Interim report
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Go Digit General Insurance Limited | Registered Office: 1 to 6 Floors, Ananta One (AR One), Pride Hotel Lane, Narveer Tanaji Wadi, City Survey No. 1579, Shivajinagar Pune - 411005 Maharashtra | CIN: L66010PN2016PLC167410 | IRDAI Reg. No: 158 Website www.godigit.com Email Id: hello@godigit.com Toll free 1800-258-5956 Date: 5th November 2026 To, BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400 001 BSE Scrip Code: 544179 To, National Stock Exchange of India Limited Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra (East), Mumbai – 400 051 NSE Symbol: GODIGIT Subject: Outcome of Board Meeting held on Thursday, 5th November 2026 pursuant to Regulations 30 and 33 and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”) Dear Sir/Madam, Pursuant to Regulations 30 and 33 read with Schedule III and other applicable provisions of the SEBI Listing Regulations, we hereby inform you that the Board of Directors of the Company at its meeting held today i.e., 5th November 2026, based on the recommendation of the Audit Committee has, inter alia, approved the unaudited financial results of the Company for the quarter and half-year ended 30th September 2026 and taken on record the Limited Review Report issued by the Joint Statutory Auditors of the Company, PKF Sridhar & Santhanam LLP, Chartered Accountants and Kirtane & Pandit LLP, Chartered Accountants on the unaudited financial results of the Company for the said period. We would further like to inform you that pursuant to the IRDAI (Actuarial, Finance and Investment Functions of Insurers) Regulations, 2024, as amended vide the IRDAI (Actuarial, Finance and Investment Functions of Insurers) (Amendment) Regulations, 2026 , the Company had obtained forbearance from IRDAI, for FY 2026-27, for adoption of Indian Accounting Standards (“Ind AS”) methodology for reporting of financial statements. However, the Company has voluntarily surrendered the forbearance and has adopted the methodology of reporting of financial statements as per Ind AS, with the transition date being 1st April 2025, and accordingly, the unaudited financial results for the quarter and half-year ended 30th September 2026 are being submitted as per Ind AS. In this regard, please find enclosed herewith the following: 1. Unaudited financial results of the Company for the quarter and half-year ended 30th September 2026, including notes and reconciliation statements. 2. Limited Review Report issued by the Joint Statutory Auditors of the Company, PKF Sridhar & Santhanam LLP, Chartered Accountants and Kirtane & Pandit LLP, Chartered Accountants on the Unaudited Financial Results of the Company for the said period. The meeting of the Board of Directors commenced at 3:12 p.m. and concluded at 3:58 p.m. The above information will be made available on the website of the Company at https://www.godigit.com/investor-relations.
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Go Digit General Insurance Limited | Registered Office: 1 to 6 Floors, Ananta One (AR One), Pride Hotel Lane, Narveer Tanaji Wadi, City Survey No. 1579, Shivajinagar Pune - 411005 Maharashtra | CIN: L66010PN2016PLC167410 | IRDAI Reg. No: 158 Website www.godigit.com Email Id: hello@godigit.com Toll free 1800-258-5956 We request you to kindly take the above intimation on record. Thanking you, Yours sincerely, For Go Digit General Insurance Limited Tejas Saraf Company Secretary & Compliance Officer Enclosed: As Above
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Kirtane & Pandit LLP Chartered Accountants Fifth Floor, Gopal House Opp. Harshal Hall, Above HDFC Ltd. Karve Road, Pune 411038, Maharashtra, India PKF Sridhar & Santhanam LLP Chartered Accountants T8 & T9, Third Floor, Gem Plaza, 66, Infantry Road, Bangalore 560001, Karnataka, India Independent Auditor's Review Report on Quarterly and Six months ended September 30, 2026 Ind AS Financial Results of the Go Digit General Insurance Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with IRDAI Circular reference IRDAI/F&I/CIR/MISC/92/7/2026 dated 8 July 2026 To The Board of Directors, Go Digit General Insurance Limited Introduction We have reviewed the accompanying Statement of Unaudited Ind AS Financial Results of Go Digit General Insurance Limited (the “Company”) for the quarter ended 30 September 2026 and Six months ended financial results for the period 01 April 2026 to 30 September 2026 as attached herewith (the “Statement”), being submitted by the Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (“SEBI”) (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended including relevant circulars issued by the SEBI from time to time (“SEBI Listing Regulations”) and Insurance Regulatory and Development Authority (‘IRDAI” or “Authority”). This Statement is the responsibility of the Company’s management and have been approved by the Board of Directors on 05 November 2026. Our responsibility is to issue a report on the Statement based on our review. Scope of Review 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 (“ICAI”). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of Company 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. Conclusion Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statements prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, the relevant provisions of the Insurance Act, 1938 (the "Insurance Act"), the ^OAL^^
