Interim report
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Aptus Value Housing Finance India Ltd. 8B, Doshi Towers, 205, Poonamallee High Road, Kilpauk, Chennai -600 010. Tel: 044-4565000. E-mail: cs@aptusindia.com CIN: L65922TN2009PLC073881 www.aptusindia.com Ref: APTUS/15-JULY/2026-27 July 31, 2026 To, BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400001 Scrip Code: 543335 To, National Stock Exchange of India Ltd., Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra (E) Mumbai – 400 051 Scrip Symbol: APTUS Sub: Outcome of the Board Meeting held on July 31, 2026. Dear Sir/Madam, Pursuant to Regulation 30, 33 and 52 read along with Part A & Part B of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 20 15 ("SEBI Listing Regulations") and read along with SEBI Circulars, we hereby inform that the Board of Directors of Aptus Value Housing Finance India Limited (“Company”) at their meeting held on Friday, July 31, 2026, has considered and approved the following: 1. Approval of Unaudited Standalone and Consolidated Financial Results for the first quarter ended June 30, 2026: a. A copy of the Una udited Standalone and Consolidated Financial Results along with Limited Review Report with unmodified opinion issued by the Statutory Auditors , M/s. Sundaram & Srinivasan, Chartered Accountants are enclosed as Annexure – I. b. Disclosures as required under Regulation 52(4) of the SEBI Listing Regulations forming part of the aforementioned financial results are enclosed as Annexure - II. c. Security Cover Certificate pursuant to Regulation 54 (2) and (3) of the SEBI Listing Regulations is enclosed as Annexure – III. The meeting of Board of Directors commenced on 9:30 A.M. (IST) and concluded at 1.15 P.M. (IST). You are requested to take the same on record. Thanking You, For Aptus Value Housing Finance India Limited Sanin Panicker Company Secretary & Compliance Officer
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SUNDARAM & SRINIVASAN CHARTERED ACCOUNTANTS Offices: Chennai - Mumbai - Bangalore - Madurai 23, C.P. Ramaswamy Road Alwarpet, Chennai – 600 018 Telephone 2498 8762 2498 8463 4210 6952 E-Mail: sundaramandsrinivasan1948@gmail.com Website: www.sundaramandsrinivasan.com Independent Auditor's Limited Review Report on the Unaudited Consolidated Financial Results of the Aptus Value Housing Finance Limited Pursuant to the Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To The Board of Directors of Aptus Value Housing Finance India Limited 1. We have reviewed the accompanying Statement of Unaudited consolidated Financial Results of Aptus Value Housing Finance India Limited (the "Holding Company") and its subsidiary (the Holding Company and its subsidiary together referred to as "the Group"), for the quarter ended June 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 ('Listing Regulations'). 2. This Statement, which is the responsibility of the Holding Company's management and approved by the Holding Company's Board of Directors, has been prepared 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, and other accounting principles generally accepted in India and in compliance with Regulation 33 and 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the 'Listing Regulations'). Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review in accordance with the Standard on Review Engagement (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 is limited primarily to inquiries of company personnel and analytical procedures applied to financial data. 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. We have not performed an audit and accordingly, we do not express an audit opinion. 4. The Statement includes the results of the Holding Company and its subsidiary company-Aptus Finance India Private Limited. 5. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement of Consolidated Unaudited Financial Results, which includes the result of the subsidiaries, as given in the Other Matter Paragraph, prepared in accordance with the applicable Indian Accounting Standards prescribed under Section 133 of the Companies Act 2013 and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement or that it has not been prepared in accordance with the relevant prudential norms issued by Reserve Bank of India in respect of income recognition, asset classification, provisioning and other related matters. Annexure I
