Interim report
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Date: 5th November, 2026 To, BSE Limited Listing Dept. / Dept. of Corporate Services, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400 001. Security Code: 544176 Security ID : AADHARHFC To, National Stock Exchange of India Limited Listing Dept., Exchange Plaza, 5th Floor, Plot No. C/1, G. Block, Bandra-Kurla Complex, Bandra (E), Mumbai - 400 051 Symbol: AADHARHFC Sub.: Intimation under Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR Regulations”) - Outcome of Board Meeting. Dear Sir/ Madam, As per Regulation 30, 33, Regulation 51 read with schedule III, Regulation 52, Regulation 54 and other applicable provisions of SEBI LODR Regulations, the Board of Directors at its Meeting held on November 05, 2026, has inter alia considered and approved the following: 1. Unaudited Standalone and Consolidated Financial Results for the quarter and half year ended September 30, 2026. Accordingly, please find enclosed herein: • The Unaudited Standalone and Consolidated Financial Results for the quarter and half year ended September 30, 2026, along with the Limited Review Report submitted by Joint Statutory Auditors of the Company; • Disclosure of Statement indicating utilisation of issue proceeds as per Regulation 52(7) and Statement indicating deviation/ variation in the use of issue proceeds of listed Non -convertible Securities as per Regulation 52(7A) of the SEBI LODR Regulations; • Security cover disclosure as per Regulation 54 (3) of the SEBI LODR Regulations; Please note that the Board Meeting commenced at 2:00 p.m. and concluded at 4:00 pm. The above information will also be made available on the website of the Company and can be accessed at https://aadharhousing.com/investor-relations/disclosures-under-regulation-62-of-the-sebi-lodr-regulation- 2015-pdffinancial-results. Kindly take the same in your record. Thanking you. For Aadhar Housing Finance Limited Harshada Pathak Company Secretary and Compliance Officer ACS: 19534 Encl.: As above CC:- Debenture Trustees- 1. Beacon Trusteeship Limited 2. IDBI Trusteeship Services Limited
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S. R. Batliboi & Associates LLP Chartered Accountants 12th Floor, The Ruby 29, Senapati Bapat Marg Dadar (West), Mumbai – 400 028 N. M. Raiji & Co. Chartered Accountants 6th Floor, Universal Insurance Building, Sir P. M. Road, Fort, Mumbai – 400001 Page 1 of 1 Independent Auditors ’ Review Report on the Quarterly and Year to Date Unaudited Standalone Financial Results of Aadhar Housing Finance Limited pursuant to the Regulation 33 and 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Aadhar Housing Finance Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Aadhar Housing Finance Limited (the “Company”) for the quarter ended September 30, 2026 and year to date from April 1, 2026 to September 30, 2026 (the “Statement”) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 and 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”). 2. The Company’s Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, “Interim Financial Reporting” (“Ind AS 34”) prescribed under section 133 of the Companies Act, 2013 , as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 and 52 of the Listing Regulations. The Statement has been approved by the Company’s Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity ” issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain a ssurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Ind AS 34 specified under section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. The comparative standalone financial results and other financial information of the Company for the immediately preceding quarter ended June 30, 2026, corresponding quarter and period ended September 30, 2025 and for the year ended March 31, 2026, included in these standalone financial results, were reviewed / audited by one of the joint auditors i.e. S.R. Batliboi & Associates LLP jointly with the predecessor auditor i.e. Kirtane & Pandit LLP, who expressed an unmodified conclusion / unmodified opinion on those financial results / information on July 31, 2026, November 6, 2025 and May 5, 2026 respectively. For S. R. Batliboi & Associates LLP Chartered Accountants ICAI Firm Registration No:101049W/E300004 per Amit Lahoti Partner Membership No.: 132990 UDIN: 26132990DICRJP8397 Mumbai November 5, 2026 For N. M. Raiji & Co. Chartered Accountants ICAI Firm Registration No: 108296W Vinay D. Balse Partner Membership No.: 039434 UDIN: 26039434XTUZCQ8261 Mumbai November 5, 2026
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Aadhar mldiiil5f,iiWiliiiliiiWiill• AADHAR HOUSING FINANCE LIMITED Regd. Office: 2nd Floor, No. 3, JVT Towers, 8th 'A' Main Road, S.R Nagar, Bengaluru - 560 027, Karnataka. CIN: L66010KA1990PLC011409 I Email: complianceofficer@aadharhousing.com I Contact No.: 1800 3004 2020 I Website: www.aadharhousing.com Statement of standalone financial results for the quarter and half year ended September 30, 2026 For the quarter For the quarter For the quarter For the half year For the half year (~ in lakhs) For the year Particulars ended September 30, 2026 ended June 30, 2026 ended September ended September ended September ended March 31, 1 Income Revenue from operations a) Intere st income b) Fees and commission income c) Net gain on fair value changes d) Net gain on derecognition offinancial instru ments under amortised cost category Total revenue from operations Other income Total Income 2 Expenses Finance costs Impairment on financial instruments Employee benefits expense Depreciation and amortisation Other expenses Total expenses 3 Profit before tax and exceptional item (1-2) 4 Exceptional item (refer note 11) 5 Profit before tax (3-4) 6 Tax expense Current tax Deferred tax charge/ (credit) 7 Profit after tax (5-6) 8 Other comprehensive income (A) Items that will not be reclassified to profit or loss i Remeasurements of the defined employee benefit plans ii Income tax relating to items that will not be reclassified to profit or loss Subtotal (A) (B) Items that will be reclassified to profit or loss i The effective portion of gains and loss on hedging instruments in a cash flow hedge Unaudited 92,522 5,202 508 6,538 1,04,770 6 1,04,776 38,907 2,424 15,681 974 7,088 65,074 39,702 39,702 8,559 314 8,873 30,829 1,711 Unaudited 88,664 5,040 579 4,994 99,277 431 99,708 37,639 3,167 14,973 911 6,661 63,351 36,357 36,357 7,839 287 8,126 28,231 (229) 30, 202S 30, 2026 30, 2025 2026 Unaudited 79,937 4,958 403 4,408 89,706 213 89,919 34,162 1,316 12,228 725 7,223 55,654 34,265 34,265 7,463 167 7,630 26,63S (153) Unaudited 1,81,186 10,242 1,087 11,532 2,04,047 437 2,04,484 76,546 5,591 30,654 1,885 13,749 1,28,425 76,059 76,059 16,398 601 16,999 59,060 1,482 Unaudited 1,55,947 10,036 876 7,658 1,74,517 S30 1,75,047 67,356 3,988 23,920 1,437 13,552 1,10,253 64,794 64,794 14,112 317 14,429 50,36S (532) Audited 3,24,390 21,075 1,597 20,167 3,67,229 1,425 3,68,654 1,36,439 6,758 49,977 3,202 30,112 2,26,488 1,42,166 1,592 1,40,574 30,807 218 31,025 1,09,549 639 (161) 478 (16) ii Income tax relating to items that will be reclassified to profit or loss r----~ (~4_31~)+-_____ 5_8-+-_____ 39-+----~(3_7_3,) _____ 13_4-+------4-1 Subtotal (B) 1,280 (171) (114) 1,109 (398) (12) Total other comprehensive income/ (loss) (A+ B) 9 Total comprehensive income (7+8) 10 Paid-up Equity Share Capital (Face value Rs. 10 per equity share) 11 Earnings per equity share (EPS) Basic earning per share (Rs.)