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Kirtane & Pandit LLP PKF Sridhar & Santhanam LLP Chartered Accountants Chartered Accountants Insurance Regulatory and Development Authority Act, 1999 (the "IRDAAct") and IRDAI (Actuarial, Finance and Investment Functions of Insurers) Regulations 2024; orders / directions /circulars issued by the Insurance Regulatory and Development Authority of India ("IRDAI"/"the Authority") as amended from time to time, to the extent applicable and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains material misstatement. For Kirtane & Pandit LLP Chartered Accountants ICAI Firm Registration No: 105215W / W100057 k 1 §( FRN * 105215W/ ★ UA WW0057 Jgl Suhrud Lele Partner Membership No. 121162 UDIN: Place: Bengaluru, India Date: 05 November 2026 For PKF Sridhar & Santhanam LLP Chartered Accountants ICAI Firm Registration No: 003990S / S200018 Seethalakshmi M — Partner Membership No. 208545 UDIN: Place: Bengaluru, India Date: 05 November 2026
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Go Digit General Insurance Limited Registration No. and Date of Registration with the IRDAI: 158 / 20.09.2017 Registered Office Address - 1 to 6 floors. Ananta One (AR One), Pride Hotel Lane. Narveer Tanaji Wadi, City Survey No.1579. Shivaji Nagar, Pune-411005 GIN: L66010PN2016PLC167410 Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements ) Regulations, 2015 read with IRDAI Circular reference IRDAI/F&I/CIR/MISC/92/7/2026 dated 8th July, 2026 Annexure-I Statement of Unaudited Results for the Quarter and Six Months Ended September 30, 2026 (Rs. in lakhs) SI. No. Particulars 3 months ended Preceding 3 months ended Corresponding 3 months ended in the previous year Year to date for current period ended Year to date for the previous year ended Previous year ended September 30, 2026 June 30, 2026 September 30, 2025 September 30, 2026 September 30, 2025 March 31, 2026 Unaudited Unaudited Unaudited Unaudited Unaudited Unaudited 1 Insurance Revenue (i) Contracts not measured under the PAA - - - - - - (ii) Contracts measured under the PAA 2,72,049 2,66,560 2,67,485 5,38,609 5,15,238 10,98,771 Total Insurance Revenue 2,72,049 2,66,560 2,67,485 5,38,609 5,15,238 10,98,771 2 Insurance Service Expenses (i) Incurred Claims (1,96,803) (1,84,784) (1,80,296) (3,81,587) (3,59,912) (7,48,750) (ii) Losses and reversals on onerous contracts 120 (8,957) 79 (8,837) 3,113 6,347 (iii) Adjustments to liabilities for incurred claims 26,919 35,636 51,353 62,555 82,807 98,837 (iv) Employee benefit expenses (9,548) (9,910) (9,150) (19,458) (18,144) (36,828) (v) Commission (78,188) (78,942) (80,310) (1,57,130) (1,56,479) (3,30,495) (vi) Other expenses (9,452) (7,833) (9,292) (17,285) (16,363) (34,793) Adjustment for insurance acquisition cash flow amortisation 6,179 8,527 14,531 14,706 32,938 70,759 Other Adjustments - - - - - - Total Insurance Service Expenses (2,60,773) (2,46,263) (2,13,085) (5,07,036) (4,32,040) (9,74,923) 3 Net expenses/income from reinsurance contracts (i) Contracts not measured under the PAA - - - - - - (ii) Contracts measured under the PAA. (6,972) (8,894) (38,202) (15,866) (54,615) (80,386) Total Net expenses/income from reinsurance contracts (6,972) (8,894) (38,202) (15,866) (54,615) (80,386) 4 Insurance Service Result (Total of 1 to 3) 4,304 11,403 16,198 15,707 28,583 43,462 5 Investment Income (i) Investment revenue on financial assets not measured at FVTPL 42,299 39,781 36,808 82,080 72,961 1,50,335 (ii) Other Investment revenue (5,455) 20,773 (6,248) 15,318 6,980 (11,378) (iii) Impairment loss on financial assets (4) 93 (9) 89 (122) (140) Total Investment Income 36,840 60,647 30,551 97,487 79,819 1,38,817 _6_ Insurance Finance IncomeZ(Expenses) (i) Finance income/ expenses from insurance contracts (net) (20,598) (20,013) (18,437) (40,611) (35,282) (72,173) (ii) Finance income/ expenses from reinsurance contracts (net) 3,452 3,212 3,204 6,664 6,093 11,935 Total Insurance Finance IncomeZ(Expenses) (17,146) (16,801) (15,233) (33,947) (29,189) (60,238) _7_ Movement in investment contract liabilities - - - - - - 8 Net Finance Result (Total of 5 to 7) 19,694 43,846 15,318 63,540 50,630 78,579 9 Other RevenueZ(expenses) (net) (i) Revenue from investment management services - - - - - - (ii) Other income 306 194 156 500 362 781 (iii) Other expenses (3,953) (3,501) (2,704) (7,454) (4,950) (14,653) (iv) Other finance costs (1,333) (1,346) (1,338) (2,679) (2,703) (5,377) Total Other RevenueZ(expenses) (net) (4,980) (4,653) (3,886) (9,633) (7,291) (19,249) 10 Profit Z(Loss) before Exceptional Items (Total of 4,8,9) 19,018 50,596 27,630 69,614 71,922 1,02,792 11 Exceptional Items - - - - - 12 Profit Z (Loss) before tax (Total of 10 and 11) 19,018 50,596 27,630 69,614 71,922 1,02,792 (i) Current tax (Refer Note 9) (393) (2,872) (1,909) (3,265) (4,142) (8,910) (ii) Deferred tax (4,386) (9,863) (5,042) (14,249) (13,957) (16,957) 13 Profit/ (Loss) from continuing operations 14,239 37,861 20,679 52,100 53,823 76,925 14 Profit/ (Loss) from discontinued operations - - - - - - 15 Tax expense of discontinued operations - - - - - - 16 Profit / (Loss) from discontinued operations (after tax) (14-15) - 17 Profit/(loss) for the period(Total of 13 and 16) 14,239 37,861 20,679 52,100 53,823 76,925 18 Other Comprehensive