Interim report
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Information Classification: UTI AMC - Internal Information Classification: UTI AMC - Internal Ref. No.: UTI/AMC/CS/SE/2025-26/0629 Date: 21st January, 2026 National Stock Exchange of India Limited Exchange Plaza Plot No. C/1 G Block Bandra-Kurla Complex Bandra East Mumbai – 400 051. Scrip Symbol: UTIAMC BSE Limited Phiroze Jeejeebhoy Towers Dalal Street Mumbai – 400 001. Scrip Code / Symbol: 543238 / UTIAMC Sub: Outcome of Board meeting of UTI Asset Management Company Limited held on 21st January, 2026 Dear Sir / Madam, Pursuant to Regulation 30 and 33 read with Schedule III of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (the SEBI Listing Regulations) along with relevant SEBI circulars, we wish to inform you that based on the recommendation of the Audit Committee, the Board of Directors has, in its meeting held today i.e. 21st January, 2026, inter-alia approved the un-audited standalone and consolidated financial results of the Company for the quarter and nine months ended 3 1st December, 2025. We are enclosing herewith a copy of the financial results for the quarter and nine months ended 31st December, 2025 along with limited review report issued by the statutory auditor. The Board meeting started at 1230 hrs IST and concluded at 1630 hrs IST The financial results are also available on the Company’s website at www.utimf.com in compliance with Regulation 46 of the SEBI Listing Regulations. Thanking you, For UTI Asset Management Company Limited Arvind Patkar Company Secretary and Compliance Officer Membership No.: ACS 21577 Encl: As above
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BS R & Co. LLP Chartered Accountants 14th Floor, Central B Wing and North C Wing Nesco IT Park 4, Nesco Center Western Express Highway Goregaon (East), Mumbai - 400 063, India Telephone: +91 (22) 6257 1000 Fax: +91 (22) 6257 1010 Limited Review Report on unaudited standalone financial results of UTI Asset Management Company Limited for the quarter ended 31 December 2025 and year to date results for the period from 1 April 2025 to 31 December 2025 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations , 2015, as amended To the Board of Directors of UTI Asset Management Company Limited 1. We have reviewed the accompanying Statement of unaudited standalone financial results of UTI Asset Management Company Limited (hereinafter referred to as "the Company") for the quarter ended 31 December 2025 and year to date results for the period from 1 April 2025 to 31 December 2025 ("the Statement"). 2. This Statement , which is the responsibility of the Company's management and approved by its Board of Directors, has 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, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("listing Regulations"). Our responsibility is to issue a report 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. 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 Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Mumbai 21 January 2026 For B S R & Co. LLP Chartered Accountants Firm's Regis tration No.: 101248W/W-100022 ~ CWY\l W • h,.. • , • Sameer Mota Partner Membership No.: 109928 UDIN :26109928KJQDAB7370 Reg,11ered Office B s R & Co (a pannorshIp formw,th Reg,sIrat,on No BA61223) convened into BS R & Co LLP (I UT\lted L1abthty P1nnersh1pwrth LLP Reg1stra1.c>n No AAB-8181) with effec1 from October 14, 2013 14th Floor. Central B V\fog and Nonh C Wing Neseo IT Park 4 Nesco Center, Western Expreu Highway, Goregaon (East). Mumbai• 400063 Page 1 of 1
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UTI Assel Managtmtnl Com pany Limittd Una udil r d Standalo ne Stalement of Profit and Loss for lhe Quar1cr and Nine Monl hs Period Ended December 31, 2025 Pa11iculars Income Re\'tnue from opern lion s (1) Interest mcome (11) Drvrdend income ( 111) Renial income (1v) Net gam on fair value changes (v) Sale of services (I) Total revenue fro m 01>enUions (II ) Othe r income I. Total inrome (I + II) Ex1>enses (1) Finance COSI (11) Fees and commission expense (iii) Employee benefi1s expense (1v) Oeprec1a11on, amortisation and impairment (v) Other expenses 2. Total n penst"s 3. Profit befort exrept ional items and tax ( 1-2) 4. Excepti onal ilems Employee Benefits: lmpacl on account ofVRS and New Labour Codes (Refer notes 7 and 8) S. Profit befort tax (3-") Tax expenst"s Curren! 