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SUNDARAM & SRINIVASAN CHARTERED ACCOUNTANTS Offices: Chennai - Mumbai - Bangalore - Madurai 23, C.P. Ramaswamy Road Alwarpet, Chennai – 600 018 Telephone 2498 8762 2498 8463 4210 6952 E-Mail: sundaramandsrinivasan1948@gmail.com Website: www.sundaramandsrinivasan.com Other Matter 6. The accompanying Statement includes the unaudited interim financial results and other financial information, in respect of one subsidiary, whose unaudited interim financial results reflects total income of Rs.18,519.01 Lakhs, total net profit after tax of Rs.6,821.70 Lakhs, total comprehensive income of Rs 6,821.70 Lakhs, for the period ended June 30, 2026, as considered in the Statement which has been reviewed by the independent auditor of that subsidiary. The independent auditor's reports on interim financial results of these entities have been furnished by the Management and our conclusion on the Statement, in so far as it relates to the amounts based solely on the report of such auditors and procedures performed by us as stated in paragraph 3 above. Our conclusion on the Statement is not modified in respect of the above matter. 7. The Statement includes the results for the quarter ended March 31, 2026, being the balancing figure between the audited figures in respect of the full financial year ended on that date and the published unaudited year-to-date figures up to the third quarter ended December 31, 2025 prepared in accordance with the recognition and measurement principles laid down in accordance with IND AS 34 "Interim Financial Reporting". Our conclusion on the Statement is not modified in respect of the above matter. For Sundaram and Srinivasan Chartered Accountants FRN: 004207S S Usha Partner Place: Chennai Membership Number: 211785 Date: 31 July 2026 UDIN: 26211785NNPJFF9775
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(INR In lakhs) Year ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Unaudited) (Audited) (Unaudited) (Audited) I Revenue from operations Interest Income 52,915.91 51307.26 46,953.41 1,94,380.11 Fees and commission income 1,648.03 1,514.45 1,347.75 5,864.59 Net gain on fair value changes 564.92 255.66 568.27 1,735.50 Net gain on derecognition of financial instruments at amortised cost 4,899.69 4,356.33 3,156.61 17,243.52 Total revenue from operations 60,028.55 57,433.70 52,026.04 2,19,223.72 II Other income 1,036.85 1,878.18 988.24 5,324.46 III Total Income (I+II) 61,065.40 59,311.88 53,014.28 2,24,548.18 IV Expenses Finance costs 16,967.51 16,051.21 16,043.29 64,844.50 Impairment on financial instruments 2,148.97 1,592.51 1,058.70 6,150.77 Employee benefits expense 6,400.64 6,210.37 5,043.57 23,047.89 Depreciation and amortisation expense 348.96 356.87 312.62 1,327.93 Other expenses 2,289.89 2,344.55 2,001.43 8,061.48 Total expenses (IV) 28,155.97 26,555.51 24,459.61 1,03,432.57 V Profit before tax (III-IV) 32,909.43 32,756.37 28,554.67 1,21,115.61 VI Tax expense (1) Current tax 6,535.93 6,935.92 5,843.17 24,631.59 (2) Deferred tax 279.40 (275.04) 786.35 2,189.63 Total tax expense (VI) 6,815.33 6,660.88 6,629.52 26,821.22 VII Profit for the period (V-VI) 26,094.10 26,095.49 21,925.15 94,294.39 Other Comprehensive Income (a) Items that will not be reclassified to profit or loss Remeasurement of defined benefit liability 2.31 (9.50) (1.01) (4.26) Income tax effect -0.58 2.39 0.26 1.07 (b) Items that will be reclassified to profit or loss VIII Other Comprehensive Income, net of income tax 1.73 (7.11) (0.75) (3.19) IX Total comprehensive income for the period (VII+VIII) 26,095.83 26,088.38 21,924.40 94,291.20 X Earnings per