360 ONE WAM Ltd Q2 FY2026 Concall Summary & Transcript Notes

Source transcript PDF: https://www.stockscans.in/document/m9wwftobk9raury52qz28l67.pdf

# 1. Financial Performance

## A. Key Figures
   *   **Revenue:** **₹813 Cr** (+32% YoY)
   *   **ARR Revenue:** **₹554 Cr** (+4% YoY), 73% of total revenue
   *   **PAT:** **₹316 Cr** (+28% YoY), highest ever quarterly profit
   * Tangible ROE: 20.6% in Q2
   * Cost to Income Ratio: 49.2%
   *   **Core Opex Ratio:** Improved to **44%** (from 46%) in UHNI Wealth & AMC, ex-strategic investments
   * Total Costs: ₹400 Cr (+13.9% QoQ)

## B. Revenue Growth
   *   **Resilient Recurring Base:** ARR growth remained steady with strong segment-wide expansion, now constituting a dominant **73%** of total revenue.
   *   **Broad-Based Momentum:** Total revenue growth significantly outpaced cost inflation, reflecting robust demand in both Wealth and Asset Management verticals.

## C. Profit Margins
   *   **Record Profitability:** Highest-ever quarterly PAT achieved despite selective reinvestment, showcasing operating leverage and earnings quality.
   *   **ROE Trajectory:** Tangible ROE at **16.6%**, with upside expected as Lending and Alternate businesses scale in **FY25**.

## D. Cost Structure
   *   **Cost Discipline with Strategic Spend:** Opex growth moderated relative to revenue, with elevated costs tied to B&K Securities integration and targeted tech/new business investments.
   *   **Compensation Mix:** ESOP expenses represented **35–40%** of total compensation, while **60–65%** was variable bonus payout, indicating performance-linked remuneration.

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# 2. Recurring Revenue & AUM

## A. Key Figures
   *   **Total ARR AUM:** **₹295,000 Cr** (+22% YoY) · **Wealth ARR AUM >₹200,000 Cr**
   *   **Net Flows (Q2, ex-UBS):** **₹8,500–9,000 Cr** · **Gross Flows (H1): ₹7,000 Cr** (AMC)

## B. ARR AUM Growth
   *   **Wealth Scale Milestone:** Wealth ARR AUM surpasses ₹2 lakh crore, driven by strong net flows and reduced attrition, signaling improved client retention and platform resilience.
   *   **HNI Segment Acceleration:** Early momentum in HNI segment with AUM at **₹2,300–2,400 Cr**, supported by rapid RM onboarding—**~35 RMs in pipeline**, with majority already joined or expected within 45 days.
   *   **Yield Outlook:** Long-term mutual fund distribution yield seen stabilizing at **45–47 bps**, underpinned by mid-market expansion and shift toward regular broker code-driven, MF-focused business.

## C. Net Flows Trends
   *   **Sustained Core Momentum:** Excluding UBS, core business net flows in Q2 reached **₹8,500–9,000 Cr**, with **~65% from new clients**, reflecting strong market share and client acquisition power.
   *   **Run Rate Visibility:** Quarterly net flow run rate targeted at **₹8,000–10,000 Cr**, supported by RM strength, product innovation, and platform reach—indicating durable growth trajectory.
   *   **AMC Flow Recovery:** Strong AMC net flows partly reflect cessation of redemptions from SOF 1–7, which returned **~$2 Bn** over prior 6–7 quarters, removing a structural drag on net flows.

## D. Retention Metrics
   *   **Stable Core Retention:** Overall ARR retention remains healthy at 76 bps, with 67 bps ex-carry, indicating consistent revenue durability across recurring revenue assets.
   *   **Temporary AMC Uplift:** Recent jump in MF AMC retentions to 58 bps driven by **one-off excess provisions**; sustainable level expected at **45–50 bps**, with listed equity side also reflecting similar transitory impact.
   *   **High Distribution Stickiness:** AIF/PMS and Managed Accounts show robust retentions at **75–90 bps**, with core Managed Accounts at **90 bps** and potential for **10–15 bps uplift** from carry accruals.

