Interim report
Page 1
Ref. No.: UTI/AMC/CS/SE/2026-27/0725 Date: 23rd October, 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 m eeting of UTI Asset Manag ement Company Limited held on 23rd October, 2026 Dear Sir / Madam, Pursuant to Regulation 30 and 33 read with Schedule III of Securities and Exchange Board of India (Listing Obligations and Disclosure Re quirements) Regulations, 2015 (the SEBI Listing Regulations) along with relevant SEBI c irculars, based on the recommendation of the Audit Committee, the Board of Director s has, in its meeting held today i.e. 23rd October, 2026, inter- alia, approved the un-audited standalone and consolidated financial results of the Company for the quarter and half year ended 30th September, 2026. We are enclosing herewith a copy of the financial results for the quarter and half year ended 30th September, 2026 along with limited review report issued by the statutory auditor. The Board meeting started at 1545 hrs IST and concluded at 1815 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
Page 2
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 30 September 2026 and year to date results for the period from 1 April 2026 to 30 September 2026 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 30 September 2026 and year to date results for the period from 1 April 2026 to 30 September 2026 ("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 23 October 2026 For B S R & Co. LLP Chartered Accountants Firm's Registration No.:101248W/W-100022 Sameer Mota Partner Membership No.: 109928 UDIN:26109928DR NXUT2950 Registered Office; BS R & Co. (a partnership firm with Registration No. BA61223) converted into BS R & Co. LLP (a Llm1ted Liability Partnership \\11th LLP Registration No. AAB-8181) with effect from October 14, 2013 14th Floor, Central B \Ning and North C Wing, Nesco IT Park 4, Nesco Center, Western Express Highway, Goregaon (East), Mumbai. 400063 Page 1 of 1
Page 3
UTI Asst>I /".fanagemt>nl Com11any Limited Un,mdited Standa lone S1a1ement of Profil and Loss for 1he Qua,1er and Malf Yea r Ended Septem ber 30, 2026 (Rs m crorc exccp1 for eamm •s oer eou11v share darn) Ouar1er E:nded Half Year Ended Year Ended Pa11irul ars September 30. 2026 June JO. 2026 September 30. 2025 September JO, 2026 Seplember 30, 2025 Marrh JI. 2026 (Unaudi ted) (Unaudited) lUnauditedl (Una udit ed) {Unaud ittdl IAudi tt>dl hlCOme Revtnue fro m operatio ns (i) Interest mcome 8.24 8 04 8.36 16 28 16.78 32 93 (11) D1vtdend income 44.00 44.00 44 00 (111) Rental mcome 4.34 4 22 3.93 8.56 7.77 1; 66 (1v) Net gain on fair value changes 117. 16 1543 113.29 130 77 12778 (v) Sale of SCrvtCC:S 324.05 308 JO 318 50 632 35 627 78 1.255 17 ( I) Total rt'\'enu e from opernt ions 336.63 437.72 390.22 770.48 827.10 1,475.54 (II) O1her inro me 0.59 I 19 090 I 78 2 3J 1619 I. Total inrome (I + II) 337.22 438.9 1 391.12 772.26 829.43 1,492.13 Expenses (1) Finance cos1 J 12 J 11 3.18 6 23 6 44 12 71 (11) Fees and commission expense 4 54 4 JI 4.20 8 85 8 28 16 77 (i11) Net loss on fair value changes J 87 (iv) En~ loyce benefits expense 94 23 92.02 131.48 186 25 236 01 437 14 (v) Deprec1a110n. amortisation and impairment 11 33 11 24 11.19 22.57 22 08 44 58 (v1) Other expenses 39. 10 41 11 43 17 802 1 78 38 173 OJ 2. To1al upe nsts 156. 19 15 1.79 197.22 304.11 351.19 684.23 3. Profit before exrep tiona l ilems and lax ( 1-2) 18 1.03 287.12 193.90 468. 