equity share (EPS for the quarters are not annualised) Basic (Amount in INR) 5.21 5.22 4.39 18.84 Diluted (Amount in INR) 5.21 5.21 4.38 18.84 Face value per share (Amount in INR) 2.00 2.00 2.00 2.00 Paid-up equity share capital (Face value of ₹ 2) 10,015.85 10,014.85 9,998.17 10,014.85 Reserves (excluding revaluation reserves) 4,95,988.98 For and on behalf of the Board of Directors of Aptus Value Housing Finance India Limited M Anandan Executive Chairman DIN: 00033633 Place : Chennai Date : Jul 31, 2026 Aptus Value Housing Finance India Limited (CIN : L65922TN2009PLC073881) Statement of unaudited consolidated financial results for the quarter ended June 30, 2026 Particulars Quarter ended
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Aptus Value Housing Finance India Limited Notes to unaudited consolidated financial results for the quarter ended June 30, 2026 1. The above unaudited consolidated financial results and the notes of Aptus Value Housing Finance India Limited (the "Company") has been drawn up in accordance with Indian Accounting Standards (IND AS) notified under the Companies (Indian Accounting Standards) rules, 2015 as amended from time to time and other accounting principles generally accepted in India. The financial results have been prepared in accordance with the recognition and measurement principles prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices generally accepted in India and in compliance with Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (“SEBI LODR”). 2. The above Statement of unaudited consolidated financial Results along with the notes have been reviewed by the Audit Committee at their meeting held on July 30, 2026 and approved by the Board of Directors at their meeting held on July 31, 2026. The financial results for the quarter ended June 30, 2026 have been subjected to a limited review by the statutory auditors (Sundaram & Srinivasan, Chartered Accountants) of the company. 3. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited financial figures in respect of the full financial year and the published year to date figures up to the end of third quarter of the financial year, March 31, 2026. 4. During the quarter ended 30 June 2026, 50,000 equity shares have been allotted to employees who have exercised their options under the approved employee stock option schemes. 5. The Company is regulated by the Reserve Bank of India (“RBI”) and supervised by the National Housing Bank (“NHB”). The RBI / NHB periodically issues/amends directions, regulations and/or guidelines (collectively" Regulatory Framework") covering various aspects of the operation of the Company, including those relating to accounting for certain types of transactions. The Regulatory Framework contains specific instructions that have been considered by the Company in preparing its financial statements. 6. The consolidated financial results include result of the following Company: Name of the Company % Shareholding and voting power of Aptus Value Housing Finance India Limited Consolidated as Aptus Finance India Private Limited 100% Subsidiary 7. The Group is engaged primarily in the business of housing finance and all other activities are incidental to the main activities of the Company. Accordingly, there are no separate reportable segments as per Ind-AS 108 - Operating Segments. 8. The listed Non-Convertible Debentures of the Company aggregating Rs. 1,23,919.68 Lakhs as at June 30, 2026 are secured by way of an exclusive charge on identified standard receivables of the Company and also by a subservient charge over immovable property. The total asset cover is more than one hundred percent of the principal amount of the said debentures. 9. Disclosure pursuant to RBI master direction RBI Notification-RBUDORI2025-261352 DOR.STR.REC.271/21.04.048/2025-26 dated November 28, 2025, on “Transfer of Loan Exposures” are given below: (a) Details of transfer through assignment in respect of loans not in default during the quarter ended June 30, 2026.