• Diluted earning per share (Rs.)• 1,280 32,109 43,839 7.04 6.93 (171) 28,060 43,734 6.47 6.36 (114) 26,521 43,309 6.16 6.02 1,109 60,169 43,839 13.52 13.29 (398) 49,967 43,309 11.66 11.40 *(EPS is not annualized for the quarter ended September 30, 2026, June 30, 2026 and September 30, 2025 and half year ended September 30, 2026 and September 30, 2025) 466 1,10,0lS 43,570 25.31 24.76
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Notes: 1. The above standalone financial results have been prepared in accordance with applicable accounting standards prescribed under section 133 of Companies Act, 2013 read with (Indian Accounting Standard) Rules, 2015 {Ind AS), as amended from time to time, and other accounting principles generally accepted in India and in compliance with Regulation 33 and 52 of the SEBI {Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. The above standalone financial results for the quarter and half year ended September 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on November 05, 2026. 3. During the quarter ended September 30, 2026, the Company has allotted 10,56,040 equity shares of Rs 10 each pursuant to the exercise of employee stock options plan. 4. The Company has granted stock options under Employee Stock Options Plan 2025. Employee benefits expense includes charge of Rs. 1,421 lakhs for the quarter ended September 30, 2026 and Rs. 2,820 lakhs for the half year ended September 30, 2026 (Rs. 1,346 lakhs for the quarter and year ended March 31, 2026) for options granted under Employee Stock Options Plan 2025. 5. The Company operates only in one Operating Segment i.e. Housing Finance business - Financial Services and all other activities are incidental to the main business activity, hence have only one reportable segment as per Indian Accounting Standard 108 "Operating Segments". 6. During the quarter ended September 30, 2026, the Company has issued commercial papers which were listed on the BSE pursuant to SEBI Master Circular No SEBI/HO/DDHS/PoDl/P/CIR/2024/54 dated 22 May 2024. In connection thereto, refer below disclosures in compliance with Regulation 52(4) of the Securities and Exchange Board of India {Listing Obligations and Disclosure Requirements) Regulations, 2015 as at and for the quarter ended September 30, 2026. Ratios and Information (~ in lakhs) Particulars As at and for the As at and for the quarter ended half year ended September 30, September 30, 2026 2026 a. Debt Equity Ratio [(Debt securities+ Borrowings {other than debt securities)+ Deposits+ Subordinated liabilities+ Accrued Interest - Cash and Cash equivalents - liquid investment in mutual funds)/ Shareholder Funds] 2.35 2.35 b. Outstanding redeemable preference shares (quantity and value) Not Applicable Not Applicable c. Capital Redemption Reserve and Debenture Redemption Reserve 531 531 d. Net Worth 8,19,502 8,19,502 e. Net orofit after tax 30,829 59,060 f. EPS - Basic (Rs.) 7.04 13.52 • Diluted (Rs.) 6.93 13.29 g. Total Debts to Total Assets(%) 70.26% 70.26% h. Net profit Margin{%) (Net profit after tax/ Total Income) 29.42% 28.88% i. Sector specific equivalent ratios, as applicable - GNPA (%) [Stage 3 gross loans/ Total gross loans] 1.35% 1.35% - NNPA {%) [{Stage 3 gross loans - Impairment allowance on Stage 3) / {Total gross loans - Impairment allowance on Stage 3)] 0.89% 0.89% - Provision Coverage Ratio{%) [Impairment allowance on Stage 3 / Stage 3 gross loans] 34.53% 34.53% - Capital Adequacy Ratio (CRAR) (%) 42.11% 42.11% - Liquidity Coverage Ratio (LCR) (%) (average of last 90 days) 239.76% 239.76% i. Material Deviation if any in the use of proceeds of issue of debt securities from the objects stated ln the offer document Nil Nil k. Asset Cover Ratio against secured debt securities (No. of Times) 1.10 1.10 Following ratios are not applicable to housing finance company:- • Debt service coverage ratio - Interest service coverage ratio - Current Ratio - Long term debt to Working capital - Bad debts to Account Receivable Ratio - Current Liability Ratio - Debtors Turnover - Inventory Turnover • Operatine: Margin 7. Disclosures pursuant to Reserve Bank of India {Non-Banking Financial Companies • Transfer and Distribution of Credit Risk) Directions, 2025 and Reserve Bank of India {Non-Banking Financial Companies - Financial Statements: Presentation and Disclosures) Directions, 2025 dated November 28, 2025: a.) Details of transfer through assignment in respect of loans not in default during the half year ended September 30, 2026 Particulars For the half year ended September 30, 2026 Entity NBFC (Housing Finance Company) Count of loan Accounts Assigned 10,216 Amount of Loan Accounts Assigned{~ in lakhs) 96,150 Weighted average maturity (in Months) 150 Weighted average holding period (in Months) 16 Retention of beneficial economic interest (MRR) 10% Coverage of tangible security 100% Rating-wise distribution of rated loans Unrated b.) The Company has not transferred or acquired, any stressed/ default loans during the half year ended September 30, 2026. 8. Disclosures pursuant to RBI Notification RBl/2020-21/16 DOR.No.BP.BC/3/21.04.048/2020 -21 date August 6, 2020 and - RBl/2021-22/31 DOR.STR.REC.11/21.04.048/2021-22 dated May 05, 2021 (Resolution Framework- 2.0: Resolution of Covid-19 related stress of Individuals and Small Businesses) (~ in lakhs) Of (A), aggregate debt Of (A) amount Of (A) amount paid Exposure to accounts classified as Standard that slipped into NPA written off during by borrowers Exposure to accounts classsified as Standard consequent to Type of borrower consequent to implementation of resolution plan during the half year the half year ended during the half implementation of resolution plan - Position as at - Position as at March 31, 2026 (A) ended September 30, September 30, year ended September 30, 2026 2026 2026 September 30, 2026 Personal loans 16,957 645 13 1,099 15,335 .. Corporate persons• Of which MSMEs Others Total 16,957 645 13 1,099 15,335° • As defined in Section 3(7) of the Insolvency and Bankruptcy Code, 2016 0 above includes the loan accounts which were restructured and have been upgraded from NPA to standard assets amounting to Rs 135 lakhs as at September 30, 2026.