Income A (i) Items that will not be reclassified to profit or loss -Remeasurement of defined benefit plans 26 (135) (349) (109) (185) 727 (ii) Income tax relating to items that will not be reclassified to profit or loss (7) 34 88 27 47 (183) Sub-total 19 (101) (261) (82) (138) 544 B (i) Items that will be reclassified to profit or loss (specify items and amounts) -Net change in fair value reserve during the period for bonds at fair value through other comprehensive income (40,618) 35,458 (11,115) (5,160) 1,036 (49,272) -Insurance Finance lncome/(Expenses) 14,183 (10,567) 5,708 3,616 (4,664) 9,997 (ii) Income tax relating to items that will be reclassified to profit or loss 6,651 (6,263) 1,361 388 913 9,882 Sub-total (19,784) 18,628 (4,046) (1,156) (2,715) (29,393) Total Other Comprehensive Income (A+B) (19,765) 18,527 (4,307) (1,238) (2,853) (28,849) 19 Total Comprehensive Income (17+18) (5,526) 56,388 16,372 50,862 50,970 48,076 20 Transfer of profit a) Transferred to Retained Earning 14,239 37,861 20,679 52,100 53,823 76,925 b) Non-distributable Retained Earning - - - - - -
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Go Digit General Insurance Limited Registration No. and Date of Registration with the IRDAI: 158 / 20.09.2017 Registered Office Address - 1 to 6 floors. Ananta One (AR One). Pride Hotel Lane, Narveer Tanaji Wadi, City Survey No. 1579, Shivaji Nagar, Pune-411005 ON: L66010PN2016PLC167410 Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements ) Regulations, 2015 read with IRDAI Circular reference IRDAI/F&I/CIR/MISC/92/7/2026 dated 8th July, 2026 Annexure-I Statement of Unaudited Results for the Quarter and Six Months Ended September 30, 2026 (Rs. in lakhs) SI. No. Particulars 3 months ended Preceding 3 months ended Corresponding 3 months ended in the previous year Year to date for current period ended Year to date for the previous year ended Previous year ended September 30, 2026 June 30, 2026 September 30, 2025 September 30, 2026 September 30, 2025 March 31,2026 Unaudited Unaudited Unaudited Unaudited Unaudited Unaudited 21 Total Assets (i)lnvestments a) Policyholder 20,39,068 19,59,073 17,83,136 20,39,068 17,83,136 18,91,573 b) Shareholder 4,76,157 4,89,765 4,37,145 4,76,157 4,37,145 4,50,274 (ii)lnsurance Contract Assets - - - - - (iii) Reinsurance Contract Assets 3,01,100 2,92,910 2,70,748 3,01,100 2,70,748 2,71,693 (iv) All Other Assets 1,48,766 1,74,523 1,61,146 1,48,766 1,61,146 1,60,889 Total Assets 29,65,091 29,16,271 26,52,175 29,65,091 26,52,175 27,74,429 22 Total Liabilities (i) Investment Contract Liabilities - - - - - - (ii) Insurance Contract liabilities 17,86,033 17,45,489 15,84,548 17,86,033 15,84,548 16,64,593 (iii) Reinsurance Contract liabilities - - - - - - (iv) All Other Liabilites 3,65,319 3,52,531 3,05,640 3,65,319 3,05,640 3,48,841 Total Liabilities 21,51,352 20,98,020 18,90,188 21,51,352 18,90,188 20,13,434 23 Equity (i) Equity 92,515 92,460 92,335 92,515 92,335 92,450 (ii) Other Equity 7,21,224 7,25,791 6,69,652 7,21,224 6,69,652 6,68,545 Total Equity 8,13,739 8,18,251 7,61,987 8,13,739 7,61,987 7,60,995 24 Earnings per Equity Share (for continuing operations) (1) Basic 1.54 4.10 2.24 5.63 5.83 8.33 (2) Diluted 1.53 4.08 2.23 5.61 5.80 8.30 25 Earnings per Equity Share (for discontinued operations) (1) Basic - - - - - - (2) Diluted - - - - - - 26 Earnings per Equity Share for profit/(loss) of the period (for discontinued and continuing operations) (1) Basic 1.54 4.10 2.24 5.63 5.83 8.33 (2) Diluted 1.53 4.08 2.23 5.61 5.80 8.30 Analytical Ratios (i) CSM to PVFCF Ratio NA NA NA NA NA NA (ii) New Business CSM Margin NA NA NA NA NA NA (iii) CSM Run-Off / Release Ratio (Profit Recognition) NA NA NA NA NA NA (iv) CSM Replenishment ratio NA NA NA NA NA NA (v) Insurance Service Margin 4.1% 7.6% 20.3% 5.9% 16.1% 11.3% (vi) Insurance Finance Margin -7.6% -7.5% -6.9% -7.5% -6.8% -6.6% (vii) Net Insurance Margin 8.8% 20.7% 11.8% 14.7% 15.4% 11.1% (viii) Claims Ratio 62.4% 59.3% 48.2% 60.9% 53.2% 58.6% (ix) Expense Ratio 33.5% 33.1% 31.5% 33.3% 30.7% 30.2% (x) Combined Operating Ratio (CoR) 95.9% 92.4% 79.7% 94.1% 83.9% 88.7% (xi) Solvency Ratio (As per IGAAP) 2.40 2.43 2.26 2.40 2.26 2.42 (xii) Persistency Ratio NA NA NA NA NA NA (xiii) Return on Equity (RoE) 1.7% 4.8% 2.7% 6.6% 7.3% 10.5% (xiv) Return on Equity + CSM (RoE+CSM) 1.7% 4.8% 2.7% 6.6% 7.3% 10.5% (xv) Comprehensive Equity per Share 87.96 88.50 82.52 87.96 82.52 82.31 (xvi) Onerosity Ratio 5.8% 5.8% 5.0% 5.8% 5.0% 4.4% (xvii) Gross Written Premium (GWP) 2,57,145 2,73,086 2,66,745 5,30,231 5,64,925 11,29,409 (xviii) Expected Credit Loss Ratio 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% (xix) Percentage of shares held by Government of India (in case of public sector Insurers NA NA NA NA NA NA