15 478.24 807.90 4. Exrep tiona l items Impact ofVRS 2025 and changes m Labour Codes 108 54 5. Profit before tax (3-4) 181.03 287. 12 193.90 468.15 478.24 699.36 Tax expenses Current tax 48.20 54 65 37.90 10285 95 40 174 25 Deferred tax (10.27) 14 67 (10 21) 4.40 0.50 (14 64) 6. Tola( tax ex1>ensts 37.93 69.32 27.69 107.25 95.90 159.61 7. Profit for the period / yea r from ron1in11ing oper.11ions (5-6) 143.10 217.80 166.2 1 360.90 382.3 4 ~39.75 Profit / (loss) from disconlmued opera11ons Tax exoense of discontinued ooerations 8. Profit / (loss) from disrontinu cd ope ration s (afte r tax) 9. Profit for the 1>eriod / year (7-8) 143. 10 2 17.80 166.21 360.90 382.3 4 ~39.7~ Other romprehcn sh·e (loss)/ income (i) h ems 1hat will not be reclassified 10 profit or loss (3.56) ( 16.14) 3.39 (19.70 ) ()6 81) (26 26) • Remeasurement of defined benefit liab1h1ies I (assets) (ii) Income lax rela1ing to items that will not be reclassified 10 profit or loss 0.74 3.06 (0 67) 3.80 7.37 5 04 10. Other romprehcnsh 1e (loss) / inco me1 net of tax (2.82) ( 13.08) 2.72 (15.90) (29.44) (21.22) 11. Total rompreh ensi\"c income (9+10) 140.28 204.72 168.93 345.00 352.90 SIS.SJ Earni ngs 1>er equily share * I face valu e of Rs. 10 earhl Basic (in Rs ) I 1.13 16.95 12.97 28.08 29 85 42 09 Diluted (in Rs) I I. 13 16 9) 12 90 28 05 29 71 4 1 95 Paid-up equi1y share capital (face value of Rs 10 each) 128 54 128.53 128.24 128.54 128.24 128 52 Other eqmty (excludmg revaluation reserve) J.606 54 • Earnings per equity share for mterim periods is not annualised
Page 4
I * ~&. Co~ (q C:) 141h floor. Central B Y/1110 a Norlh C W1119. Note 1 UTI Asset Management Company Limited Unaud ited Standalone Balance Sheet as at September 30, 2026 Particulars September 30, 2026 (Unaudited) I. ASSETS (I) Financial assets (a) Cash and cash equi val en ts 2.1 2 (b) Bank balance other than (a) above 144.28 (c) Receivables (i) Trade rece ivab les 29.9 1 (ii) Other receivables 0.83 (d) Loans 4.73 (e) Investments 3.377.45 (f) Othe r financial assets 13.99 Tota l Financial Asse ts 3,573.31 (2) Non - financial assets (a) Current tax assets (net) 57.67 (b) Investment property 116.73 (c) Property, plant and equipment 155.04 (d) Right of use assets IO 1.49 (e) Capital work-in-progress 2.67 (f) Intangible assets under developme nt 3.57 (g) Other intangible assets 3.52 (h) Other non-financial assets 25.67 Total Non-Fin ancial Asse ts 466.36 TOTAL ASSETS 4,039.67 II. LIA BILI TIES AN D EQUITY LIABILITIES (I) Financial liabilitie s (a) Payables (I) Trade payables (i) total outstanding dues of micro enterp rises and sma ll enterprises 0.49 (ii) total outstanding dues of cred itors other than micro enterprises and small enterprises 27.66 (II) Other payables (i) total outstanding dues of micro enterprises and small enterp rises - (ii) total outstandi ng dues of creditors other than micro enterprises and small enterp rises 2.42 (b) Lease liabilities 128. 16 (c) Other financia l liabilit ies 42.86 Total Financial Liabilitie s 201.59 (2) Non- financial liabilities (a) Current tax liabi lities (net) 24.58 (b) Provisio ns 172.00 (c) Deferred tax liabil ities (net) 53.00 (d) Other non-financial liabil ities 17.65 Total Non-Financial Liabilities 267.23 EQU ITY Equity share capital 128.54 ~ Other equity 3,442.31 ~--0"\ Total Equit y 3,570.85 \ ' TOTAL LIABILITIES AND EQ UITY 4 039.67 Nesc~T Par!-4, * Nes r. Western E,pr s ,ghway, (1~ Goregaon (Easl). ..f2 c:;;> Uumba, - 400 063 ~ 'le ~,'lf red Acco-S (Rs in crore) March 31, 2026 /Audited) 4.00 147.46 31.60 0.43 1.05 3.504.63 21.76 3,710.93 57.73 11 8.60 160.35 102.58 0.08 3.67 4.97 32.20 480.18 4 191.1 I 1.9 1 29.26 - 52.56 129.05 I I. 75 224.53 19.59 142.26 52.40 17.27 231.52 128.52 3,606.54 3,735.06 4,191.11 - ,<._'\~MC .:::, I \ *
