Interim report
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Ref: CAGL/EQ/2026-27/115 O ctober 22, 2026 To BSE Limited Phiroze Jeejeebhoy Towers Dalal Street Mumbai - 400001 Scrip code: 541770 National Stock Exchange of India Limited Exchange Plaza, C-1, Block G Bandra Kurla Complex, Bandra (East) Mumbai - 400051 Symbol: CREDITACC De ar Sir/Madam, Sub.: Outcome of the Board Meeting Further to our intimation dated October 13, 2026 and in accordance with the provisions of Regulations 30 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR Regulations”) and SEBI Master Circular dated January 30, 2026 (“SEBI Circular”), we hereby inform that the Board of Directors of the Company has, in its meeting held today i.e. Thursday, October 22, 2026, inter-alia considered and approved the following: a. U naudited Financial Results (Standalone & Consolidated) of the Company for the quarter and half year ended September 30, 2026. b. A ppointment of M/s Sharp & Tannan, Chartered Accountants (FRN: 003792S) , as one of the Joint Statutory Auditors of the Company, subject to the approval of shareholders, for a term of 3 (three) years, commencing from financial year 2027- 28, in the place of M/s Walker Chandiok & Co LLP, who would be completing their tenure by the conclusion of Annual General Meeting to be held in the year 2027. In t his connection, we enclose the following documents: a) A copy of the Unaudited Financial Results (Standalone & Consolidated) along with Limited Review Reports (Standalone & Consolidated) and disclosures under Regulation 52 & 54 of the Listing Regulations. b) T he details required to be furnished as per the above referred SEBI Circular as Annexure 1
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The Meeting commenced at 2:00 PM and concluded at 5:15 PM (IST). Please take this intimation on record. Thanking you, Yours Truly, For CreditAccess Grameen Limited Deepti Ramani Company Secretary & Compliance Officer Encl.: As above
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Annexure 1 Disclosure pursuant to Regulation 30 of SEBI (LODR) Regulations, 2015 read with SEBI Master Circular dated January 30, 2026 Particulars Details Name of Auditors M/s Sharp & Tannan, Chartered Accountants (FRN: 003792S) Reason for change viz. appointment, resignation, removal, death or otherwise Appointment Date and term of appointment Appointed as one of the Joint Statutory Auditors of the Company for a term of 3 years (Three) commencing from the financial year 2027- 28, subject to the approval of shareholders. Brief Profile Sharp & Tannan Chartered Accountants (Reg. No. 003792S) is part of the Sharp & Tannan network, which has a pan India network of firms with presence in 10 cities, over 600+ staff members, and 23 partners. They provide their clients Assurance, Governance, Risk & Compliance, and Consulting and Tax services. They have been involved in Statutory audit of listed entities for over nine decades and bring expertise in audit of public interest entities in various se ctors like BFSI, Manufacturing & Industrial, EPC & Infrastructure, IT&IES, Real estate, Infrastructure Trusts, etc. The firm has its Bengaluru office at Midford House, 1, Midford Gardens, Off MG Road, Bengaluru – 560001 Disclosures of relationships between directors NA
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Walker Chandiok & Co LLP Chartered Accountants 42nd Floor, Building Commerz Ill, International Business Park, Oberoi Garden City, Off Western Express Highway, Goregaon (East), Mumbai - 400063 Maharashtra, India Sundaram & Srinivasan Chartered Accountants # No 23, CP Ramasamy Road, Alwarpet, Chennai - 600018 Tamil Nadu, India Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Results of CreditAccess Grameen Limited pursuant to the Regulation 33 and Regulation 52 read with Regulation 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of CreditAccess Grameen Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results ('the Statement') of CreditAccess Grameen Limited ('the NBFC') for the quarter ended 30 September 2026 and the year to date results for the period 01 April 2026 to 30 September 2026, being submitted by the NBFC pursuant to the requirements of Regulation 33 and Regulation 52 read with Regulation 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ('Listing Regulations'). 2. The Statement, which is the responsibility of the NBFC's management and approved by the NBFC'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 ('the Act'), the circulars, guidelines and directions issued by the Reserve Bank of India ('the RBI') from time to time, applicable to NBFCs ('the RBI guidelines'), and other accounting principles generally accepted in India, and is in compliance with the presentation and disclosure requirements of the Listing Regulations. 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. 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 the Standards on Auditing specified under section 143(10) of the Act, 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. 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 Ind AS 34, prescribed under section 133 of the Act, the RBI guidelines, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of the Listing Regulations, 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 RBI in respect of income recognition, asset classification, provisioning and other related matters.
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Walker Chandiok & Co LLP Chartered Accountants Sundaram & Srinivasan Chartered Accountants 5. The review of standalone unaudited quarterly and year-to-date financial results for the period ended 30 September 2025 and audit of standalone financial results for the year ended 31 March 2026 included in the Statement was carried out and reported by Walker Chandiok & Co LLP and Varma & Varma, Chartered Accountants who have expressed unmodified conclusion vide review report dated 28 October 2025 and an unmodified opinion vide audit report dated 08 May 2026, respectively , whose reports have been furnished to and have been relied upon by Sundaram & Srinivasan, Chartered Accountants for the purpose of review of the Statement. Our conclusion is not modified in respect of this matter. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 # Manish Gujral Partner Membership No: 105117 °ED A UDIN: 26105117DWNMWO7133 Place: Bengaluru Date: 22 October 2026 For Sundaram & Srinivasan Chartered Accountants Firm Registration No: 004207S 2,~- s Usha Partner Membership No: 211785 UDIN: 26211785YWAYIT3633 Place: Bengaluru Date: 22 October 2026
