Interim report
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360 ONE WAM LIMITED Corporate & Registered Office: 360 ONE Centre, Kamala City, Senapati Bapat Marg, Lower Parel (West), Mumbai – 400 013 Tel (91-22) 4876 5100 Fax (91-22) 4341 1895 Email secretarial@360.one www.360.one CIN: L74140MH2008PLC177884 October 15, 2026 The Manager, Listing Department, BSE Limited, Phiroze Jeejeebhoy Tower, Dalal Street, Mumbai 400 001. BSE Scrip Code: 542772 The Manager, Listing Department, National Stock Exchange of India Ltd., Exchange Plaza, 5th Floor, Plot C/1, G Block, Bandra - Kurla Complex, Bandra (E), Mumbai 400 051. NSE Symbol: 360ONE Dear Sir / Madam, Subject: Outcome of the meeting of the Board of Directors of 360 ONE WAM LIMITED held on Thursday, October 15, 2026 We wish to inform you that the Board of Directors (“Board”) of 360 ONE WAM LIMITED (“Company”) at its meeting held today has, inter alia, approved: A. unaudited financial results (consolidated and standalone) of the Company for the quarter and half year ended September 30, 2026; and B. second interim dividend for FY 2026-27 of Rs. 7.5/- (Rupees seven and paise fifty only) per equity share of face value of Re. 1/- (Rupee one only) each and has fixed the record date as Friday, October 23, 2026, for this purpose. The said interim dividend will be paid / dispatched on or before Friday, November 13, 2026, subject to applicable taxes. Further, we have enclosed the following: 1. Results Update containing update on the aforesaid unaudited financial results for the quarter and half year ended September 30, 2026, as ‘Annexure 1’; 2. Limited Review Report on unaudited consolidated financial results along with unaudited consolidated financial results for the quarter and half year ended September 30, 2026, as ‘Annexure 2’; 3. Limited Review Report on unaudited standalone financial results along with unaudited standalone financial results for the quarter and half year ended September 30, 2026, as ‘Annexure 3’; 4. Pursuant to Regulation 32 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), statement(s) of deviation / variation, if any, in the utilization of proceeds of preferential issue(s) of warrants, as ‘Annexure 4A and 4B’; and 5. Details of the Record Date for the second interim dividend for FY 2026-27 as ‘Annexure 5’. The standalone financial results enclosed herewith as Annexure 3 also include disclosure in accordance with Regulation 52(4) of the Listing Regulations, read with applicable SEBI circular(s) in respect of the listed commercial papers of the Company.
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360 ONE WAM LIMITED Corporate & Registered Office: 360 ONE Centre, Kamala City, Senapati Bapat Marg, Lower Parel (West), Mumbai – 400 013 Tel (91-22) 4876 5100 Fax (91-22) 4341 1895 Email secretarial@360.one www.360.one CIN: L74140MH2008PLC177884 The meeting of the Board commenced at 1:30 p.m. (IST) and concluded at 4:00 p.m. (IST). The aforesaid financial results shall be uploaded on the websites of the Stock Exchanges at www.nseindia.com and www.bseindia.com and on the website of the Company at https://ir.360.one/investor-relations/. Please take the same on your records. Thanking you. Yours faithfully, For 360 ONE WAM LIMITED Rohit Bhase Company Secretary ACS- 21409 Encl.: As above
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360 ONE WAM Ltd. Results Update - Q2 FY27 Key Highlights Q2 FY27 PAT AT RS 302 CRORE Q2 FY27 TOTAL REVENUE AT RS 853 CRORE OVERALL ASSETS UNDER MANAGEMENT (AUM) AT RS 8,99,481 CRORE AS ON SEPTEMBER 2026 ANNUAL RECURRING REVENUE (ARR) AUM AT RS 3,53,382 CRORE ARR NET FLOWS AT RS 12,482 CRORE FOR THE QUARTER BOARD APPROVED INTERIM DIVIDEND OF RS 7.50 PER SHARE Rs in Crs. Q2 FY27 Q1 FY27 Q-o-Q % Q2 FY26 Y-o-Y % Revenue from Operations 896 822 9.0% 763 17.5% Annual Recurring Revenue 706 614 15.0% 554 27.5% Transactional / Brokerage Income 190 208 -8.7% 209 -9.1% Other Income (44) 47 - 51 - Total Revenues 853 870 -2.0% 813 4.8% Total Expenses 462 446 3.5% 400 15.5% Operating Profit Before Tax 434 376 15.5% 363 19.7% Profit before Tax 391 424 -7.8% 413 -5.5% Profit After Tax (incl. OCI) 302 330 -8.4% 316 -4.4% Annexure 1
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Mumbai, October 15, 202 6: 360 ONE WAM Limited, one of India’s largest wealth and alternate s asset managers, announced its financial results for the quarter ended September 30, 2026. Business Performance • Assets under Management for 360 ONE stood at Rs 8,99,481 Crs, consisting of ARR AUM of Rs 3,53,382 Crs and Transactional / Brokerage / syndicated AUM of Rs 5,46,099 Crs o Wealth Management: ARR AUM rose to Rs 2,52,627 Crs (+24.3% YoY) supported by net flows across segments. 360 ONE Plus proposition saw growth of 37.8% YoY, while Distribution grew by 15.0% YoY. Overall, it manages assets for 9,000+ families and corporates o Asset Management: ARR AUM increased to Rs 1,00,754 Crs (+9.4% YoY) driven by growth across Private Equity, Credit and Real Assets segments Financial Performance for the quarter ended September 30, 2026 • Total Revenue increased by 4.8% YoY to Rs 853 Crs mainly driven by strong growth in ARR AUM • Revenue from Operations was Rs 896 Crs - an increase of 17.5% YoY • ARR revenue was Rs 706 Crs - an increase of 27.5% YoY • Combined ARR retention at 79 basis points (bps), with Wealth Management and Asset Management retentions at 79 bps each • Consolidated Profit After Tax was Rs 302 Crs as against Rs 316 Crs for Q2 FY26 • Tangible net worth stood at Rs 7,268 Crs. Return on Tangible Equity was at 16.9% • Our core wealth and asset management businesses continued to deliver strong performance amid heightened macroeconomic volatility, underscoring the depth of our client relationships and the trust families place in us. Q 2 results include impact of the prevailing market conditions, which we view as transitory. Our fundamentals endure - the strength of the 360 ONE brand, a robust platform, a client -first model and our continued ability to attract exceptional talent. Anchored in disciplined risk management and the highest standards of governance, we remain well positioned for sustained, long-term growth For further information, please contact: Investor Relations: ir@360.one Click here to register for conference call Click here for investor presentation 360 ONE WAM Q2 FY27 Analyst Conference call is scheduled for Thursday, October 15, 2026, at 5:30 PM IST
