General information about company
Scrip code	537069
NSE Symbol	NOTLISTED
MSEI Symbol	NOTLISTED
ISIN*	INE185K01036
Name of company	ARNOLD HOLDINGS LIMITED
Class of security	Equity
Date of start of financial year	01-04-2024
Date of end of financial year	31-03-2025
Date of board meeting when results were approved	12-02-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	04-02-2025
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	Third quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited	Unaudited
Segment Reporting	Single segment
Description of single segment	Loan
Start date and time of board meeting	12-02-2025 13:00
End date and time of board meeting	12-02-2025 19:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification	Not applicable

Financial Results – NBFC
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-10-2024	01-04-2024
B	Date of end of reporting period	31-12-2024	31-12-2024
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations
(i)	Interest Income	243.651	701.757
(ii)	Dividend Income	6.611	27.631
(iii)	Rental Income	0	0
(iv)	Fees and commission Income	2604.082	8063.31
(v)	Net gain on fair value changes	0	0
(vi)	Net gain on derecognition of financial instruments under amortised cost category	0	0
(vii)	Sale of products (including Excise Duty)	0	0
(viii)	Sale of services	1070.973	6656.48
(ix)	Other revenue from operations
	Total other revenue from operations
	Total Revenue From Operations	3925.317	15449.178
	Other income	44.508	83.386
	Total income	3969.825	15532.564
2	Expenses
	Cost of materials consumed	0	0
	Purchases of stock-in-trade	1266.285	7248.176
	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-380.902	-1499.994
	Employee benefit expense	77.198	339.823
	Finance costs	139.449	409.579
	Depreciation, depletion and amortisation expense	35.611	100.445
	Fees and commission expense	712.914	2135.903
	Net loss on fair value changes	0	0
	Net loss on derecognition of financial instruments under amortised cost category	0	0
	Impairment on financial instruments	0	0
(f)	Other expenses
1	Other expenses	1741.846	5437.085
	Total other expenses	1741.846	5437.085
	Total expenses	3592.401	14171.017

Financial Results – NBFC
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-10-2024	01-04-2024
B	Date of end of reporting period	31-12-2024	31-12-2024
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
3	Total profit before exceptional items and tax	377.424	1361.547
4	Exceptional items	0	0
5	Total profit before tax	377.424	1361.547
7	Tax expense
8	Current tax	83.03	299.54
9	Deferred tax	0	0
10	Total tax expenses	83.03	299.54
14	Net Profit Loss for the period from continuing operations	294.394	1062.007
15	Profit (loss) from discontinued operations before tax	0	0
16	Tax expense of discontinued operations	0	0
17	Net profit (loss) from discontinued operation after tax	0	0
19	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
21	Total profit (loss) for period	294.394	1062.007
22	Other comprehensive income net of taxes	0	0

Financial Results – NBFC
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-10-2024	01-04-2024
B	Date of end of reporting period	31-12-2024	31-12-2024
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
23	Total Comprehensive Income for the period	294.394	1062.007
24	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
25	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
26	Details of equity share capital
	Paid-up equity share capital	2377.5	2377.5
	Face value of equity share capital	10	10
28	Reserves excluding revaluation reserve
29	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings per share from continuing operations	1.238	4.467
	Diluted earnings per share from continuing operations	1.238	4.467
ii	Earnings per equity share for discontinued operations
	Basic earnings per share from discontinued operations	0	0
	Diluted earnings per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings per share	1.238	4.467
	Diluted earnings per share	1.238	4.467
30	Debt equity ratio	0.757	0.757
31	Debt service coverage ratio	3.962	4.57
32	Interest service coverage ratio	3.707	4.324
33	Disclosure of notes on financial results	Textual Information(1)

Text Block

Textual Information(1)

Notes: 1. The above unaudited standalone financial results which are published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, as amended, have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 12, 2025. The above results have been subjected to "limited review" by the statutory auditors of the Company. The unaudited standalone financial results are in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013. 2. Pursuant to the Regulations 13(3) of SEBI (Listing Obligations and Disclosure Requirement) Regulations,2015, we are enclosing herewith the details regarding investor’s complaints: Particulars No. of Complaints No. of investor complaints pending at the beginning of quarter Nil Received during the quarter Nil Disposed during the quarter Nil Remaining unresolved at the end of quarter Nil 3. The Company has evaluated its Operating segment in accordance with IND AS 108 and has concluded that it is engaged in a single operating segment. 4. Figures pertaining to the previous years/period have been regrouped/rearranged, reclassified and restated wherever considered necessary, to make them comparable with those of current year/period. Regrouping has been done in audited financials of April to March 24 which is explained as under:- The figures regrouped are Sales, Purchase, Other Expenses and Finance Cost which is explained as under :- a Rs. 2,43,47,161.78/- shown in Sales & Purchases in March 24 are is reduced from Sales & Purchases respectively since the net effect of debit and credit entry was zero. b Rs. 45,60,935.32/- being FNO Trading Loss earlier shown in Other Expenses has been reclassified and shown in Purchases. c Rs. 24,00,000/- being Loan Processing Fees and shown in Other Expenses is shown under Finance Cost. 5. As the company do not have any Holding/Subsidiary/Joint Venture/ Associate concern, no reporting have been made in this regards.

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-10-2024	01-04-2024
Date of end of reporting period		31-12-2024	31-12-2024
Whether accounts are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets
	Net Segment Asset
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities
	Net Segment Liabilities
	Disclosure of notes on segments