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Sr. No. (a) (b) (c) (d) (e) I II Ill (a) (b) (c) (d) (e) If) IV V VI VII VIII (a) (b) IX X XI XII editAccess ® Grameen CreditAccess Grameen Limited Regd. & Corporate Office #49, 46'" Cross, 8 th Block, Jayanagar, Bengaluru-560070 Phone: 080-22637300 I Fax: 080-26643433 Email: info@cagrameen.in Website: www.cred itaccessgrameen .in CIN: L51216KA1991PLC053425 Statement of unaudited standalone financial results for the quarter and half year ended September 30, 2026 Particulars Quarter ended 30-Sep-26 30-Jun-26 30-Sep-25 (Unaudited) (Unaudited) (Unaudited) Revenue from operations Interest income 1,800.64 1,714.11 1,414.13 Fees and commission 36.61 34.50 28.23 Net gain on fair value changes 17.19 21 .63 8.28 Bad debt recovery 19.11 13.32 16.37 Net gain/ (loss) on derecognition of financial instruments 30.19 (0.07) 41.34 under amortised cost category Total revenue from operations 1,903.74 1,783.49 1,508.35 Other income 1.06 0.92 0.67 1.06 0.92 0.67 Total income (1+11) 1.904.80 1,784.41 1 509.02 Expenses Finance costs 553.04 550.05 479.52 Fee and commission expense 1.00 0.57 0.54 Impairment on financial instruments 299.23 212.50 525.67 Employee benefit expenses 254.48 242.02 219.32 Depreciation and amortisation expenses 16.66 16.21 15.80 Other expenses 109.44 103.03 99.01 Total exoenses IIVl 1,233.85 1 124.38 1,339.86 Profit before tax (Ill• IV) 670.95 660.03 169.16 Tax expense (1) Current tax 179.29 132.13 4.52 I f2\ Deferred tax 19.91 1 34.51 38.83 Total tax exoense NI) 169.38 166.64 43.35 Profit for the period/ year (V•VI) 501.57 493.39 125.81 Other comprehensive income/ (loss) Items that will not be reclassified to profit or loss (i) Remeasurement of defined benefit obligation (3.80) (5.48) (7.08) I (ii ) Tax effect on above 0.96 1.38 1.78 Subtotal lal 12.84) (4.10 (5.301 Items that will be reclassified to profit or loss (i) Effective portion of cash flow hedges 60.43 5.09 10.56 ICiil Tax effect on above (15.21\ (1.28\ (2.66) Subtotal /bl 45.22 3.81 7.90 Other comorehenslve income/ llossl NIii = a+bl 42.38 (0.29) 2.60 Total comprehensive income (Vll+VIII) (comprising 543.95 493.10 128.41 profit ) and other comprehensive income / (loss) for the period / year) Paid-up equity share capital (face value off 10 each) 160.52 160.26 159.88 Other Equity Earnings per equity share (EPS) (face value of ii: 10 eachl Basic (in '0 • 31.27 30.79 7.87 Diluted (in ~) • 31 .12 30.65 7.83 • EPS for the auarters and half vear ended are not annualised. Our Financial Products r:::: meenKoota ~~ a Micro Finance t in crore Half year ended Year ended 30-Sep-26 30-Sep-25 31-Mar-26 (Unaudited) (Unaudited) (Audited) 3,514.75 2,802.27 5,762.64 71.12 54.45 135.88 38.82 17.56 37.56 32.43 24.63 48.89 30.13 72,33 73.95 3,687.25 2,971.24 6,058.92 1.98 1.41 3.62 1.98 1.41 3.62 3,689.23 2,972.65 6,062.54 1,103.08 961.68 1,899.08 1.57 1.51 3.20 511.72 1,097.52 1,775.40 496.50 440.53 879.09 32.86 31.02 63.08 212.47 190.11 409.49 2 358.20 2 722.37 5,029.34 1,331.03 250.28 1,033.20 311.42 4.56 244.89 24.61 59.72 10.67 336.03 64.28 255.56 995.00 186.00 777.64 (9.28) (3.28) 1.93 2.34 0.82 (0.49) (6.94 (2.461 1.44 65.53 3.03 66.41 (1 6.49' (0.761 (1 6.72) 49.04 2.27 49.69 42.10 (0.191 51.13 1,037.10 185.81 828.77 160.52 159.88 160.20 7,682.02 62.07 11.64 48.63 61.79 11.60 48.44 r::: meenKoota ~~ a Retail Financ
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ditAccess® Grameen CreditAccess Grameen Limited Regd. & Corporate Office #49, 46'" Cross, 8'" Block, Jayanagar, Bengaluru-560070 Phone:080-22637300 I Fax:080-26643433 Email: info@cagrameen .in Website: www.creditaccessgrameen.in CIN:L51216KA1991PLC053425 Statement of unaudited standalone financial results for the quarter and half year ended September 30, 2026 Notes: 1. Statement of unaudited standalone assets and liabilities as at September 30, 2026 , in crore Sr. Particulars As at September 30, As at September As at March No. 2026 30,20 25 31, 2026 (Unaudited) (Unaudited) (Audited) ASSETS (1) Financial assets (a) Cash and cash equivalents 1,379.03 763.02 1,151.28 (b) Bank balance other than cash and cash equivalents 195.72 172.80 175.36 (c) Derivative financial instruments 662.61 231.78 569.40 (d} Loans 29,293.77 24,116.39 27,922.73 (e) Investments 1,925.95 1,238.05 1,075.35 (f) Other financial assets 97.96 110.65 87.81 (2) Non-financial assets (a) Current tax assets (net) 1.05 131.45 1.05 (b) Deferred tax assets (net) 286.85 294.76 327.86 (c) Property, plant and equipment 49.43 43.70 43.74 (d) Right to use assets 80.68 75.47 87.50 (e) Intangible assets under development 2.69 1.40 0.11 (f) Goodwill 375.68 375.68 375.68 (g) Other Intangible assets 69.92 89.12 80.60 (h} Other non-financial assets 28.52 34.54 31.37 Total assets 34,449.86 27,678.81 31 ,929.84 LIABILITIES AND EQUITY (1) Financial liabilities (a) Derivative financial instruments 8.27 2.01 (b) Payables (I) Trade payables (i) Total outstanding dues of micro enterprises and small enterprises 0.40 0.1 5 0.18 (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises 62.76 41 .77 40.15 (II) Other payables (i) Total outstanding dues of micro enterprises and small enterprises (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises 124.20 172.54 157.70 (c) Debi securities 1,661.43 1,187.76 1,294.63 (d) Borrowings (other than debt securities) 23,467.01 18,890.09 22,346.51 (e) Subordinated liabilities 25.31 (f) Other financial liabilities 102.55 97.73 108.88 (2) Non-financial liabilities (a) Current tax liabilities (net) 8.13 5.97 35.21 (b) Provisions 79.12 60.03 75.79 (c) Other non-financial liabilities 25.26 24.81 26.57 (3) Equity (a) Equity share capital 160.52 159.88 160.20 (b) Other equity 8,758.48 7,004.50 7,682.02 34,449.86 27,678.81 31 ,929.84 c amee ~ .1 a. Micro Finance c amee ~ .1a. R tail
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editAccess ® Grameen CreditAccess Grameen Limited Regd. & Corporate Office #49, 46th Cross, 8 th Block , Jayanagar, Bengaluru-560070 Phone: 080-22637300 I Fax: 080-26643433 Email: info@cagrameen.in Website : www.creditaccessgrameen .in CIN:LS1216KA1991PLCOS3425 Statement of unaudited standalone financial results for the quarter and half year ended September 30, 2026 2. Statement of unaudited standalone cash flows for the half year ended September 30, 2026 ~ in crore Particulars For the half year ended For the year ended September 30, 2026 September 30, 2025 March 31, 2026 /Unaudited) /Unaudited I (Audited) Cash flow from operating activities: Profit before tax 1,331.03 250_28 1,033.20 Adjustments for: Interest income on loans and securitisation (3,464.47) (2,764.73) (5,697.35) Interest on deposits with banks and financial institutions (28.38) (20,71) (30.84) Income from government securities (21 .90) (16,82) (34.45) Depreciation and amort isation expense 32.86 31 .02 63.08 Finance costs 1,103.08 961 .68 1,899.08 Impairment