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Go Digit General Insurance Limited Registration No. and Date of Registration with the IRDAI: 158 / 20.09.2017 Registered Office Address - 1 to 6 floors. Ananta One (AR One), Pride Hotel Lane, Narveer Tanaji Wadi. City Survey No. 1579. Shivaji Nagar. Pune-411005 CIN- L66010PN2016PLC167410 Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Retirements ) Regulars, 20f5 read with iRDA, Circuiar reference IRDAUF&IICIR/MISC/92I7/2026 dated Sth duly, 2026 Annexure-ll Reporting of Segment wise Revenue, Results and Capital Employed for the Quarter and Six Months Ended September 30, 2026 ______ (Rs. in lakhs) SI. 3 months ended Preceding 3 months ended Corresponding 3 ^ months ended in the previous year 'ear to date for current period ended Sfiptcmbsr 30, 2026 Year to date for the previous year ended September 30, 2025 Previous year ended March 31, 2026 No. September 30, 2026 Unaudited June 30, 2026__ _____ Unaudited_______ September 30, 2025 _____ Unaudited____________ Unaudited_______ Unaudited_______Unaudited______ 'otal Segment Income (Revenue): ---------------------------------------- 1,07,732 27 581 45,475 ~ 52,082 " 1 1 c nsurance Revenue----------------------------------------------------- ------------------- ncome from Investments--------------------------------------------------------------- Other Income -------------------— ______________21,491 4,310 17 23,984 __ _______________ 4,059 12 2,982 ~ 7 8,369 _ 29 _________ 6,364 16 12,871 1 ( B) Marine:--------------------------------------------------------- ---------------------------- nsurance Revenue------------------------------------------------------------------------ ncome from Investments___________________________ _ _________ Other Income __________ ____________________—------------------- ________________1,840 ______________ 187 _______________ 2,291 _________________ 177 T 1,807 __________ 150 _______________ 4,131 364 3,789 294 ~ 8,050 — 2 Miscellaneous ______________ ____________ —------------------------- C) Motor OP: ------------------------------------------------------------------------ nsurance Revenue__________ _______________________________— ncome from Investments__________ _______ ______ ____________L 64,064 ~ _______________ 2,721 — 64,163 ~ 2,628 ___________ 8 57,504 ~ ________________2,789 ___________ 6 1,28,227 ~ 5,349 19 _ 1,13,577 ~ ________________5,379 ~ __________________ 14’ 2,36,88? 11,773 34 Other Income_____________________________—--------------------- D) Motor TP:________________ ______________ _ —----------------------- nsurance Revenue----------------------------------------------------------------------- ncome from Investments___________________________ ______ ____ 1,06,605' _______________24,070 ~ 1,05,466 ~ 22,700 ___________________69 _ 98,469' ___________ 20,507 48 _ 2,12,07?' __ ____________46,770 _________________ 165 1,92,197 ~ _________ 40,324' _______ __________ 102' 3,95,993 84,733 246 Other Income_________________________________________ —--------- (E) Health: ______________ _________________ __________ nsurance Revenue___________________ _______________________ ncome from Investments_____________________________________ 39,308 ________________2,526 38,206' __ _____________ 2,166 ______________ 7 49,320' ________________2,272' ____________________5. 77,514' _____________4,692 17 90,580' 4,473 1,82,11? ________________8,504 ______________ 25 Other Income________ ____________ _________—-------------------------- (F) Personal Accident:________________ ________________________ Insurance Revenue_______________________________________— Income from Investments_____________________________________ 14,529 1,183 - 14,222' 1,107 3, 9,391 ______________ 932 2 28,75? ________________ 2,290 ____________________ 8 19,610 ________________ 1,865 5 38,928 ________________ 3,507 ___________________ 10 1 Other Income__________________________________________ _____ (G) Travel:_________________ _________________ _______________ Insurance Revenue_________ ________________________________ 991 1,182 ________ ___________30 1,003 16 2,173 __________ 60 2,006 ___________________ 29 4,286 ___________________ 76 Income from Investments____________________ ________________ - Other Income_______________ ________________ ________________ (H) Engineering:____________ __________________________ _____ Insurance Revenue_________ __________________________ _____ Income from Investments ------------------------------------------------— 5,663 __________________622 5,872 551 ____________________ 2 5,213 521 11,535 _________________1,173 4 9,822 1,004 3 19,640 _________________1,952 ____________________ 6 Other Income______________ _________________ —-----------------— (1) Aviation:________________________________________ ____— Insurance Revenue_________________________________________ _ 22 52 ~9 ____64 629 41 ____ _______________31 _________________ 116 1,229 87 1,869~ ______________ 175 Income from Investments________ ____________________________ - - Other Income__________________ — (J) Public/ Product Liability:_________________ ___________ Insurance Revenue ------------ — Income from Investments________________________________________ — 13 2T 48 34 __________________102 88 __________________ 270 185 __________________ 552 _52 ________________50 1 2 Other Income---------------_------------- ---------------------------------------------- (K) Workmen Compensation:_______________ __________ Insurance Revenue_____________________ _____________________ Income from Investments__________ _______________ __________ 2,230 160 1,994 169 ___________ 4,512 _________________3,914.