Page 5
Note 2 UTI Asset Management Company Limited Unaudited Standalone Statement of Cash Flows for the Half Year Ended September 30, 2026 (Rs in crore) For the ha lf year ended Fo r the half year ended Pa rti cular s Sept cm ber 30, 2026 September 30, 2025 / Unaudit ed) (U naudited) CAS H FLOW S FROM OP ERATI NG ACTIVITIE S Profit for the period 468. 15 478 .24 Adju stments for: Depreciation, amortization and impairment 22.57 22.08 Interest income ( 16 28) ( 16.78) Dividend income (44.00) Rental income (8.56) (7.77) Finance cost 6.23 6.44 Equity-settled share-based payment transac1ions 3.03 0.75 Gain on fair value changes ( 113.29) ( 130.77) Amortisa tion of employee loans 0.50 0.85 Loss on sale of property, plan! and equipmcnl 0.20 0.1 6 Operati ng profit befor e workin g capital changes 362.55 309.2 0 Adjustment for chan ges in worki ng cap ital (Increase)/ Decrease in trade receivables 1.69 (12.93) (Increase)/ Decrease in 01her receivables (0.40 ) (0.0 1) (Increase)/ Decrease in loans (4 18) 1.21 (Increase)/ Decrease in 01her financial asse1s 7.77 (3 79) (Increase)/ Decrease in 01her non-fina ncials assels 6.53 6.56 Increase/ (Decrease) in 1rade payables (3.02) 7.60 Increase/ (Decrease) in olher payables (50.1 4) (34 88) Increase/ (Decrease) in other financial liabili1ie s 3 LI I (02 1) Increase/ (Decrease) in provi sions 10.04 40.87 Increase/ (Decrease) in other non-financial liabilities 0.38 4. 11 Cash genera ted from operations 362. 33 3 17.73 Less : Income lax paid (net) (97.81) (97 0 1) Net cash generat ed from operat ing activities (A) 264.52 220.72 CAS H FLOWS FROM INVESTI NG A CTIVITIE S Acquisition of property, plant and equipmenl and other in1angible assels (19. 15) (25.93) Proceeds from sale of property, plant and equipmen l 3.61 15.84 lntercs1 income 24. 14 3 1.82 Dividend received from subsidiary 44.00 Rental income 8.56 7.77 Acquisition of investments (1,465 98) (1,642 .60) Proceeds from sale of investment s 1,698.90 1,960.30 Fixed deposils placed with financial insl itutions (net) 3.00 (4 95) Net cash generat ed from investi ng activities (B) 253.0 8 386.25 CAS II FLOWS FROM FI ANCING ACTIVIT IES Dividend paid (5 13.96) (6 1489) Principal paymenl of lease liabili1i es (0.89) (7 2 1) Finance costs paid (6 .23) (6.44 ) Proceeds from issue of share capi1al (including securit ies premi um) 1.67 2 1.45 Share application money received pending allot ment (0.07) 2.36 Net cas h used in financin g activities (C) (51 9.48) (604.73) Net (decrease)/ increas e in cash and cash eq uivalent (A+ B+C) ( 1.88) 2.24 Cash and cash equival enls at 1he beginning oflh e period 4.00 2.95 Cas h and cas h eo uiva lents at the end of the oeriod 2. 12 5.I 9 Co mpon ents of cash and cash equiva lent Cash and cash equivalents Balances with banks 2. 12 5.19 -/2 . . 0.00 h' illl t:A'- '-'U. /~ 2.12 5. 19 <o .OOnilRliJi~t,..:~N>,, less 1han Rs. 0.005 Crore) Cenlral B W1[10 anti a~ .:,.; . . . . . . . . f. · d · I · · NolRoif~ ~ ~ pan has ccled to present cash nows from operaung ac11v1t1es usrng 1he 111d1rec1 me1hod and Items o rncome or expense assoc1a1e w1t 1 111vcst111g 1* 0 or llkl~ <Msh no "ff Nes r. Weslern , ,ghway. G0<egaon (Easl). ..f!? :.;5<;,) 'I: Mumba, • 400 063 ~,f' presented as per 1he requiremenl s of Ind AS 7 'S1a1emen1 of Cash Flows'. - -<-'p,..MC ✓