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9. In accordance with the Reserve Bank of India (Non-Banking Financial Companies - Resolution of Stressed Assets) Directions. dated November 28, 2025, the Company has not lent any funds during the quarter and half year ended September 30, 2026 for project finance activities. Hence, no disclosure is required pertaining to projects financed under the Reserve Bank of India (Non-Banking Financial Companies - Financial Statements Presentation and Disclosures) Directions dated November 28, 2025. 10. The Secured Non-Convertible Debentures of the Company as at September 30, 2026 are secured by way of pari passu first charge by way of (present & future) hypothecation on all the standard book debts/ outstanding moneys/ receivables except for those book debts and receivables charged/ to be charged in favour of National Housing Bank for refinance availed/ to be availed from them, and current assets & investments except for those current assets & investments eligible for high quality liquid assets {HQLA). Further, the Company has provided Security on specific immovable property on certain series of NCDs private placement (excluding IPO Series). The Company has maintained adequate asset cover as per the term sheet for the NCD Series issued and listed with BSE. 11. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 ('Labour Codes') - consolidating 29 existing labour laws. The Labour Codes, amongst other things introduced changes, including a uniform definition of wages. The Company has estimated the financia l implication of the change in definition of wages based on certain estimates and assumptions including expected revisions to staff emoluments which has resulted an increase in the liability towards gratuity and compensated absences arising out of past service cost by Rs 1,592 lakhs {Net of tax Rs 1,240 lakhs). Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact under "Exceptional Items" in the standalone audited financial results for the year ended March 31, 2026 in line with guidance issued by ICAI. The Company continues to monitor any changes to the Central / State Rules and clarifications from the Government on other aspects of the Labour codes and provide necessary impact based on future developments. 12. Previous periods/ year figures have been regrouped / re-classified wherever necessary in line with the financial results for the quarter and half year ended September 30, 2026. The impact, if any, is not material to the financial results. on behalf of the Board of Directors of Aadhar Housing Finance Limited Place: Mumbai Date: November 05, 2026
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AADHAR HOUSING FINANCE LIMITED CIN: L66010KA1990PLC011409 Statement of Standalone Assets and Liabilities as on September 30, 2026 Particulars Assets 1. Financial assets a) Cash and cash equivalents b) Bank balances other than cash and cash equivalents c) Derivative financial instruments d) Receivables e) Housing and other loans f) Investments g) Other financial assets 2. Non-financial assets a) Current tax assets (net) b) Property, plant and equipment c) Right of use assets d) Intangible assets under development e) Other intangible assets f) Other non-financial assets Total assets Liabilities and equity Liabilities 1. Financial liabilities a) Trade payables Total outstanding dues to micro enterprises and small enterprises Total outstanding dues of creditors other than micro enterprises and small enterprises b) Debt securities c) Borrowings (other than debt securities) d) Deposits e) Subordinated liabilities f) Other financial liabilities 2. Non-financial liabilities a) Provisions b) Deferred tax liabilities (net) c) Other non-financial liabilities 3. Equity a) Equity share capital b) Other equity Total liabilities and equity As at September 30, 2026 (Unaudited) 86,890 53,903 9,891 3,326 26,54,323 63,255 44,807 29,16,395 286 3,406 10,930 250 187 5,155 20,214 29,36,609 36 9,093 3,17,390 17,21,617 37 5,000 55,031 21,08,204 4,825 1,536 2,536 8,897 43,839 7,75,669 8,19,508 29,36,609 (~ in lakhs) As at March 31, 2026 (Audited) 71,299 50,005 6,994 2,702 24,83,959 63,109 41,653 27,19,721 1,106 3,469 10,127 - 156 4,411 19,269 27,38,990 89 12,272 3,61,917 15,06,423 46 5,992 89,559 19,76,298 4,483 563 4,186 9,232 43,570 7,09,890 7,53,460 27,38,990
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AADHAR HOUSING FINANCE LIMITED CIN L66010KA1990PLC011409 Standalone Statement of Cash flow for the half year year ended September 30, 2026 A. Cash flows from operating activities Profit before tax Adjustments for: Depreciat ion and amortisation expense {Profit)/ Loss on sale of fixed assets Interest incom e on loans and investments Interest expenses Impairment on financial instrument s Particulars Profit on sale of investment in mutual fund and other investments Provision for Employee share based payments Operating profit/ (loss) before working capital changes Adjustments for: Decrease in trade payables, other financial and non-financial liabiliti es and provisions {Increase)/ Decrease in trade receivables Increase in other financial and non-financial assets Cash used in operations during the period Tax paid (Net of refund) Net cash used in operations before movement in housing and other loans Housing and other property loans disbursed Proceeds from assignment and co-lending of portfolio Housing and other property loans repayment s received Intere st received on loans Intere st paid on borrowings and debt Net cash used in operating activities (A] B. Cash flows from investing activities Proceeds received on sale/ redemption of investments Payment towards purchase of investments Investmen t in fixed deposits (net of maturitie s) Payment towards purchase of property, plant and equipment, other intangible assets and intangible assets under develop ment Proceeds received on sale of property, plant and equipment and other intangible assets Interest received on investment s Net cash flows generated from/ (used in) investing activities [Bl C. Cash flows from financing activities Proceeds from issue of equity shares Share issue expenses/ expenses towards offer for sale of shares (net off recoveries from selling shareho