on financial instn.,ments 511 72 1,097.52 1,775.40 Nel gain on financial Instruments at fair value through profit or loss (38 82) (17.56) (37.56) Gain on dereoognition of loans designated at amortised cost (30.13) (72.33) (73.95) Share based payments to employees 14.40 12.22 25.66 Provision for other assets 0.63 (0.26) 0.29 {1,921.01) (789.97) (2,110.64) Operational cash flows from interest: Interest received on loans 3,475.14 2,778.32 5,745.13 Finance costs paid (1 ,097.58) (934.35) (1,880.45) 2,377.56 1,843.97 3,864.68 Working capital changes: (Increase) in loans (1,893.48) (953 05) (5,471.50) Decrease in other financial assets 19 35 29.86 53.78 Decrease/(lncrease) in other non-financial assets 2.85 (6.75) (3.58) (Decrease)/lncrease in trade and other payables (10.67) 53.99 37.57 lncrease/(Decrease) in other financial liabilities 1.09 1.00 (0.29) (Decrease)/lncrease in provisions (5.94) (1 .98) 18.99 (Decrease)/ Increase in other non-financial liabilities (1 31) 1.98 3.73 (1,888.11) (874.95) (5,361.30) Income tax paid (net of refunds) (336 17) (114.31) (196.30) Net cash flows (Used in) / Generated from operating activities (A) (436.70) 315.02 (2,770.36) Cash flow from investing activities : Purchase of property , plant and equipment (13.73) (7.06) (14.78) Proceeds from sale of property, plant and equipment 0.15 0.15 0.43 Purchase of Intangible assets and expenditure on Intangible assets under development (2.79) (1 .35) (2 82) Interest on deposits with banks and financial institutions 30.46 18.65 28.70 (Increase)/ Decrease in bank balance other than cash and cash equivalents (22.43) 0.73 (1 75) Purchase of mutual funds units (6,869,66) (3,574.82) (8,999.55) Redemption of mutual funds units 6,935,79 3,265.00 8,859.98 Purchase of government securities (1,391 01) (645.83) (1,331 40) Redemption of government securities 507.05 625.33 1,320.45 Income from government securities 27.95 19.66 39 45 Proceeds from sale of equity investment - - 0.70 Net cash flows used in investing activities (B) (798.22) (299.54) (100.59) Cash flow from financing activities: Long-term borrowings repaid (6,329.58) (5,778.40) (11,720.65) Long-term borrowings availed 7,775.32 5,223.74 14,367.29 Short-term borrowings availed/ (repaid) (net) 11.45 38 07 108,57 Payment of lease liability (net) (19.77) (17.52) (36.11) Proceeds on exerc ise of employee stock options 25.25 10.37 31 .85 Net cash flows generated from / (used in) financing activities (C) 1,462.67 (523.74) 2,750.95 Net increase/(decrease) in cash and cash equivalents (A+B+C) 227.75 (508.26) (120.00) Cash and cash equivalents as at the beginning of the period/year 1,151.28 1,271.28 1,271.28 Cash and cash equivalents as at the end of the oeriod/vear 1 379.03 763.02 1,151.28 Our Financial Products r=-meenKoota ~~ a Micro Finance r;::meenKoota ~ .1.a Retail Fin nc
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editAccess ® Grameen CreditAccess Grameen Limited Regd. & Corporate Office #49, 46'h Cross, 8'h Block, Jayanagar, Bengaluru -560070 Phone: 080-22637300 I Fax: 080-26643433 Email: info @cagrameen.in Website : www.creditacce ssgrameen .in CIN: L51216KA1 991PLC053425 Statement of unaudited standalone financial results for the quarter and half year ended September 30, 2026 Notes: 3 The above 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 meetings held on October 22, 2026 in accordance with the requirement of Regulation 33 and Regulation 52 read with Regulation 63(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the 'Listing Regulations') and have been subjected to limited review by the statutory auditors of the Company.The financial results for the quarter and half year ended September 30, 2025 were reviewed and the financial statements for the year ended March 31, 2026 were audited by Walker Chandiok & Co LLP, Chartered Accountants, one of the joint statutory auditors of the Company, along with Varma & Varma, Chartered Accountants, erstwhile joint statutory auditor of the company. The Company is a non-deposit taking Non-Banking Financial Company (NBFC) registered with the Reserve Bank of India (RBI) and has been classified as NBFC-ML (middle layer) by the RBI. These financial results will be made available on the website of the Company viz.www.creditaccessgrameen.in/investors/financials-and-investor-presentaUonslfinancial results and on the website of BSE Limited (www.bseindia.com) and National Stock Exchange of India Limited (www.nseindia.com). 4 The standalone financial results (the ·statement' or 'Results') together with the results for the comparative reporting periods have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards and as prescribed under section 133 of the Companies Act, 2013 ('the Act') read with Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time, the circulars, guidelines and directions issued by the Reserve Bank of India (RBI) and the other accounting principles generally accepted in India and in compliance with the Listing Regulations. The annual financial statements, used to prepare the financial results, are based on the Division Ill of the notified Schedule Ill of the Act, as amended from lime to time, for Non-Banking Financial Companies that are required to comply with Ind AS. 5 (a) Disclosure of resolution plans implemented in terms of RBl's notification no. RBI/DOR/2025-26/357 DOR.STR.REC.276/21.04.048/2025-26 dated November 28. 2025 (updated as on October 01, 2026) , status as on September 30, 2026 is as follows: f inNne g Number of accounts where resolution plan has Exposure as at September been implemented 30, 2026 73,313 178.60 (b) Details of loans transferred / acquired during the quarter and half year ended September 30, 2026 under Reserve Bank of India (Non-Banking Financial Companies - Transfer and Distribution of Credit Risk) Directions, 2025 (Updated as on July 01, 2026) are given below: (i) Details of transfer through Direct assignment in respect of loans not in default during the quarter and half year ended September 30, 2026 Number of Loans Aggregate amount (st in crore) Sale consideration (st in crore) Number of transactions Weighted average remaining maturity (in months) Weighted average holding period after origination (in months) Retention of beneficial economic interest Coverage of tangible security Coverge Rating wise distribution of rated loans Number of instances (transactions) where transferred as agreed to replace the transferred loans Number of transferred loans replaced (ii) The Company has not transferred any non-performing assets (NPAs). (iii) The Company has not acquired any loans through assignment. (iv) The Company has not acquired any stressed loans. • Half yearended §'ep!embe r 301 2026 25,572 289.60 260.64 2 23 12 10% Quarter ended SeptemberJ O, 2026 25,572 289.60 260.64 2 23 12 10% 6 The Company operates in a single business segment i.e. lending to borrowers, having similar risks and returns for the purpose of Ind AS 108 on 'Operating Segments'. The Company operates in a single geographical segment i.e. domestic. 