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Aptus Value Housing Finance India Limited Notes to unaudited consolidated financial results for the quarter ended June 30, 2026 (Rs. Lakhs) Particulars Quarter ended June 30, 2026 Entity NBFC Count of loan accounts assigned 1,689 Amount of loan accounts assigned 15,549.91 Number of Transactions 2 Weighted average maturity 104 months Weighted average holding period 10 months Retention of beneficial economic interest (MRR) 10% Coverage of tangible security coverage 100% Rating wise distribution of rated loans NA Number of instances {transactions) where transferer has agreed to replace the transferred loans NA Number of transferred loans replaced NA (b) The Company has not acquired, any loans not in default during the quarter ended & year ended June 30, 2026. (c) The Company has not acquired, any stressed loans during the quarter ended June 30, 2026. (d) Details of transfer through ARC in respect of stressed loans during the quarter ended Jun 30, 2026. Particulars Quarter ended June 30, 2026 Entity NBFC Count of loan accounts transferred 536 Amount of loan accounts transferred 4,146.46 Number of Transactions 1 Weighted average residual tenor of loans transferred 86 Months Net book value of loans transferred (at the time of transfer) 2,053.94 Aggregate Consideration 1,679.00 Additional consideration realised in respect of accounts transferred in earlier years - Profit/(Loss) incurred debited to the profit and loss account on account of sale (374.94)
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Aptus Value Housing Finance India Limited Notes to unaudited consolidated financial results for the quarter ended June 30, 2026 10. The comparatives for previous periods have been regrouped/reclassified wherever necessary to conform the current period presentation. 11. These unaudited consolidated financial results are also available on the stock exchange websites www.bseindia.com and www.nseindia.com and on our website www.aptusindia.com. For Aptus Value Housing Finance India Limited M Anandan Executive Chairman DIN: 00033633 Place: Chennai Date: Jul 31, 2026
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SUNDARAM & SRINIVASAN CHARTERED ACCOUNTANTS Offices: Chennai - Mumbai - Bangalore - Madurai 23, C.P. Ramaswamy Road Alwarpet, Chennai – 600 018 Telephone 2498 8762 2498 8463 4210 6952 E-Mail: sundaramandsrinivasan1948@gmail.com Website: www.sundaramandsrinivasan.com Independent Auditor's Limited Review Report on the unaudited standalone financial results of Aptus Value Housing Finance India Limited for the quarter ended 30th June 2026 pursuant to the Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To The Board of Directors Aptus Value Housing Finance India Limited 1. We have reviewed the accompanying Statement of Unaudited standalone Financial Results of Aptus Value Housing Finance India Limited (hereinafter referred to as "the Company") for the quarter ended June 30, 2026 ("the Statement"), attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regulations'). 2. This Statement, which is the responsibility of the Company's management and approved by the Board of Directors, has been prepared 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, and other accounting principles generally accepted in India and in compliance with Regulation 33 and 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the 'Listing Regulations'). Our responsibility is to issue a report 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 is limited primarily to inquiries of the Company's personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and 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 of unaudited financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement or that it has not been prepared in accordance with the relevant prudential norms issued by the Reserve Bank of India In respect of income recognition, asset classification, provisioning and other related matters, so far as it does not contradict Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with relevant rules thereunder.