lder) Proceeds from loans from banks/institutions Proceeds from loans from National Housing Bank Proceeds from Commercial Papers Proceeds from Non-convertible debentures Repayment of loans to banks/institutions Repayment of loans to National Housing Bank Repayment of Commercial Papers Repayment of Non-convertible debentures Repayment of deposits Payment of lease liabilities Payment of interest on lease liabiliti es Net cash flows generated from financing activities (C] Net increase/ (decrease) in cash and cash equivalents [A+B+C] Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the period Components of cash and cash equivalents Cash on hand Balances with banks in current accounts Balances with banks in deposits accounts with original maturity of less than 3 months 'fl..AIJ/ cf 00 MUMBAI * f cDACCO~'f For the half year ended September 30, 2026 (Unaudited) 76,059 1,885 (1) (1,81,186) 76,546 5,591 (1,087) 3,114 {19,079) (43,914) (624) {3,766) {67,383) (15,579) (82,962) {4,61,305) 96,150 1,93,762 1,71,023 (72,346) {l,55,678) 3,59,788 (3,58,700) {3,284) (976) 9 4,841 1,678 2,765 2,44,245 74,600 20,109 60,000 (75,301) (29,600) (30,000) (95,775) (10) (954) (488) 1,69,591 15,591 71,299 86,890 384 58,982 27,524 86,890 J-:, />- (0: in lakhs) For the half year ended September 30, 2025 (Unaudited) 64,794 1,437 39 (1,55,947) 67,356 3,988 (947) 458 {18,822) {3,053) 71 (2,185) (23,989) {14,161) (38,150) (4,08,900) 71,150 1,57,713 1,48,681 (56,606) {l,26,112) 2,80,208 (2,76,800) (15,827) (822) 4,789 {8,452) 1,832 {49) 2,25,887 30,000 37,893 40,000 (1,79,043) (26,742) (3,250) (10) (592) (316) 1,25,610 (8,954) 87,682 78,728 481 32,109 46,138 78,728
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S. R. Batliboi & Associates LLP Chartered Accountants 12th Floor, The Ruby 29, Senapati Bapat Marg Dadar (West), Mumbai – 400 028 N. M. Raiji & Co. Chartered Accountants 6th Floor, Universal Insurance Building, Sir P. M. Road, Fort, Mumbai – 400001 Page 1 of 2 Independent Auditors ’ Review Report on the Quarterly and Year to Date Unaudited Consolidated Financial Results of Aadhar Housing Finance Limited pursuant to the Regulation 33 and 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Aadhar Housing Finance Limited 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Aadhar Housing Finance Limited (the “Holding Company”) and Aadhar Sales and Services Private Limited (the “subsidiary”) (the Holding Company and its subsidiary together referred to as the “Group”), for the quarter ended September 30, 2026 and year to date from April 1, 2026 to September 30, 2026 (the “Statement”) attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”). 2. The Holding Company’s Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, “Interim Financial Reporting” (“Ind AS 34”) prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 and 52 of the Listing Regulations. The Statement has been approved by the Holding Company’s Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity ” issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the Master Circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the subsidiary, Aadhar Sales and Services Private Limited. 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review report of other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles laid down in the aforesaid Ind AS 34 specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. The accompanying Statement includes the unaudited interim financial results and other financial information, in respect of one subsidiary, whose unaudited interim financial results reflect total assets of Rs. 917 lakhs as at September 30, 2026 and total revenues of Rs.1,199 lakhs and Rs.2,582 lakhs, total net profit after tax of Rs.2 lakhs and Rs.7 lakhs and total comprehensive income of Rs.2 lakhs and Rs.7 lakhs for the quarter ended September 30, 2026 and for the period from April 1, 2026 to September 30, 2026 respectively, and net cash outflows of Rs.32 lakhs for the period from April 1, 2026 to September 30, 2026 , as considered in the Statement which ha ve been reviewed by its independent auditor. The independent auditor’s report on financial results of the subsidiary has been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures in respect of such subsidiary is based solely on the report of such auditor and procedures performed by us as stated in paragraph 3 above.
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S. R. Batliboi & Associates LLP Chartered Accountants N. M. Raiji & Co. Chartered Accountants Page 2 of 2 Our conclusion on the Statement in respect of the matters stated in para 6 above is not modified with respect to our reliance on the work done and the report of the other auditor. 7. The comparative consolidated financial results and other financial information of the Group for the immediately preceding quarter ended June 30, 2026 , corresponding quarter and period ended September 3 0, 2025 and for the year ended March 31, 2026, included in these consolidated financial results, were reviewed / audited by one of the joint auditors i.e. S.R. Batliboi & Associates LLP jointly with the predecessor auditor i.e. Kirtane & Pandit LLP, who expressed an unmodified conclusion / unmodified opinion on those financial results / information on July 31, 2026, November 6, 2025 and May 5, 2026 respectively. For S. R. Batliboi & Associates LLP Chartered Accountants ICAI Firm Registration No:101049W/E300004 per Amit Lahoti Partner Membership No.: 132990 UDIN: 26132990OBHZNX2305 Mumbai November 5, 2026 For N. M. Raiji & Co. Chartered Accountants ICAI Firm Registration No: 108296W Vinay D. Balse Partner Membership No.: 039434 UDIN: 26039434FZSISY4072 Mumbai November 5, 2026
