Aptus Value Housing Finance India LimitedQ1 FY27 Results & Financial Update
Aptus Value Housing Finance India Limited: Q1 FY27 consolidated results and company financials – revenue ₹600.29 Cr, PAT ₹260.94 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.
Quarter at a glanceCurrent reported figures.Change figures appear when a comparable reported period is available.
Find an answer
Ask this result
Chart · Market context
Aptus Value Housing Finance India price & chart
Market priceLoading…
1Y return—Price return
Loading market chart…
TradingView Lightweight Charts™ · Copyright © 2025 TradingView, Inc.TradingView
Market chartPrice chart temporarily unavailableThe price chart could not be loaded right now. The reported financial results remain available above.
Spotted a factual error?Tell us the number, date or statement and we will re-check the underlying records and calculations.Report an error
Quarterly Results AnalysisExplore Aptus Value Housing Finance India Q1 FY27 quarterly results and earnings: revenue, profit (PAT), EBITDA, margins, YoY and QoQ growth, order book or business updates where reported, financial performance and management commentary. Reported figures and Nivata calculations are shown separately; no buy, sell or hold recommendation is provided.
Quarter overview
Quarterly earnings analysis
Aptus Value Housing Finance India Limited reported total consolidated revenue from operations of INR 600.29 crore for the first quarter ended June 30, 2026.
Total consolidated income reached INR 610.65 crore, incorporating other income of INR 10.37 crore.
Consolidated profit before tax stood at INR 329.09 crore after accounting for total expenses of INR 281.56 crore, which included finance costs of INR 169.68 crore and employee benefit expenses of INR 64.01 crore.
Consolidated net profit after tax for the quarter was recorded at INR 260.94 crore, yielding a basic and diluted earnings per share of INR 5.21.
On a standalone basis, the parent company registered revenue from operations of INR 417.84 crore, total income of INR 428.14 crore, profit before tax of INR 242.95 crore, and net profit after tax of INR 192.72 crore.
Asset quality disclosures for the standalone housing finance entity indicated Gross Non-Performing Assets at 1.42% and Net Non-Performing Assets at 1.07% as of June 30, 2026, with a provision coverage ratio of 25.00%.
For the first quarter ended June 30, 2026, Aptus Value Housing Finance India Limited reported total consolidated revenue from operations of INR 600.29 crore and total income of INR 610.65 crore.
Profit before tax (PBT) for the quarter stood at INR 329.09 crore, while consolidated profit after tax (PAT) reached INR 260.94 crore, reflecting a net profit margin of 43.47%.
01 · Business model
What does Aptus Value Housing Finance India do?
Aptus Value Housing Finance India Limited is a registered housing finance company regulated by the Reserve Bank of India and supervised by the National Housing Bank. The company specializes in providing long-term housing loans and property-backed financing solutions primarily to retail borrowers in semi-urban and rural markets.
The primary revenue model centers on net interest income derived from mortgage loans, supported by fee income, fair value changes, and gains on the derecognition of financial instruments through loan assignments.
Operations are conducted through both the standalone parent entity and its wholly-owned subsidiary, Aptus Finance India Private Limited, extending credit access across targeted regional geographies.
The institutional funding structure comprises secured non-convertible debentures, term loans from banks, and other borrowings backed by standard loan receivables.
02 · Historical context
What shaped the business before this quarter
Previously, the company established its core operating model focused on granular retail housing and property loans targeting self-employed borrowers in tier-2 and tier-3 locations across southern and western India.
03 · Financial snapshot
Current-quarter financial snapshot
| Metric | Q1 FY27 |
|---|---|
| Total income | ₹610.65 Cr |
| Interest income | ₹529.16 Cr |
| Other income | ₹10.37 Cr |
| Profit before tax | ₹329.09 Cr |
| Profit after tax | ₹260.94 Cr |
| EPS | ₹5.21 |
04 · Earnings & margin drivers
What drove earnings and margins
What drove net interest income and earnings
Generated consolidated interest income of INR 529.16 crore for the quarter ended June 30, 2026.
Contributed INR 16.48 crore to consolidated operations during the quarter.
Realized net gains on derecognition of financial instruments at amortised cost of INR 49.00 crore alongside INR 5.65 crore in net gain on fair value changes.
Added INR 10.37 crore to consolidated top-line earnings.
Interest income on loan assets formed the core revenue engine, contributing INR 529.16 crore to the consolidated total during Q1 FY27.
Fees and commission income stood at INR 16.48 crore, net gain on fair value changes at INR 5.65 crore, and net gain on derecognition of financial instruments at amortised cost reached INR 49.00 crore.
NIM, spread, funding cost and credit cost
Consolidated finance costs were INR 169.68 crore, representing the largest single expenditure item for the quarter.
Consolidated employee benefits expense stood at INR 64.01 crore, while depreciation and amortisation was INR 3.49 crore and other expenses totaled INR 22.90 crore.
Consolidated impairment on financial instruments amounted to INR 21.49 crore for the quarter.
Borrowing and interest expenses represented the largest cost component at INR 169.68 crore, reflecting debt-servicing obligations on bank borrowings and non-convertible debentures.
05 · Loan growth, sanctions & disbursements
How the lending book is moving
During the quarter, the consolidated entity assigned 1,689 loan accounts amounting to INR 155.50 crore across two transactions, maintaining a retention of beneficial economic interest of 10% and 100% tangible security coverage.