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SUNDARAM & SRINIVASAN CHARTERED ACCOUNTANTS Offices: Chennai - Mumbai - Bangalore - Madurai 23, C.P. Ramaswamy Road Alwarpet, Chennai – 600 018 Telephone 2498 8762 2498 8463 4210 6952 E-Mail: sundaramandsrinivasan1948@gmail.com Website: www.sundaramandsrinivasan.com 5. The Statement includes the results for the quarter ended March 31, 2026, being the balancing figure between the audited figures in respect of the full financial year ended on that date and the published unaudited year-to-date figures up to the third quarter ended December 31, 2025 prepared in accordance with the recognition and measurement principles laid down in accordance with IND AS 34 "Interim Financial Reporting". Our conclusion on the Statement is not modified in respect of the above matter. For Sundaram and Srinivasan Chartered Accountants FRN: 004207S S Usha Partner Place: Chennai Membership Number: 211785 Date: 31 July 2026 UDIN: 26211785NNPJFF9775
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(INR In lakhs) Year ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Unaudited) (Audited) (Unaudited) (Audited) I Revenue from operations Interest Income 37,243.92 34,477.50 32,608.08 1,32,585.22 Fees and commission income 1,103.20 1,031.09 913.47 4,010.52 Net gain on fair value changes 344.37 192.86 490.51 1,452.58 Net gain on derecognition of financial instruments at amortised cost 3,092.52 2,083.35 1,554.84 10,428.67 Total revenue from operations 41,784.01 37,784.80 35,566.90 1,48,476.99 II Other income 1,030.14 1,898.39 1,015.15 7,938.24 III Total Income (I+II) 42,814.15 39,683.19 36,582.05 1,56,415.23 IV Expenses Finance costs 11,309.77 10,604.45 11,313.49 44,371.70 Impairment on financial instruments 558.03 2,019.98 905.66 4,763.49 Employee benefits expense 5,261.29 4,496.48 3,328.19 15,850.46 Depreciation and amortisation expense 325.70 340.24 309.41 1,275.56 Other expenses 1,064.51 904.43 882.76 3,693.00 Total expenses (IV) 18,519.30 18,365.57 16,739.51 69,954.21 V Profit before tax (III-IV) 24,294.85 21,317.62 19,842.54 86,461.02 VI Tax expense (1) Current tax 4,886.59 4,532.67 4,012.88 16,707.07 (2) Deferred tax 135.98 -862.12 356.93 466.90 Total tax expense (VI) 5,022.57 3,670.55 4,369.81 17,173.97 VII Profit for the period (V-VI) 19,272.28 17,647.07 15,472.73 69,287.05 Other Comprehensive Income (a) Items that will not be reclassified to profit or loss Remeasurement of defined benefit liability 2.31 (8.79) (1.53) (4.26) Income tax effect (0.58) 2.21 0.39 1.07 (b) Items that will be reclassified to profit or loss - - - VIII Other Comprehensive Income, net of income tax 1.73 (6.58) (1.14) (3.19) IX Total comprehensive income for the period (VII+VIII) 19,274.01 17,640.49 15,471.59 69,283.86 X Earnings per equity share (EPS for the quarters are not annualised) Basic (Amount in INR) 3.85 3.53 3.10 13.86 Diluted (Amount in INR) 3.85 3.53 3.09 13.85 Face value per share (Amount in INR) 2.00 2.00 2.00 2.00 Paid-up equity share capital (Face value of ₹ 2) 10,015.85 10,014.85 9,998.17 10,014.85 Reserves (excluding revaluation reserves) 4,17,396.31 For and on behalf of the Board of Directors of Aptus Value Housing Finance India Limited M Anandan Executive Chairman DIN: 00033633 Place : Chennai No. of shares Date : Jul 31, 2026 Aptus Value Housing Finance India Limited (CIN : L65922TN2009PLC073881) Statement of unaudited standalone financial results for the quarter ended June 30, 2026 Particulars Quarter ended
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Aptus Value Housing Finance India Limited Notes to unaudited standalone financial results for the quarter ended June 30, 2026 1. The above unaudited standalone financial results and the notes of Aptus Value Housing Finance India Limited (the "Company") have been drawn up in accordance with Indian Accounting Standards (IND AS) notified under the Companies (Indian Accounting Standards) rules, 2015 as amended from time to time and other accounting principles generally accepted in India. The financial results have been prepared in accordance with the recognition and measurement principles prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices generally accepted in India and in compliance with Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015 (as amended) (“SEBI LODR”). 