APTUSAptus Value Housing Finance India Ltd.
Aptus Value Housing Finance India Q2 FY27 Results: Consolidated Net Profit ₹267 Crore on Total Income of ₹635 Crore
- Earnings
- housing finance
Reviewed byKeshav SehgalBlacklitt Research
Aptus Value Housing Finance India reported consolidated total income of ₹634.67 crore and net profit of ₹267.38 crore for the quarter ended 30 Sep 2026, it said in a filing on 04 Nov 2026. Standalone total income was ₹435.45 crore and standalone net profit ₹200.72 crore.
Key highlights
Consolidated
Including its subsidiaries
- Total income: ₹634.67 crore, up 14.6% YoY and 3.9% QoQ
- Net profit and EPS: ₹267.38 crore, up 18.0% YoY; basic EPS ₹5.34
- Finance costs: ₹171.45 crore, 27.0% of total income
Standalone
The company on its own, without its subsidiaries
- Total income: ₹435.45 crore, up 4.7% YoY and 1.7% QoQ
- Net profit: ₹200.72 crore, down 0.6% YoY and up 4.1% QoQ
- Interim dividend: ₹2 per equity share, record date 13 Nov 2026
Summary
| Particulars | Q2 FY27 | Q2 FY26 | YoY | Q1 FY27 | QoQ |
|---|---|---|---|---|---|
| 634.67 | 553.69 | +14.6% | 610.65 | +3.9% | |
| Revenue from operations | 623.58 | 544.04 | +14.6% | 600.29 | +3.9% |
| Other income | 11.09 | 9.65 | +15.0% | 10.37 | +6.9% |
| 267.38 | 226.55 | +18.0% | 260.94 | +2.5% | |
| Profit before tax | 340.29 | 294.26 | +15.6% | 329.09 | +3.4% |
| Finance costs | 171.45 | 165.01 | +3.9% | 169.68 | +1.0% |
| Depreciation | 3.92 | 3.20 | +22.4% | 3.49 | +12.2% |
| Tax expense | 72.91 | 67.71 | +7.7% | 68.15 | +7.0% |
| Net profit margin | 42.13% | 40.92% | +1.21 pp | 42.73% | -0.60 pp |
| EPS, basic (₹) | 5.34 | 4.54 | +17.6% | 5.23 | +2.1% |
Figures are in ₹ crore; YoY compares with Q2 FY26 and QoQ with Q1 FY27. Click Total income or Net profit to see the rows behind them.
Net profit grew faster than income. Consolidated net profit rose 18.0% YoY against 14.6% for total income, and profit before tax rose 15.6%. Tax rose 7.7% to ₹72.91 crore, so the tax charge took 21.4% of profit before tax this quarter, against 23.0% a year earlier.
Current tax was ₹59.50 crore and deferred tax ₹13.41 crore, so deferred tax made up 18.4% of the total tax charge. In the previous quarter deferred tax was ₹2.79 crore.
Other income was ₹11.09 crore, 1.7% of total income. Employee benefits expense rose to ₹70.86 crore from ₹53.06 crore a year earlier, and impairment of financial instruments was ₹23.88 crore.
| Particulars | Q2 FY27 | Q2 FY26 | YoY | Q1 FY27 | QoQ |
|---|---|---|---|---|---|
| 435.45 | 416.07 | +4.7% | 428.14 | +1.7% | |
| Revenue from operations | 424.08 | 380.98 | +11.3% | 417.84 | +1.5% |
| Other income | 11.37 | 35.09 | -67.6% | 10.30 | +10.4% |
| 200.72 | 201.86 | -0.6% | 192.72 | +4.1% | |
| Finance costs | 113.21 | 115.02 | -1.6% | 113.10 | +0.1% |
| Depreciation | 3.58 | 3.07 | +16.6% | 3.26 | +10.0% |
| Tax expense | 53.16 | 50.01 | +6.3% | 50.23 | +5.8% |
| Net profit margin | 46.09% | 48.52% | -2.42 pp | 45.01% | +1.08 pp |
Figures are in ₹ crore; YoY compares with Q2 FY26 and QoQ with Q1 FY27. Click Total income or Net profit to see the rows behind them.
Standalone revenue from operations rose 11.3% YoY to ₹424.08 crore, but other income fell 67.6% to ₹11.37 crore from ₹35.09 crore. Total income therefore rose only 4.7%, and net profit fell 0.6% YoY to ₹200.72 crore.
Standalone net profit rose 4.1% QoQ, faster than the 1.7% rise in total income. Finance costs were ₹113.21 crore, 26.0% of total income and 1.6% lower than a year earlier.
Annexure II gives gross NPA of 1.52%, net NPA of 1.14%, provision coverage on stage 3 assets of 25.50%, a liquidity coverage ratio of 196.29%, a debt-equity ratio of 1.22 times and net worth of ₹4,546.66 crore at 30 Sep 2026. The exclusive security cover on listed NCDs of ₹861.61 crore is 1.13 times, according to the security cover certificate.
The Board declared an interim dividend of ₹2 per equity share, 100% of face value, for FY 2026-27, with record date 13 Nov 2026 and payment on or before 30 Nov 2026. Using consolidated profit and basic EPS, the share count is about 50.07 crore, so the dividend would total about ₹100.14 crore.
Inference
The filing sets out capital and ownership facts: the interim dividend, an employee stock option scheme of up to 30,00,000 equity shares of ₹2 each subject to member approval, and 87,500 shares allotted to employees in the quarter. The exercise price beyond the pricing formula and the vesting schedule are not stated.
The filing gives no reason for the rise in employee benefits expense, the rise in deferred tax or the fall in standalone other income.
Consolidated results include Aptus Finance India Private Limited, a wholly owned subsidiary. The auditors' other-matter paragraph says another auditor reviewed that subsidiary's interim results, and their conclusion is not modified for that matter.
Filed with BSE on . Reference: Original filing (PDF)
Disclaimer:
The information available on this article is provided for education and informational purposes only. It does not constitute or provide financial, investment or trading advice and should not be construed as an endorsement of any specific stock or financial strategy in any form or manner. We do not make any representations or warranties regarding the quality, reliability, or accuracy of the information provided. This website may contain links to third-party content. We are not responsible for the content or accuracy of these external sources and do not endorse or verify the information provided by third parties. We are not liable for any decisions made or actions taken based on the information provided on this website.