1a-.: Deferred tax 6. T ota l tax upenSt-s 7. Profit for the neriod / vear from rontinuin !! onerations (5--6\ Profit / (loss) from discon1inued operations Tax exnense of discon1mued operations 8. Profit / (loss) from disrontinu ed opern tions (after tax) 9. Profit for the period / year (7•8) Other comprehen sive inrom e / (loss) (i) h ems 1ha1 ,-.111 not be reclassified to profit or loss - Remeasurement of defined benefil liabilities/ (asse1s) (11) Income tax rela11ng to items tha1 will not be reclassified to profit or loss 10. Other romprehensive inco me / (loss). ne l of lax 11. Total comprehensive inrome (9+ 10) Eamin gs per equity sha re• I fare \•alue of Rs. 10 e-achl Basic (in Rs.) Diluted (in Rs) Paid-up equily share capital (face ,,atuc of Rs 10 each) O1her equily (excluding rcvaluauon reserve) • Earnings per cquny share ror interim periods 1s not annualised .es • t: ,.. ~ ,,e .. •: .., .. a ·½ , o0 Ouarter Ended Dere mber 3 1, 2025 September 30, 2025 I Unaudit ed I nJnaudi ted} 8 25 8 )6 44 00 J.86 J 93 88.74 15.43 322.27 J 18 50 423,12 390,22 0 51 090 423.63 391.12 3 20 3. 18 4 21 4 20 99. 19 135 48 11.02 11.19 39 26 43 17 156,88 197.22 266.75 193.90 108 49 158.26 193,90 3660 37 90 (2 02) (10 21) 34.58 27.69 123.68 166.21 123.68 166.21 6 80 3 39 (1.40) (067) SA O 2.72 129.08 168,93 9.64 12.97 9 60 12.90 128.52 128.24 (R s m crore except or eam1 nl!s ocr cau11v s are d ) ata Nine Months Period Ended Year Ended Dece mber 31. 2024 Dl'cember 3 I. 2025 Dtct' mhl'r 31. 202,. i\larr h 31. 202S I una udit ed I tUnaudiledl I Unaudit ed \ 'A udited \ 8 41 25 02 24 63 32 94 44 00 378 1164 II 20 15 II 10 35 219.51 212 55 221 48 306 59 950 06 883.95 1,179 68 329.13 1.250.23 1,132.33 1.449.21 0 82 2 84 5 81 7 23 329.95 1,253.07 1,138.14 1,456.44 3 12 965 9 17 12 42 380 12.49 10 87 1471 87 93 335 20 274.46 363 98 10.22 33.10 JO 56 41 19 37 67 11764 108 50 150 80 142,74 508.08 43356 583,IO 187.21 744.99 70458 873.34 108 49 187.21 636,50 704.58 873.34 41 50 132.00 138 50 18900 3.22 (1.53) 36 58 30 82 44,72 130.47 175.08 219.82 142.49 506.03 529.50 653,52 142.49 506.03 52950 6S3.S2 11 I 5 (30.00) I 77 ( 15 85) (2 18) 5 96 (0 58) 3 22 8.97 (24.04) 1.19 (l l.63) 15 1.46 481.99 530.69 640.89 II 17 39 49 41 56 51 24 11 10 39 33 41 37 51 03 127.92 128 52 127.92 127 98 3.657 88
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Notes: The standalone financial results of UTI Asset Management Company Limited (the "Company") have been prepared in accordance with the recogniti on and measurement princ iples laid down in Indian Acco unting Standard 34 - Interim Financial Reporting, notified under Section 133 of the Companies Act, 20 I 3 and other accounting principle s generally accepted in India. 2 The accounting polici es and methods of computation followed in the standalone financial results are consistent with the standalone financial statements for the year ended March 31, 2025. 3 The Nomi nation and Remuneration Committ ee of the Board of Directors at its meeting held on November 25, 2025 had approved grant of 5,48,522 stock options representing equal number of equity shares of Rs. IO each, at a grant price of Rs. I, 145.20 per equity share (being the market price as defined in the applicable SEBI Regulations), to the eligible employees of the Company and its subsidiari es under ··un AMC Employee Stock Option Scheme -2007". 4 During the quarter and nine months period ended December 3 I , 2025, the Company has allotted 2,8 1, 133 equity shares and 5,40, 132 equity shares of face value Rs. IO each, respectively, pursuant to exercise of stock options. 5 On December 24, 2025, Structure Debt Opportu nities Fund II ("SDO F II") made its final distributi on and redeemed the units held by the Company. 6 The Board of Directors at its meeting held on September 23, 2025 approved revision in family pension benefits applicable to eligible employees. Based on actuarial valuation, the Company has recognized an incremental liabilit y of Rs. 24.91 crore, which has been accounted for in the financial results for the quarter ended September 30, 2025 and nine months period ended December 3 1, 2025. 