2. The above Statement of unaudited standalone financial results along with the notes have been reviewed by the Audit Committee at their meeting held on July 30, 2026 and approved by the Board of Directors at their meeting held on July 31, 2026. The financial results for the quarter ended June 30, 2026 have been subjected to a limited review by the statutory auditors (Sundaram & Srinivasan, Chartered Accountants) of the company. 3. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited financial figures in respect of the full financial year and the published year to date figures upto the end of third quarter of the financial year, March 31, 2026. 4. During the quarter ended 30 June 2026, 50,000 equity shares have been allotted to employees who have exercised their options under the approved employee stock option schemes. 5. Aptus Value Housing Finance India Limited (“the Company”) is a Housing Finance Company registered with National Housing Bank (“NHB”). The Company is regulated by the Reserve Bank of India (“RBI”) and supervised by NHB. The RBI / NHB periodically issues/amends directions, regulations and/or guidelines (collectively "Regulatory Framework") covering various aspects of the operation of the Company, including those relating to accounting for certain types of transactions. The Regulatory Framework contains specific instructions that have been considered by the Company in preparing its financial statements. 6. The Company is engaged primarily in the business of housing finance and all other activities are incidental to the main activities of the Company. Accordingly, there are no separate reportable segments as per Ind-AS 108 - Operating Segments. 7. The listed Non-Convertible Debentures of the Company aggregating Rs. 1,10,817.45 Lakhs as at June 30, 2026 are secured by way of an exclusive charge on identified standard receivables of the Company and also by a subservient charge over immovable property. The total asset cover is more than one hundred percent of the principal amount of the said debentures. 8. Disclosure pursuant to RBI master direction RBI Notification-RBUDORI2025-261352 DOR.STR.REC.271/21.04.048/2025-26 dated November 28, 2025, on “Transfer of Loan Exposures” are given below: (a) Details of transfer through assignment in respect of loans not in default during the quarter ended June 30, 2026.
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Aptus Value Housing Finance India Limited Notes to unaudited standalone financial results for the quarter ended June 30, 2026 (Rs. Lakhs) Particulars Quarter ended June 30, 2026 Entity NBFC (Housing Finance Company) Count of loan accounts assigned 1,092 Amount of loan accounts assigned 10,417.04 Number of Transactions 1 Weighted average maturity 117 months Weighted average holding period 10 months Retention of beneficial economic interest (MRR) 10% Coverage of tangible security coverage 100% Rating wise distribution of rated loans NA Number of instances {transactions) where transferer has agreed to replace the transferred loans NA Number of transferred loans replaced NA (b) The Company has not acquired, any loans not in default during the quarter ended June 30, 2026. (c) The Company has not transferred or acquired, any stressed loans during the quarter ended June 30, 2026. 9. Disclosures in compliance with Regulation 52 (4) of the SEBI (Listing Obligations and Disclosure Requirements) regulations 2015, as amended, for the quarter ended June 30, 2026 is attached as Annexure II. 10. Disclosures in compliance with Regulation 54 (3) of the SEBI (Listing Obligations and Disclosure Requirements) regulations 2015, as amended, for the quarter ended June 30, 2026 is attached as Annexure III. 11. The comparatives for previous periods have been regrouped/reclassified wherever necessary to conform the current period presentation. 12. These unaudited standalone financial results are also available on the stock exchange websites www.bseindia.com and www.nseindia.com and on our website www.aptusindia.com For Aptus Value Housing Finance India Limited M Anandan Executive Chairman DIN: 00033633 Place: Chennai Date: July 31, 2026