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S.R. BATLIBOI & Co. LLP Chartered Accountants 12th Floor, The Ruby 29 Senapati Bapat Marg Dadar (West) Mumbai· 400 028, India Tel : +91 22 6819 8000 Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Consolidated Financial Results of the Company Pursuant to the Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors · 360 One WAM Limited 1 . We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of 360 One WAM Limited (the "Holding Company") and its subsidiaries (the Holding Company and its subsidiaries together referred to as "the Group") for the quarter ended September 30, 2026 and year to date from April 1, 2026 to September 30, 2026 (the "Statement") attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations") . 2. The Holding Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act. 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 and 52 of the Listing Regulations. The Statement has been approved by the Holding Company's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the Master Circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the following entities Name of the Company Relationship 360 ONE WAM Limited Holding Company 360 ONE Prime Limited Subsidiary 360 ONE Asset Management Limited Subsidiary 360 ONE Distribution Services Limited Subsidiary 360 ONE Portfolio Managers Limited Subsidiary 360 ONE Investment Adviser and Trustee Services Limited Subsidiary 360 ONE Asset Trustee Limited Subsidiary 360 ONE IFSC Limited Subsidiary 360 ONE Foundation Subsidiary 360 ONE Alternates Asset Management Limited Subsidiary 360 ONE Asset Management (Mauritius) Limited Subsidiary 360 ONE Inc Subsidiary 360 ONE Private Wealth (Dubai) Limited Subsidiary 360 ONE Capital Pte. Limited Subsidiary 360 ONE Capital (Canada) Limited Subsidiary S,R. Batliboi & Co, LLP, a Limited Liability Partnership with LLP Identity No. AAB-4294 Reqd. Office: 22 , Camac Street. Block '8'. 3rd f'loor. Kolkata-700 016 Annexure 2
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S.R. BATLIBOI & Co. LLP Chartered Accountants Name of the Company Relationship Moneygoals Solutions Limited (w.e.f. February 06, 2025) Subsidiary 360 ONE Capital Market Private Limited (formerly, Batlivala & Karani Subsidiary Securities India Private Limited) (w.e. f. May 27, 2025) 360 ONE Treasury Services Private Limited (formerly, 360 ONE Treasury Solutions Private Limited and Batlivala & Karani Finserv Subsidiary Private Limited) (w.e.f. May 27, 2025) Banayantree Services Limited (w.e.f. February 06, 2025) Step-down subsidiary B&K Securities Pte. Ltd., Singapore (w.e.f. May 27, 2025) Step-down subsidiary B&K Securities Limited, England (w.e.f. May 27, 2025 and upto Step-down subsidiary December 16, 2025) 360 ONE Global Asset Management (IFSC) Limited (w.e.f. December 23, Step-down subsidiary 2025) Quark Solar Private Limited (w.e.f. April 30, 2026) Step-down subsidiary 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of other auditors referred to in paragraph 7 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Emphasis of matter 6. We draw your attention to the note 10 of the unaudited consolidated financial results that describes the income tax demand and assessment on the Company and its subsidiaries, based on the search operation carried out by the Income Tax department and the related uncertainties in this regard. Our conclusion is not modified in respect of this matter. 7. The accompanying Statement includes the unaudited interim financial results and other financial information, in respect of: • 1 subsidiary, whose unaudited financial results include total assets of Rs. 18,042.05 crore as at September 30, 2026, total revenues of Rs. 381 .64 crore and Rs. 868. 92 crore, total net profit after tax of Rs. 34.19 crore and Rs. 166.24 crore, total comprehensive income of Rs. 34.15 crore and Rs. 166.13 crore, for the quarter ended September 30, 2026 and the period ended on that date respectively, and net cash outflows of Rs. 105.59 crore for the period from April 1, 2026 to September 30, 2026, as considered in the Statement which have been reviewed by their respective independent auditors. The independent auditor's reports on the financial results of these entities have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures in respect of these subsidiaries is based solely on the report of such auditors and procedures performed by us as stated in paragraph 3 above. 8. The accompanying Statement includes unaudited financial results and other unaudited financial information in respect of: • 8 subsidiaries, whose financial results and other financial information reflect total assets of Rs. 104.80 crore as at September 30, 2026, and total revenues of Rs. 29 .45 crore and Rs.53.36 crore, total net profit after tax of Rs. 3.50 crore and Rs. 7.86 crore, total comprehensive gain of Rs. 5.04 crore and Rs. 9.50 crore, for the quarter ended September 30, 2026 and the period ended on that date respectively and net cash outflow of Rs. 0.17 crore for the period from April 1, 2026 to September 30, 2026. The unaudited financial results and other unaudited financial information of these subsidiaries have not been reviewed by any auditors and have been approved and furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the affairs of these subsidiaries is based solely on such unaudited financial results and other unaudited financial information. According to the information and planations given to us by the Management, these financial results are not material to the Group.
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S.R. BATLIBOI & Co. LLP Chartered Accountants Our conclusion on the Statement in respect of matters stated in para 7 and 8 above is not modified with respect to our reliance on the work done and the reports of the other auditors and the financial results certified by the Management. For S.R. Batliboi & Co. LLP Chartered Accountants ICA'!/. m m registration num~-er~ 301003E/E300005 ~re.fl- - per Shrawan Jalan Partner Membership No.: 102102 UDIN: 26102102CSYIGL 7189 Place: Mumbai Date: October 15, 2026
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360 ONE WAM LIMITED CIN : L74140MH2008PLC177884 Regd. Office :- 360 ONE Centre, Kamala City, Senapatl Bapat Marg, Lower Parel West, Mumbai-400013, Maharashtra, India Website: www.360.one, Email ID: secretarlal@360.one, Telephone: (91-22) 4876 5600, Fax: (91-22) 43411895 Consolidated Statement of Profit and Loss for the Quarter and Half Year ended September 30, 2026 Particulars 1. Income Revenue from operations (i} Interest Income - loans • Others (II) Dividend & Distribution income on investments (iii) Fees and commission Income (iv) Net gain on fair value changes (I) Total Revenue from operations (II) Other Income {Ill) Total Income (1+11) 2. Expenses (i) Finance Costs (ii) Fees and commission expense (Ill) Impairment on financial instruments (iv) Employee Benefits Expenses (v) Depreciation and amortisation expenses (vi) Other expenses (IV) Total Expenses (VJ Profit before tax (Ill • IV) (VI) Tax Expense: (I) Current Tax (ii) Deferred Tax Total Tax Expense (VII) Profit for the period/year(V-VI) (VIII) Other Comprehensive Income (A) (i) Items that will not be reclasslfied to profit or loss • Reme.isurements of defined benefits (assets)/liabilittes (ii) Income tax relating to items that will not be reclassified to prof it or loss Subtotal {A) (8) (I) Items that will be reclassified to profit or loss - Foreign currency translation reserve (ii) Income tax relating to items that wilt be reclassified to profit or loss Subtotal (B) Total Other Comprehensive lncome/(Loss) (IX) Total Comprehensive Income for the period/year (Vll+VIII) (Comprising Profit and Other comprehensive lncomf!