7 During the quarter ended September 30, 2025, the Company introduced a Voluntary Retirement Scheme ("YRS") for eligible employees, allowing them to apply until October 31, 2025. During the quarter ended December 3 I , 2025, the Company has provided Rs. 84.64 crores for 184 employees who opted for YRS. As part of full and final settlement, the Company has also incurred additiona l gratuity expense of Rs. 2.89 crore for early settlement and pension liabil ity of Rs. 16. 75 crore as pension payouts commenced immediatel y on retirement as compared to future payouts based on the original retirement dates. Overal l expense charge on account of YRS amounting to Rs. I 04.28 crore has been recognised as an exceptional item in the standalone financia l results. 8 Pursuant to the notifi cation issued by the Ministry of Labour and Employment, the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditi ons Code, 2020 (collectivel y referred to as the "New Labour Codes") became effective from November 21 , 2025. The Company has reassessed its employee benefit obligations in accordance with the revised definiti on of wages. As a result, an incremental gratuity liabilit y on account of past service cost, calculated in accordance with Ind AS 19 - Employee Benefit s, amounting to Rs. 4.2 1 crore, has been recognised as an exceptional item in the standalone financial results for the quarter and nine months period ended December 31 , 2025 . The Company continues to monitor developments relating to the implementati on of the New Labour Codes and will review its estimates and assumptions on an ongoing basis. 9 The Company is in the business of providin g asset management services, portfoli o management and advisory services. The primar y segment is identifi ed as asset management services. As such, the Company's financial results are largely reflective of asset management business, accordingly, there arc no separate reportable segments as per Ind AS I 08 "Operating Segments". IO The results for the quarter and nine months period ended December 31, 2025, which have been subjected to a Limited Review by the Statutory A uditors of the Company, have been reviewed by the Audit Committe e of the Board of Directors and subsequently approved by the Board of Directors at its meeting held on January 21, 2026, in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and D isclosure Requirements) Regulations, 20 15, as amended. For and on behalf of the Board of Directors of l/TI Asset Management Compan y Limited 1,m t(.)1 /') lmtai yazu r Rahm an r & C hief Executi ve Office r (D I : 01818725) Mumbai January 21, 2026
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BS R & Co. LLP Chartered Accountants 14th Floor, Central B Wing and North C Wing Nesco IT Park 4, Nesco Center Western Express Highway Goregaon (East), Mumbai - 400 063, India Telephone: +91 (22) 6257 1000 Fax: +91 (22) 6257 1010 Limited Review Report on unaudited consolidated financial results of UTI Asset Management Company Limited for the quarter ended 31 December 2025 and year to date results for the period from 1 April 2025 to 31 December 2025 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of UTI Asset Management Company Limited 1. We have reviewed the accompanying Statement of unaudited consolidated financial results of UTI Asset Management Company Limited (hereinafter referred to as "the Parent"}, and its subsidiaries (the Parent and its subsidiaries together referred to as "the Group") for the quarter ended 31 December 2025 and year to date results for the period from 1 April 2025 to 31 December 2025 ("the Statement"), being submitted by the Parent pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). 2. This Statement , which is the responsibility of the Parent's management and approved by the Parent's Board of Directors, has 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, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. 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. 