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Aadhar AADHAR HOUSING FINANCE LIMITED Regd. Office: 2nd Floor, No. 3, JVT Towers, 8th 'A' Main Road, S.R Nagar, Bengaluru - 560 027, Karnataka. CIN: L66010KA1990PLC011409 I Email: complianceofficer@aadharh ousing.co m I Contact No.: 1800 3004 2020 I Website : www.aad harhous ing.com Statement of consolidated financial results for the quarter and half year ended September 30, 2026 Particular s 1 Income Revenue from operations a) Interest income b) Fees and commission income c) Net gain on fair value changes d) Net gain on derecognition of financial instruments under amortised cost category Total revenue from operations Ot her income Total income 2 Expenses Finance costs Impairment on financial instrument s Employee benefits expense Depreciation and amortisation Other expenses Total expenses 3 Profit before tax and exceptional item (1-2) 4 Exceptional item (refer note 11) 5 Profit before tax (3-4) 6 Tax expense Current tax Deferred t ax charge / (credit) 7 Profi t afte r tax (5-6) 8 Oth er compr ehensive income (A} Items that will not be reclassified to profit or loss i Remeasurements of the defined employee benefit plans ii Income tax relating to items that will not be reclassified to profit or loss Subtotal (A) {Bl Items that will be reclassified to profit or loss i The effective portion of gains and loss on hedging instruments in a cash flow hedge For the quarter ended September 30, 2026 Unaudited 92,5 22 5,202 519 6,538 1,04,781 6 1,04,787 38,907 2,424 16,805 974 5,972 65,082 39,705 39,705 8,565 309 8,874 30,831 1,711 For the quarter ended June 30, 2026 Unaudited 88,664 5,040 591 4,994 99,289 430 99,719 37,639 3,167 16,319 911 5,320 63,356 36,363 36,363 7,847 280 8,127 28,236 (229) For the quarter ended September 30, 2025 Unaudited 79,937 4,958 410 4,408 89,713 213 89,926 34,162 1,316 13,597 725 5,852 55,652 34,274 34,274 7,465 162 7,627 26,647 (153) For the half year For the half year ended September 30, 2026 Unaudited 1,8i ,186 10,242 1,110 11,532 2,04,070 436 2,04,506 76,546 5,591 33,124 1,885 11,292 1,28,438 76,068 76,068 16,412 589 17,001 59,067 1,482 ended September 30, 2025 Unaudited 1,55,947 10,036 890 7,658 1,74,531 529 1,75,060 67,356 3,988 26,434 1,437 11,056 1,10,271 64,789 64,789 14,115 299 14,414 50,375 (532) (~ in lakhs) For the year ended March 31, 2026 Audited 3,24,390 21,075 1,626 20,167 3,67,258 1,430 3,68,688 1,36,439 6,758 55,342 3,202 24,764 2,26,505 1,42,183 1,592 1,40,59 1 30,817 186 31,003 1,09,588 849 (214) 635 (16) ii Income tax relating to items that will be reclassified to profit or loss f--- -~(~4~31~)+-----~ 5~8-+-_____ 39'-+----~(3~7~3,) ---- ~13~4-+ ______ 4, Subtot al (B) 1,280 (171) (114) 1,109 (398) (12) Total oth er comprehensive income/ (loss} (A + B) g Tota l comprehen sive income (7+8} 10 Paid-up Equity Share Capital (Face value Rs. 10 per equity share) 11 Earnings per equity sha re (EPS) Basic earning per share (Rs.)* Diluted earning per share (Rs.)* 1,280 32,111 43,839 7.04 6.93 (171) 28,065 43,734 6.47 6.36 (114) 26,533 43,309 6.16 6.03 1,109 60,176 43,839 13.52 13.29 (398) 49,977 43,309 11.66 11.40 '(EPS is not an nualized for the quarte r ended September 30, 2026, June 30, 2026 and September 30, 2025 and half year ended September 30, 2026 and September 30, 2025) 623 1,10,211 43,570 25.31 24.77
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Notes: 1. The above consolidated fina ncial results of Aadhar Housing Finance limited {"the Parent Company") and its subsidiary {collective ly referred to as "the Group") have been prepared in accordance with applicab le accounting standards prescribed under section 133 of Companies Act, 2013 read with (Indian Accounting Standard) Rules, 2015 {Ind AS), as amended from tim e to tim e, and other accounting principles generally accepted in India and in compliance with Regulation 33 and 52 of the SEBI {Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the " Listing Regulations"). 2. The above consolidated financial results fo r the quarter and half year ended September 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on November 05, 2026. 3. During the quarter ended September 30, 2026, the Parent Company has allotted 10,56,040 equi ty shares of Rs 10 each pursuant to the exercise of employee stock options plan. 4. The Parent Company has granted stock options under Employee Stock Options Plan 2025. Employee benefits expense includes charge of Rs. 1,421 lakhs for th e quarter ended September 30, 2026 and Rs. 2,820 lakhs for the half year ended September 30, 2026 {Rs. 1,346 lakhs for the quarter and year ended March 31, 2026) fo r options granted under Employee Stock Options Plan 2025. 5. The Group operates only in one Operating Segment i.e. Housing Finance business - Financial Services and all other activities are incidenta l to the main business activity, hence have only one reportable segme nt as per Indian Accounting Standard 108 "Operatin g Segments". 6. Disclosures pursuant to Reserve Bank of lndia {Non-Banking Financial Companies - Transfer and Distributio n of Credit Risk) Directions, 2025 and Reserve Bank of Indi a {Non-Banking Financial Companies - Financial Statements: Presentation and Disclosures) Directions, 2025 dated November 28, 2025: a.) Details of transfer through assignment in respect of loans not in default during t he half year ended September 30, 2026 Particulars For the half year ended September 30, 2026 Entity NBFC (Housing Finance Company) Count of Loan Accoun t s Assigned 10,216 Amou nt of Loan Accounts Assigned(~ in lakhs) 96,150 Weighted average maturity (in Months) 150 Weighted average holding period {in Months) 16 Retention of beneficial economic interest (MRR) 10% Coverage of tangible security 100% Rating-wise distribution of rated loans Unrated b.) The Parent Company has not transferred or acquired, any stressed/ default loans during the half year ended September 30, 2026. 7. In accordance with the Reserve Bank of India {Non-Banking Financial Companies - Resolution of Stressed Assets) Directions. dated November 28, 2025, the Parent Company has not lent any funds during the quarter and half year ended September 30, 2026 for project finance activities. Hence, no disclosure is required pertaining to projects financed under the Reserve Bank of India {Non-Banking Financial Companies - Financial Statements Presentation and Disclosures) Directions dated November 28, 2025. 