7 The Company,during the quarter and half year ended September 30, 2026 has allotted 2,58,646 number (quarter ended September 30 2025 : 1,38,364 number) and 3,22,148 number (half year ended September 30 2025: 1,59,002 number) of equity shares each, fully paid up, on exercise of options by employees respectively, In accordance with the Company's Employee Stock Option Schemes. 8 Disclosures in compliance with Regulation 52(4) and 54(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the half year ended September 30, 2026 is attached as Annexure I. 9 Previous year/period figures have been regrouped/rearranged, wherever considered necessary, to conform to the classification/disclosure adopted in the current year/period and such regrouping/ reclassification are not material. For and on behalf of the Board of Directors of CredltAccess Grameen Limited Managl rector & Chief Executive Officer DIN : 09120748 Bengaluru October 22, 2026 Our Financial Products r::- meenKoota ~~ a Micro Finance r::-meenKoota ~~ a Retail Fin c
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CreditAccess Grameen Limited editAccess ® Regd. & Corporate Office #49, 46'" Cross, 8'" Block,Jayanagar, Bengaluru-560070 Phone : 080-22637300 I Fax: 080-26643433 Email: info@cagrameen.in Website: www.creditaccessgrameen.in CIN:L51216KA1991PLC053425 Grameen Annexure - I (a) Disclosure in compliance with Regulations 52(4) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended, for the half year ended September 30, 2026 Sr. No. Particulars Ratio 1 Debt-Equity Ratio: (I) 2.86 2 Debi service coverage ratio : (Ill) Not Applicable 3 Interest service coveraae ratio: (Ill) Not Applicable 4 Outstandina redeemable preference share (auantitvl Not Aoollcable 5 Outstanding redeemable oreference share (Rs. in er l Not Applicable 6 Capital redemption reserve (Rs. in er) Not Applicable 7 Debenture redemption reserve (Rs. in er) Not Applicable 8 Net worth'(Rs. in er): (II) 8,797.38 9 Net profit after tax (Rs. in er) 995.00 10 Earnings per equity share (not annualised) (a) Basic (Rs.) 62.07 (b) Diluted (Rs.) 61.79 11 Current ratio: (Ill) Not Aoolicable 12 Lon!l term debt to workina capital: (Ill) Not Aoolicable 13 Bad debts to account receivable ratio: (Ill) Not Aoolicable 14 Current liability ratio: (Ill) Not Aoolicable 15 Total debts to total assets: (IV) 0.73 16 Debtors turnover: (Ill) Not Applicable 17 Inventory turnover: (Ill) Not Applicable 18 Ooeratinq marain: (Ill) Not Applicable 19 Net profit margin: (V) 26.98% 20 Sector specific equivalent ratios include followin!l: (i) Gross Stage Ill (%): (VII) 1.79% (ii) Net Stage Ill (%): (VIII) 0.59% (iii ) Provision covera!le : (IX) 67.55% (Iv) Capital to Risk-Weighted Assets Ratio (CRAR) % - Total : (YI) 26.90% (v) Liquidity coverage ratio (LCR) for the quarter ended September 30, 2026 (VI) 218.65% Notes: (I) Debt-equity ratio= (Debt securities + Borrowings (other than debt securities)+ Subordinated liabilities)/Networth. (II) Networth is calculated as defined in section 2(57) of Companies Act 2013. (111) The Company is registered under the Reserve Bank of India Act, 1934 as Non-Banking Financial Company, hence these ratios are not applicable. (IV) Total debts to total assets = (Debt securities + Borrowings ( other than debt securities) + Subordinated liabilities )/total assets. (V) Net profit margin = Net profit after taxi Total revenue from operations. (VI) Capital to Risk-Weighted Assets Ratio (CRAR) and Liquidity coverage ratio (LCR) is calculated as per applicable RBI guidelines. (VII) Gross Stage Ill (%) = Gross Stage Ill Loans EAD /Gross Total Loans EAD. Exposure at default (EAD) includes Loan Balance and interest thereon. Stage-Ill loans has been determined as per Ind AS 109. (VIII) Net Stage Ill = (Gross Stage Ill Loans EAD - Impairment loss allowance for Stage Ill)/ (Gross Total Loans EAD - Impairment loss allowance for Stage 111). (IX) Provision coverage= Total Impairment loss allowance for Stage Ill/ Gross Stage Ill Loans EAD. (b) Disclosure in compliance with Regulations 54 (2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended: The listed Non Convertible Debentures of the Company as on September 30, 2026 are secured by exclusive charge on standard receivables (the " Loans") of the Company. The total Security Cover is 1.11 times of the principal and interest thereon wherever applicable for the said debentures. ~ sGralJ-7 (j ., :5 .-1,~ ~~< s·l (~~~-;;. -6 nga\u~ ~0 Our Financial Produ .... .., * ~ meenKoota ~~ a Micro Finance c ameenKoota ~ a Retail Finance
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Walker Chandiok & Co LLP Chartered Accountants 42nd Floor, Building Commerz Ill, International Business Park, Oberoi Garden City, Off Western Express Highway, Goregaon (East), Mumbai - 400063 Maharashtra, India Sundaram & Srinivasan Chartered Accountants # No 23, CP Ramasamy Road, Alwarpet, Chennai - 600018 Tamil Nadu, India Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of CreditAccess Grameen Limited pursuant to the Regulation 33 and Regulation 52 read with Regulation 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of CreditAccess Grameen Limited 1. We have reviewed the accompanying statement of consolidated unaudited financial results ('the Statement') of CreditAccess Grameen Limited ('the Holding Company' or 'NBFC') and its subsidiary, CreditAccess India Foundation (the Holding Company and its subsidiary together referred to as 'the Group'), for the quarter ended 30 September 2026 and the consolidated year to date results for the period 01 April 2026 to 30 September 2026, being submitted by the Holding Company pursuant to the requirements of Regulation 33 and Regulation 52 read with Regulation 63 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 has been 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('the Act'), the circulars, guidelines and directions issued by the Reserve Bank of India ('the RBI') from time to time, applicable to NBFCs ('the RBI guidelines'), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Listing Regulations. 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. 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 the Standards on Auditing specified under section 143(10) of the Act, 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 SEBI Circular CIR/CFD/CMD1/44/2019 dated 29 March 2019 issued by SEBI under Regulation 33 (8) of the Listing Regulations, to the extent applicable.