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 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 Parent and its subsidiaries below: Name of the component UTI International Limited ("UIL") UTI Pension Fund Limited UTI Alternatives Private Limited UTI HART Financial and Investment Services Limited UTI Structured Debt Opportunities Fund II UTI Structured Debt Opportunities Fund Ill 8 SR & Co (a partnership fim, with Registration No. BA61223) converted into BS R & Co. LLP (a Limited Liability Partnership with LLP Registration No. AAB-8181) wilh effect from October 14, 2013 Relationship Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Registered Office. 14th Floor, Central 8 Vinng and North C Wing, Nesco IT Park 4, Nesco Center, Western Express Highway, Goregaon (East), Mumbai - 400063 Page 1 of 2
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BS R & Co. LLP Name of the component UTI International (Singapore) Private Limited Limited Review Report (Continued) UTI Asset Management Company Limited Relationship Subsidiary of UIL UTI Investment Management Company (Mauritius) Limited Subsidiary of UIL UTI International (France) SAS Subsidiary of UIL UTI Investments America Limited Subsidiary of UIL 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 the other auditors referred to in paragraph 6 below, 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 Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. We did not review the interim financial information of three subsidiaries included in the Statement, whose interim financial information reflects total revenue (before consolidation adjustments) of Rs. 63.31 crore and Rs. 158.48 crore, total net profit after tax (before consolidation adjustments) of Rs. 18.97 crore and Rs. 4 7.38 crore and total comprehensive income (before consolidation adjustments) of Rs. 19.01 crore and Rs. 47.38 crore, for the quarter ended 31 December 2025 and for the period from 1 April 2025 to 31 December 2025 respectively, as considered in the Statement. These interim financial information have been reviewed by other auditors whose reports have been furnished to us by the Parent's management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, is based solely on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion is not modified in respect of this matter. Mumbai 21 January 2026 For B S R & Co. LLP Chartered Accountants Firm's Registration No.:101248W/W-100022 Sameer Mota Partner Membership No.: 109928 UDIN:26109928SSYCIY64 73 Page 2 of 2
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UT I Asset Mana~emenl Compitn)' Limited Unaudil ('d Consolidated Statem ent of Profit and Loss for the Qua rter and Nine Monlh s P('iiod Ended Oei'emb('r 31. 2025 m cro c xce or earnings ere u1 vs are ata Ouarter End('d Nine Month s Pe1iod Ended Year Ended (Rs r•e eot r. ;oea, 1 hd) Pa11i<'ulars Dtct mbcr 31. 2025 Sept('m ber JO, 2025 DH emb('r 31, 202-1 Oec('mber J I. 202S De!'emb('r J I, 202-1 M:trc h J I. 202S t Unaudil ed l 'Unaudit ed) tUn:rndited\ tUnaud itcd) lUnaudiled1 lAu ditedl Income Re\•enue from openuion s (i) Interest income 11 45 I 115 10 25 33 31 29 JO 41 06 (1i) Rental income J 69 J 72 370 11 12 1112 14 8) (iii) Net gam on fair value changes 107.25 \J 67 28 24 274 10 )59 61 349 89 (iv) Sale of serv1ces 394 74 390 01 375 )9 1,164 04 1,085.17 1.445 31 (I) Total re\·em1e from 01>N'<lli ons 517.13 4 18.55 41758 1.482.57 1.485.20 1.85 1.09 (11) O1her incomr 0.81 2.87 2 89 4 23 9 08 8 85 I. Total in<"ome (I + II) 5 17.94 421.42 420.4 7 1.486.80 1.494.28 1,859.94 Expenses (1) Finance cos! J 33 3.31 3.20 10.02 9 41 12 71 (11) Fees and commission expense I 00 077 0 66 2 .54 I 87 2 62 (iii) Employee benefils expense 132.74 158 81 112 77 420 71 341 76 457 95 (111) Deprec1a1ion, amonisation and in~airment 12 67 12.70 I 130 3764 33 73 45 54 (v) Other expenses 81.08 81.72 7135 238 64 209 34 288 95 2. Total expenst-s 230.82 257.3 1 199.28 7095 5 596.11 807.77 3. Profit berore exre ptional items and tax ( 1-2) 287,12 164. 11 221.19 777.25 898.17 1,052.17 -1. Exceptiona l items Employee Benefits Impact on account ofVRS and New Labour Codes 108 85 108.85 (Refer notes 7 and 8) S. Profit before tax (J--1 ) 178,27 164.1 1 22 1.19 668.40 898.17 1,052. 