/(loss) for the oerlod/vearl (X) Paid up Equity Share Capital (Face value of tt:1 each) {Refer Note 7) (XI) Other Equity (excluding Revaluation reserve} (XII) Earnings per equity share Basic lln ~I• Diluted (In~) • # Amount less than ~100,000 • Quarter numbers are not annualised Date : October 15, 2026 Place: Mumbai Quarter ended September 30, 2026 June 30, 2026 Unaudited Unaudited 332.39 318.45 74.71 60.42 1.85 0.15 611.79 579.87 123.09 264.41 1,143.83 1,223.30 117.62 49.82 1,261.45 1,273.12 361.34 353.99 17.83 14.53 4.42 0.07 341.09 326.03 42.79 42.11 103.39 112 88 870.86 849.61 390.59 423.51 94..54 78 80 14.06) 14 11 90.48 92,91 300.11 330.53 0.23 (1.49) (0.01) 0.37 0.22 11.121 1.44 0.11 1.44 0.11 1.66 (1.01) 301.n 329.52 40.79 40.67 7.37 8.13 7.09 7.84 September 30, 2025 Unaudited 243.12 60.62 1.67 612.56 180.09 1,098.06 9.46 1,107.52 253.89 19.69 6.39 272.47 39.19 102.48 694.11 413.41 124.85 (26.911 97.93 315.48 (0.92) 0.25 10,67) 0.91 0.91 0.24 315.72 40.48 7.80 7.56 Half Year ended September 30, 2026 September 30, 2025 Unaudited Unaudited 650.84 473.67 135.13 117.77 2.00 2.47 1,191.66 1,044.80 387.50 425.93 2,367.13 2,064.64 167.44 22.92 2,534.57 2,087.56 715.33 482.43 32.36 39.26 4.49 5.43 667.12 518.92 84.90 7l.l2 216.27 182.99 1,720.47 1,300.35 814.10 787.21 173.34 191.67 10.12 (4 61) 183.46 187.06 630.64 600.15 (1.26) 0.76 0.36 (0.31) (0.90) 0.45 1.55 2.28 1.55 2.28 0.65 2.73 631.29 602.88 40.79 40.48 15.50 14.96 14.93 14.52 For and on behalf of the Board of Directors Managing Director (DIN: 03247753) (ll!lnCrore) Year ended March 31, 2026 Audited 1,035.14 255.77 8.84 2,102.99 958.88 4,361.62 115.64 4,477.26 1,090.24 87.14 7.58 1,132.56 155 22 42764 2,900 .38 1,.576.88 356.15 4 35 360.71 1,216.17 3.61 (0.95) 2.66 6.38 6.38 9.04 1,225.21 40.61 9,794.94 30.16 29.19
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360 ONE WAM LIMITED CIN : L74140MH2008PLC177884 Regd. Office :- 360 ONE Centre, Kamala City, SenapatrBapat Marg, Lower Parel West, Mumbal--400013, Maharashtra, India Website: www.360.one, Email ID: secretarial@360.one, Telephone: (91-22) 4876 5600, Fax: (91-22) 43411895 1. Consolidated Balance Sheet as at September 30, 2026 (~ In Crore) Sr. No Particulars As at September 30, 2026 As at March 31, 2026 Unaudited Audited ASSETS 1 Financtal Assets {a) Cash and cash equivalents 336.58 569.24 {b) Bank balance other than {a) above 968.00 912.35 (c) Receivables (I) Trade receivables 540.24 525.18 (II) Other receivables 606.74 314.09 (d) Loans 12,112.19 11,126.28 (e) Investments 9,615 .70 8,842.44 (f) Other financial assets 325.75 421.44 24,505.20 22,711.02 2 Non-Financial Assets (a) Current tax assets 402.44 364.52 (b) Deferred tax assets 5.62 1.98 (c) Property, plant and equipment 354.74 363.06 Id) Capital work-in-progress 34.91 (e) Goodwill 2,500.93 2,498.09 (f) Other Intangible assets 591.17 615.42 (g) Right of Use Assets 538.36 492.88 (h) Other non-financial assets 208.87 154.38 4,637.04 4,490.33 Total Assets 29,142.24 27,201 .35 LIABILITIES AND EQUITY LIABILITIES 1 Financial Liabilities (a) Derivative financial instruments 19.16 47.69 (b) Payables (!)Trade payables (i) total outstanding dues of micro enterprises and small enterprises (ii) total outstanding dues of creditors other than micro enterprises and small enterprises 90.90 87.20 (II) Other payables (i) total outstanding dues of micro enterprises and small enterprises (ii) total outstanding dues of creditors other than micro enterprises and small enterprises 844.76 753.16 (c) Lease Liabilities 541.38 479.36 (d) Debt securities 14,959.05 12,962.37 (e) Borrowings (other than debt securities) 1,702.37 2,357.90 (f) Subordinated liabilities 138.22 131.68 {g) Other financial liabilities 159.56 187.44 18,455.40 17,006.80 2 Non•Flnanclal Liabilities (a) Current ta>< liabilities 41.09 55.19 (b) Provisions 28.43 25.22 (c) Deferred tax liabilities 211.48 197.46 {d) Other non-financial liabilities 45.25 81.13 326.25 359.00 3 EQUITY (a) Equity share capital 40.79 40.61 (b) Other equity 10,319.80 9,794.94 10,360 .59 9,835.SS Total LiabilitJ.eund Equi~ 29,142.24 27,201.35 ,,,:::-,-~ C - (~[q c,J:f!:__l{p. ...-/ <"~ ,,...1 -,., 1'. .. '\ I:·--· ',;'',\ ~WA~ 1'4{ ,,❖ \i1 f~-f~ 0~ < ~ ce-. \.. ,~:-' I - 11
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360 ONE WAM LIMITED CIN : L74140MH2008PLC177884 Regd. Office :- 360 ONE Centre, Kamala City, Senapati Bapat Marg, lower Parel, Mumbai-400013, Maharashtra, India Website : www.360.one, Email ID: secretarial@360.one, Telephone: (91-22) 4876 5600, Fax: (91-22) 43411895 2. Consolidated Statement of Cash Flows for the Half Year ended September 30, 2026 (" in Crore) Half year ended Half year ended September 30, 2026 September 30, 2025 Particulars (Unaudited) (Unaudited) A. Cash flows from operating activities Profit before tax 814.10 787.21 Adjustments for: Depreciation and amortisatkm expenses 84.90 71.32 Provisions for Employee benefits 4.44 3.99 Non-cash employee share based payments 92.65 61.73 Net changes in Fair value through Profit and loss of Investments (505.03) (429.11) Net change in fair value of Derivative Financial Instruments- unrealised (5.71) 9.40 Net change in fair value of Borrowings (14.70) (0.25) Impairment on financial instruments - Trade Receivable 4.04 2.49 Impairment on financial instruments - Loans 0.45 2.94 Interest Income (821.27) (618.81) Interest expenses 704.43 470.37 Dividend Income from Investments (2.00) (2.47) Interest expenses paid (387.05) (316.53) Interest income received 732.02 566.18 Net {Gain) on Sale of Property, plant and equipment (0.13) (Gain) on Termination of leases (0.65) (0.18) Operating profit before working capital changes 700.62 60S.l6 Changes In working capital : (lncrease)/Oecrease in Earmarked balances (16.92) 1.84 (lncrease)/Oecrease In Trade Receivables (12.65) 16.49 (Increase) in Other Receivables (292.65) (307.60) Decrease in Other Financial Assets 93.71 36.36 (Increase) in Other Non•Financial Assets (50.97) (68.83) (Decrease)/lncrease In Trade Payables (3.40) 11.83 Increase in Other Payables 91.60 110.63 (Decrease) in Other Financial liabilities (32.53) (671.66) (Decrease) in Provisions (2.64) (24.92) (Decrease) in Other Non•Financial Liabilities (35.95) (23.22) Cash generated from/(used ffl) operations 438.22 131D.92) (Increase} in Loans (net disbursed) (937.48) (1,019.30) cash {used In) operating activities (499.26) (1,330 .23) Net income tax paid (225.28) (211.66) Net cash (used In) operating activities {A) (724.54) (1,541.89) B. cash flows from Investing activities Payments for purchase of investments (4,818.40) (3,818.67) Proceeds from sale of investments 4,559.41 3,651.02 Acquisition of subsidiary and business (net of cash acquired) (9.38) (1,033.84) Fixed Deposit (placed) (22.66) (126.44) Purchase of Property, plant and equipment (includes intangible assets) (36.63) (17.09) Sale proceeds from Property, plant and equipment (includes intangible assets) 0.82 1.66 Interest income received 16.77 21.18 Drvidend income received 2.00 2.47 Net cash (used In) investing activities {B) (308.07) (1,319.71) C. cash flows from financing activities Proceeds from issue of shares (including securities premium) 49.52 53.24 Money received against share warrants 625.84 Payment of stamp duty (4.74) Dividends paid (243.78) (236.22) Net (Repayments)/Proceeds from Short term borrowings (452.01) 760.21 Proceeds from Long term borrowings 2,082.84 2,659.12 Repayments of Long term borrowings (537.06) (1,050.06) Payment of lease liabilities (38.67) (33.40) Interest expenses paid (57.70) (90.71) Net cash generated from financing activities (C) 798.40 2,688.02 Effect of e>r:change rate on translation of foreign currency (D) 1.55 2.28 Net (decrease) in cash and cash equivalents (A+B+C+D) (232.66) (171.29) Opening Cash and cash equivalents 569.24 740.19 Closing cash and cash equivalents _..-,; . .....-·~ 336.58 568.90 Ii~~~\ '. l( -"~ -5(:i • ' - ,.¢ /./".. -...; ,,- ', .. \ W!f1,, i:::;'( -•.• r~ 1o~ '<:( ( Si S' \·, I co ( •. :,··' \' .\ ~l • ~-.~~. • •. : l I \ ~.\.. \'\' -