______________ 8,072 2,282 148 308 i ___________________304 1 .597 _____________________2 Other Income____________ _ _________—------------------------------- (L) Crop Insurance:__________________________________ —---------- Insurance Revenue___________________ _—--------------------------------- Income from Investments _______ _________ __________________— 1 i 573 :__________________505 ( 5,599 i_________573 ; 1 ( __________ 7,843 I ______________ 10,179>_______________ 61,730 7,27C ____________ 802 • ______________1,307 ____________ 1,08Cj________________ 2,242 Other Income_________________ _ _______________________— (M) Other Mise:________ ____________ ________ ____________ — 7,971 8,341 “ 8,9277 16,31€7 16,165j 33,294 I 3 329Insurance Revenue ___________________ ____________ — Income from Investments____________________________________ 1,07C— -)992i ___________865j________________ 2,06€ i* J 1,68' 3 :3_____________________8 Other Income____________________________________—---------------- Total Segment Insurance Service Result:___________________ 5 1,07,732(A) Fire:___________________________________________ ________ — Insurance Revenue___________________ _ ____________________ _ Insurance Service Expenses________________ ________________ _ f 23,98^ )______________(16,368 )_______________ (3,712 i 27,58' ) 7,1? __________ (28,809 [ “ 45,47' i__________ (29,201 )_____________ (12,973 5 52,08: 21.49' '______________(12,833 '____________ (9,261 1,84( ’_______________(1,994 ___________ 20: )_____________ (7,925 ) __________(34,374 5_____________ (54,321) ]_____________ (38,547) Net (expenses)Zincome from reinsurance contracts____________ _ (B) Marine:_______________________ __________ —---------------------- Insurance Revenue_______________ _______________ __________ Insurance Service Expenses -------------------------------—— Net (expenses)/income from reinsurance contracts---------------------- Miscellaneous______________________________ —---------------------- j 2,29; )_______________(1,658 3(238 r 1,86 )___________ (2,015 ___________24( 4,13 )__________ (3,652 3__________________(35 1 3,76 3_______________ (3,606 i) (817 9 8,050 i)_______________(5,918) 3_______________(2,072) 7 2,36,88? >)____________(3,11,154) 3) (79) 2 (C) Motor OP:__________________________ —---------------------------— Insurance Revenue________ _________________________________ Insurance Service Expenses--------------- ----------------- ----------------_— 64,06- ____________ (83,104 2,06- 1,06,60 ______________(89,802 2_________________(662 4 64,16: .)______________(79,791 4__________________ 31' 3 57,56 ) (72, Til 9 ___________14 4 1,28,22 I)____________ (1,62,895 5______________ 2,38 7 1,13,57 >)_____________(1,38,73€ 3________________(10€ Net (expenses)Zincome from reinsurance contracts____________ _ (0) Motor TP: ______________ _________—-------------- Insurance Revenue___________________ ____________ _________ Insurance Service Expenses-------------------------------------------------------. Net (expenses)Zincome from reinsurance contracts__________ 5 1,05,46 !)_____________ (85,052 q(2,662 6 98,46 >)_____________ (73,612 1)_______________ 9 2,12,07 ))____________ (1,74,85^ I)__________ (3,32' 7 1,92,19 1) __________ (1,55,901 _______________(5,631 7 3,95,993 3)____________(3,03,973) )) (8,572) (E) Health:____________ ________ __________ —--------------------------- 39,30 ______________(40,03€ (54; 8 38,206 49,325 77/514 90,58I0 1,82,111 Insurance Revenue__________ ____________ _________— Insurance Service Expenses --------------------------------------------------- Net (expenses)Zincome from reinsurance contracts_______ _ — j) ________(37,88; )) (64€ ______________(50,04€ 5) 55 5)____________(77.91' ,8 d.181 7) ________ (90,071 3)1 3)____________(1,81,536) 7] (1,058)
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Go Digit General Insurance Limited Registration No. and Date of Registration with the IRDAI: 158 / 20.09.2017 Registered Office Address - 1 to 6 floors, Ananta One (AR One), Pride Hotel Lane, Narveer Tanaji Wadi, City Survey No. 1579, Shivaji Nagar, Pune-411005 CIN: L66010PN2016PLC167410 Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements ) Regulations, 2015 read with IRDAI Circular reference IRDAI/F&I/CIR/MISC/92/7/2026 dated 8th July, 2026 Annexure-ll Reporting of Segment wise Revenue, Results and Capital Employed for the Quarter and Six Months Ended September 30, 2026 __________________________________________________________________ (Rs. in lakhs) SI. No. Particulars 3 months ended Preceding 3 months ended Corresponding 3 months ended in the previous year Year to date for current period ended Year to date for the previous year ended Previous year ended September 30, 2026 June 30, 2026 September 30, 2025 September 30, 2026 September 30, 2025 March 31, 2026 Unaudited Unaudited Unaudited Unaudited Unaudited Unaudited 2 (F) Personal Accident: Insurance Revenue 14,529 14,222 9,391 28,751 19,610 38,928 Insurance Service Expenses (13,024) (12,573) (9,534) (25,597) (14,296) (28,096) Net (expenses)/income from reinsurance contracts (665) 1,454 1,544 789 (1,418) (4,786) (G) Travel: Insurance Revenue 991 1,182 1,003 2,173 2,006 4,286 Insurance Service Expenses (710) (1,286) (1,001) (1,996) (1,987) (4,226) Net (expenses)/income from reinsurance contracts (23) 58 (17) 35 (36) (94) (H) Engineering: Insurance Revenue 5,663 5,872 5,213 11,535 9,822 19,640 Insurance Service Expenses (4,047) (3,630) (3,350) (7,677) (6,743) (6,763) Net (expenses)/income from reinsurance contracts (1,061) (1,830) (1,471) (2,891) (2,611) (10,857) (I) Aviation: Insurance Revenue 22 9 629 31 1,229 1,869 Insurance Service