Page 6
Notes: 3 The standalone financial results of UTI Asset Management Company Limited (the "Company") have been prepared in accordance with the recognition and 111easurement principles laid down in Indian Accounting Standard 34 - lntcri111 Financial Reporting, notified under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India. 4 The accounting policies and 111ethods of computation followed in the standalone financial results arc consistent with the standalone financial statements for the year ended March 3 1, 2026. 5 During the quarter and half year ended Septe111ber 30, 2026, the Company has allotted 14,884 equity shares and 20, 186 equity shares of face value Rs. IO each, respectively, pursuant to exercise of stock options. 6 During the quarter ended Scpte111ber 30, 2026, the Company paid a final dividend of Rs. 40 per equity share as approved by the shareholders at the Annual General Meeting held on July 21, 2026. 7 The Company is in the business of providing asset 111anage111ent services, portfolio management and advisory services. The primary segment is identified as asset management services. As such, the Company's financial results are largely reflective of asset management business, accordingly, there are no separate reportable segments as per Ind AS I 08 "Operating Segments". 8 The results for the quarter and half year ended Scpte111ber 30, 2026, which have been subjected to a Limited Review by the Statutory Auditors of the Co111pany, 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 October 23, 2026, in tem1s of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 20 15, as amended. For and on behalf of the Board of Directors of lJTI Asset Manage ment Compan y Limited ~ Non-Executive Chairper son and Independent Director (DI N: 06519925) Mu111bai October 23. 2026
Page 7
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) 62571010 Limited Review Report on unaudited consolidated financial results of UTI Asset Management Company Limited for the quarter ended 30 September 2026 and year to date results for the period from 1 April 2026 to 30 September 2026 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 30 September 2026 and year to date results for the period from 1 April 2026 to 30 September 2026 ("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 listed below: Name of component UTI International Limited ("UIL") UTI Pension Fund Limited UTI Alternatives Private Limited UTI HART Financial and Investment Services Limited UTI International (Singapore) Private Limited UTI Investment Management Company (Mauritius) Limited BS R & Co. (a partnership finn with Registration No. BA61223} converted into BS R & Co. LLP (a limited Liability Partnership wilh LLP Registration No. AAB-8181) with effect from October 14, 2013 Relationship Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary of UIL Subsidiary of UIL Reg1s1ered Office. 14th Floor, Central B IMng and North C VVing, Nesco IT Park 4, Nesco Center, Western Express H1ghway, Goregaon (East), Mumbai• 400063 Page 1 of 2
Page 8