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360 ONE WAM limited CIN: L74140MH2008PLC177884 Reg:d. Office :- 360 ONE Centre, Kamala City, Senapatl Bapat Marg, Lower Parel, Mumbai-400013, Maharashtra, India Website: www.360.one,.Email ID: secretarial@360.one, Telephone: (91-22) 4876 5600, Fax: (91-22) 43411895 3. The Company and its subsidiaries are engaged in finance and financial services activities. On a consolidated basis, the Company has Identified two reportable segments namely (i) Wealth Management and (ii) Asset Management. The disclosures in terms of Indian Accounting Standard 108 (Ind AS) on "Operating Segment" as specified under section 133 of Companies Act, 2013 for the Group is as under: {Rs. In Crores Quarter ended Half year ended Year ended Particulars SeD!ember 30, 2026 June 30, 2026 Sectember 30, 2025 September lO, 2026 SeDtember 30, 2025 March 31, 2026 Unaudited Unaudited Unaudited Unaudited Unaud;ted (Audited) Segment Revenue 1. Wealth Management 943.25 967.34 938.92 1,910.59 1,710.14 3,458.38 2. Asset Management 318.20 305.34 168.0B 623.54 376.28 1,016.35 Total Segm@nt Revenue 1,261.45 1,272.68 1,107.00 2,534.13 2,086.42 4,474.73 Unallocated 0.44 0.52 0.44 1.14 2.53 Total Segment Revenue 1,261.45 1,273.12 1,107.52 2,534.57 2,087.56 4,477.26 Segment Result (Profit before Tax) 1. Wealth Management 206.00 237.95 344.41 443.95 597.77 1,038.74 2. Asset Management 184.59 185.12 68.48 369.71 188.30 535.61 Total Segment Results 390.59 423.07 412.89 813.66 786.07 1,574.35 Unallocated 0.44 0.52 0.44 1.14 2.53 Total Segment Results 390.59 423.51 413.41 814.10 787.21 1.576.88 Segment Assets 1. Wealth Management 25,775.07 25,644.06 22,161.71 25,775.07 22,161.71 2_4,380.66 2. Asset Management 2,959.11 2,756.81 1,807.60 2,959.11 1,807.60 2,454.19 Total 28,734.18 28,400.87 23,969.31 28,734.18 23,969.31 26,834.BS Unallocated 408.06 385.90 295.43 408.06 295.43 366.50 Total Segment Assets 19,111 ,14 28,786.77 24,264.74 29,142.24 24,264.74 27,201.3S Segment liabilities 1. Wealth Management 17,541.46 17,349.21 14,571.48 17,S41.46 14,571.48 16,235.71 2. Asset Management 987.62 1,188.27 58.13 987.62 58.13 877.43 Total 18,529.08 18,537.48 14,629.61 18,529.08 14,629.61 17,113.14 Unallocated 252.57 258.23 286.37 252.57 286.37 252.66 Total Segment Liabilities 18,781.65 18,795.71 14,915.98 18,781.65 14,915.98 17,365.80 Capitill Employed (Segment Assets less Segment liabilities) 1. Wealth Management 8,233.61 8,294.85 7,590.23 8,233.61 7,590.23 8,144.95 2. Asset Management 1,971.49 1,568.54 1,749.47 1,971.49 1,749.47 1,576.76 Total capital employed in Segments 10,205.10 9,863.39 9,339.70 10,205.10 9,339.70 9,721.71 Unallocated 155.49 127.67 9.06 155.49 9.06 113.84 Total Capit..tl Employed 10,360.59 9,991.06 9,348.76 10,360.59 9,348.76 9,83S.SS
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360 ONE WAM Limited CIN : L74140MH2008PLC177884 Regd. Office :-360 ONE Centre, Kamala City, Senapati Bapat Marg, Lower Parel, Mumbai-400013, Maharashtra, India Website : www.360.one, Email ID : secretarial@360.one, Telephone : {91-22) 4876 5600, Fax : {91-22) 43411895 4. The above consolidated unaudited financial results for the quarter and half year ended September 30, 2026, have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of 360 ONE WAM Limited (the "Company") at its meeting held on October 15, 2026. The Statutory Auditors of the Company have carried out the Limited Review of the aforesaid results. 5. These consolidated unaudited financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 - Interim Financial Reporting ("Ind AS 34") prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in accordance with the requirements of Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended. Further the Company has applied its accounting policies in the preparation of these financial results consistent with those followed in the annual financial statements for the year ended March 31, 2026. 6. During the quarter and half year ended September 30, 2026, the Nomination and Remuneration Committee of the Board of Directors granted 6,94,719 stock options representing equal number of equity shares of face value of 'o/;,l/-each in the Company to the eligible employees under the IIFL Wealth Employee Stock Option Scheme - 2019, IIFL Wealth Employee Stock Option Scheme - 2021, 360 ONE Employee Stock Option Scheme 2023 and 360 ONE Employee Stock Option Scheme 2025- Series 1. None of the stock options were vested or exercised during the said period. 7. The Company, during the quarter and half year ended September 30, 2026 has allotted 12,29,183 and 17,75,762 equity shares respectively of U/- each, fully paid up, on exercise of options by employees, in accordance with the Company's Employee Stock Option Scheme(s). 8. During the quarter ended September 30, 2026, no interim dividend was paid. Total dividend declared and paid during the half year ended September 30, 2026 amounted to 'o/;,243.78 crores. An interim dividend of-=e. 7.50/- per share has been approved by Board of Directors in its meeting held on October 15, 2026. 9. As on September 30, 2026, the Company has the below mentioned wholly owned subsidiaries: • • • • • • • • • • • • • • 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 Cap;tal {Canada) um;ted ~,' , ~~ Si l,; \_ •·//'-'" A If/ l"c~'--___ 1,s.,11~) 1 ~~T_E_~E~-~:: •
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360 ONE WAM Limited CIN : L74140MH2008PLC177884 Regd. Office :-360 ONE Centre, Kamala City, Senapati Bapat Marg, Lower Parel, Mumbai-400013, Maharashtra, India Website : www.360.one, Email ID : secretarial@360.one, Telephone : (91-22) 4876 5600, Fax : (91-22) 43411895 • Moneygoals Solutions Limited • 360 ONE Capital Market Private Limited {Formerly known as Batlivala & Karani Securities India Private Limited) (w.e.f May 27, 2025) • 360 ONE Treasury Services Private Limited {Formerly known as 360 ONE Treasury Solutions Private Limited and Batlivala and Karani Finserv Private Limited) (w.e.f May 27, 2025) As on September 30, 2026, the Company has the below mentioned step-down subsidiaries: • Banayantree Services Limited • B&K Securities Pte. Ltd., Singapore (w.e.f May 27, 2025) • 360 ONE Global Asset Management (IFSC) Limited (w.e.f. December 23, 2025) • Quark Solar Private Limited (w.e.f. April 30, 2026) 10. The Income Tax Department ("the Department") conducted a Search ("the Search") under Section 132 of the Income Tax Act, 1961 on the Company