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# 3. Transaction & Brokerage Income

## A. Key Figures
   *   **TBR:** **₹280 Cr** (quarterly) · **₹750–800 Cr** (current annual base) → **₹1,000–1,200 Cr** (24–36 month target)
   *   **Carry Income:** **₹100 Cr** (YTD across AMC & Wealth)
   *   **B&K Transaction Revenue:** **₹40–45 Cr**/quarter (~₹15–16 Cr/month)
   *   **Equity Brokerage (Secondary):** **₹300–320 Cr** (current) → **₹500–550 Cr** (5–3 year target)
   *   **Fund AUM Growth:** **₹1,000 Cr** (2021) → **₹3,500–4,000 Cr** (current)

## B. Core Equity Broking
   *   **Diversified TBR Drivers:** Transaction income fueled by core equity (15–20% of TBR), unlisted equities (25–30%), debt syndication, and B&K Institutional broking, with secondary market equity contributing **40–50% of transaction income**.
   *   **Growth Trajectory:** Management expects **10–15% annual growth in transaction income** over the next 2–3 years, supported by a robust product pipeline de-risking revenue lumpiness.
   *   **UHNI Upside Potential:** Secondary equity brokerage growth to target **₹500–550 Cr** is underpinned by underpenetrated UHNI segment, where current income stands at only **₹70 Cr**, signaling significant white space.

## C. Unlisted & REITs
   *   **Carry Momentum:** **₹100 Cr** in carry income recognized YTD, driven by a maturing financial services fund now in its carry-eligible phase after reaching 18 months to maturity.
   *   **REIT Contribution:** REIT-related transactions were a **material contributor** to quarterly TBR, reinforcing the value of alternative asset monetization.

## D. Multiasset Diversification
   *   **All-Seasons Income Model:** Transaction income strategy emphasizes **multi-asset, multi-market, multi-segment diversification** to reduce cyclicality, with resilience demonstrated over the past 12–18 months.
   *   **Balanced Revenue Mix:** Beyond core streams, income is spread across debt syndication, REITs, unlisted securities, real estate, and international products, collectively forming **~500 Cr** of the total to support the **1,000–1,200 Cr** target.

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# 4. Segment & Product Performance

## A. Key Figures
   * NBFC NIM: 5.83% (583 bps) (down from 600 bps)
   *   **Distribution Wealth Yield:** **59 bps** (down from 64 bps prior)
   *   **Mutual Fund Distribution Yield:** **40 bps** (down from 45–46 bps)

## B. Wealth Management
   *   **Full-Stack Expansion:** Company is consolidating across Wealth Management, Public Markets, Alternates, Global Business, and Capital Markets to solidify leadership as an integrated financial services provider.
   *   **Technology & Product Rollout:** HNI platform’s core tech is live, with extended offerings like loan syndication planned within the next 3–6 months.
   *   **Yield Pressure with Forward Recovery:** Distribution and mutual fund yields declined due to mix shift toward passive and lower-yielding strategies, RM ramp-up, and broker code changes—though yield improvement is expected as new RMs mature.
   *   **HNI Profitability Trade-off:** HNI revenue grew strongly in Q2, but PBT declined due to elevated costs from aggressive RM recruitment.

## C. Institutional Equities
   *   **Revenue Quality Upgrade:** B&K’s institutional equities revenue is now classified as TBR, enhancing the sustainability and stability of core earnings.

## D. Alternate Investments
   *   **Capital Allocation from UBS Deal:** Initial UBS proceeds are strategically split—majority into NBFC capital, remainder into Alternates—bolstered by QIP funding.
   *   **Sustained Alternates Momentum:** Strong product flows have persisted for eight consecutive quarters, supported by a diversified and robust pipeline across credit, real assets, private equity, PIPE, and high-growth sectors.
   *   **Redemption Timeline Clarity:** First redemptions from the ₹3,800 Cr fund are expected in 12–14 months, indicating mid-term liquidity visibility.