17 Tilx expenses Curren! lax 42.27 43.33 47 17 147 09 I SJ 48 207 70 Deferred tax (I.SI) (11.42) 0 43 (2 56) 33 72 3 1 SI 6. Total tu expen~s 40.46 3 1.9 1 47.60 I-I-I.SJ 187.20 239,21 7. Profit for the period / year fro m i'OtHinuin g op~rati ons (S-6) 137.8 1 132.20 17359 !i-23.87 7 10.97 8 12.96 Profit / (loss) from d1scon1111ued operallons Tax exn.>nse of disconiinued ooerations 8. Profi t / (loss) fro m dis<"onlinutd operat ions (aftt-r lax) 9. Profil allribut able to: O\\ nt-rs of the Compa ny 120,97 113.01 150.69 470.83 644.03 731.49 Non-con1rolling inte rests 16.84 19.19 22.90 53.04 66.94 81.4 7 Ollt t-r <'Omprehen sh•t inco me/ (loss) A (i) Items that will be reclassified to profi1 or loss ~Exchange difference on translation of foreign currency operallons 14 20 15 16 (30 04) 70 51 14.41 32.38 B (1) Items that \Vlll not be reclassified to profit or loss 6.86 11.17 (30.00) (1611) -Remeasurement of defined benefit liability/ (assets) 3 31 I 62 (i1) Income tax relating to items that will 001 be reclassified 10 profit or (142) (0 67) loss (2 20) 5 96 (0 55) 3 29 IO. Other <'om1>reh('nsive inrome / (loss), nt-1 of tax 19.64 18.46 (2 1.07) 46.47 15.48 19.56 11. Other umprehpn sive in!'ome / (loss) attribut able to: Owners of the Con._,any 1964 1846 (21 07) 46.47 1548 19 56 Non-comrolling mterests Total <'omprthen si\'e income 1111ributabl e lo: O\,11ers of1he Company 140.61 131 47 129 62 517 30 659 51 751 05 Non-controlhng interests 16 84 19. 19 22 90 53 04 6694 81 47 12. Total i'Ompre-hensin in<"om(' 157.45 150.66 152.52 570.34 726.45 832.52 Eamings 1>er equil y share * lfa!'e value of Rs. 10 t-ach l Basic (in Rs) 9.43 8 82 11.81 36 74 50 54 51 35 Diluted (tn Rs) 9 39 8.77 11 74 36 59 ~032 57 11 Paid-up equity share capi1al (face value of Rs JO each) 128.52 128 24 127 92 128 52 127.92 127 98 Other equity (excluding revaluation reserve) 4,471 15 • Earnings per equity share for interim penods 1s not annualised
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Notes : The consolidated financial results of UT! Asset Management Company Limited (the "Company") and its subsidiaries (collectivel y referred to as the "Group") have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard ('Ind AS') 34 - Interim Financial Reporting, notified under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India. 2 The accounting policies and methods of computation followed in the consolidated financial results arc consistent with the consolidated financial statements for the year ended March 31 , 2025. 3 The Nomination and Remuneration Committee of the Board of Directors of the Company at its meeting held on November 25, 2025 had approved grant of 5,48,522 stock options representing equal number of equity shares of Rs. IO each, at a grant price of Rs. I, 145.20 per equity share (being the market price as defined in the applicable SEBI Regulations), to the eligible employees of the Company and its subsidiaries under "UTI AMC Employee Stock Option Scheme -2007". 4 During the quarter and nine months period ended December 31, 2025, the Company has allotted 2,81 , 133 equity shares and 5,40, 132 equity shares of face value Rs. IO each, respectively, pursuant to exercise of stock options. 5 On December 24, 2025, Structure Debt Opportunities Fund II ("SDOF II") made its final distribut ion and redeemed the units held by the Company, following which SDOF II ceased to be a subsidiary of the Company with effect from the same date. 6 The Board of Directors of the Company at its meeting held on September 23, 2025 approved revision in family pension benefits applicable to eligible employees. Based on actuarial valuation, the Company has recognized an incremental liability of Rs. 24.91 crore, which has been accounted for in the financial results for the quarter ended September 30, 2025 and nine months period ended December 31, 2025. 7 During the quarter ended September 30, 2025, the Company introduced a Voluntary Retirement Scheme ("YRS") for eligible employees, allowing them to apply until October 31, 2025. During the quarter ended December 31 , 2025, the Company has provided Rs. 84.64 crores for 184 employees who opted for YRS. As part of full and final settlement, the Company has also incurred additional gratuity expense of Rs. 2.89 crore for early settlement and pension liability of Rs. 16. 