Aadhar Housing Finance Limited has submitted its Asset Liability Management (ALM) statements for the quarter ended March 31, 2026, to the National Housing Bank, fulfilling regulatory compliance requirements under SEBI guidelines.

Regulatory Compliance and Filing Details

The company filed these statements in accordance with SEBI (Issue and Listing of Non-Convertible Securities) Regulations, 2021, and SEBI Master Circular No. SEBI/HO/DDHS/DDHS-PoD/P/CIR/2025/0000000137 dated October 15, 2025. The submission was made on April 10, 2026, by Company Secretary and Compliance Officer Harshada Pathak.

Short-Term Dynamic Liquidity Analysis

The ALM statements present a comprehensive view of the company's liquidity position across various time buckets. The analysis shows positive liquidity mismatches across all time periods, indicating robust liquidity management.

Outflows and Inflows Breakdown

Key Financial Highlights

The major components of outflows included increases in loans and advances totaling ₹230129.41 lakh and other outflows of ₹230978.18 lakh. Net increase in investments accounted for ₹30000.00 lakh, primarily in the 1-3 months bucket.

On the inflows side, interest inflow on performing advances contributed ₹187899.41 lakh, while net increase in borrowings from various sources added ₹186105.84 lakh. Other inflows amounted to ₹143000.00 lakh across different time periods.

Liquidity Position Assessment

The cumulative mismatch reached ₹27691.81 lakh, representing 5.61% of total outflows. This positive mismatch indicates that the company maintains adequate liquidity buffers to meet its short-term obligations. The mismatch as a percentage of total outflows remained relatively stable across time buckets, ranging from 5.10% to 5.87%.

Certification and Authorization

The ALM statements were certified by Arpit Surana, Head of Fund Raising, who confirmed compliance with RBI and National Housing Bank directions and guidelines. The certification, dated April 9, 2026, validates the accuracy and completeness of the furnished information.

Aadhar Housing Finance Limited's promoter BCP Asia II Holdco VII Pte. Ltd. has created a significant share encumbrance worth Rs. 128,739,613,491 with the National Housing Bank (NHB) on April 7, 2026. The encumbrance covers the promoter's entire shareholding of 282,788,827 equity shares, representing 65.19% of the company's total share capital.

Encumbrance Details

The share encumbrance was formalized through a letter dated April 7, 2026, addressed to the National Housing Bank. Under this non-disposal undertaking, BCP Asia has committed to maintaining specific shareholding thresholds and restrictions on share transfers.

Terms and Conditions

BCP Asia has agreed not to transfer, assign, dispose of, pledge, charge or create any lien on its existing or future shareholding in the company's capital without NHB's prior written permission. The key condition ensures that BCP Asia's shareholding shall not fall below 26% of the total share capital as long as any monies remain due by the company to NHB.

The encumbrance serves as consideration for the grant of financial assistance by NHB to the company through refinancing towards housing loans granted or to be granted by the company to its constituents. The share value was calculated using the volume weighted average price of Rs. 455.25 per equity share as of April 7, 2026.

Regulatory Compliance

The disclosure has been made in compliance with Regulation 31 of the Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011. The encumbrance represents more than 50% of the promoter's shareholding and exceeds 20% of the company's total share capital, triggering mandatory disclosure requirements.

Promoter Group Structure

While BCP Asia II Holdco VII Pte. Ltd. holds the entire 65.19% promoter stake, other entities in the promoter group including Blackstone Capital Partners (CYM) IX AIV - F L.P. and Blackstone Capital Partners Asia II L.P. do not hold any equity shares in the company. The authorized signatory for the encumbrance documentation is Sun Yiming, Director of BCP Asia, with the agreement executed in Singapore.