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Annexure II S. No. Particulars Quarter ended Jun'26 1 Debt-equity 1.26 2 Net worth (INR in lakhs) 4,34,362.37 3 Net profit for the period (after tax) (INR in lakhs) 19,272.28 4 Earnings per share (Equity shares of par value Rs.2 each): (a) Basic 3.85 (b) Diluted 3.85 5 Current ratio NA 6 Long term debt to Working capital NA 7 Bad debts to accounts receivable ratio NA 8 Current liability ratio NA 9 Total debts to total assets 0.56 10 Debtors Turnover ratio NA 11 Inventory Turnover ratio NA 12 Debt service coverage ratio NA 13 Interest service coverage ratio NA 14 Outstanding redeemable preference shares (quantity & value) NA 15 Capital redemption reserve / Debenture redemption reserve NA 16 Operating Margin NA 17 Net profit margin 45.01% 18 Sector specific equivalent ratios, as applicable Gross Non-Performing Assets (GNPA) 1.42% Net Non-Performing Assets (NNPA) 1.07% Provision Coverage Ratio 25.00% Liquidity Coverage Ratio 187.87% * Provision Coverage Ratio = Provision on NPA / NPA Aptus Value Housing Finance India Limited (CIN : L65922TN2009PLC073881) Disclosure in compliance with regulation 52(4) of the Securities and Exchange Board of India (Lisitng Obligations and Disclosure Requirements) Regulations, 2015 for the quarter ended June 30, 2026
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SUNDARAM & SRINIVASAN CHARTERED ACCOUNTANTS Offices: Chennai - Mumbai - Bangalore - Madurai 23, C.P. Ramaswamy Road Alwarpet, Chennai – 600 018 Telephone 2498 8762 2498 8463 4210 6952 E-Mail: sundaramandsrinivasan1948@gmail.com Website: www.sundaramandsrinivasan.com To Board of Directors Aptus Value Housing Finance India Limited Independent Auditor's Certificate on the Statement of Maintenance of Security Cover in Respect of Secured Listed Non-Convertible Debentures as at 30th June 2026 This Certificate is issued in accordance with the terms of our engagement letter dated 3rd July 2025 with Aptus Value Housing Finance India Limited (“the Company”) and pursuant to the requirements of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, and the SEBI circular SEBI/HO/MIRSD/MIRSD_CRADT/CIR/P/2022/67 dated 19 May 2022 (collectively referred to as the “Regulations”). We, Sundaram and Srinivasan, Chartered Accountants, statutory auditors of the Company, have examined the following details given in the attached statement (“the Statement”) prepared by the management and stamped by us for identification: Computation of Security Cover as on 30th June 2026 Details of book value of assets and liabilities and the market value of the charged assets of the Company as on 30th June 2026, as per the Regulations Statement of compliance with the covenants for the quarter ended 30th June 2026 Management’s Responsibility The responsibility for compliance with the Regulations, terms and covenants of the Non-Convertible Debentures as per the Offer Document or Shelf Placement Memorandum and Debenture Trust Deeds, and the calculation of the security cover in the Statement rests with the Company's management. This includes designing, implementing, and maintaining internal controls and ensuring compliance with all applicable requirements, including timely disclosures to the Debenture Trustee. Auditor’s Responsibility Our responsibility is limited to certifying the book values considered in the Statement, which are in agreement with the unaudited standalone financial results for the quarter ended 30th June 2026. Our procedures were performed as part of a limited review, in accordance with the Standards on Review Engagements issued by the Institute of Chartered Accountants of India. Our review included the following procedures: 1. Obtained the unaudited standalone financial results of the Company for the quarter ended 30th June 2026 2. Verified that amounts used in the computation of Security Cover agree with the unaudited financial results and records 3. Checked the arithmetical accuracy of the Security Cover computation 4. On a sample basis, verified that the Company made timely payments of interest and/or instalments of principal 5. Performed test checks on compliance with key covenants in the Debenture Trust Deed We conducted our work in accordance with the Guidance Note on Audit Reports and Certificates for Special Purposes issued by the Institute of Chartered Accountants of India and complied with applicable quality control standards.
