Aditya Birla Money : Standalone Unaudited Financial Results for the quarter ended September 30, 2021

Ref: SECTL/2021 - 99	October 13, 2021
BSE Limited	National Stock Exchange of India Limited
Phiroze Jeejeebhoy Towers,	Exchange Plaza, 5th Floor, Plot No. C/1, G-Block,
Dalal Street,	Bandra-Kurla Complex, Bandra (East)
MUMBAI - 400 001	MUMBAI - 400 051
Scrip Code: BSE - 532974	NSE - BIRLA MONEY

Dear Sir / Madam,

Sub : Submission of Unaudited Financial Results for the quarter and half year ended September 30, 2021 along with Limited Review Report pursuant to Regulations 33 and 52(4) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Please find enclosed the Unaudited Financial Results of the Company for the quarter and half year ended September 30, 2021 along with the Limited Review Report by the Auditors taken on record by the Board of Directors of the Company at its meeting held today.

This is for your information and record.

Thanking you,

Yours faithfully,

For Aditya Birla Money Limited

SANGEETADigitally signed
MUKESH	by SANGEETA
MUKESH SHETTY
SHETTY	Date: 2021.10.13
13:05:57 +05'30'

Sangeeta Shetty

Company Secretary

STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2021

						(Rupees in Lakhs) Except per Share
				Quarter Ended		Half Year Ended	Year Ended
		Particulars	September 30,	June 30, 2021	September 30,	September 30,	September 30,	March 31,
		2021	2020	2021	2020	2021
			(Unaudited)	(Unaudited)	(Unaudited)	(Unaudited)	(Unaudited)	(Audited)
1	Revenue from Operations
	Fees and Commission Income		3,834.29	3,699.42	3,586.33	7,533.71	6,703.64	13,634.70
	Interest Income		1,632.31	1,399.53	939.43	3,031.84	1,859.30	4,338.20
	Net Gain on Fair Value Changes		252.55	182.88	370.44	435.43	717.44	1,087.90
	Total Revenue from Operations		5,719.15	5,281.83	4,896.20	11,000.98	9,280.38	19,060.80
2	Other Income		47.82	64.20	48.09	112.02	133.45	278.06
3	Total Income (1+2)		5,766.97	5,346.03	4,944.29	11,113.00	9,413.83	19,338.86

4 Expenses

	(a) Finance costs	563.29	545.06	548.25	1,108.35	1,132.83	2,206.44
	(b) Fees and Commission Expenses	1,560.06	1,520.90	1,288.41	3,080.96	2,354.80	5,054.59
	(c) Impairment on financial instruments	0.58	6.12	40.18	6.70	55.53	92.71
	(d) Employee Benefits expense	1,629.89	1,538.18	1,503.07	3,168.07	2,931.11	5,999.16
	(e) Depreciation and Amortisation Expense	179.25	171.27	171.36	350.52	336.07	702.24
	(f) Other Expenses	924.87	774.48	779.61	1,699.35	1,488.23	3,043.76
	Total Expenses	4,857.94	4,556.01	4,330.88	9,413.95	8,298.57	17,098.90
5	Profit before exceptional items and tax (3- 4)	909.03	790.02	613.41	1,699.05	1,115.26	2,239.96
6	Exceptional Items	-	-	-	-	-	-
7	Profit before tax (5+6)	909.03	790.02	613.41	1,699.05	1,115.26	2,239.96