8. Key standalone financial informa tion of the Parent Company: (~ in lakhs) For the quarter For the quarter For the quarter For the half year For the half year For the year s. Particulars ended ended ended September ended ended September ended No. September 30, June 30, 2026 30, 2025 September 30, 30, 2025 March 31, 2026 2026 2026 1 Total Revenue from Operations 1,04,770 99,277 89,706 2,04,047 1,74,517 3,67,229 2 Profit before tax 39,702 36,357 34,265 76,059 64,794 1,40,574 3 Profit after tax 30,829 28,231 26,635 59,060 50,365 1,09,549 9. Disclosures pursuant to RBI Notification RBl/2020 -21/16 DOR.No.BP.BC/3/21.04.048/2020-21 date August 6, 2020 and - RBl/2021-22/31 DOR.STR.REC.11/21.04.048/2021-22 dated May 05, 2021 {Resolution Framework- 2.0: Resolution of Covid-19 related stress of Individuals and Small Businesses) (~ in lakhs Of (A), aggregate debt Of (A) amount Of (A) amount paid Exposure to accounts classified as Standard that slipped into NPA written off during by borrowers Exposure to accounts classsified as Standard consequent to Type of borrower consequent to implementation of resolution plan during the half year the half year ended during the half implementation of resolution plan - Position as at - Position as at March 31, 2026 (A) ended September 30, September 30, year ended September 30, 2026 2026 2026 September 30, 2026 Personal Loans 16,957 645 13 1,099 1s,335•• Corporate persons• Of which MSMEs Others Total 16,957 645 13 1,099 15,335 .. • As defined in Section 3{7) of the Insolvency and Bankruptcy Code, 2016 0 above includes the loan accounts which were restructured and have been uoeraded from NPA to standard assets amountine to Rs 135 lakhs as at Seotember 30, 2026. 10. The Secured Non-Convertible Debentures of the Parent Company as at September 30, 2026 are secured by way of pari passu first charge by way of {present & future) hypothecation on all the standard book debts/ outstanding moneys/ receivables except for those book debts and receivables charged/ to be charged in favour of National Housing Bank for refinance availed / to be availed from them, and current assets & investments except for those current assets & investments eligible for high qual ity liquid assets {HQLA). Further, the Parent Company has provided Security on specific immovable property on certain series of NCDs private placement {excluding IPO Series). The Parent Company has maintained adequate asset cover as per the term sheet for the NCO Series issued and listed with BSE. 11. On November 21, 2025, the Government of India notified the four labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 ('labour Codes') - consolidating 29 existing labour laws. The Labour Codes, amongst other th ings introduced changes, including a uniform definition of wages. The Group has estimated the financial implication of the change in definition of wages based on certain estimates and assumptions including expected revisions to staff emoluments which has resulted an increase in the liability toward s gratuity and compensated absences arising out of past service cost by Rs 1,592 lakhs (Net of tax Rs 1,240 lakhs). Considering the materiality and regulatory -driven, non-recurring nature of this impact, the Group has presented such incrementa l impact under "Exceptional Items" in the consolidated audited financial results for the year ended March 31, 2026 in line with guidance issued by ICAI. The Company continues to monitor any changes to the Central/ State Rules and clarifications from the Government on other aspects of the Labour codes and provide necessary impact based on future develooments 12 Previous periods/ year figures have been regrouped/ re-class1f1ed wherever necessary 1\Iw1th the financial results for the quarter and half year ended September 30, 2026 The impact, 1f any, Is not material to the fmanc1al results F r a don behalf of the Board of Directors of Aadhar Housing Finance limited < ::lo,. Rishi Anand Place: Mumbai Managing Director & CEO Date: November 05, 2026 DIN 02303503 ~\~ A ssa◊, - - ~~ :f~~ B "'-AIJ/~ 0 ~ ~ inr, ;::-. " cl' /,, ;;f ~ ~· 0 r I "; I ~ MUMBAI ; ) I* MUMBAI .* I r '"" r, ) j _,-K__JI 0..1 CD *t:'l $ g, ; -0 r- ~· ~.,. ~REI) ACC'ctt"(' ~6,. .IQ' ~fl/fOAC"-<:J~ * - --
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AADHAR HOUSING FINANCE LIMITED CIN: L66010KA1990PLC011409 Statement of Consolidated Assets and Liabilities as on September 30, 2026 (" in lakhs) As at As at Particulars September 30, 2026 March 31, 2026 (Unaudited) (Audited) Assets 1. Financial assets a) Cash and cash equivalents 87,022 71,463 b) Bank balances other than cash and cash equivalents 53,903 50,005 c) Derivative financial instruments 9,891 6,994 d) Receivables 3,326 2,702 e) Housing and other loans 26,54,323 24,83,959 f) Investments 63,918 63,746 g) Other financial assets 44,809 41,654 29,17,192 27,20,523 2. Non-financial assets a) Current tax assets (net) 372 1,177 b) Property, plant and equipment 3,406 3,469 c) Right of use assets 10,930 10,127 d) Intangible assets under development 250 - e) Other intangible assets 187 156 f) Deferred tax assets (net) 33 21 g) Other non-financial assets 5,155 4,411 20,333 19,361 Total assets 29,37,525 27,39,884 Liabilities and equity Liabilities 1. Financial liabilities a) Trade payables Total outstanding dues to micro enterprises and small enterprises 39 91 Total outstanding dues of creditors other than micro enterprises and small enterprises 9,097 12,274 b) Debt securities 3,17,390 3,61,917 c) Borrowings (other than debt securities) 17,21,617 15,06,423 d) Deposits 37 46 e) Subordinated liabilities 5,000 5,992 f) Other financial liabilities 55,043 89,581 21,08,223 19,76,324 2. Non-financial liabilities a) Provisions 4,961 4,569 b) Deferred tax liabilitie s (net) 1,536 563 c) Other non-financial liabilities 2,661 4,339 9,158 9,471 3. Equity a) Equity share capital 43,839 43,570 b) Other equity 7,76,305 7,10,519 8,20,144 7,54,089 Total liabilities and equity 29,37,525 27,39,884
