360 one wam Limited has announced a significant business restructuring involving its wholly owned subsidiaries, aimed at consolidating its asset management operations under a unified platform. The disclosure was made on April 18, 2026, in compliance with Regulation 30 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015.

Business Transfer Details

The boards of directors of two key subsidiaries have approved a comprehensive business transfer arrangement. 360 ONE Portfolio Managers Limited, acting as the transferor, will transfer its business operations to 360 ONE Asset Management Limited, the transferee entity.

Strategic Rationale and Structure

The proposed business transfer represents a strategic consolidation initiative designed to create operational efficiencies. The company stated that the restructuring aims to consolidate the asset management business for public equities with the transferee entity, resulting in a unified investment platform that allows sharper focus on this particular business segment.

The transfer will be executed as an undertaking on a going concern basis, with the consideration subject to necessary working capital adjustments. The effective date will be determined by both the transferor and transferee entities, contingent upon receiving required approvals.

Regulatory and Stakeholder Considerations

The company has emphasized several key aspects regarding stakeholder protection and regulatory compliance:

• Investor Protection: The transfer is not prejudicial to investors of the transferor, creditors of both entities, shareholders, or the public at large
• Promoter Neutrality: The arrangement does not benefit the promoter and promoter group in any manner
• Shareholding Stability: No changes will occur in the shareholding structure of the company or its subsidiaries

Approval Requirements

The business transfer remains subject to multiple approval layers before implementation. These include prior approval from respective shareholders of both subsidiary entities, along with other regulatory approvals, consents, and permissions as may be required under applicable laws.

The terms and conditions of the transfer will be detailed in a draft business transfer agreement, which will govern the execution of this consolidation initiative. Since both entities involved are wholly owned subsidiaries and no third-party transactions are involved, the company has positioned this as an internal restructuring exercise focused on operational optimization.

360 one wam has announced an expanded agenda for its board meeting scheduled for April 21, 2026, which will now include consideration of the first interim dividend for financial year 2026-27, in addition to the previously announced Q4FY26 results discussion. The company communicated this update to BSE and NSE on April 14, 2026, following its initial intimation dated April 7, 2026, under Regulation 29 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Board Meeting and Earnings Call Schedule

The board of directors meeting remains scheduled for Tuesday, April 21, 2026, to consider and approve standalone and consolidated unaudited/audited financial results for the quarter and financial year ended March 31, 2026. The earnings conference call will follow from 5:30 PM to 6:30 PM IST, providing stakeholders with a structured opportunity to engage with senior management on both financial results and dividend matters.

Interim Dividend Consideration

The board will consider declaration of the first interim dividend for financial year 2026-27 to equity shareholders of the company. If declared, the interim dividend will be paid to equity shareholders whose names appear on the Register of Members or the Records of the Depositories on the Record Date to be fixed by the Board. The company will announce the Record Date pursuant to Regulation 42 of the Listing Regulations, 2015.

Senior Management Participation

The earnings call will feature key leadership including Mr. Karan Bhagat (Founder, MD & CEO), Mr. Yatin Shah (Co-Founder, CEO 360 ONE Wealth), Mr. Anshuman Maheshwary (Chief Operating Officer), and Mr. Sanjay Wadhwa (Chief Financial Officer). This management team will discuss the company's performance, dividend considerations, and address participant questions during the session.

Regulatory Compliance and Documentation

The announcement reflects adherence to regulatory timelines for financial disclosure and corporate governance standards. Company Secretary Rohit Bhase (ACS: 21409) signed the formal communication to stock exchanges, ensuring proper compliance with listing obligations. The company has committed to making transcript, audio, and video recordings of the earnings call available on its website subsequently. The corporate office is located at 360 ONE Centre, Kamala City, Senapati Bapat Marg, Lower Parel (West), Mumbai.