8 Tax Expense

	Current Tax	304.86	256.48	204.39	561.34	362.97	763.72
	Deferred Tax	(38.80)	(28.58)	(25.91)	(67.38)	(37.06)	(102.14)
	Total Tax Expense	266.06	227.90	178.48	493.96	325.91	661.58
9 Profit after tax for the period (7-8)	642.97	562.12	434.93	1,205.09	789.35	1,578.38
10	Other Comprehensive Income (OCI)
	(i) Items that will not be reclassified to profit or loss in subsequent periods	1.07	3.80	(2.25)	4.87	53.19	110.31
	(ii) Income tax relating to items that will not be reclassified to profit and loss	0.27	0.96	(0.57)	1.23	13.39	27.76
	Other Comprehensive Income (Net of Tax) (i-ii)	0.80	2.84	(1.68)	3.64	39.80	82.55
11	Total Comprehensive Income (9+10)	643.77	564.96	433.25	1,208.73	829.15	1,660.93
12	Paid Up Equity Share Capital (Face Value of Re.1 each)	563.75	563.01	563.01	563.75	563.01	563.01
13	Reserves excluding revaluation reserve /Other Equity						4,225.27
14	Securities premium account	495.25	456.56	456.56	495.25	456.56	456.56
15	Outstanding Debt	47,915.70	45,301.79	31,122.84	47,915.70	31,122.84	37,670.38
16	Debt equity ratio (No.of Times)	7.96	8.46	7.87	7.96	7.87	7.87
17	Debt service coverage ratio (No.of Times - Annualised)	0.13	0.13	0.18	0.13	0.17	0.14
18	Interest service coverage ratio (No.of Times)	2.93	2.76	2.43	2.85	2.28	2.33
19	Outstanding redeemable preference shares (Nos. in Lakhs)	10.00	10.00	10.00	10.00	10.00	10.00
20	Outstanding redeemable preference shares (Values)	5,672.83	5,567.63	5,266.94	5,672.83	5,266.94	5,462.44
21	Capital redemption reserve/debenture redemption reserve	-	-	-	-	-	-
22	Net worth (Note 3)	6,022.34	5,353.24	3,956.51	6,022.34	3,956.51	4,788.28
23	Current ratio	1.09	1.10	1.10	1.09	1.10	1.10
24	Long term debt to working capital	0.46	0.55	0.89	0.46	0.89	0.61
25	Bad debts to account receivable ratio	-	-	-	-	-	-
26	Current liability ratio	0.93	0.91	0.87	0.93	0.87	0.90
27	Total debts to total assets (%)	41.98%	45.11%	43.79%	41.98%	43.79%	42.64%
28	Debtors turnover ratio *	N.A.	N.A.	N.A.	N.A.	N.A.	N.A.
29	Inventory turnover *	N.A.	N.A.	N.A.	N.A.	N.A.	N.A.
30	Operating margin (%)	15.89%	14.96%	12.53%	15.44%	12.02%	11.75%
31	Net profit margin (%)	11.24%	10.64%	8.88%	10.95%	8.51%	8.28%
32	Earnings per Equity Share of Re. 1 each
	Basic- Rs.	1.14	1.00	0.77	2.14	1.40	2.80
	Diluted -Rs.	1.14	1.00	0.77	2.14	1.40	2.80
		(Not annualised)	(Not annualised)	(Not annualised)	(Not annualised)	(Not annualised)	(Annualised)

	SEGMENTWISE REVENUE, RESULTS, ASSETS AND LIABILITIES FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2021
			Quarter Ended		Half Year Ended	Year Ended
1	Segment Revenue	September 30,	June 30, 2021	September 30,	September 30,	September 30,	March 31,
2021	2020	2021	2020	2021
		(Unaudited)	(Unaudited)	(Unaudited)	(Unaudited)	(Unaudited)	(Audited)
	Broking	4,912.38	4,631.28	4,128.42	9,543.66	7,757.42	16,164.21
	Trading in Securities	653.61	511.06	603.71	1,164.67	1,204.74	2,272.18
	Others	153.16	139.49	164.07	292.65	318.22	624.41
	Total Segment Revenue from Operations (Net)	5,719.15	5,281.83	4,896.20	11,000.98	9,280.38	19,060.80
							Year Ended
2	Segment Results	September 30,	June 30, 2021	September 30,	September 30,	September 30,	March 31,
2021	2020	2021	2020	2021
		(Unaudited)	(Unaudited)	(Unaudited)	(Unaudited)	(Unaudited)	(Audited)
	Broking	671.89	664.51	451.41	1,336.40	695.21	1,589.03
	Trading in Securities	346.62	217.65	289.07	564.27	614.36	1,045.32
	Others	(41.42)	(44.20)	(23.78)	(85.62)	(43.91)	(82.86)
	Total Segment Result	977.09	837.96	716.70	1,815.05	1,265.66	2,551.49
	Less: Finance Costs	115.88	112.14	151.38	228.02	283.85	589.59
	Add: Other Income	47.82	64.20	48.09	112.02	133.45	278.06
	Profit Before Tax	909.03	790.02	613.41	1,699.05	1,115.26	2,239.96
			Quarter Ended		Half Year Ended	Year Ended
3	Segment Assets	September 30,	June 30, 2021	September 30,	September 30,	September 30,	March 31,
2021	2020	2021	2020	2021
		(Unaudited)	(Unaudited)	(Unaudited)	(Unaudited)	(Unaudited)	(Audited)
	Broking	84,138.38	74,006.36	49,450.41	84,138.38	49,450.41	61,943.90
	Trading in Securities	29,943.18	26,360.74	21,563.36	29,943.18	21,563.36	26,336.58
	Others	64.22	58.95	59.25	64.22	59.25	61.98
	Total Segment Assets	114,145.78	100,426.05	71,073.02	114,145.78	71,073.02	88,342.46
	Add: Unallocated Corporate Assets	-	-	-	-	-	-
	Total Assets	114,145.78	100,426.05	71,073.02	114,145.78	71,073.02	88,342.46
		-		0.00	-	0.00	-
			Quarter Ended		Half Year Ended	Year Ended
4	Segment Liabilities	September 30,	June 30, 2021	September 30,	September 30,	September 30,	March 31,
2021	2020	2021	2020	2021
		(Unaudited)	(Unaudited)	(Unaudited)	(Unaudited)	(Unaudited)	(Audited)
	Broking	75,395.38	62,746.11	40,759.93	75,395.38	40,759.93	51,972.97
	Trading in Securities	26,958.15	26,515.58	20,992.73	26,958.15	20,992.73	25,937.24
	Others	97.08	243.49	96.92	97.08	96.92	181.53
	Total Segment Liabilities	102,450.61	89,505.18	61,849.58	102,450.61	61,849.58	78,091.74
	Add: Unallocated Corporate Liabilities	5,672.83	5,567.63	5,266.94	5,672.83	5,266.94	5,462.44
	Total Liabilities	108,123.44	95,072.81	67,116.52	108,123.44	67,116.52	83,554.18
		-		-	-	-	-