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Walker Chandiok & Co LLP Chartered Accountants Sundaram & Srinivasan Chartered Accountants 4. Based on our review conducted and procedures performed as stated in paragraph 3 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 Ind AS 34, prescribed under section 133 of the Act, the RBI guidelines, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of the Listing Regulations, 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 RBI in respect of income recognition, asset classification, provisioning and other related matters. 5. The Statement includes the interim financial statements of CreditAccess India Foundation, which have not been reviewed by its auditors, and whose interim financial information reflects total assets of~ 1.25 Crores as at 30 September 2026, and total income of~ 7.80 Crores and ~ 12.31 Crores, net profit after tax of~ 0.02 Crores and ~ 0.93 Crores, total comprehensive income of ~ 0.01 Crores and ~ 0.92 Crores for the quarter and year-to-date period ended 30 September 2026 respectively, net cash inflows of ~ 0.52 Crores for the period ended 30 September 2026, as considered in the Statement. Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of the subsidiary is based solely on such unreviewed financial information. According to the information and explanations given to us by the management, these interim financial information are not material to the Group. Our conclusion is not modified in respect of this matter with respect to our reliance on the financial information certified by the Board of Directors. 6. The review of consolidated unaudited quarterly and year-to-date financial results for the period ended 30 September 2025 and audit of consolidated financial results for the year ended 31 March 2026 included in the Statement was carried out and reported by Walker Chandiok & Co LLP and Varma & Varma, Chartered Accountants who have expressed unmodified conclusion vide review report dated 28 October 2025 and an unmodified opinion vide audit report dated 08 May 2026, respectively, whose reports have been furnished to and have been relied upon by Sundaram & Srinivasan, Chartered Accountants for the purpose of review of the Statement. Our conclusion is not modified in respect of this matter. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 Manish Gujral Partner Membership No: 105117 UDIN: 26105117ABRBPF1851 Place: Bengaluru Date: 22 October 2026 For Sundaram & Srinivasan Chartered Accountants Firm Registration No: 004207S Partner Membership No: 211']'.85 UDIN: 26211785BTDRHC8974 Place: Bengaluru Date: 22 October 2026
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Sr. No, (a) (b) (c) (d) (e) I II Ill (a) (b) (c) (d} (e) m IV V VI VII VIII (a) (b) IX X XI XII CreditAccess ® Grameen CreditAccess Grameen Limited Regd. & Corporate Office #49, 46'" Cross, 8'" Block, Jayanagar, Bengaluru-560070 Phone: 080-22637300 I Fax:080 -26643433 Email: info @cagrameen.in Website: www.creditaccessgrameen.in CIN: L51216KA1991 PLC053425 Statement of unaudited consolidat ed financial results for the ouarter and half vear ended Seatember 30, 2026 Particulars Quarter ended 30-Sep-26 30.Jun-26 (Unaudited) (Unaudited) Revenue from operations Interest income 1,800.64 1,714 .11 Fees and commission 36.61 34.50 Net gain on fair value changes 17.19 21 .63 Bad debt recovery 19.11 13.32 Net gain / (loss) on derecognition of financial instruments 30.19 (0.07) under amortised cost category Total revenue from operations 1,903.74 1,783.49 Other income 1.06 0.92 1.06 0.92 Total income 1I+III 1,904.80 1,784.41 Expenses Finance costs 553.04 550 .05 Fee and commission expense 1.00 0.57 Impairment on financial instruments 299.23 212.50 Employee benefit expenses 254.48 242.02 Depreciation and amortisation expenses 16.66 16.21 Other exoenses 109.44 103.03 Total exoenses IIVl 1,233.85 1,124.38 Profit before tax (111- IVl 670.95 660.03 Tax expense ( 1 ) Current tax 179.29 132.13 (21 Deferred tax (9.91\ 34.51 Total tax exoense (VI 169.38 166.64 Profit for the oeriod / vear IV- VII 501.57 493.39 Other comprehensive income I (loss) Items that will not be reclassified to orofit or loss (i) Remeasurement of defined benefit obliQation (3.80) (5.48) lli il Tax effect on above 0.96 1.38 Subtotal lal 12.841 14.10 Items that will be reclassified to profit or loss (f) Effective portion of cash flow hedges 60.43 5.09 I (ii) Tax effect on above 115.21) 11 .281 Subtotal (bl 45.22 3.81 Other comorehensiv e Income/ llossl IVIII = a+b) 42.38 10.29 Total comprehensive income (Vll+VIII) (comprising 543.96 493.10 profit and other comprehensive income / (loss) for the period / year) Paid-up eQuitv share capital (face value off 10 each) 160.52 160.26 Other EQuitv Earnings per equity share (EPS) (face value of ll' 10 each) Basic (in f )· 31 .27 30.79 Diluted /in fl • 31 .12 30.65 • EPS for the quarters and half year ended are not annualised. - e:,'i:> Gra~ v'b 'b- Cor~ &<9 .,,,; Our Financial Products ,;::. meenKoota ~-~ a Micro Finance fin crore Half year ended Year ended 30-Sep-25 30-Sep-26 30-Sep-25 31 -Mar-26 (Unaudited) (Unaudited) (Unaudited) (Audited) 1,414 .13 3,514 .75 2,802 .27 5,762.64 28.23 71 .12 54.45 135 .88 8.28 38.82 17.56 37.56 16.37 32.43 24 .63 48.89 41 .34 30.13 72.33 73.95 1,508.35 3,687.25 2,971.24 6,058.92 0.67 1.98 1.41 3.62 0.67 1.98 1.41 3.62 1,509.02 3,689.23 2,972.65 6,062.54 479.52 1,103.08 961.6 8 1,899 ,08 0.54 1.57 1.51 3.20 525.67 511.72 1,097 .52 1,775.40 219.32 496 .50 440 .53 879 .09 15.80 32.86 31 .02 63.08 99.01 212.47 190.11 409 .49 1,339.86 2,358.20 2,722.37 5,029.34 169.16 1,331.03 250.28 1,033.20 4.52 311.42 4.56 244.89 38.83 24.61 59,72 10.67 43.35 336.03 64.28 255.56 125.81 995.00 186.00 777.64 (7.08) (9.28) (3.28) 1.93 1.78 2.34 0.82 (0.49) (5.301 16.941 (2.46 1.44 10.56 65.53 3.03 66.41 (2,661 116.49\ (0.76) (1 6.72) 7.90 49.04 2. 27 49 .69 2.60 42,10 (0.191 51.13 128.41 1,037.10 185.81 828.77 159.88 160.52 159.88 160.20 7,682.05 7.87 62.07 11.64 48.63 7.83 61 .79 11.60 48.44 " - <o r ) ~'11 & SR~t-, ~ NewNo :4 ~ c ameenKoota ~ .1 a Retail Financ