and one of its subsidiary company during the quarter ended March 31, 2025. During the quarter ended June 30, 2026, the Department issued an Order levying tax on the Company and one of its subsidiary company aggregating to ~336.14 Crore (including surcharge & cess}. Appeal has been filed by the respective companies before the Commissioner of Income Tax (Appeals} against such order. While uncertainty exists regarding the outcome of the proceeding, as of the date of approval of these financial results, the Company does not believe any adjustments are required to be recorded/made in the current or prior period financial information . However, the same has been considered as Contingent liabilities. Further to above, the Department has issued notice 158BC on March 17, 2026 initiating block assessment proceeding against one of its subsidiary company. As on the date of issuance of these Financial results, the subsidiary company has not received any communication from the Department regarding the outcome. While uncertainty exists regarding the ultimate outcome of the proceeding, the Company after considering available information, as of the date of approval of these financial results does not believe any adjustments, disclosures or any effect are required to the current or prior period financial information. 11. The Board of 360 ONE Alternates Asset Management Limited ("AAM"), a wholly owned subsidiary of 360 ONE WAM Limited at its meeting held on April 20, 2026, had approved acquisition of the entire paid-up equity share capital of Quark Solar Private Limited on a fully diluted basis, by AAM for the total consideration of Rs. 9.39 Crore to be fully discharged in cash, and on such other terms and conditions as mentioned in the Share Purchase Agreement ("SPA"} to be executed with Quark Solar Private Limited and Sellers. The transaction was consummated on April 30, 2026.
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360 ONE WAM Limited CIN: L74140MH2008PLC177884 Regd. Office :-360 ONE Centre, Kamala City, Senapati Bapat Marg, Lower Parel, Mumbai-400013, Maharashtra, India Website : www.360.one, Email ID : secretarial@360.one, Telephone : (91-22) 4876 5600, Fax : (91-22) 43411895 12. Previous period/year figures have been regrouped to make them comparable with those of current period/year. Date: October 15, 2026 Place: Mumbai For and on behalf of the Board of Directors Karan Bhagat Managing Director {DIN : 03247753)
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S.R. BATLIBOI & Co. LLP Chartered Accountants 12th Floor, The Ruby 29 Senapati Bapat Marg Dadar (West) Mumbai· 400 028, India Tel : +91 22 6819 8000 Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors 360 One WAM Limited We have reviewed the accompanying statement of unaudited standalone financial results of 360 One WAM Limited (the "Company") for the quarter ended September 30, 2026 and year to date from April 1, 2026 to September 30, 2026 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. The Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 and 52 of the Listing Regulations. The Statement has been approved by the Company's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 241 o, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Emphasis of Matter 5. We draw your attention to the Note 11 of the unaudited standalone financial results that describes the income tax demand on the Company based on the search operation carried out by the Income Tax department and the related uncertainties in this regard. Our conclusion is not modified in respect of this matter. For S.R. BATLIBOI & Co. LLP I A F!'m ,eg;st,aUoa a,mbe" 301 003E/E300005 C~ered Accountants . lrc~- ~ per Shrawan Jalan Partner Membership No.: 102102 UDIN: 26102102WDNEDA6993 Place: Mumbai Date: October 15, 2026 S.R. Batliboi & Co. ll.P, a 1.imited 1.iability Partnership with 1.1.P Identity No. AAB·4294 Regd. Office: 22, Camac Street, Block 'B', 3rd Floor, Kolkata-700 016 Annexure 3
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360 ONE WAM LIMITED CIN : L74140MH2008PLC177884 Regd. Office :• 360 ONE Centre, Kamala City, Senapati Bapat Marg, Lower Parel West, Mumbai 400013, Maharashtra, India Website : www.360.one, Email ID : secretarlal@360.one, Telephone : (91-22) 4876 5600, Fax : (91-22) 43411895 Standalone Statement of Profit and Loss for the Quarter and Half Year ended September 30, 2026 Particulars 1. Income Revenue from operations (i} Fees and commission income (I} Total Revenue from operations (II) Other Income (Refer Note 9) (Ill) Total Income (1+11) 2. Expenses (i) Finance Costs (ii) Fees and commission expense (iii} Impairment on financial instruments (iv) Employee Benefits expenses (v) Depreciation and amortisation expenses (vi) Other expenses (IV) Total Expenses (VI Profit before tax (Ill - IV) (VI) Tax Exoense: (i) Current Tax (ii) Deferred Tax Total Tax Expense (VII) Profit for the period/ year (V-VI) (VIII) other Comprehensive Income Items that will not be reclassified to profit or loss -Remeasurements of defined benefits (assetsl/fiabilities -Income tax relating to items that will not be reclassified to profit or loss Other Comprehensive (Loss)/lncome for the period/year (IX) Total Comprehensive Income for the period/ year (Vll+VIII) (Comprising Profit and Other Comprehensive lncome/(Loss) for the period / year) (X) Paid up Equity Share Capital (face value of ~ 1/ - each) (Refer Note 7) (XI) Other Equity (excluding Revaluation reserve) (XII) Earnin2s oer equity share Basic (In ~)• Diluted (In ~) ' # Amount less than Rs. 100,000 "' Quarter numbers are not annualised Date : October 15, 2026 Place: Mumbai Quarter ended September 30, 2026 June 30, 2026 Unaudited Unaudited 40.61 70.63 40.61 70.63 220.88 121.39 261.49 192.02 32.76 35.38 10.89 24.33 0.02 #0.00 19.97 26.48 3.97 4.01 23.00 18.66 90.61 108.86 170.88 83.16 3.91 0.16 0.18 (0.49) 4.09 (0.33) 166.79 83.49 0.00# (0.35) (0.00)# 0.09 0.00# (0.26) 166.79 83.23 40.79 40.67 4.10 2.05 3.94 1.98 September 30, 2025 Unaudited 129.56 129.56 26.99 156.55 27.95 18.06 #0.00 20.31 10.88 33.36 110.56 45.99 11.61 0_12 11.73 34.26 (0.03) 0.01 (0.02) 34.24 40.48 0.85 0.82 Half year ended September 30, 2026 September 30, 2025 Unaudited Unaudited 111.24 152.12 111.24 152.12 342.27 215.52 453.51 367.64 68.14 55.73 35.22 18.20 0.02 46.45 34.64 7.98 21.70 41.66 56.35 199.47 186.62 254.04 181.02 4.07 41.10 (0.31) (6.39) 3.76 34.71 250.28 146.31 C0.35) (0.05) 0.09 0.01 (0.26) (0.04) 250.02 146.27 40.79 40.48 6.15 3.65 5.92 3.54 For and on behalf of the Board of Directors Karan Bhagat Managing Director (DIN: 03247753) (~ In Crore) Year ended March 31, 2026 Audited 208.06 208.06 585.13 793.19 121.78 34.69 0.76 72.36 42.14 97.89 369.62 423.57 38.19 (9.84) 28.35 395.22 0.07 (0.02) 0.05 395.27 40.61 7,392.71 9.80 9.48