Statement of Assets and Liabilities as at September 30, 2021
	As at	As at
Particulars	September 30,	March 31,
2021	2021
	(Unaudited)	(Audited)
ASSETS
Financial Assets	6,642.23	954.50
(a) Cash and Cash Equivalents
(b) Bank Balance other than (a) above	44,990.56	39,558.82
(c) Stock of Securities	26,604.81	25,649.01
(d) Trade Receivables	26,481.86	15,393.87
(e) Loans	3,004.88	554.17
(f) Other Financial Assets	1,774.02	1,562.80
Sub-Total	109,498.36	83,673.17
Non-Financial Assets	162.99	214.06
(a) Current Tax Assets (Net)
(b) Deferred tax assets (Net)	598.97	531.58
(c) Property, Plant and Equipment	227.73	315.47
(d) Right-of-use of Assets	1,981.76	1,843.60
(e) Intangible assets under development	35.74	68.37
(f) Other Intangible assets	186.57	198.90
(g) Other non-Financial assets	1,453.66	1,497.31
Sub-Total	4,647.42	4,669.29
Total assets	114,145.78	88,342.46
LIABILITIES AND EQUITY
LIABILITIES
Financial Liabilities
(a) Payables
-Trade Payables	22.45	22.53
(i) total outstanding dues of micro enterprises and small enterprises
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises	4,896.81	4,117.79
(b) Debt Securities	42,242.87	32,207.95
(c) Subordinated Liabilities	5,672.83	5,462.44
(d) Lease Liability	2,152.23	1,986.91
(e) Other Financial Liabilities	50,214.89	36,175.72
Sub- Total	105,202.08	79,973.34
Non Financial Liabilities	995.10	915.91
(a) Provisions
(b) Other Non Financial Liabilities	1,926.26	2,664.93
Sub- Total	2,921.36	3,580.84
Equity	563.75	563.01
(a) Equity Share capital
(b) Other Equity	5,458.59	4,225.27
Total equity	6,022.34	4,788.28
Total Equity and Liabilities	114,145.78	88,342.46

Statement of Cash Flows

PARTICULARS

Cash flow from operating activities Profit before tax

Non-cash adjustment to reconcile profit before tax to net cash flows Depreciation/ amortization

Profit on sale of Property, Plant and Equipment

Impairment on financial instruments

Net gain on sale of investments

Interest expense

Operating profit before working capital changes

Movements in working capital : Increase / (decrease) in trade payables Increase / (decrease) in provisions

Increase / (decrease) in other Financial liabilities Increase / (decrease) in other Non Financial liabilities Decrease / (increase) in trade receivables Decrease / (increase) in Loans and advances Decrease / (increase) in stock in trade

Decrease / (increase) in Other Bank Balance Decrease / (increase) in other Financial assets Decrease / (increase) in other non-Financial assets

Cash generated from/ (used in) operations Direct taxes paid (net of refunds)

Net cash used in operating activities(A)

Cash flows from investing activities

Purchase of fixed assets, including CWIP and capital advances Proceeds from Sale of Property, Plant and Equipment

Net Proceeds from Sale of Mutual Fund

Net cash flow from investing activities	(B)
Cash flows from financing activities
Proceeds from issuance of equity share capital
Premium on issue of equity share capital
Lease liability - Principal portion
Lease liability - Interest portion
Net Proceeds from Short-term borrowings
Net cash flow from financing activities	(C)

Net increase in cash and cash equivalents (A +B +C) Cash and cash equivalents at the beginning of the period Cash and cash equivalents as at the end of the period

Components of cash and cash equivalents

Cash on hand

With banks

- Current Accounts

Total cash and cash equivalents

Half year Ended	Half year Ended
September 30,	September 30,
2021	2020
(Unaudited)	(Unaudited)
1,699.05	1,115.26
350.52	336.07
(0.20)	(0.73)

1. 55.53

(97.86) (88.78)

1. 270.99

2,250.25 1,688.34

778.95 467.39

84.07(3.55)

14,039.17 5,710.63

(738.68) 588.95

(11,094.69) (3,259.52)

(2,450.64) 3,097.16

(955.81) (11,850.07)

(5,431.74) (3,303.68)

(211.22) (144.26)

43.65 (161.29)

(3,686.69) (7,169.90)

511.50 173.63

(4,198.19) (7,343.53)

(8.73) (24.48)

1. 10.20

1. 88.78

93.0774.50

1. -

1. -

(185.65) (179.67)

(81.65) (75.48)

10,034.92 8,550.17

9,792.85 8,295.02

5,687.73 1,025.99

954.50 3,764.21

6,642.23 4,790.20

--

6,642.23 4,790.20

6,642.23 4,790.20