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editAccess® Grameen CreditAccess Grameen Limited Regd. & Corporate Office #49, 46'" Cross, 8'" Block, Jayariagar, Bengaluru-560070 Phone : 080-22637300 I Fax: 080-26643433 Email: info@cagrameen .in Website : www.creditaccessgrameen .in CIN: L51216KA1991PLC053425 Statement of unaudited consolidated financial results for the quarter and half year ended September 30, 2026 Notes: 1. Statement of unaudited consolidated assets and liabilities as at September 30, 2026 ~ in crore Sr. Particulars As at As at As at No. Sept30,2026 Sept 30, 2025 March 31, 2026 (Unaudited) (Unaudited) (Audited) ASSETS (1) Financial assets (a) Cash and cash equivalents 1,381.92 764.60 1,151.58 (b} Bank balance other than cash and cash equivalents 194.08 172.86 175.42 (c) Derivative financial instruments 662.61 231 .78 569.40 (d) Loans 29,293.77 24,116 .39 27,922.73 (e) Investments 1,925.94 1,238.04 1,075.34 (f) Other financial assets 97.96 110.66 87.81 (2) Non-financial assets (a) Current tax assets (net) 1.05 131.45 1.05 (b) Deferred tax assets (net) 286.85 294.76 327.86 (c) Property, plant and equipment 49.43 43.70 43.74 (d) Right to use assets 80.68 75.47 87.50 (e) Intangible assets under development 2.69 1.40 0.11 (f) Goodwill 375.68 375.68 375.68 (g) Other Intangible assets 69.92 89.12 80.60 (h) Other non-financial assets 27.60 33.09 31.41 Total assets 34,450.18 27,679.00 31 ,930.23 LIABILITIES AND EQUITY (1) Financial liabilities (a) Derivative financial instruments 8.27 2.01 (b) Payables (I) Trade payables (i) Total outstanding dues of micro enterprises and small enterprises 0.40 0.15 0.18 (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises 62.76 41 .77 40.15 (II) Other payables (i) Total outstanding dues of micro enterprises and small enterprises (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises 124.33 172.63 157.91 (c) Debt securities 1,661.43 1,187.76 912.25 (d) Borrowings (other than debt securities) 23,467.01 18,890.09 22,728 .88 (e) Subordinated liabilities 25.31 (f) Other financial liabilities 102.55 97.73 108.89 (2) Non-financial liabilities (a) Current tax liabilities (net) 8.13 5.97 35.21 (b) Provisions 79.27 60.11 75.91 (c) Other non-financial liabilities 25.29 24.83 26.59 (3) Equity (a) Equity share capital 160.52 159.88 160.20 (b) Other e uit 8,758.49 7,004 .50 7,682.05 Total liabilities and equity 34,450.18 27,679.00 31,930.23 Our Fin c ame ~~ a. Micro Finance c amee ~~a. Re
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editAccess® Grameen CreditAccess Grameen Limited Regd. & Corporate Office #49, 46'" Cross, 8"' Block, Jayanagar, Bengaluru-560070 Phone : 080-22637300 I Fax: 080-26643433 Email: info@cagrameen .in Website: www.creditaccessgrameen.in CIN: L51216KA1991PLC053425 Statement of unaudited consolidated financial results for the quarter and half year ended September 30, 2026 2. Statement of unaudited consolidated cash flows for the half year ended September 30, 2026 Particulars Cash flow from operating activities: Profit before tax Adjustments for: Interest income on loans and securitisation Interest on deposits with banks and financial institutions Income from government securities Depreciation and amortisation expenses Finance costs Impairment on financial instruments Net gain on financial instruments at fair value through profit or loss Gain on derecognition of loans designated at amortised cost Share based payments to employees Provision for other assets Operational cash flows from interest: Interest received on loans Finance costs paid Working capital changes: (Increase) in loans Decrease in other financial assets Decrease/(lncrease ) in other non-financial assets (Decrease)/lncrease in trade and other payables lncrease/(De crease) in other financial liabilities (Decrease)/ln crease in provisions (Decrease)/ Increase in other non-financial liabilities Income tax paid (net of refunds) Net cash flows (Used in)/ Generated from operating activities (A) Cash flow from investing activities: Purchase of property, plant and equipment Proceeds from sale of property, plant and equipment Purchase of Intangible assets and expenditure on Intangible assets under Interest on deposits with banks and financial institutions (Increase) / Decrease in bank balance other than cash and cash equivalents Purchase of mutual funds units Redemption of mutual funds units Purchase of government securities Redemption of government securities Income from government securities Proceeds from sale of equity investment Net cash flows used in investing activities (B) Cash flow from financing activities: Long-term borrowings repaid Long-term borrowings availed Short-term borrowings availed/ (repaid) (net) Payment of lease liability (net) Proceeds on exercise of employee stock options Net cash flows generated from/ (used in) financing activities (C) Net lncrease/(decrease) in cash and cash equivalents (A+B+C) Cash and cash equivalents as at the beginning of the period/year Cash and cash e uivalents as at the end of the erlod/ ear For the half year ended September 30, 2026 September 30, 2025 (Unaudited) (Unaudited) 1,331.03 250.28 (3,464.47) (2,764.73) (28.38) (20.71) (21.90) (16.82) 32.86 31 .02 1,103.08 961 .68 511.72 1,097.52 (38.82) (17.56) (30.13) (72.33) 14.40 12.22 0.63 (0.26) (1,921.01) (789.97) 3,475.14 2,778.32 (1,097.58) (934.35) 2,377.56 1,843.97 (1,893.48) (953.05) 19.34 29.86 3.74 (5.29) (10.73) 53.95 1.13 1.00 (5.92) (1.96) (1.30) 1.97 (1,887.22) (873.52) (336.17) (114.31) (435.81) 316.45 (13.73) (7.06) 0.15 0.15 (2.79) (1.35) 30.46 18.65 (20.73) 0.67 (6,869.66) (3,574.82) 6,935.79 3,265.00 (1,391.01) (645.83) 507.05 625.33 27.95 19.66 (796.52) (299.60) (6,329.58) (5,778.40) 7,775.32 5,223.74 11.45 38.07 (19.77) (17.52) 25.25 10.37 1,462.67 (523.74) 230.34 (506.89) 1,151.58 1,271.49 1,381.92 764.60 OurF ,-;:: me ~~ a Micro Finance ~ meen Retail < in crore Year ended March 31, 2026 (Audited) 1,033.20 (5,697.35) (30.84) (34.45) 63.08 1,899.08 1,775.40 (37.56) (73.95) 25.66 0.29 (2,110.64) 5,745.13 (1,880.45) 3,864.68 (5,471.50) 53.79 (3.61) 37.67 (0.28) 19.05 3.73 (5,361.15) (196.30) (2,770.21) (14.78) 0.43 (2.82) 28.70 (1 .81) (8,999.55) 8,859.98 (1,331.40) 1,320.45 39.45 0.70 (100.65) (11,720.65) 14.367.29 108.57 (36.11) 31.85 2,750.95 (119.91) 1,271.49 1,151.58
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editAccess ® Grameen CreditAccess Grameen Limited Regd. & Corporate Office #49, 46'" Cross, 8 th Block, Jayanagar, Bengaluru-560070 Phone: 080-22637300 I Fax: 080-26643433 Email: info@cagrameen.in Website: www.creditaccessgrameen.in CIN: L51216KA1991PLC053425 Statement of unaudited consolidated financial results for the quarter and half year ended September 30, 2026 Notes: 3 The above consolidated financial results of CreditAccess Grameen Limited (the "Holding Company") and its subsidiary (collectively referred to as the "Group") 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 meetings held on October 22, 2026 in accordance with the requirement of Regulation 33 and Regulation 52 read with Regulation 63(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the 'Listing Regulations').The financial results for the quarter and half year ended September 30, 2025 were reviewed and the financial statements for the year ended March 31, 2026 were audited by Walker Chandiok & Co LLP, Chartered Accountants, one of the joint statutory auditors of the Company, along with Varma & Varma, Chartered Accountants, erstwhile joint statutory auditor of the company. The Holding Company is a non-deposit taking Non-Banking Financial Company (NBFC) registered with the Reserve Bank of India (RBI) and has been classified as NBFC-ML (middle layer) by the RBI. These Consolidated financial results include financial results of the following subsidiary. % of shareholding Name of the subsidia.ries and voting power h<> lrl CreditAccess India Foundation• 100% *including bene1lciary shareholding These financial results will be made available on the website of the Company viz.www.creditaccessgrameen.in/investors/financials-and investor-presentations/financial-results and on the website of BSE Limited (www.bseindia.com) and National Stock Exchange of India Limited (www.nseindia.com). 