BS R & Co. LLP Name of component UTI International (France) S.A.S UTI Investments America Limited Limited Review Report (Continued) UTI Asset Management Company Limited Relationship Subsidiary of UIL 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 assets (before consolidation adjustments) of Rs. 385.43 crore as at 30 September 2026, and total revenue (before consolidation adjustments) of Rs. 58.92 crore and Rs. 114.36 crore, total net profit after tax (before consolidation adjustments) of Rs. 13.51 crore and Rs. 28.97 crore and total comprehensive income (before consolidation adjustments) of Rs. 13.56 crore and Rs. 28.92 crore, for the quarter ended 30 September 2026 and for the period from 1 April 2026 to 30 September 2026 respectively, and cash flows (net) (before consolidation adjustments) of Rs. (2.85) crore for the period from 1 April 2026 to 30 September 2026 as considered in the Statement. This 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 23 October 2026 For 8 5 R & Co. LLP Chartered Accountants Firm's Registration No.: 101248W/W-100022 Sameer Mota Partner Membersh ip No.: 109928 UDIN:26109928TBWNRH2774 Page 2 of 2
Page 9
UTI Asset Managt'ment Conwan y Limited Unaudi led Consolidated Statemenl of Profi l and Loss for the Quarter and Half Year Ended Se111ember 30. 2026 (Rs in crore exceot for eamml!S oer eoully share data) nuarter Ended Half Year Ended Year Ended P:111iculars Se111ember 30. 2026 June 30, 2026 Se1,tember 30, 2025 Septe m ber 30, 2026 September 30, 2025 Marth 31, 2026 (Unaudit edl l Ummditedl I Una udit ed) I Unaudited \ (Unaudit ed \ IAudit<"d' lntome Ren•nue from 01>era1ions (1) Interest income 12 17 13 62 11 15 25 79 21 86 4493 (11) Rental mcome 4 02 4.02 3 72 8 04 7 43 1490 (ni) Ne! gain on fau value changes 18713 13 67 172 39 166.85 99 30 (iv) Sale of serVJces 398 40 378 74 390.01 777.14 769 30 1.5)8 92 (I) Total re,·em1e from 01)('ntt ions 414.59 583.51 418.55 983.36 965.H 1,698.05 (II) O1hrr income 0.17 I 72 2.87 1.89 342 16 00 I. Total intomc (I + II) 4 14.76 585.23 421.42 985.25 968.86 1,714.05 Ex1>enses (1) Finance cos1 3 27 3 28 J 31 6.55 669 13 21 (ii) Fees and comnussion expense 1.45 I 13 0 77 2 58 1.54 J 76 (111) Net loss on Fair value changes 14.74 (1v) Employee benefi1s expense 128.20 121 63 158.81 249 83 287 97 552 69 (v) Depreciation. amomsa11on and impairment 13.11 13 07 12.70 26. 18 24 97 50 86 (VI) Othl!r expenses 78.79 78 18 81 72 156 97 157 56 )3) 03 2. Total l"xpen st>s 239.56 217.29 257.31 442.11 478.73 953.55 J. Profit before extrptional items and tax ( 1-2) 175.20 367.94 164.11 543.14 490.13 76050 4. Enept ional ite ms lmpac1 ofVRS 2025 and changes in Labour Codes 108 90 5. Profit befon' lax (3-4) 175.20 367.94 164.11 543.14 490.13 651.60 Tax expense s Curren! lax 52.82 61.48 43.33 114 30 104 82 194 J3 Deferred tax (9 93) 12.60 (11 42) 2 67 (0 75) (11 16) 6. Total tax es:pen~s 42.89 74.08 3 1.9 1 116.97 104.07 179.1 7 7. Profil for the period / yrar from conl inuin g oper-.ttions (5-6) 132.31 293.86 132.20 426.1 7 386.06 472.43 Profit I (loss) from d1scon11nued operations Tax exnPnse of discontinued onerations 8. Profit / (loss) from distont inued operation s (afler tax) 9. Profit altriburnb le to: Owners of the Compa ny Ill.J I 293.86 113.0 1 426. 