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360 ONE WAM LIMITED CIN : l74140MH2008PLC177884 Regd. Office:- 360 ONE Centre, Kamala City, Senapati Bapat Marg, Lower Parel West, Mumbai 400013, Maharashtra, India Website : www.360.one, Email ID : secretarial@360.one, Telephone : (91-22) 4876 5600, Fax : (91-22) 43411895 1. Standalone Balance Sheet as at September 30, 2026 (" In Crore) Sr. No. Particulars As at September 30, 2026 As at March 31, 2026 Unaudited Audited ASSETS l Financial Assets (a) Cash and cash equivalents 27.32 31.50 (b) Bank balance other than (a) above 3.74 2.73 (cl Receivables (I) Trade receivables 37.96 36.08 (II) Other receivables 111.86 86.97 (d) Loans 878.46 846.76 (e) Investments 7,693.01 7,585.81 (f) Other financial assets 21.33 30.74 8,773 .68 8,620 .59 2 Non-Financial Assets (a) Current tax assets (net) 201.60 163.77 (bl Property, plant and equipment 244.08 245.62 (cl Capital work-in-progre ss 4.10 (d) Goodwill 3.21 3.21 (el Other intangible assets 11.99 14.51 (f) Right of Use Assets 24.19 25.23 (g) Other non-financial assets 34.55 20.40 523 .72 472.74 Total Assets 9,297 .40 9,093.33 LIABILmES AND EQUITY LIABILITIES 1 Financial liabilities (a) Payables (l)Trade payables (i) total outstanding dues of micro enterprises and small enterprises (ii) total outstanding dues of creditors other than micro enterprises and small enterprises 28.81 34.19 (II) Other payables (i) total outstanding dues of micro enterpr ises and small enterprises (ii) total outstanding dues of creditors other than micro enterprises and small enterprises 0.00# 0.04 (bl Lease liabilities 24.80 24.14 (cl Debt securities 1,443.59 1,458.95 (d) Borrowings (other than debt securities) 188.94 108.15 (el Other financial liabilities 11.91 16.22 1,698 .05 1,641.69 2 Non-Financial liabilities (a) Current tax liabilities (net) (b) Provisions 0.08 0.08 (cl Deferred tax liabilities (net) 2.83 3.22 (d) Other non-financial liabilities 14.72 15.02 17.63 18.32 3 EQUITY (a) Equity share capital 40.79 40.61 (bl Other equity 7,540.93 7,392.71 7,581 .72 7,433.32 Total liabilities and Equity 9,297 .40 9,093 .33 # Amount less than Rs. 100,000
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360 ONE WAM LIMITED CIN : L74140MH2008PLC177884 Regd. Office :- 360 ONE CENTRE, Kamala City, Senapati Bapat Marg, Lower Parel West, Mumbai 400013, Maharashtra, India Website : www.360 .one, Email ID: secretarial@360.one, Telephone: (91-22) 4876 5600, Fax: (91-22) 43411895 2. Standalone Statement of Cash Flows for the Half Year ended September 30, 2026 (fin Crore) Half year ended Half year ended Particulars September 30, 2026 September 30, 2025 Unaudited Unaudited A- Cash flows from operating activities Profit before tax 254.04 181.02 Adjustments for: Depreciation and amortisation expenses 7.98 21.70 Provisions for Employee benefits 0.05 0.13 Non-cash employee share based payments 4.39 4.23 Net changes in fair value through Profit and loss of Investments (33.19) {1.69} Impairment of financial instruments - Trade receivables 0.02 #0.00 Interest Income (56.67) (46.77) Interest expenses 68.06 55.59 Profit on Sale of Property , plant and equipment - (0.13) Dividend Income from Investments (237.73) (150.89) Gain/Loss on termination · of lease - Operating profit before working capital changes 6.95 63.19 Changes in working Capital : (Increase) in earmarked deposits (1.01) (0.07) (Increase) in trade receivables (1.90) t107.98) (Increase) in other receivables (24.89) (5.11) Decrease in other financial assets 97.70 49.51 (Increase) in other non-financial assets (14.15) (51.28) (Decrease)/lncrease in trade and other payables (5.42) 11.64 (Decrease) in other financial liabilities (4.31) (513.68) (Decrease)/lncrease in other non-financial liabilities (0.30) 5.51 (Decrease) in provisions (0.40) (1.27) Cash generated/(used In) from operations 52.27 (549.54) Net income tax paid (41.89) (47.67) Net cash generated/(used In) operating activities (A) 10.38 (597.21) B. Cash flows from investing activities Payments for purchase of investments (88.21) (496.28) Proceeds from sale of investments 18.05 642.20 Acquisition of subsidiary - (798.90) Interest income received 53.20 47.49 Dividend Received 237.73 150.89 Purchase of Property , plant and equipment (includes intangible assets) (6.12) (0.55) Sale of Property , plant and equipment (includes intangible assets) 0.55 1.00 Staff loan(net) 0.01 - Inter Corporate Deposit eiven/repaid - (net) (32.15) 489.56 Net cash generated investing activities (Bl 183.06 35.41 C. Cash flows from financing activities Proceeds from issue of shares (including securities premium) 49.52 53.24 Money received against share warrant - 625.84 (Repayment) of Long term borrowings - (249.92) Net proceeds from Short term borrowings 44.49 315.00 Payment of lease liabilities (0.81) (15.34) Interest expenses paid (47.04) (105.09) Dividend paid to Company's shareholders (243.78) (236.22) Net cash (used)/generated from financing activities (C) (197.62) 387.52 Net (Decrease) in cash and cash equivalents (A+B+C) {4.18) (174.28) Opening Cash & cash equivalents 31.50 184.42 Closing Cash & cash equivalents 27.32 10.14 """'-•vQ _,.;:-<-;:;:-- ~ - -
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360 ONE WAM LIMITED CIN: L74140MH2008PLC177884 Regd. Office :- 360 ONE Centre, Kamala City, Senapati Bapat Marg, Lower Parel West, Mumbai 400013, Maharashtra, India Website : www.360.one, Email ID : secretarial@360.one, Telephone : (91-22) 4876 5600, Fax: (91-22) 43411895 3. The above standalone unaudited financial results of 360 One WAM Limited the (the "Company") for the quarter and half year ended September 30, 2026, have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on October 15, 2026. The Statutory Auditors of the Company have carried out the Limited Review of the aforesaid results. 4. These standalone unaudited financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34- Interim Financial Reporting ("Ind AS 34") prescribed under Section 133 of the Companies Act, 2013 read with relevant Rules issued there under and other accounting principles generally accepted in India and in accordance with the requirements of Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended. Further the Company has applied its accounting policies in the preparation of these financial results consistent with those followed in the annual financial statements for the year ended March 31, 2026. 5. The Company's primary business is providing wealth management services, which include transaction structuring, syndication, and advisory services related to financial products for its clients. The Company also provides merchant banking services and holds investments in subsidiaries engaged in wealth management, asset management, and capital market activities. All activities of the Company are carried out in India. As such there are no separate reportable segments as per the Indian Accounting Standard 108 ("Ind AS 108") on Operating Segments. 6. During the quarter and half year ended September 30, 2026, the Nomination and Remuneration Committee of the Board of Directors granted 6,94, 719 stock options representing equal number of equity shares of face value of ~1/- each in the Company to the eligible employees under the IIFL Wealth Employee Stock Option Scheme - 2019, IIFL Wealth Employee Stock Option Scheme - 2021, 360 ONE Employee Stock Option Scheme 2023 and 360 ONE Employee Stock Option Scheme 2025- Series 1. None of the stock options were vested or exercised during the said period. 7. The Company, during the quarter and half year ended September 30, 2026 has allotted 12,29,183 and 17,75,762 equity shares of ~1/- each, fully paid up, on exercise of options by employees, in accordance with the Company's Employee Stock Option Scheme(s). 8. During the quarter ended September 30, 2026 no interim dividend was paid. Total interim dividend declared and paid during the half year ended September 30, 2026 amounted to ~243.78 crores. An interim dividend on 7.50/- per share has been approved by Board of Directors in its meeting held on October 15, 2026. 9. During the quarter and half year ended September 30, 2026, the Company received dividend amounting to ~160.24 Crore and~ 237.73 Crore respectively (for the year ended March 31, 2026 - ~431.29 Crore, for the quarter ended June 30, 2026 and September 2025 - ~77.49 and ~150.87 Crore) from its subsidiary companies.