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# 5. Talent & Distribution Capacity

## A. Key Figures
   *   **RM & Client Acquisition:** **50+ RMs** and **380+ clients** onboarded in HNI business (H1) · **100–110 Team Leads** and **240–250 RMs** currently at 360 ONE WAM
   *   **Expansion Targets:** Targeting **7–10 new teams (60–80 RMs)** in 12–18 months · **280–340 RMs** needed for 8,000–10,000 families in 3–4 years
   * Break-even Timeline: 18–24 months for senior RMs with existing book · 2½ to 3 years for fresh hires

## B. RM Hiring Progress
   *   **Strategic Talent Buildout:** Accelerated recruitment across UHNI and HNI segments reflects confidence in platform maturity and India’s growing wealth management landscape.
   *   **Scalable Team Structure:** Expansion focused on major metros with clear roadmap for **3–5 teams in key cities**, supported by defined leadership ratios (1 leader per 5–6 RMs).
   *   **Capacity Enhancement:** Alternate investments team bolstered with **dedicated CIO and 4–5 PMs per strategy**, strengthening product delivery and operational depth.

## C. Team Expansion Plan
   *   **Cost Outlook:** HNI segment to see **elevated costs over next 3–4 quarters** due to ongoing RM ramp-up, though digital adoption and monetization trends are encouraging.

## D. Break-even Timeline
   *   **Accelerated Profitability Path:** New RMs benefit from **internal client transfers and referrals**, enabling faster ramp-up and reducing break-even time versus industry norms.
   *   **Near-term Segment Breakeven:** HNI business on track for **early breakeven signals by Q3–Q4 next fiscal**, supported by strong product monetization and access to **promoter-linked client networks**.

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# 6. Strategic Partnerships & M&A

## A. Key Figures
   *   **UBS-Related AUM:** **₹8,500–9,000 Cr** (revised expectation) · **₹5,000 Cr** transferred (of **₹6,500 Cr** relevant)
   *   **UBS ARR AUM:** **₹2,500–2,600 Cr** (transferred)

## B. UBS Collaboration
   *   **Strategic Milestones Achieved:** UBS collaboration advanced with warrant conversion and India business transfer complete; global framework implementation now underway.
   *   **Synergy Potential, Limited Near-Term P&L Visibility:** Collaboration expected to enhance capital raising, NRI outreach, and LRS optimization, though **no quantifiable P&L impact** can be provided at this stage.
   *   **Execution Timeline Clarified:** Cross-referrals and product integrations to launch by **mid- to end-November**, with a detailed, **number-driven business plan due within 6 months**.
   *   **Funding Benefit Expected:** Warrant-to-equity conversion anticipated to **lower cost of funds** and support future yield improvement, magnitude unspecified.

## C. B&K Integration
   *   **On-Track Integration:** B&K acquisition fully consolidated, maintaining Institutional Equity strength and delivering synergies via client offering integration.

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# 7. Client & Market Position

## A. Key Figures
   *   **AUM Additions:** **₹5,200 Cr** from UBS India transfer (80+ UHNI families)
   *   **Current UHNI Market Share:** **8%–11%** (target: +200–250 bps)
   *   **Engaged Families:** **1,800–2,000** deeply served out of 4,000–4,500 total UHNI families
   *   **Client Base Target:** Growth to **~10,000 families** in 3–4 years
   *   **New Flow Mix:** **30–35%** from existing clients, balance from new acquisitions

## B. UHNI Market Share
   *   **Strategic Expansion:** UBS India transfer significantly boosts scale and client footprint, enabling accelerated platform integration and cross-selling.
   *   **Market Structure Shift:** UHNI landscape poised to broaden beyond duopoly, with 2–3 new leaders likely amid rapid wealth creation and transaction activity.
   *   **Share Gain in Growing Pie:** Targeted market share increase of 200–250 bps is anchored in expectations of a materially expanding total market over the decade.