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AADHAR HOUSING FINANCE LIMITED CIN: L66010KA1990PLC011409 Statement of Consolidated Cash flow for the half year ended September 30, 2026 A. Cash flows from operating activities Net profit before tax Adjustments for: Depreciation and amortisation expense (Profit)/ Loss on sale of fixed assets Interest income on loans and investments Interest expenses Impairment on financial instruments Particulars Profit on sale of investment in mutual fund and other investments Provision for Employee share based payment s Operating profit before working capital changes Adjustments for: Decrease in trade payables, other financial and non-financial liabiliti es and provisions (Increase)/ Decrease in trade receivables Increase in other financial and non-financial assets Cash used in ope rations during the period Tax paid (Net of refund) Net cash used in operations before movement in housing and other loans Housing and other property loans disbursed Proceeds from assignment and co-lending of portfolio Housing and other property loans repayments received Interest received on loans Inte rest paid on borrowings and debt Net cash used in operating activities [A] B. Cash flows from investing activities Proceeds received on sale/ redemp tion of investments Payment towards purchase of investments Investment in fixed deposits (net of maturities) Payment towards purchase of property, plant and equipment, other intangible assets and intangible assets under development Proceeds received on sale of fixed assets Interest received on investments Net cash flows gene rated from/ (used in) investing activities [Bl C. Cash flows from financing activities Proceeds from issue of equity shares Share issue expenses/ expenses towards offer for sale of shares (net off recoveries from selling shareholder) Proceeds from loans from banks/institut ions Proceeds from loans from National Housing Bank Proceeds from Commercial Papers Proceeds from Non-convertible debentures Repayment of loans to banks/institutions Repayment of loans to National Housing Bank Repayment of Commercia l Papers Repayment of Non-convertible debentures Repayment of deposits Payment of lease liabilities Payment of interest on lease liabilities Net cash flows generated from financing activities [C] Net (decrease)/ increase in cash and cash equivalents [A+B+C] Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the period Components of cash and cash equivalents Cash on hand Balances with banks in current accounts Balances with banks in deposits accounts with origin al matur ity of less than 3 months ('I:' in lakhs) For the half year For the half year ended September 30, ended September 30, 2026 202S (Unaudited) (Unaudited) 76,068 64,789 1,885 1,437 (1) 39 (1,81,186) (1,55,947) 76,546 67,356 5,591 3,988 (1,110) (961) 3,114 458 (19,093) (18,841) (43,899) (2,981) (624) 71 (3,767) (2,185) (67,383) (23,936) (15,608) (14,225) (82,991) (38,161) (4,61,305) (4,08,900) 96,150 71,150 1,93,762 1,57,713 1,71,023 1,48,681 (72,346) (56,606) (1,55,707) (1,26,123) 3,60,668 2,80,998 (3,59,583) (2,77,571) (3,284) (15,827) (976) (822) 9 4,841 4,789 1,675 (8,433) 2,765 1,832 (49) 2,44,245 2,25,887 74,600 30,000 20,109 37,893 60,000 40,000 (75,301) (1,79,043) (29,600) (26,742) (30,000) - (95,775) (3,250) (10) (10) (954) (592) (488) (316) 1,69,591 1,25,610 lS,559 (8,946) 71,463 87,837 87,022 78,891 384 481 59,114 32,272 27,524 46,138 87,022 78,891
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Date: 5th November, 2026 To, BSE Limited Listing Dept. / Dept. of Corporate Services, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400 001. Security Code: 544176 Security ID : AADHARHFC To, Aadhar Housing Finance Ltd GHAR BANEGA, TOH DESH BANEGA. Corporate Office: Office No. 501 & 503, 5t h Floor, Lightbridge, Saki Vihar Road, Andheri (East), Mumbai - 400072 Tel.: +9122-7118990 0 National Stock Exchange of India Limited Listing Dept., Exchange Plaza, 5th Floor, Plot No. C/1, G. Block, Bandra-Kurla Complex , Bandra (E), Mumbai - 400 051 Symbol: AADHARHFC Sub.: Intimation under Securit ies and Exchange Board oflndia (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI LODR Regulations") - Statement indicating utilization of proceeds of issue of listed NCDs. Dear Sir/ Madam, With reference to the Regulation 52(7) and 52(7 A) of SEBI LODR Regulation, we hereby confirm that the issue proceeds of listed non-convertible securities raised upto the quarter ended September 30, 2026 have been fully utilized for the purpose(s)/ objects stated in the respective offer documents / Key Information document, for which the necessary disclosure has already been made to Stock Exchange and there were no deviations/variations. Further, the details regarding utilization of issue proceeds of listed non-convertible securities issued during the quarter ended September 30, 2026 and Nil statement of deviation or variation, is enclosed herein as Annexure I, in the format as prescribed in the SEBI Master circular dated July 11, 2025 as amended from time to time. Kindly take the same in your record. Thanking you. Encl.: As above CC:- Debenture Trustees- 1. Beacon Trusteeship Limited 2. IDBI Trusteeship Services Limited Aadhar Housin g Finance Ltd. CIN:L66010KA1990PLC011409 Regd. Office: 2nd Floor, No. 3, )VT Towers, 8th '/!t Main Road, S.R. Nagar, Bengal uru - 560 027, Karnataka .• Toll Free No: 1800 2684 040 Email: custo mercare@aad harhousing.com www.aad harhousing.com
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Annexure I Aadhar Housing Finance Ltd GHAR BANEGA, TOH DESH BANEGA. Corporate Office: Office No. 501 & 503, 5th Floor, Lightbridge, Saki Vihar Road, And heri (East ), Mumbai - 400072 Tel.: +91 22-7118 9900 A. Statement of utilization of issue proceeds of listed Non-Convertible Debentures issued during the quarter ended September 30, 2026: Name of the ISIN Mode of Type of Date of Amount Funds An If 8 is Yes, Rem Issuer Fund instrument raising Raised (in utilized y then specify arks, Raising funds crore) dev the purpose if (Public iati of for which any issues/ on the funds Private (Ye were placement) s/ utilized No) I 2 3 4 5 6 7 8 9 10 Aadhar INE883F07 Private Non 20111 July Rs. 350 Rs. 350 NIL NIL NIL Housing 421 placement Convertible 2026 Crores Crores Finance Debentures Ltd. B. Statement of deviation / variation in use of Issue proceeds for the quarter ended September 30, 2026: Not Applicable Particulars Remarks Name of listed entity Aadhar Housing Finance Limited Mode of fund raising Private placement Type of instrument Non-Convertibl e Debentures Date of raising funds 20111 July 2026 Amount raised Rs. 350 crores Report filed for quarter ended 30.09.2026 Is there a deviation/ variation in use of funds raised? No Whether any approval is required to vary the objects