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360 ONE WAM LIMITED CIN : L74140MH2008PLC177884 Regd. Office :- 360 ONE Centre, Kamala City, Senapati Bapat Marg, Lower Parel West, Mumbai 400013, Maharashtra, India Website : www.360.one, Email ID: secretarial@360.one, Telephone: (91-22) 4876 5600, Fax : (91-22) 43411895 ' 10. As on September 30, 2026, the Company has the below mentioned wholly owned subsidiaries: • 360 ONE Prime Limited • 360 ONE Asset Management Limited • 360 ONE Investment Adviser and Trustee Services Limited • 360 ONE Distribution Services Limited • 360 ONE IFSC Limited • 360 ONE Portfolio Managers Limited • 360 ONE Asset Trustee Limited • 360 ONE Foundation • 360 ONE Alternates Asset Management Limited • 360 ONE Private Wealth (Dubai) Limited • 360 ONE Inc. • 360 ONE Asset Management (Mauritius) Limited • 360 ONE Capital Pte. Limited • 360 ONE Capital (Canada) Limited • Moneygoals Solutions Limited • 360 ONE Capital Market Private Limited (Formerly known as Batlivala & Karani Securities India Private Limited) (w.e.f. May 27, 2025) • 360 ONE Treasury Services Private Limited (Formerly known as 360 ONE Treasury Solutions Private Limited and Batlivala and Karani Finserv Private Limited) (w.e.f. May 27, 2025) As on September 30, 2026, the Company has the below mentioned step-down subsidiaries: • Banayantree Services Limited • B&K Securities Pte. Ltd., Singapore (w.e.f . May 27, 2025) • 360 ONE Global Asset Management (IFSC) Limited (w.e.f. December 23, 2025) • Quark Solar Private Limited (w.e.f April 30, 2026) 11. The Income Tax Department ("the Department") conducted a Search ("the Search") under Section 132 of the Income Tax Act on the Company during the quarter ended March 31, 2025. During the quarter ended June 30, 2026, the Department issued an Order on the Company levying tax amounting to U92.42 Crore (including surcharge and cess). Appeal has been filed by the Company before the Commissioner of Income Tax (Appeals) against such order. While uncertainty exists regarding the outcome of the proceeding, as of the date of approval of these financial results, the Company does not believe any adjustments are required to be recorded/made in the current or prior period financial information. However, the same has been considered as Contingent liability. 12. Disclosure in compliance with Regulation 52(4) of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 is attached as Annexure 1.
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360 ONE WAM LIMITED CIN : L74140MH2008PLC177884 Regd. Office :- 360 ONE Centre, Kamala City, Senapati Bapat Marg, Lower Parel West, Mumbai 400013, Maharashtra, India Website : www.360.one, Email ID : secretarial@360.one, Telephone : (91-22) 4876 5600, Fax : (91-22) 43411895 13. Previous period figures/ year have been regrouped to make them comparable with those of current period. Date: October 15, 2026 Place: Mumbai For and on behalf of the Board of Directors Managing Director {DIN: 03247753)
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360 ONE WAM LIMITED CIN : L74140MH2008PLC177884 Regd. Office :- 360 ONE Centre, Kamala City, Senapatl Bapat Marg, Lower Parel West, Mumbai 400013, Maharashtra, India Website: www.360 .one, Email ID : secretarial@360.one, Telephone: (91-22) 4876 S600, Fax: (91-22) 43411895 Annexure 1 Disclosure in compliance with Regulation 52(4) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended, for the Half Year ended September 30, 2026 Sr No 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 * Notes: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Half Year ended Particulars September 30, 2026 September 30, 2025 Debt equity ratio (Refer Note 1) 0.22 0.18 Debt service coverge ratio (Refer Note 2) 0.19 0.17 Interest service coverage ratio (Refer Note 3) 4.73 4.61 Outstanding Redeemable Preference Shares (Quantity) (Refer Note 4) Not applicable Not applicable Outstanding Redeemable Preference Shares (in Lakhs) (Refer Note 4) Not applicable Not applicable Capital Redempt ion Reserve (Refer Note 5) Not applicable Not applicable Debenture Redemption Reserve (Refer Note 6) Not applicable Not applicable Net worth (Rs. in Crore) (Refer Note 7) 7,581.72 7,318.46 Net profit after tax (Rs. in Crore) 250.28 146.31 Earnings per share : Basic (in~) 6.15 3.65 Diluted (in ~) 5.92 3.54 Current ratio (Refer Note 8) Not applicable Not applicable Long term debt to working capital (Refer Note 8) Not applicable Not applicable Bad debts to Accounts receivable ratio (Refer Note 9) 0.00 0.01 Current liability ratio (Refer Note 8) Not applicable Not applicable Total debts to total assets ratio (Refer Note 10) 0.18 0.15 Debtors turnover ratio (Refer Note 11) 3.00 4.01 Inventory turnover ratio (Refer Note 12) Not applicable Not applicab!e Operating margin (%) (Refer Note 13) Not applicable Not applicable Net profit margin (%) (Refer Note 14)* 55% 40% Sector specific equivalent ratios, as applicable Not applicable Not applicable includes Exceptional Item Debt equity ratio= Total Borrowings/(Equity share capital+Other Equity). Debt service coverage ratio = (Profit before tax, Exceptional Item and Finance cost excluding Ind AS 116 impact)/(Total borrowings+Finance cost excluding Ind AS 116 impact) . Interest service coverage ratio = (Profit before tax, Exceptional Item and Finance cost excluding Ind AS 116 impact)/Finance cost excluding Ind AS 116 impact. The Company does not have any redeemable preference shares. The Company does not have any Capital Redemption Reserve. The Company does not have any Debenture Redemption Reserve. Networth means Equity share capital and Other equity. The Company prepares the financial statements as per Division Ill of Schedule Ill of Companies Act, 2013 which does not require the assets and liabilities to be bifurcated into Current/ Non-current assets and liabilities . Hence this ratio is not Bad debts to Account receivable ratio= Provision for Expected credit loss/Gross Trade receivables. Total debts to total assets ratio= Total Borrowings/Total Assets. Debtors turnover ratio= Fees and commission income/Average Trade receivables. The Company does not hold any inventory . The Company is not a manufacturing company and hence operating margin is not applicable. Net profit margin = Total Comprehensive Income/Total Income.