Expenses 22 37 (476) 59 (1,374) (2,860) Net (expensesyincome from reinsurance contracts 6 12 (76) 18 22 290 (J) Public/ Product Liability: Insurance Revenue 13 21 48 34 88 185 Insurance Service Expenses 79 5,249 4,272 5,328 3,880 3,754 Net (expenses)Zincome from reinsurance contracts (14) (4,106) (2,945) (4,120) (2,037) (2,314) (K) Workmen Compensation: Insurance Revenue 2,282 2,230 1,994 4,512 3,914 8,072 Insurance Service Expenses (826) (2,077) (2,921) (2,903) (4,569) (7,238) Net (expenses)Zincome from reinsurance contracts 27 49 (12) 76 (12) (54) (L) Crop Insurance: Insurance Revenue 7,270 573 5,599 7,843 10,179 61,730 Insurance Service Expenses (9,229) 521 (4,695) (8,708) (8,887) (57,940) Net (expensesyincome from reinsurance contracts 2,114 (3) 149 2,111 148 85 (M) Other Mise: Insurance Revenue 7,972 8,340 8,928 16,312 16,165 33,294 Insurance Service Expenses (5,275) (11,748) (4,697) (17,023) (1,823) (14,652) Net (expensesyincome from reinsurance contracts 842 2,412 (4,003) 3,254 (7,734) (12,328) 3 Total Segment Insurance Finance Result: (A) Fire (521) (447) (271) (968) (1,348) (1,973) (B) Marine (11) (10) (11) (21) 842 817 Miscellaneous (C) Motor OD (467) (386) (335) (853) (580) (1,332) (D) Motor TP (14,293) (14,027) (12,831) (28,320) (24,435) (50,675) (E) Health (559) (756) (697) (1,315) (1,452) (2,924) (F) Personal Accident (475) (337) (283) (812) (460) (987) (G) Travel (17) (13) (7) (30) (13) (42) (H) Engineering (76) (66) (59) (142) (121) (254) (I) Aviation (13) (21) (8) (34) (15) (46) (J) Public/ Product Liability (2) (3) (39) (5) (102) (152) (K) Workmen Compensation (94) (87) (73) (181) (140) (313) (L) Crop Insurance (435) (470) (402) (905) (824) (1,458) (M) Other Mise (183) (178) (217) (361) (541) (899) 4 Total Segment Profit/Loss: (A) Fire 3,141 7,462 8,551 10,603 14,702 25,579 (B) Marine 216 553 170 769 488 1,369 Miscellaneous (C) Motor OD (15,755) (13,925) (12,997) (29,680) (22,078) (67,117) (D) Motor TP 24,505 25,247 28,109 49,752 45,015 1,13,355 (E) Health 640 1,029 1,346 1,669 3,422 4,884 (F) Personal Accident 1,102 3,447 1,559 4,549 4,519 7,071 (G) Travel 266 (35) (12) 231 (10) (26) (H) Engineering 1,091 889 844 1,980 1,334 3,683 (I) Aviation 89 100 110 189 (51) (573) (J) Public/ Product Liability 127 1,211 1,429 1,338 2,096 2,019 (K) Workmen Compensation 1,526 263 (855) 1,789 (522) 1,026 (L) Crop Insurance 516 1,120 1,217 1,636 1,681 4,633 (M) Other Mise 4,406 (195) 858 4,211 7,718 8,689 5 Total Segment Insurance Assets/ Liabilities: (A) Fire 2,09,517 2,07,057 1,62,505 2,09,517 1,62,505 1,63,101 (B) Marine 9,775 9,712 8,237 9,775 8,237 6,487 Miscellaneous (C) Motor OD 1,24,109 1,25,771 1,34,868 1,24,109 1,34,868 1,56,741 (D) Motor TP 11,38,836 11,26,693 10,10,571 11,38,836 10,10,571 10,90,299 (E) Health 1,10,187 98,204 1,10,600 1,10,187 1,10,600 98,060 (F) Personal Accident 61,300 60,306 47,087 61,300 47,087 40,935 (G) Travel 1,618 1,630 865 1,618 865 1,274 (H) Engineering 30,932 28,880 26,491 30,932 26,491 24,690 (I) Aviation 2,086 2,740 1,830 2,086 1,830 1,823 (J) Public/ Product Liability (262) (179) 4,757 (262) 4,757 4,980 (K) Workmen Compensation 7,192 8,142 8,366 7,192 8,366 8,021 (L) Crop Insurance 36,294 23,410 26,919 36,294 26,919 28,399 (M) Other Mise 54,449 53,123 41,452 54,449 41,452 39,783
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Note Segments disclosed under this annexure are as per Regulation 12 of Schedule IIA of Insurance Regulatory and Development Authority of India (Actuarial, Finance and Investment Functions of Insurers) Regulations, Go Digit General Insurance Limited Registration No. and Date of Registration with the IRDAI: 158 / 20.09.2017 Registered Office Address - 1 to 6 floors. Ananta One (AR One), Pride Hotel Lane. Narveer Tanaji Wadi, City Survey No. 1579, Shivaji Nagar, Pune-411005 CIN: L66010PN2016PLC167410 Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements ) Regulations, 2015 read with IRDAI Circular reference IRDAI/F&I/CIR/MISC/92/7/2026 dated 8th July, 2026 Annexure-ll Reporting of Segment wise Revenue, Results and Capital Employed for the Quarter and Six Months Ended September 30, 2026 ______________________________________ ______ (Rs. in lakhs) SI. No. Particulars 3 months ended Preceding 3 months ended Corresponding 3 months ended in the previous year Year to date for current period ended Year to date for the previous year ended Previous year ended September 30, 2026 June 30, 2026 September 30, 2025 September 30, 2026 September 30, 2025 March 31, 2026 Unaudited Unaudited Unaudited Unaudited Unaudited Unaudited 6 Total Segment Reinsurance Assets/ Liabilities: (A) Fire 1,47,392 1,47,640 1,31,714 1,47,392 1,31,714 1,31,080 (B) Marine 7,641 7,594 7,176 7,641 7,176 5,554 Miscellaneous (C) Motor OD 8,895 8,681 5,442 8,895 5,442 9,813 (D) Motor TP 50,058 48,359 35,953 50,058 35,953 47,255 (E) Health 6,897 9,723 15,705 6,897 15,705 13,550 (F) Personal Accident 13,933 15,648 20,699 13,933 20,699 15,282 (G) Travel 562 486 14 562 14 251 (H) Engineering 24,581 22,478 21,501 24,581 21,501 19,315 (I) Aviation 189 345 580 189 580 555 (J) Public/ Product Liability (378) (370) 3,876 (378) 3,876 3,731 (K) Workmen Compensation 744 531 250 744 250 257 (L) Crop Insurance 5,932 200 255 5,932 255 200 (M) Other Mise 34,654 31,595 27,583 34,654 27,583 24,850