06 · Portfolio mix & lending exposure
Where the loan book is concentrated
Segments and products
The group is engaged primarily in the business of housing finance, and all other activities are considered incidental, resulting in no separate reportable operating segments under Ind AS 108.
07 · Asset quality & capital strength
How credit quality and balance-sheet capacity changed
Capital adequacy, net worth and balance-sheet capacity
Standalone debt-equity ratio stood at 1.26 as of June 30, 2026, with a net worth of INR 4,343.62 crore and total debts to total assets ratio of 0.56.
08 · Strategy & portfolio evolution
How the lending mix and strategic agenda are changing
Consolidated financial results include the performance of 100% owned subsidiary Aptus Finance India Private Limited, which contributed total income of INR 185.19 crore and net profit after tax of INR 68.22 crore for the quarter.
Consolidated operations include Aptus Finance India Private Limited, held at 100% voting power, contributing supplementary lending volume and profitability.
09 · Reported developments
What changed operationally
Consolidated net profit after tax reached INR 260.94 crore for the first quarter of fiscal 2027.
Statutory auditors issued an unmodified limited review report on both standalone and consolidated financial results for Q1 FY27.
10 · Pressure points & risks
What is not going smoothly
The consolidated entity transferred 536 loan accounts amounting to INR 41.46 crore through asset reconstruction companies during the quarter, incurring a loss on sale of INR 3.75 crore debited to profit and loss.
During the quarter, the company assigned loan accounts amounting to INR 155.50 crore and transferred stressed loans through an Asset Reconstruction Company (ARC) of INR 41.46 crore, resulting in a net loss on sale of INR 3.75 crore.
11 · Items worth noticing
The line items that can distort a quick read
The company recorded a net gain of INR 48.99 crore on derecognition of financial instruments at amortised cost alongside a loss of INR 3.75 crore debited on account of loan sales through ARC.
12 · Funding & balance sheet
How funding, liquidity and capital support the loan book
Capital allocation & funding
Listed non-convertible debentures aggregating INR 1,239.20 crore on a consolidated basis (INR 1,108.18 crore on standalone) as of June 30, 2026, are secured by an exclusive charge on identified standard receivables and a subservient charge over immovable property, with total asset cover exceeding one hundred percent.
Standalone liquidity coverage ratio was reported at 187.87% as of June 30, 2026.
Listed non-convertible debentures aggregating INR 1,239.20 crore as at June 30, 2026, are secured by exclusive charges on standard loan receivables and subservient charges over immovable property, maintaining an asset cover well above 100%.
13 · Beyond the numbers
What changed beyond the numbers
Reported update
ESOP Allotment
During the quarter ended June 30, 2026, 50,000 equity shares were allotted to employees under approved employee stock option schemes.
Reported update
ESOP Allotment
50,000 equity shares were allotted during Q1 FY27 pursuant to exercises under employee stock option schemes.
14 · Key Q&A
The quarter, answered directly
What does Aptus Value Housing Finance India do?
Aptus Value Housing Finance India Limited is a registered housing finance company regulated by the Reserve Bank of India and supervised by the National Housing Bank. The company specializes in providing long-term housing loans and property-backed financing solutions primarily to retail borrowers in semi-urban and rural markets.
What is the clearest takeaway from Q1 FY27?
Aptus Value Housing Finance India Limited reported total consolidated revenue from operations of INR 600.29 crore for the first quarter ended June 30, 2026.
What drove earnings or loan-book movement?
Generated consolidated interest income of INR 529.16 crore for the quarter ended June 30, 2026.
What mattered most for margins, funding or credit cost?
Consolidated finance costs were INR 169.68 crore, representing the largest single expenditure item for the quarter.
What changed operationally beyond the headline numbers?
Standalone debt-equity ratio stood at 1.26 as of June 30, 2026, with a net worth of INR 4,343.62 crore and total debts to total assets ratio of 0.56.
What are the main pressure points disclosed for the quarter?
The consolidated entity transferred 536 loan accounts amounting to INR 41.46 crore through asset reconstruction companies during the quarter, incurring a loss on sale of INR 3.75 crore debited to profit and loss.
15 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
Starting point
Build your own next-quarter scenario
Reported values are prefilled where a comparable basis is available. Otherwise, the field starts at 0. You can overwrite every field.
Example: enter 10 for 10% revenue growth. Enter -100 for a 1 percentage-point margin decline.
Scenario output
Scenario revenue / income₹0 cr
Scenario profit after tax₹0 cr
Profit change vs base₹0 cr (0%)
Scenario margin0%
Growth needed to keep profit flat after this margin move0%
The calculator holds the selected margin basis constant except for the basis-point adjustment you enter. It does not estimate tax, finance cost, dilution, working capital, valuation or share price.
16 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
Asset Quality Tracking: Monitor subsequent trends in Gross and Net Non-Performing Asset ratios alongside provision coverage levels.
- 02
Borrowing Costs: Track future movements in finance costs and funding mix across bank borrowings and non-convertible debentures.
- 03
Asset Quality and Provisioning: Monitor subsequent movements in loan assignment volumes, credit costs, and impairment provisioning across consolidated operations.
Learn the metrics
Need the concepts first?
Use Nivata’s plain-English guides to understand the accounting terms used in this brief before interpreting them.