17 349.86 404.12 Non-ro ntrolling intert' sts 19.19 36.20 68.3 1 Olher comprthrn sin income A (1) Items that will be reclassified 10 profit or loss -Exchange difference on translation of foreign currency ope rauons 11 60 (J 72) 15.76 7.88 56 31 98 56 B (i) Items !hat w1II not be reclassified to profil or loss (1627) 3.37 (19.77) ()6 86) (26 25) -Remeasurement of defined benefit liab1h1y / (asse1s) (3 50) (ii) Income tax relaling to items that will not be reclassified 10 profit or 072 l 10 (0 67) 3 82 7 38 5 03 loss 10. Other tomprchrn si,·e in<'ome / (loss), net of tax 8.82 (16.89) 18.46 (8.07) 26.83 77.34 11. Other co1111>rehensh ·e inrnme / (loss) a11ribuf able to: O\,ners of the Company 8.82 ( 16 89) 1846 (8 07) 26 83 77 J4 Non-control hng interests Total rnm1>rehensive inrom e a llributabl e to: Owners of the Con1)any 141.13 276.97 131.47 418 10 376.69 481 46 Non-con1rollmg interests 19.19 36 20 68 31 12. Total com1,rehrn sive intome 141.13 276.97 150.66 418. IO 412 .89 549.77 Earni ngs per rqtti ly sha re• I fate value of Rs. IO eac h I Basic (in Rs) 10 29 22.86 8.82 JJ 16 27 32 31 51 Diluted (in Rs) 10 29 22.84 8 77 33 13 27 19 31 41 Paid-up equity share capital (face value of Rs 10 each) 128 54 128 53 128 24 128 54 128 24 128 ~2 O1her equily (excluding revaluation reserve) 4.376 11 • Eam111gs per equity share for mlenm pcnods 1s not annualised
Page 10
Note I UTI Asset Management Company Limited Unaudited Consolidated Balance Sheet as at September 30, 2026 Partic ulars Sep tember 30, 2026 (Una udited) I. ASSETS I Financial assets (a) Cas h and cash equivalents 27.25 (b) Bank balance other than included in (a) above 383.74 (c) Receivables (i) Trad e receivables 87.63 (ii) Other receivables 1.47 (d) Loans 0. 17 (e) Investments 3,945.37 (f) Other financial assets 14.25 Total Financial Assets 4,459 .88 2 Non - financial assets (a) Current tax assets (net) 59.81 (b) Investment propert y 116.73 (c) Property, plant and equipment I 61. 13 (d) Right of use assets 111.00 (e) Capital work-in-pro gress 2.66 (f) Intangible asse ts under development 3.57 (g) Other intangible assets 3.93 (h) Other non-finan cial assets 37.52 Total Non-Financial Assets 496.35 TOTAL ASSETS 4,956 .23 II. LIABILITIES AND EQUITY LIAB ILITIES 1 Finan cial liabilitie s (a) Payables (I) Trade payables (i) total outstandin g dues of micro enterprises 0.49 and small enterprises (ii) total outstanding dues of creditors other than 25.20 micro enterprises and small enterprises (II) Other payables (i) total outstandin g dues of micro enterpri ses - and small enterpr ises ( ii) total outstandin g dues of creditors other than 40.42 micro enterpr ises and small enterp rises (b) Lease liabilities 138.12 (cl Other financial liabilitie s 57.43 Tota l Financia l Liab ilities 26 1.66 2 No n - financial liabilitie s (a) Current tax liab ilities (net ) 25.33 (b) Provisions 185.71 (c) Deferred tax liab ilities (net) 49.05 (d) Other non financial liabilities 20.95 Tota l Non-Financial Liabilities 281.04 EQUITY Equity share capital 128.54 Other equity 4,284.99 ~ Co ~ ·1y 1 attr ibut able to owners of the Compa ny 4,4 13.53 C::,~ - • ~ ntrollme. mterests - ~ Cent 1,1n,1001, 1 ~~ uity 4,413.53 alBWmga N ,mr.winn * I ~ -co l~P•~4.TO :NJ IABILITIES AND EO UITY 4,956.23 Weslern E~ ss Highway. (1 G01e9a SI). .1!J :::S-<;.) Mumoai • , Oil 063 ,§" ~ ~ eredAccov (Rs. in crore) March 3 1, 2026 (A udited) 35.57 408.46 77.32 3.09 1.05 3,987.62 19.91 4,533 .02 59.28 118.60 166.55 114.12 0.07 3.67 5.59 42.48 5 10.36 5-043.38 1.94 23.89 0.06 11 3.55 140.93 11.74 292. 11 20.26 155.42 49.75 21.21 246 .64 128.52 4,376.11 4,504.63 - 4,504 .63 5,043.38 1 I
Page 11