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Notes forming part of financial results 1 The enclosed financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on November 5, 2026. 2 The Joint statutory auditors have conducted a limited review of the above financial results for the quarter and six months ended September 30, 2026. 3 During the 6 months ended September 30, 2026, the Company allotted 6,47,551 equity shares of face value of ?10 each pursuant to the exercise of employee stock options. During the 6 months ended September 30, 2025, the Company allotted 3,22,186 equity shares. During the quarter and year ended March 31, 2026, the Company allotted 2,11,882 and 14,73,097 equity shares, respectively, pursuant to the exercise of employee stock options. 4 The Insurance Contract Liabilities (Liability for Remaining Coverage and Liability for Incurred Claims) and Reinsurance Contract Assets (Assets for Remaining Coverage and Assets for Incurred Claims) relevant to these Unaudited Financial Results, including the corresponding amounts for all periods since the date of transition to Ind AS, have been determined by the Company's Appointed Actuary in accordance with the actuarial principles issued by the Institute of Actuaries of India and as per the requirements of the IRDAI and Ind AS 117 'Insurance Contracts'. 5 In view of the seasonality of the insurance industry, the financial results for the quarters are not indicative of the full year's expected performance. 6 The figures for the quarter ended September 30, 2026 are the balancing figures between the unaudited figures in respect of the quarter ended June 30, 2026 and the unaudited year- to-date figures up to September 30, 2026. 7 The Company’s expenses relating to the insurance business are in excess of regulatory limits, as specified in IRDAI (Expenses of Management, including commission of Insurers) Regulations, 2024, for the six months September 30, 2026. Further, the Company has submitted the requisite information to the IRDAI for the financial year ended March 31, 2026, seeking forbearance in accordance with the provisions outlined in the said regulations. 8 The Board of Directors at its meeting held on December 19, 2025 have approved the scheme of amalgamation amongst Go Digit Infoworks Services Private Limited (“Transferor Company”) and the Company (i.e. the “Transferee Company”) and their respective shareholders under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013, read with Section 35 and other applicable provisions of the Insurance Act, 1938 and the rules and regulations framed thereunder (“Scheme”). The Scheme is subject to, inter alia, receipt of approvals from (i) the shareholders and creditors of the Company, (ii) the National Company Law Tribunal, Mumbai Bench (“NCLT”), (iii) the Stock Exchanges, i.e. BSE Limited (“BSE”) and National Stock Exchange of India Limited (“NSE”) as per the regulations and Circulars issued by Securities and Exchange Board of India (“SEBI”), (iv) Insurance Regulatory and Development Authority of India (“IRDAI”), (v) Competition Commission of India (“CCI”) and approval of other regulatory or statutory authorities as may be required. Pursuant to Regulation 37 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company has received observation letters from BSE and NSE, both dated April 22, 2026, conveying “no adverse observations” with respect to the proposed Scheme. The Company subsequently received approval from the CCI on July 28, 2026, and an order from the NCLT dated August 13, 2026, allowing the first motion application filed in relation to the Scheme and dispensing with the requirement of obtaining approval of the creditors. Further, in accordance with the NCLT order, a meeting of the equity shareholders of the Company has been conducted on November 5, 2026. Further, notices have been issued to the statutory authorities and unsecured creditors, inviting representations, if any. The Scheme remains subject to receipt of requisite statutory and regulatory approvals, including approvals from the IRDAI and the NCLT. 9 Tax effects of Ind AS-specific adjustments have been recognised as deferred tax, pending further clarity pursuant to ongoing industry-level representations with the relevant authorities. 10 The Company, as required in terms of IRDAI Notification No. IRDAI/Reg/2/216/2026 dated March 30, 2026, IRDAI (Actuarial, Finance and Investment Functions of Insurers) (Amendment) Regulations, 2026, has adopted Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended), with the date of transition to Ind AS being April 1, 2025, and these financial results have therefore been compiled and presented following the provisions and requirements of Ind AS, as relevant and applicable to the Company. The balances of assets and liabilities have been adjusted to give effect to the transition from IGAAP to Ind AS and the resultant impact thereof have been recognised in the equity as at April 1, 2025. There is a possibility that these financial results for the current and previous period may require adjustments due to a change in the financial reporting requirements arising from the new standards, modification to the existing standards, guidelines issued by the IRDAI or Central Board of Direct Taxes or changes in one or more optional exemptions permitted under Ind AS 101. 