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Sr.No. ARMAN FINANCIAL SERVICES LIMITED Reg . off : 502-503 ; SAKAR III , OPP . OLD HIGH COURT , AHMEDABAD - 380014 CIN : L55910GJ1992PLC018623 Ph - 079-40507000 ; E - mail : finance@armanindia.com ; Website : www.armanindia.com STATEMENT OF CONSOLIDATED AUDITED FINANCIAL RESULTS FOR THE QUARTER / YEAR ENDED ON MARCH 31 , 2021 ( Rs . In Lakhs except per share data ) Year Ended Particulars , 1 Income from operations a . Revenue from Operations i . Interest Income ii . Gain on assignment of financial assets iii . Fees and Commision income 2 iv . Net Gain on Fair Value Changes of Investment Marked To Market Total revenue from Operations ( a ) b . Other Income Total Income ( a + b ) Expenses a . Finance cost 31.03.2021 Quarter Ended 31.12.2020 31.03.2020 31.03.2021 Audited Unaudited Audited Audited 31.03.2020 Audited 4,265.36 4,594.98 133.46 127.95 4,825.27 450.33 200.45 18,564.13 20,037.87 450.33 506.40 646.04 ( 8.07 ) ( 2.53 ) 4,390.75 4,720.40 40.00 67.23 4,430.75 4,787.63 5.45 5,481.50 .73.19 5,554.69 23.63 16.46 19,094.16 21,150.70 231.91 364.00 19,326.07 21,514.70 1,924.89 1,721.22 2,488.61 7,744.68 8,759.37 c . Employees benefits expense b . Impairment losses on financial assets d . Depreciation and amortisation expense e . Other expenses Total Expenses 1,101.16 1,468.11 1,193.14 5,459.22 2,000.85 918.19 898.90 1,062.74 3,556.60 3,645.68 20.18 19.84 481.68 346.82 i 4,446.10 4,454.89 21.02 493.64 5,259.14 80.98 79.84 1,308.24 18,149.72 1,651.35 16,137.08 3456 Profit / ( Loss ) before an Exceptional and Tax ( 1-2 ) ( 15.35 ) 332.74 295.55 1,176.35 5,377.62 Exceptional Items Profit / ( Loss ) before Tax ( 3-4 ) Tax Expense ( net ) ( 15.35 ) 332.74 295.55 1,176.35 5,377.62 - Current tax - Short / ( excess ) Provision of Income Tax of earlier years 65.40 260.40 80.98 1,089.70 1,423.40 6.36 ( 2.78 ) 6.36 ( 2.78 ) - Deffered tax liability / ( asset ) ( 174.09 ) Net Tax Expenses ( 102.33 ) ( 220.04 ) 40.36 ( 163.20 ) ( 85.00 ) ( 981.31 ) ( 195.00 ) 114.75 1,225.61 7 8 Profit for the period / year from continuing operations ( 5-6 ) Profit / ( loss ) from discontinued operations 86.99 292.38 380.55 1,061.61 4,152.00 9 Tax expense of discontinued operations 10 Profit / ( loss ) from discontinued operations ( after tax ) ( 8-9 ) 11 Profit for the period / year ( 7 + 10 ) 86.99 292.38 380.55 1,061.61 4,152.00 12 Other comprehensive income / ( loss ) ( a ) ( i ) items that will not be reclassified to profit and loss - Remeasurement of Defined Benefit Obligations 30.37 ( 2.92 ) ( 6.61 ) 21.62 ( 11.67 ) ( ii ) Income tax relating to items that will not be reclassified to profit and ( 7.64 ) 0.73 1.64 ( 5.44 ) 2.94 loss Sub Total ( a ) 22.73 ( 2.19 ) ( 4.97 ) 16.18 ( 8.73 ) ( b ) ( i ) Items that will be reclassified to profit and loss - Fair valuation gain / ( loss ) on financial instruments measured at FVOCI 185.95 ( 14.28 ) 70.14 468.05 85.68 ( ii ) Income tax relating to items that will be reclassified to profit and loss ( 46.80 ) 4.54 ( 20.30 ) | ( 117.80 ) ( 24.29 ) Sub Total ( b ) 139.15 ( 9.74 ) 49.84 Net Other comprehensive income / ( loss ) ( a ) + ( b ) 161.88 ( 11.93 ) 44.87 13 Total Comprehensive Income 248.86 280.45 425.42 Paid up Equity Share capital ( face value of Rs . 10 / - ) 848.84 848.76 845.09 350.25 366.43 1,428.03 848.84 61.40 52.67 4,204.67 845.09 14 Earnings per share ( of Rs . 10 / - Each ) ( Not Annualised ) ( a ) Basic EPS ( b ) Diluted EPS 1.02 3.44 5.11 1.02 3.44 5.09 12.53 12.53 55.80 55.54 FINANCIAL SERVICE ARMAN HMEDABAD