4 The consolidated financial results (the • Statement' or • Results') together with the results for the comparative reporting periods have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards and as prescribed under section 133 of the Companies Act, 2013 ("the Act') read with Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time, the circulars, guidelines and directions issued by the Reserve Bank of India (RBI) and the other accounting principles generally accepted in India and in compliance with the Listing Regulations. The annual consolidated financial statements, used to prepare the financial results, are based on the Division Ill of the notified Schedule Ill of the Act, as amended from time to time, for Non-Banking Financial Companies that are required to comply with Ind AS. 5 The Group operates in a single business segment i.e. lending to borrowers, having similar risks and returns for the purpose of Ind AS 108 on 'Operating Segments'. The Group operates in a single geographical segment i.e. domestic. 6 The Holding Company, during the quarter and half year ended September 30, 2026 has allotted 2,58,646 number (quarter ended September 30 2025 : 1,38,364 number) and 3,22, 148 number (half year ended September 30 2025 : 1,59,002 number) of equity shares each, fully paid up, on exercise of options by employees respectively, in accordance with the Company's Employee Stock Option Schemes. 7 Disclosures in compliance with Regulation 52 (4) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for half year ended September 30, 2026 is attached as Annexure I. 8 Previous year/period figures have been regrouped/rearranged, wherever considered necessary, to conform to the classification/disclosure adopted in the current year/period and such regrouping/ reclassification are not material. For and on behalf of the Board of Directors of CreditAccess Grameen Limited an g irector & Chief Executiv DIN: 09120748 Bengaluru October 22 2026 Our Financial Products c ameenKoota ~~ a Micro Finance c ameenKoota ~~ a Retail Finance
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CreditAccess Grameen Limited CreditAccess ® Regd. & Corporate Office #49, 46 th Cross, 8 th Block,Jayanagar, Bengaluru-560070 Phone:080-22637300 I Fax:080-26643433 Email: info@cagrameen.in Website: www.creditaccessgrameen.in CIN: L51216KA1991PLC053425 Grameen Annexure I Disclosure in compliance with Regulations 52(4) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended, for the half year ended September 2026 Sr.No. Particulars Ratio 1 Debt-Equity Ratio: (I) 2.86 2 Debt service coverage ratio : (Ill) Not Applicable 3 Interest service coverage ratio: (Ill) Not Applicable 4 Outstanding redeemable preference share (quantity) Not Applicable 5 Outstanding redeemable preference share (Rs. in er ) Not Applicable 6 Capital redemption reserve (Rs. in er) Not Applicable 7 Debenture redemption reserve (Rs. in er) Not Applicable 8 Net worth (Rs. in er): (II) 8,797.40 9 Net profit after tax (Rs. in er) 995.00 10 Earnings per equity share (not annualised) (a) Basic (Rs.) 62.07 (b) Diluted (Rs.) 61.79 11 Current ratio: (Ill) Not Applicable 12 Long term debt to working capital: (Ill) Not Applicable 13 Bad debts to account receivable ratio: (Ill) Not Applicable 14 Current liability ratio: (Ill) Not Applicable 15 Total debts to total assets: (IV) 0.73 16 Debtors turnover: (Ill) Not Applicable 17 Inventory turnover: (Ill) Not Applicable 18 Operating margin: (Ill) Not Applicable 19 Net profit margin: (V) 26.98% Notes: (I) Debt-equity ratio= (Debt securities+ Borrowings (other than debt securities)+ Subordinated liabilities)/Networth. (II) Networth is calculated as defined in section 2(57) of Companies Act 2013. (Ill) The Company is registered under the Reserve Bank of India Act, 1934 as Non-Banking Financial Company, hence these ratios are not applicable. (IV) Total debts to total assets = (Debt securities + Borrowings (other than debt securities) + Subordinated liabilities)/total assets. (V) Net profit margin = Net profit after tax/ Total revenue from operations Our Financial Products r::: meenKoota ~~ a. Miera Finance r:::meenKoota ~~ a. Ret il Financ
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SUNDARAM & SRINIVASAN CHARTERED ACCOUNTANTS 23, C.P. Ramaswamy Road Alwarpet, Chennai - 600 018 -0 498 8762 Offices: Chennai - Mumbai - Bangalore - Madurai Telephone 498 8463 To 210 6952 • E-Mail: sundaramandsrinivasan l 948@gmail.com Website: www.sundaramandsrinivasan.com The Board of Directors Credit Access Grameen Limited Independent Auditors' Report on the Statement of Security Cover for Secured Listed Non-Convertible Debt Securities as at September 30, 2026 for submission to Debenture Trustees 1. This report is issued in accordance with the terms of our engagement letter dated July 6, 2026. 2. The accompanying Statement of security cover as at September 30, 2026 (hereinafter referred to as "the Statement") as per regulation 54(2) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the SEBI Regulations") have been prepared by the management of the Company based on the unaudited books of account for the period ended September 30, 2026 and other relevant records and documents maintained by the Company, for onward submission to the Debenture Trustees. We have initialled this Statement for identification purpose only. Management's Responsibility 3. The preparation of the Statement is the responsibility of the Management of the Company including the preparation and the maintenance of proper books of account and such other records as prescribed. This responsibility includes designing, implementing and maintaining internal control relevant to the preparation and presentation of the Statement, and applying appropriate basis of preparation; and making estimates that are reasonable in the circumstances. 4. The Management is also responsible for ensuring the compliance of the SEBI Regulations and any other applicable regulation/law. Auditors' Responsibility 5. Pursuant to the requirement of above mentioned SEBI Regulations, our responsibility is to provide a limited assurance as to whether the particulars contained in the aforesaid Statement are in agreement with the unaudited standalone financial results and other relevant records and documents maintained by the Company for the period ended Sep 30, 2026. 6. We conducted our examination in accordance with the Guidance Note on Reports or Certificates for Special Purposes issued by the Institute of Chartered Accountants of India ("ICAI''). This Guidance Note also requires that we comply with the ethical requirements of the Code of Ethics issued by the ICAI.