## C. Client Acquisition Mix
   *   **Balanced Growth Engine:** Robust new client acquisition complements strong retention and expansion within existing relationships.
   *   **Portfolio Rebalancing Trend:** UHNIs have rotated capital from listed equities into **debt, credit, arbitrage, and alternatives** over the past 6–8 months, while SIPs remain stable.
   *   **Scalable Engagement Model:** Focus on deepening relationships with 35–40% of a growing ~10,000-family base to drive long-term wallet share gains.

## D. Wallet Share Penetration
   *   **High Penetration Achieved:** Over 1,800 families are deeply engaged, reflecting strong trust and embeddedness in core client financial ecosystems.
   *   **Wealth Creation Tailwinds:** Expansion fueled by rising UHNI cohort from middle-segment wealth progression, active unlisted deals, and **frequent IPOs across 8–9 high-activity sectors**.

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# 8. Risks & Execution Challenges

## A. Carry Recognition Timing
   *   **Conservative Accrual Framework:** No structural shift in retention; carry adjustments are driven by **one-time provisions** and timing impacts under a highly cautious recognition model.
   *   **Low Reversal Risk:** Carry recognition begins only **18 months pre-maturity**, with initial accruals at **10–15%**, minimizing mark-to-market exposure and making large reversals **virtually impossible**.
   *   **Pipeline Visibility:** Carry has not commenced for **six new funds** due to early lifecycle stage (>18 months to maturity), supporting predictable future recognition.
   *   **Near-Term Normalization:** Full ECL provision drag will **normalize next quarter**, while recent D&A increase suggests potential asset expansion, though specifics remain undisclosed.

## B. Talent Scalability
   *   **Growth Constrained by Execution:** Strong mandate pipeline in public and alternative markets offset by **execution capacity limits**, not demand weakness.
   *   **GIFT City Setbacks:** Lost a couple of funds in GIFT City, but long-term alternate strategies remain a key growth vector.

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# 9. Guidance & Outlook

## A. Key Figures
   *   **Revenue Growth Guidance:** **8–12%** (modest, high base) · **75–80%** from **ARR**
   * Net Flow Guidance: **10–12%** of opening AUM for the year, revised from original 12–15%
   *   **Cost-to-Income Ratio Target:** **45–46%** (multi-quarter horizon)
   *   **EBITDA Margin Outlook:** **47–48%** in 3–4 quarters, potential decline to **45–46%** in following fiscal year

## B. Revenue Targets
   *   **Recurring Revenue Focus:** Strategic shift toward **75–80% ARR contribution** underscores business model resilience and predictability.
   *   **Growth Moderation:** Revenue expansion guided at modest levels due to **high comparative base**, with recurring streams anchoring stability.

## C. Flow Projections
   *   **Sustained Wealth Flows:** Strong momentum expected in H2 and beyond, driven by **high-quality team additions** and upcoming **EIF/SIF fund launches**.
   *   **Institutional & Alternates Momentum:** Positive flows in Alternates set to continue on **diverse product pipeline**, with new teams contributing meaningfully within **6–12 months**.

## D. Margin Trajectory
   *   **Margin Stabilization Path:** Core businesses (UHNI, Alternates, Listed) to drive progression toward **47–48% EBITDA margin**, with target of **45–46%** achievable in next fiscal year.
   *   **Integration Timeline:** Cost-to-income ratio target delayed by **recent acquisitions**, with full benefits expected over **several quarters**.
   *   **Carry Visibility Enhancement:** Upcoming publication of **carry-reporting scheme schedule** (excl. actuals) to improve stakeholder tracking and transparency.