the Company: ₹2,987.51
  • Non-Controlling Interest: ₹909.17

Comparative Figures (Half Year Ended September 30, 2025):

  • Revenue from Operations: ₹4,776.50
  • Profit for Period: ₹2,351.43
  • EPS: ₹19.20
  • Owners of the Company: ₹1,809.63
  • Non-Controlling Interest: ₹541.80

Year Ended March 31, 2026 (Audited):

  • Revenue from Operations: ₹7,818.94
  • Profit for Period: ₹3,813.58
  • EPS: ₹31.14

Consolidated Balance Sheet (as of September 30, 2026)

  • Total Assets: ₹27,478.97 lacs
  • Cash and Cash Equivalents: ₹8,091.91 lacs
  • Investments: ₹16,263.27 lacs
  • Loans: ₹1,618.07 lacs
  • Total Equity: ₹25,493.69 lacs
  • Equity Attributable to Owners: ₹18,415.96 lacs
  • Non-Controlling Interest: ₹7,077.73 lacs
  • Paid-up Equity Share Capital: ₹1,224.70 lacs (Face value: ₹10.00)

Consolidated Cash Flow Statement (Half Year Ended September 30, 2026)

  • Cash Flow from Operating Activities: ₹1,918.45 lacs
  • Cash Flow from Investing Activities: -₹1,896.54 lacs
  • Net Cash Flow: ₹21.91 lacs
  • Closing Cash and Cash Equivalents: ₹8,091.91 lacs

Subsidiary Information

The consolidated results include three subsidiary companies: Aryaman Capital Markets Limited, Escorp Asset Management Limited, and Aryaman Finance (India) Limited.

Review and Approval Process

The financial results were subjected to limited review by the statutory auditors, V.N. Purohit & Co. (Firm Registration No. 304040E), and were reviewed by the Audit Committee meeting held on November 14, 2026, before being approved by the Board of Directors.

Additional Information

The company operates in a single business segment: Financial services & related activities.

The results are being disseminated on the company's website at https://www.afsl.co.in/investor-relation.php