11 Reconciliation of Equity and Net Profit as reported under previous Generally Accepted Accounting principles (previous GAAP) and as per Ind AS: (Rs. in lakhs) Particulars Quarter ended Six months ended Year ended Quarter ended September 30, 2025 September 30, 2025 March 31, 2026 June 30, 2026 Net Profit after tax as reported in IGAAP Adjustments on transition to Ind AS: Ind AS-117 Insurance Contracts Ind AS-109 Financial Instrument Ind AS-116 Leases Ind AS -12 Income Taxes Ind AS -19 Employee Benefits Total Comprehensive Income as per Ind AS 11,651 28,998 (20,400) (200) (3,677) 16,372 25,483 34,967 4,000 (400) (13,080) 50,970 54,435 71,129 (69,266) (597) (7,429) (196) 48,076 8,639 9,780 54,169 (142) (16,058) 56,388 (Rs. in lakhs) Particulars As at April 1,2025 March 31,2026 Equity as reported under IGAAP Adjustment on transition to Ind AS:- Ind AS-117 Insurance Contracts Ind AS-109 Financial Instrument Ind AS-116 Leases Ind AS -12 Income Taxes Ind AS -19 Employee Benefits Equity as per Ind AS 4,06,540 3,32,603 63,758 (760) (92,333) 7,09,809 4,64,085 4,03,733 (5,508) (1,357) (99,761) (196) 7,60,995 DIN-07634112 Place: Bengaluru, India Date: November 5, 2026
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Go Digit General Insurance Limited Enclosure I - Balance sheet IRDAI Registration No. 158 Date of Registration with IRDAI - September 20, 2017 Balance Sheet as on September 30, 2026 Rs. in lakhs Particulars As on September 30, 2026 As on March 31,2026 Unaudited Unaudited Assets Cash and cash equivalents 11,206 21,915 Investments 25,15,225 23,41,847 Other Financial Assets 77,832 87,716 Reinsurance contract assets 3,01,100 2,71,693 Property, Plant and Equipment 33,162 34,137 Other Intangible Assets 38 79 Current tax assets 1,045 1,182 Other assets 25,483 15,860 Total Assets 29,65,091 27,74,429 Liabilities Insurance contract liabilities 17,86,033 16,64,593 Reinsurance contract liabilities - - Investment contract liabilities - - Borrowings 35,000 35,000 Other Financial liabilities 1,95,750 1,69,251 Deferred tax liabilities 1,13,248 99,591 Other liabilities 17,432 41,666 Provisions 3,889 3,333 Total Liabilities (A) 21,51,352 20,13,434 Equity Equity Share Capital 92,515 92,450 Assigned Capital - - Other Financial Instruments classified as Equity - - Other Equity 7,21,224 6,68,545 Total Equity (B) 8,13,739 7,60,995 Total Liabilities & Equity (C) = (A) + (B) 29,65,091 27,74,429 For and on behalf of the Board DIN-07634112 Place: Bengaluru, India Date: November 5, 2026
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Go Digit General Insurance Limited Enclosure ll-Receipts and payments account IRDAI Registration No. 158 Date of Registration with IRDAI - 20 Sep 2017 Receipts and payments account for the six months ended September 30, 2026 Rs. in lakhs Particulars For the period ended September 30, 2026 For the period ended September 30, 2025 Unaudited Unaudited Cash flows from operating activities Premium received from policyholders, including advance receipts 5,72,886 5,73,496 Payments to / from re-insurers, net of commission and claims 388 (10,730) Payments to / from co-insurers, net of claims recovery 15,940 7,825 Payments of claims (2,44,782) (2,17,311) Payments of commission and brokerage, net (1,72,299) (1,63,803) Payments of other operating expenses, net (43,004) (42,635) Deposits, advances and staff loans, net (119) 266 Income taxes paid, net (3,334) (3,091) Goods and services tax paid, net (44,551) (53,956) Cash flows before extraordinary items 81,125 90,061 Cash flows from extraordinary operations - - Net cash flows from operating activities (A) Cash flows from investing activities 81,125 90,061 Purchase of fixed assets (694) (890) Proceeds from sale of fixed assets 1 10 Purchase of investments (5,14,940) (2,90,940) Sale of investments 3,42,995 99,366 Loans disbursed - - Repayments received - - Rent / Interests / Dividend received 81,469 66,483 Investment in money market instruments and liquid mutual funds, net 5,656 29,172 Expenses related to investments (20) (12) Net cash flows from investing activities (B) Cash flows from financing activities (85,533) (96,811) Proceeds from issue of share capital, net of share issue expenses 185 187 Proceeds from borrowings - - Repayments of borrowings - - Interest / dividends paid (1,706) (1,450) Interest portion of Payment of Lease Liabilities (972) (997) Principal portion of Payment of Lease Liabilities (1,209) (834) Net cash flows from financing activities (C) Effect of foreign exchange rates on cash and cash equivalents, net (3,702) (3,094) Net increase in cash and cash equivalents (A+B+C) (8,110) (9,844) Cash and cash equivalents at the beginning of the year 19,284 21,443 Cash and cash equivalents at the end of the year 11,174 11,599 Add: Deposits Accounts - Others 32 2,543 Balance As per Cash & Bank Balances 11,206 14,142 For and on behalf of the Board A Jasleen Kohli ^Managing Director Cnief Executive Officer DIN-07634112 Place: Bengaluru, India Date: November 5, 2026
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* The above disclosure is not required to be audited Other Disclosures* Status of Shareholders Complaints for the quarter ended September 30, 2026 Sr No Particulars Number 1 No. of Investor complaints pending at the beginning of period Nil 2 No. of Investor complaints during the period Nil 3 No. of Investor complaints disposed off during the period Nil 4 No. of Investor complaints remaining unresolved at the end of period Nil