Note 2 UTI Asset Management Company Limited Unaudited Consolidated Statement of Cash Flows for the Half Year Ended September 30, 2026 (Rs in crore) For the half year ended For the half year ended Pa rl icu la rs Seotcm her 30, 2026 Sentem ber 30, 2025 CASH FLOWS FROM OPERATING ACTIVITIES runauditedl (Unaudited) Profit for the period 543. 14 490.13 Adjustments for: Depreciation, amonization and impai rment 26. 18 24.97 Interest income (25.79) (2 1 86) Rental income (8 04) (7.43) Finance costs 6.55 6.69 Net gain on foreign currency transactions and translations (807) 26.84 Equity-sellled share-based payment transactions 3.34 0.86 Change in fair value offinancial assets at FVTPL ( 1723 9) ( 166 85) Amonisation of other financial instrument 0.50 0.85 Net gain on sale of property , plant and equipment 0.20 0. 16 O1>erating profit before working capital changes 365.62 354.36 Adjustm ent for changes in workin g capital (Increase)/ Decrease in loans 0.88 206 (Increase)/ Decrease in trade receivables (10.3 1) (2446) (Increase)/ Decrease in other receivables 162 0.21 (Increase)/ Decrease in other financial assets 5.66 (0.5 1) (Increase)/ Decrease in other non-financial assets 4.46 6.50 Increase/ (Decrease) in trade payables (0. 14) (6.93) Increase/ (Decrease) in other payables (73 19) (47.80) Increase/ (Decrease) in other financial liabilities 45.69 (0 10) Increase/ (Decrease) in provisions 29.59 7004 Increase/ (Decrease) in other non-financial liabiliti es (0.26) (34.65) Cash Generated from OJ>erations 369.62 3 18.72 Less: Income tax paid (net) ( 112.43) (108.48) Net cash <'enerated from operating activities I Al 257.19 2 10.24 CASH FLOWS FROM INVESTING ACTIVITIES Acquisition ofpropeny, plant and equipment and other intangible assets (20.39) (33.63) Proceeds rrom sale of propeny , plant and equipment 360 18.79 Interest income 25.79 21.86 Rental income 8.04 7.43 Acquisition of investments 42.24 125.21 Proceeds from sale of investments 172.39 166.85 Fixed deposits placed with financial institutions (net) 24.72 ( 10.06) Net cash Qenerated from investino activities /Bl 256.39 296.45 CASH FLOWS FROM FINANCING ACTIVITIES Dividends paid (5 14 14) (614 90) Proceeds from issue of equity share capital (including securities premium ) 1.67 21.45 Principal payment of lease liabilitie s (2.8 1) (5.45) Finance costs paid (6.55 ) (6.69) Share application money received pending allotment (0.07) 2.36 Net cash used in finan cine activities t C\ 1521.901 1603.231 Net (decrease) / increase in cash and cash equivalent (A+B+C) (8.32) (96.54) Cash and cash equiva lents at the beginning of the period 35.57 256.79 Cash and cash eq uivalents at the end of the period 27.25 160.25 Components of cash and cash equivalents Cash and cash equi valents Balances with banks 27.25 160.25 _,;~~l \,Llll rnwa! 0 00 ,;VI:ntaei. 1..,u . / ~ 27.25 160.25 f<~ Y4ill~t ;_"-'- less than Rs. 0.005 Crore) <Jl~nlffl~~ffl,9~ ele~ d to present cash flows from operating activities using the indir ect method and items of income or expense associated with inv~J~ il'!>fJIP.ncin 'ijl flows are presented as per the requirements of Ind AS 7 ' Statement of Cash Flows'. _ * Ne~en:er. l MC.._ Wester ,ghway. "-... '\ ~ (1 Goreg on (E st). ..f2 .::, ~ Mumbai • 400 063 'l>C::- ¾ ~ I 0redAcco-v * -- ~ -
Page 12