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360 z m Statement on Deviation or Variation in utilisation of funds raised for Preferential Issue Name of listed entity 360 ONE WAM LIMITED Mode of Fund Raising Preferential Issue of warrants D.1tc of R.1ising Funds May 29, 2025 Amount Raised Rs. 97,89,66,568.77/- (Rupees ninety seven crores eighty nine lakhs sixty six thousand five hundred and sixty eight and paise seventy seven only) i.e. 25% of the warrant issue proceeds. The aforesaid amount raised was utilised in quarter ended June 30, 2025 and reported vidl:' our intimation datNI July 17, ?O?'i. Report filed for Quarter ended September 30, 2026 Monitoring Agency Applicable Monitoring Agency Name, if applicable CARE Ratings Limited Is there a Deviation /Variation in use offunds No raised If yes, whether the same is pursuant to Not Applicable change in terms of a contract or objects, which was approved by the shareholders If Yes, Date of shareholder Approval Not Applicable Explanation for the Deviation/ Variation Not Applicable Comments of the Audit Committee after Nil review Comments of the auditors, if any Nil Objects for which funds have been raised and Not Applicable where there has been a deviation, in the following table Original Modified Original Modified Funds Amount of Remarks Object Object, if Allocation allocation, Utilised Deviation/Variation if any any if any for the quarter according to applicable object No Deviation / Variation -- ~ 360 ONE WAM LIMITED Corporate & Registered Office: 3130 ONE Centre, Kamala City, Senapatl Bapat Marg, Lower Pare! (West), Mumbai -400 013 Tel {91-22) 4876 5100 Fax {91-22) 43411895 Email secretarial@360.one www.360.one CIN: L7414DMH2008PLC177884 Annexure 4A
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Deviation or variation could mean: (a) Deviation in the objects or purposes for which the funds have been raised or (b) Deviation in the amount of funds actually utilized as against what was originally disclosed or 360 z m (c) Change in terms of a contract referred to in the fund raising document i.e. prospectus, letter of offer, etc. For 360 ONE WAM LIMITED Sanjay adhwa Chief Financial Officer Date: October 15, 2026 360 ONE WAM LIMITED Corporate & Registered Office: 360 ONE Centre, Kamala City, Senapatl Bapat Marg, Lower Parel (West), Mumbai -400 013 Tel (91-22) 4876 5100 Fax (91-22) 43411895 Email secretarlal@360.one www.360.one CIN: L74140MH2008PLC177884
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360 z Statement on Deviation or Variation in utilisation of funds raised for Preferential Issue m Name of listed entity 360 ONE WAM LIMITED Mode of Fund Raising Preferential Issue of warrants Date of Raising Funds July 21, 2025 Amount Raised Rs. 527,95,06,792.50/- (Rupees five hundred and twenty-seven crores ninety-five lakhs six thousand seven hundred and ninety-two and paise fifty only) i.e. 25% of the wr1rrr1nt ic;c;ue proceeds. The aforesaid amount raised was utlllsed in quarter ended September 30, 2025 and reported vide our intimation dated October 17, 2025. Report filed for Quarter ended Septem ber 30, 2026 Monitoring Agency Applicable Monitoring Agency Name, if applicable CARE Ratings Limited Is there a Deviation/ Variation in use of funds No raised If yes, whether the same is pursuant to Not Applicable change in terms of a contract or objects, which was approved by the shareholders If Yes, Date of shareholder Approval Not Applicable Explanation for the Deviation / Variation Not Applicable Comments of the Audit Committee after Nil review Comments of the auditors, if any Nil Objects for which funds have been raised and Not Applicable where there has been a deviation, in the following table Original Modified Original ModifiP.d Fund!li Amount of Object Object, if Allocation allocation, Utilised Deviation/Variation Remarks any if any for the quarter if any according to applicable object No Deviation/ Variation 360 ONE WAM LIMITED Corporate & Registered Office: 360 ONE Centre, Kamala City, Senapati Bapat Marg, Lower Parel (West), Mumbai -400 013 Tel (91-22) 4876 5100 Fax (91-22) 43411895 Email secretarial@360.one www.360.one CIN: L74140MH2008PLC177884 Annexure 4B
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Deviation or variation could mean: (a) Deviation in the objects or purposes for which the funds have been raised or (b) Deviation in the amount of funds actually utilized as against what was originally disclosed or 360 z m (c) Change in terms of a contract referred to in the fund raising document i.e. prospectus, letter of offer, etc. For 360 ONE WAM LIMITED ~ Sanjay Wadhwa Chief Financial Officer Date: October 15, 2026 360 ONE WAM LIMITED Corporate & Registered Office: 360 ONE Centre, Kamala City, Senapatl Bapat Marg, Lower Pare I (West), Mumbai - 400 013 Tel (91-22) 4876 5100 Fax (91-22) 43411895 Email secretarial@360.one www .360.one CIN: L74140MH2008PLC177884
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360 ONE WAM LIMITED Corporate & Registered Office: 360 ONE Centre, Kamala City, Senapati Bapat Marg, Lower Parel (West), Mumbai – 400 013 Tel (91-22) 4876 5100 Fax (91-22) 4341 1895 Email secretarial@360.one www.360.one CIN: L74140MH2008PLC177884 Annexure 5 Details of the Record Date for the second interim dividend for FY 2026-27 Symbol Type of Security Book Closure both days inclusive Record date Purpose From To NSE: 360ONE BSE: 542772 Equity Shares Not applicable Friday, October 23, 2026 Second interim dividend for FY 2026-27