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SUNDARAM & SRINIVASAN CHARTERED ACCOUNTANTS Offices: Chennai - Mumbai - Bangalore - Madurai 23, C.P. Ramaswamy Road Alwarpet, Chennai - 600 018 498 8762 Telephone 498 8463 210 6952 E-Mail: sundaramandsrinivasan l 948@gmail.com Website: www .sundaramandsrinivasan.com 7. We have complied with the relevant applicable requirements of the Standard on Quality Control (SQC) 1, Quality Control for Firms that Perform Audit and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements. Conclusion 8. On the basis of our examination of the unaudited standalone financial results and other relevant records and documents for the period ended September 30, 2026 and according to the information and explanations given to us by the management of the Company, nothing has come to our attention that causes us to believe that the particulars furnished by the Company in the said Statement, are not in agreement with the unaudited standalone financial results and other relevant records and documents maintained by the Company for the period ended September 30, 2026. Restriction of Use 9. This report is addressed to and provided to the Board of Directors of the Company solely for the purpose of onward submission to the Debenture Trustees as per the SEBI Regulations and should not be used for any other purpose without our prior written consent. This report relates only to the statement referred above and does not extend to any financial or other information of the Company. Accordingly, we do not accept or assume any liability or any duty of care to any other person to whom this report is shown or into whose hands it may come without our prior consent in writing. Place: Chennai Date: October 22, 2026. for SUNDARAM AND SRINIVASAN Chartered Accountants (Firm's Registration No. 004207S) S Usha Partner Membership No. 211785 UDIN:2621 l 785BILICS9676
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jA5SET5 IPrope<ty, Pl1nt aind Eq..ilpment !Capital Wor1(,-inProgreu I Righ i ()f Use A$.$el;s 'Goodwill I lnta o.grhle Assets I intan.gible Assets under Developml!n t I IMe1tm~ n\$ !Loans•• I le$s: lmp.a1nnent lou a1/owance as per Ind llrwC!f'IIOfM!ls. j Tnide Recciv.abtos !Cuti and Cash (quiYalents Bink 9'il.mces oth~r t.hc1.n Cash and Cash £qulvahmh !oth<« ~ jll'ABIUTIES !Debt .ww, hl'es to which this a,11 ficafl! i!rfaim "'*# Other ddlt .sharing pari~passu Cha rA;e with above dftbt I Other Debt lsubonlin.llt@d debt l11o<,o..i~ !Sank,. I Debt Securitie-s lothe.-," $ IT,-.de and Other p.ayables I Lttase L!a/JlliUe;s I Provisions !Olhe,s lI!!!! ('mler on 8ook Value • CoYer on Marlci,t Value Notes= I Book-Debt.a: te«tva b4e I Foc.ed Deposlt 1,190.82 ~ (22.39)17' 1,168.43 1,0,S.67 Not lo be filled 1,015.67 • Assets co11er is calculatKI or'lly on de-bti fOf which this statm e nt is. being issued. 25,2 64.86 (474.98) 195,72 24,98$.60 SSS,76 j NO 15,353 .71 7,919.23 23)158 ,70 • • Borrowings .are ll'alue d at amonlsed cost and cort~i>onding loan cover again.st the $illd bortow ln:li!~ atC! d~!'rm lned on overall basis considering she stage ofloan .; ,-se t tlie f:lt.r-lod 11md, $includes ~ 212SS.OOOores.of Borrowings. drawn <.!own uat the e nd of'Septe.m ber 2026 or; which $E:Curirv creailon ts under Pf0cress as per the·term s ag reed with lhe lend~s . A lndlc:111tc3 Pro11ii:10n on S:la.ge 1 a ssets carried out under En mclhodology and herw:e not consJdeted under ~ uo'ln L .and 0 , 49.43 80,68 375.68 69.92 2.69 1,925.95 3~1.20 1515.74) 1 '3_79.03 1 076.99 819S.83 ~ 187.a6 l0l .42 79.11. 34.53 596.50 1,1: , l,07S.67c roro 11 llsted on domestic stocl! exchanges. (NSE/SSE), '386.69 cro,e is liste,d on an IFSCe.ict:hange {NSEIX Globilll AcceS1 lfSC Limited (NSf.l~GA))and•"U.99.'07 crore of unli; ted debi: nture1:. 49.43 80.68 37S.68 69.92 2.69 1;132S.95 30,306.88 1,190.82. l,190.Bl (1 ,013.11) 1,37_9,03 19S.72 1,076.99 34 449.86 1,190.82 1,1.90,82 1,661.43 1,075 .67 1,075.67 15,353.71 8,113.30 .!!ill 101.42 79Ll2 ~ 25,530.87 J,075.67 1,075.67 1.11 !!LA
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CreditAccess ® Grameen CreditAccess Grameen limited CreditAccess Grameen Limited Regd. & Corporate Office #49, 46" Cross, 8'• Block, Jayanagar, Bengaluru-560070 Phone: 080-22637300 I Fax: 080-26643433 Email: info@cagrameen.in Website: www.creditaccessgrameen.in CIN:L51216KA1991PLC053425 Statement indicating utilisation and deviation/variation in use of proceeds of issue of listed Non-Convertible Securities for the quarter ended September 30, 2026 Regulation 52(7/ and 52(7A) of SEBI (Listing Obligations and Disclosure Requirements/ Regula/Ions, 2015 and SEBI Master Circular dated July 11. 2025 A. Statement of utilization of issu_e_proceeds CreditAccess Grameen limited INE741K07603 CreditAccess Grameen limited INE741K07611 CreditAccess Grameen limited INE741K07629 CreditAccess Grameen limited INE741K07637 Total _J_ -- B. Statement of deviation/variation in use of Issue proceeds Report filed for quarter ended: September 30, 2026 Particulars Name of the listed entity Mode of Fund Raising Type of instrument Date of raising funds Amount raised (fin crores) Report filed for quarter ended Is there a deviation/variation in use of funds raised? Private Placement Private Placement Private Placement Private Placement Type of Date of Fund Instrument Raising Debentures June 12, 2026 Debentures June 24. 2026 Debentures Sept 02. 2026 Debentures Sept 02, 2026 --- INE741K07603 +- I _I June 12, 2026 I 100 I I Whether any approval is required to vary the objects of the issue stated in the prospectu s/offer ' doc ument? If yes, details of the approval so required Date of approval Explanation for the deviation/variation I Comments of the audit committee after review I Comments of the auditors, if any Original Object Original Allocation Funds Utilised (f (f Cr) Cr) On-lending & General corporate purposes NA 100 NA 100 On-lending & General corporate purposes NA 325 NA 325 Onward lending NA 100 NA 100 Onward lending NA 200 NA 200 -- -- -� -+-- Total 725 725 tt:t11f1ffl - -- 100 100 325 325 100 100 200 200 725 725 --- INE741 K07611 INE741K07629 CreditAccess Grameen limited Private Placement Non-convertible Securities (Debentures) I June 24, 2026 I September 02, 2026 I I 325 I 100 I September 30. 2026 No NA NA NA NA NA NA Amount of deviation/ variation for the quarter (in Rs. crore and In%) NA NA NA NA . . . . No No No No INE741K07637 September 02, 2026 200 -- -- Note: 'Deviation' means (a) deviation in the objects/purposes for which funds have been raised, or (b) deviation in the amount of funds actually utilized as against what was originally disclosed. Name of signatory: Nilesh Shrikrishna Dalvi Designation: Chief Financ ial Officer Date: October 22, 2026 Our Financial Products C:meenKoota �� a Micro Finance t::::'meenKoota � 1 a Retail Finance -