of the issue stated in the NA prospectus/ offer document? If yes, details of the approval so reauired? NA Date of annroval NA Exnlanation for the deviation/ variation NA Comments of the audit committee after review NA Comments of the auditors, if anv NA Obiects for which funds have been raised and where there has been a deviation/ variation, in the following table: Original Modified Original Modified Funds Amount of deviation / Remarks, if any object !Object, if any allocation allocation, if !Utilised !variation for the any quarter according to applicable object (in Rs. lcrore and in%) NA NA NA NA NA NA NA Deviation could mean: a. Deviation in the objects or purposes for which the funds have been raised. b. Deviation in the amount of funds actually utilized as against what was originally disclosed. Aadhar Hou sing Finance Ltd. CIN:L66010KA1990PLC011409 Re gd. Office : 2nd Floor, No. 3, JVT Towers, 8th 'A: Main Road, S.R. Nagar, Bengaluru - 560 027, Karnataka. • Toll Free No: 1800 2684 040 Email: custo merca re@aa dharhousing .com www.aadha rhousing .com
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Security Cover Certificate as per Regulation 54 (3) of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations. 2015 as at September 30, 2026. Column A Column B Column C i Column Dii Column Eiii Column Fiv Column Gv Colum n Hvi Column Ivii Colum n J Colum n K Column L Colum n M Column N Column O Colum n P Particulars Exclusiv e Charge Exclusive Charge Pari- Passu Charge Pari- Passu Charge Pari- Passu Charge Assets not offered as Security Eliminati on (amount in negative) (Total C to H) Related to only those items covered by this certificate Descripti on of asset for which this certificat e relate Debt for which this certifica te being issued Other Secured Debt Debt for which this certifica te being issued Assets shared by pari passu debt holder (include s debt for which this certifica te is issued & other debt with pari- passu charge) Other assets on which there is pari- Passu charge (excludi ng items covered in column F) debt amount considere d more than once (due to exclusive plus pari passu charge) Market Value for Assets charge d on Exclusi ve basis Carrying /book value for exclusive charge assets where market value is not charge) (For Eg. Bank Balance, DSRA, market value is not applicabl e) Marke t Value for Pari passu charge Assetsv iii Carrying value/book value for pari passu charge assets where market value is not ascertaina ble or applicable (For Eg. Bank Balance, DSRA market value is not applicable) Total Value(=K+L+ M+ N) Debt not backe d by any assets offere d as securit y Book Book Yes/ Book Book Relating to Column F Value Value No Value Value ASSETS Housing Finance Ltd GHAR BANEGA, TOH OESH BANEGA, Corporate Office: Office No. SOI & 503, 5th Floor, Light Bridge, Saki Vihar Road, Andheri (East), Mumbai - 400072 Aadhar Housing Financ e Ltd. CIN:L66010KA1990PLC011409 Regd. Office: 2nd Floor, No. 3, )VT Towers, 8th W Main Road, S.R. Nagar, Bengaluru - 560 027, Karnataka. • Toll Free No: 1800 2684 040 Email : customercare@aadharhousing.com www.aadharhousing.com
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Property, Plant and Equipment Property Yes 0.4 33.7 34.1 0.8 - Capital Work-in- Progress No - - - Right of Use Assets No 109.3 109.3 - Goodwill No - - - Intangible Assets No 2.5 2.5 - Intangible Assets under Development No 1.9 1.9 - Investments - No - - 632.6 632.6 - Loans Receivabl es under financing activities 6,104.9 Yes 2,265.7 15,780.1 2,392.5 26,543.2 Inventories - - - Trade 33.3 33.3 - Receivables - - Cash and Cash Equivalents - Yes - - 1,407.9 1,407.9 - Housing Finance Ltd GHAR BANEGA, TOH OESH BANEGA, Corporate Office: Office No. SOI & 503, 5th Floor, Light Bridge, Saki Vihar Road, Andheri (East), Mumbai - 400072 Aadhar Housing Financ e Ltd. CIN:L66010KA1990PLC011409 Regd. Office: 2nd Floor, No. 3, )VT Towers, 8th W Main Road, S.R. Nagar, Bengaluru - 560 027, Karnataka. • Toll Free No: 1800 2684 040 Email : customercare@aadharhousing.com www.aadharhousing.com
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Bank Balances other than Cash and Cash Equivalents Balances with Bank Yes - Others - No - - 601.4 601.4 - Total 6,104.9 2,266.1 15,780.1 5,215.0 29,366 2,266.1 LIABILITI ES Debt securities to which this certificate pertains 2,062.1 2,062.1 Other debt sharing pari- passu charge with above debt not to be filled 12,832.3 12,832.3 Other Debt 4,539.93 4,539.9 Subordinate d debt - Borrowings - 153.90 Bank - - Debt Securities 1,078.9 1,078.9 Others 254.8 254.8 Trade payables 91.3 91.3 Lease Liabilities 121.0 121.0 Housing Finance Ltd GHAR BANEGA, TOH OESH BANEGA, Corporate Office: Office No. SOI & 503, 5th Floor, Light Bridge, Saki Vihar Road, Andheri (East), Mumbai - 400072 Aadhar Housing Financ e Ltd. CIN:L66010KA1990PLC011409 Regd. Office: 2nd Floor, No. 3, )VT Towers, 8th W Main Road, S.R. Nagar, Bengaluru - 560 027, Karnataka. • Toll Free No: 1800 2684 040 Email : customercare@aadharhousing.com www.aadharhousing.com
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Provisions 48.3 48.3 Others 8,183.7 8,183.7 Total 4,539.9 2,062.1 14,165.9 8,444.2 29,366.1 Cover on Book 0.0 Value Cover on Market Valueix Exclusiv e Security Cover Ratio 1.34 Pari- Passu Security Cover Ratio 1.10 1.11 Notes :- 1. The market value of the properties is basis on the valuation done on 30.03.2026 2. Receivables under financing activities consist of loans which are carried at amortised cost. The business model for managing these loans is “hold to collect” cash flows that are solely principal and interest. Accordingly, these loans are not fair valued and the book value of loans are considered as the value of security for this certificate. 3. Security cover for individual issuance is adequately maintained as per term sheets Housing Finance Ltd GHAR BANEGA, TOH OESH BANEGA, Corporate Office: Office No. SOI & 503, 5th Floor, Light Bridge, Saki Vihar Road, Andheri (East), Mumbai - 400072 Aadhar Housing Financ e Ltd. CIN:L66010KA1990PLC011409 Regd. Office: 2nd Floor, No. 3, )VT Towers, 8th W Main Road, S.R. Nagar, Bengaluru - 560 027, Karnataka. • Toll Free No: 1800 2684 040 Email : customercare@aadharhousing.com www.aadharhousing.com