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SUNDARAM & SRINIVASAN CHARTERED ACCOUNTANTS Offices: Chennai - Mumbai - Bangalore - Madurai Opinion Based on our review procedures and representations provided to us, in our opinion, the book values used in the Statement for computation of Security Cover agree with the unaudited standalone financial results for the quarter ended 30th June 2026. The Company has complied, in all material respects, with the relevant covenants pertaining to the listed Non-Convertible Debentures as stated in the Statement. Restriction on Use This certificate is intended solely for submission to the Debenture Trustee as required under the Regulations and is not intended for any other use or distribution without our prior written consent. For Sundaram and Srinivasan Chartered Accountants Firm Registration Number: 004207S S. Usha Partner Membership Number: 211785 UDIN: 26211785UPGHGR8466 Date: 31st July 2026 Place:Chennai
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Column A Column B Column C Column D Column E Column F Column G Column H Column I Column J Column K Column L Column M Column N Column O Particulars Eliminati on amount in negative) (Total C to H) Description of asset for which this certificate relate Debt for which this certificate being issued Other Secured Debt Debt for which this certificate being issued Assets shared by pari passu debt holder (includes debt for which this certificate is issued & other debt with pari - passu charge Other assets on which there is pari-Passu charge (excluding items covered in column F Debt amount considered more than once (due to exclusive plus pari passu charge) Market Value for Assets charged on Exclusive basis Carrying /book value for exclusive charge assets where market value is not ascertainable or applicable (For Eg.Bank Balance, DSRA market value is not applicable) Market Value for Pari passu charge Assets Carrying value/book value for pari passu charge assets where market value is not ascertainable or applicable (For Eg. Bank Balance, DSRA market value is not applicable) Total Value(=K+L+M+ N) Book Value Book Value Yes/ No Book Value Book Value ASSETS Property, Plant and Equipment - - Yes 32.12 - 820.50 - 852.62 - - - - - Capital Work-in- Progress - - No - - - - - - - - - - Right of Use Assets - - No - - 3,083.04 - 3,083.04 - - - - - Goodwill - - No - - - - - - - - - - Intangible Assets - - No - - 83.48 - 83.48 - - - - - Intangible Assets under Development - - No - - - - - - - - - - Investments - - No - - 49,031.09 - 49,031.09 - - - - - Loans Book Debt and receivables 1,23,739.17 5,67,454.44 No - - 2,05,258.19 - 8,96,451.81 - 1,23,739.17 - - 1,23,739.17 Inventories - - No - - - - - - - - - - Trade Receivables - - No - - - - - - - - - - Cash and Cash Equivalents - - No - - 10,062.83 - 10,062.83 - - - - - Bank Balances other than Cash and Cash Equivalents Lien Marked FD - 1,350.13 No - - 1,219.17 - 2,569.30 - - - - - Others - - No - - 25,438.70 - 25,438.70 - - - - - Total 1,23,739.17 5,68,804.57 - 32.12 - 2,94,997.01 - 9,87,572.87 - - - - - - LIABILITIES Debt securities to which this certificate pertains Listed Debt Securities 1,10,817.45 - No - - - - 1,10,817.45 - - - - - Other debt sharing pari-assu charge with above debt - No - - - - - - - - - - Other Debt - No - - - - - - - - - - Subordinated debt - No - - - - - - - - - - Borrowings 85,688.03 No - - - - 85,688.03 - - - - - Bank 3,45,026.38 No - - - - 3,45,026.38 - - - - - Debt Securities 3,985.96 No - - - - 3,985.96 - - - - - Others - No - - - - - - - - - - Trade payables - No - - 1,234.30 - 1,234.30 - - - - - Lease Liabilities - No - - 3,064.68 - 3,064.68 - - - - - Provisions - No - - 1,496.14 - 1,496.14 - - - - - Others - No - - 1,897.55 - 1,897.55 - - - - - Total 1,10,817.45 4,34,700.37 - - - 7,692.67 - 5,53,210.48 - - - - - Cover on Book Value Cover on Market Value Exclusive Security Cover Ratio 1.12 Justification for Not Providing Market Value of Charged Assets: The charged loan receivables are carried at amortised cost in accordance with Ind AS 109 and are not trade in active markets. As market value is not readily ascertainable, book value has been considered appropriate for security cover computation in line with SEBI guidelines. Debt not backed by any assets offered as security - Not applicable not to be filled Annexure- III Aptus Value Housing Finance India Limited Security cover certificate as per Regulation 54(3) of the SEBI (LODR) Regulations, 2015 as at Jun 30,2026 Rs. in lakh Related to only those items covered by this certificate Assets not offered as Security Relating to Column F Exclusive Charge Pari- Passu Charge