No1es : 3 ll1e consolidated financial results of UTI Asset Management Company Limned (the "Company" ) and its subsidiaries (collecuvely referred to as the "Group") have been prepared m accordance with the recogmuon and measurement principles laid down in Indian Accounting Standard ('Ind AS') 34 - lnternn Financial Reporting, notified under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India 4 TI1e accounting policies and methods of computation followed m the consolidated financial results are consmcnt with the consolidated financial statements for the year ended March 31. 2026 5 Durmg the quarter and half year ended September 30, 2026, the Company has allotted 14.884 equity shares and 20.186 eqmty shares of face value Rs IO each. respectively. of face value Rs IO each. pursuant to exercise of stock options 6 During the quarter ended September 30. 2026, the Company paid a final dividend of Rs 40 per eqmty share as approved by the shareholders at the Annual General Meeting held on July 21. 2026 7 TI1e consolidated financial results include, results of wholly owned subs1d1aries viz UTI HART Financial And lnvcstmcni Seivices Limited. UTI Pension Fund Limned. UTI Altemauvc s Private Limned and UTI lntemallonal L1m1tcd. 8 The Group 1s m the busmess of prov1dmg asset management services, portfolio management and advisory seiv1ces 17,e primary segment is 1dent1f1ed as asset management services As s uch. the Group's financial results are largely reflective of asset management business. accordingly. there are no separate reponable operating segments as per Ind AS I 08 'Operatmg Segments' TI1e Group has 1dent1tied the followmg geographical segments. lnfonnallon regarding geographical revenue 1s as follows· (Rs m crore) Quar ler Ended Geography ll alf Year Ended Year Ended September 30, 2026 Jun e 30, 2026 Se1>1em ber 30, 2025 September 30, 2026 Septembe r 30, 2025 March 3 1, 2026 Domestic Segment (India) 374 02 353 33 355. 14 72735 700.57 1.408 34 International Segment 24 38 2541 34.87 49 79 68.73 130 58 Total 398.~0 378.7~ 390.01 777,14 769.30 1,538.92 Information regardin_g geographical financial assets is as follows (Rs m crorc) Period Ended Year Ended Geography Septem her 30, 2026 March 31, 2026 Domestic Secmcnt (India) 3.684 72 3. 795 57 International Semnent 775 16 737 45 Total ~-~59.88 ~.533.02 9 TI1c results for the quarter and half year ended September 30, 2026, winch have been subjected to a Limited Review by the Statutory Auditors of the Company. have been reviewed by the Audit Comn11uee of the Board of Directors and subsequently approved by the Board of Directors at its meeting held on October 23, 2026, m tem1s of Regulation 33 of the Securities and Exchange Board of India (L1stmg Obligations and Disclosure Requirements) Regulauons, 2015, as amended For and on behalf of the Bond of Directors of UT I Asset Management Com1lany Limited ~ Non•Exccutive Chairper son and Indepe nd ent Director (DIN: 06519925 ) Mumbai October 23. 2026
Page 13
` `````````` 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 Regulation 33(2)(a) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the quarter ended 30th September, 2026 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 30 th September, 2026 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 Vetri Subramaniam Managing Director & CEO Date: 22nd October, 2026 VINAY LAKHOTIA Digitally signed by VINAY LAKHOTIA Date: 2026.10.22 18:49:35 +05'30' Vetri Murugan Subramania m Digitally signed by Vetri Murugan Subramaniam Date: 2026.10.22 18:57:33 +05'30'