75 crore as pension payouts commenced immediately on retirement as compared to future payouts based on the original retirement dates. Overall expense charge on account of YRS amounting to Rs. I 04.28 crore has been recognised as an exceptional item in the consolidated financial results. 8 Pursuant to the notification issued by the Mini stry of Labour and Employment, the Code on Wages, 20 I 9, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the "New Labour Codes") became effective from November 2 1, 2025. The Group has reassessed its employee benefit obligations in accordance with the revised definition of wages. As a result, an incremental gratuity liabilit y on account of past service cost, calculated in accordance with Ind AS 19 - Employee Benefits, amounting to Rs. 4.57 crore, has been recognised as an exceptional item in the standalone financial results for the quarter and nine months period ended December 31, 2025 . The Group continues to monitor developments relating to the implementation of the New Labour Codes and will review its estimates and assumptions on an ongoing basis. 9 The consolidated financial results include, results of wholly owned subsidiaries viz. UTI HART Financial And Investment Services Limited, UTI Pension Fund Limited , UTI Alternatives Private Limited and UTI International Limited . Further, the Company has investments in UTI Structured Debt Opportunities Fund II and UTI Structured Debt Opportunities Fund Il l and has treated these investments as subsidiaries, as per requirement of Ind AS 110 "Consolidated Financial Statements". IO The Group is in the business of providing asset management services, portfol io management and advisory services. The primary segment is identified as asset management services. As such, the Group's financial results are largely renective of asset management business, accordingly, there are no separate reportable operating segments as per Ind AS I 08 'Operating Segments'. The Group has identifi ed the following geographical segments. Information regarding geographical revenue is as follows · (Rs in crorc) Quarter Ended Nine Months Perio d Ended Year Ended Geograp hy Decemb er 31 , September 30, December 3 1, December 3 1, December 3 1, 2025 2025 2024 2025 2024 March 31 , 2025 Domestic Segment (India) 360.60 355.14 339.58 1,06 1. 18 976.82 1,305.66 International Segment 34.14 34.87 35.81 102.86 108.35 139.65 Tota l 394.74 390.0 t 375.3 9 1, 164.04 1,085.17 l ,HS.31 11 The results for the quarter and nine months period ended December 3 I, 2025, which have been subjected to a Lim ited Review by the Statutory Auditors of the Company, have been reviewed by the Audit Committee of the Board of Directors and subsequently approved by the Board of Directors at its meeting held on January 21 , 2026, in terms of Regulation 33 of the Securities and Exchange Board of India (List ing Obligations and Disclosure Requirements) Regulations, 2015, as amended. For and on beha lf of the Board of Directors of UTI Asset Management Company Limited 'rirrfu /) lmta iyazur Rahman Managi ng Directo & Chief Executi ve Offi cer (DIN: 01 818725) Mumbai January 21 , 2026
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` ``````````` To The Board of Directors UTI Asset Management Company Limited UTI Tower ‘Gn’ Block Bandra Kurla Complex Bandra (East) Mumbai – 400 051. Sub: Certificate under Regulati on 33(2)(a) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the quarter ended 31st December, 2025 Dear Sir / Madam, We, the undersigned in the capacity of Chief Fi nancial Officer and Chief Executive Officer of the UTI Asset Management Company Limited (“the Company”) hereby certify that to the best of our knowledge and belief, the un-audited standalone and consolidated financial results of the Company for the quarter ended 31 st December, 2025 do not contain any false or misleading statement or figures and do not omit any material fact which may make the statements or figures contained therein misleading. Vinay Lakhotia Chief Financial Officer Imtaiyazur Rahman Managing Director & CEO Date: 21st January, 2026 VINAY LAKHOTIA Digitally signed by VINAY LAKHOTIA Date: 2026.01.21 12:08:52 +05'30' IMTAIYAZ UR RAHMAN Digitally signed by IMTAIYAZUR RAHMAN Date: 2026.01.21 12:09:16 +05'30'